Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
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Corporate environmental information disclosure and tax avoidance: Evidence from China [PDF]
Heliyon, 2023 This paper examines the impact of environmental information disclosure (EID) on corporate tax avoidance. By exploiting China's EID policy as a natural experiment, we employ a difference-in-differences (DID) estimation approach to reach the following ...
Yu Gu, Shanhui Wang
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Can securities supervision reduce corporate tax avoidance? [PDF]
PLoS ONE, 2022 Based on the special stock exchange comment letter system in China, this paper explores the relationship between the exchange tax-related comment letters and corporate tax avoidance behavior from the standpoint of securities regulation.
Yewei Wu, Bofu Zhang
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TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 [PDF]
Jurnal Akuntansi, 2016 This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that ...
Titiek Puji Astuti, Y Anni Aryani
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The effect of internal control on tax avoidance: the case of Indonesia [PDF]
Journal of Economics and Development, 2019 Purpose – The purpose of this paper is to analyze the effect of internal control on tax avoidance analyzing internal (family ownership) and external (environmental uncertainty) factors on the effectiveness of internal control in preventing tax avoidance.
Irenius Dwinanto Bimo +2 more
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Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2023 The current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit.
Ali Namazian +2 more
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Pengaruh Intensitas Aset Tetap, Leverage, Sales Growth Dan Profitabilitas Terhadap Tax Avoidance
Lawsuit, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas aset tetap terhadap tax avoidance, leverage terhadap tax avoidance, sales growth terhadap tax avoidance dan profitabilitas terhadap tax avoidance pada perusahaan sektor property dan real ...
Haudi, Burhanudin, Denny Putri Hapsari
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Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance
Accounting and Management Journal, 2023 This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables.
Ike Alvinurnita Tristanti, Aisyaturrahmi
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Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter?
Keberlanjutan, 2022 This study examines the effect of tax risk and environmental uncertainty on tax avoidance. In addition, this study also employs financial distress as a moderator of the relationship between tax risk and environmental uncertainty on tax avoidance.
Januardi Januardi +2 more
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Mampukah Komisaris Independen Memoderasi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance?
Jurnal Akademi Akuntansi, 2022 The purpose of this study was to determine the effect of capital intensity and leverage on tax avoidance with independent commissioner as moderating variable.
Sevi Lestya Dewi +1 more
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