Purpose This study examines the moderating role of female directors on the relationship
between the firms' characteristics and tax avoidance in an emerging economy …

This study examines the effect of debt policy and sales growth on tax avoidance. In addition,
this study examines the role of the independent commissioner as a moderating variable in …

This study aims to determine the most dominant influence factor on tax evasion in
manufacturing companies. The variables as indicators of this research are Return on Assets …

This study examines the effect of environmental uncertainty and debt policy on tax
avoidance. In addition, this study also examines managerial ability as a moderating variable …

This study examines the effect of sustainability disclosure and debt policy on tax avoidance.
It includes an independent commissioner as a moderating variable. This study employed a …

Perusahaan di Indonesia terindikasi melakukan praktik tax avoidance demi meningkatkan
keuntungan perusahaan, tetapi tindakan tersebut dapat merugikan negara. Penelitian …

Purpose This study examines the impact of profitability, firm size and leverage on corporate
tax avoidance in Bangladesh, an emerging South Asian economy. Design/methodology …

This research was conducted to determine the influence of profitability, leverage, capital
intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence …

Corporate Social Responsibility, Leverage, Capital Intensity, dan Likuiditas terhadap Agresivitas
Pajak: Good Corporate Governan Page 1 Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 1 …