Contribution/Originality: This study contributes to the literature on tax accounting research in
using TCR for analyzing corporate tax policy, making an impact by ownership structure more …

In this study, the authors are interested in examining how corporate social responsibility,
fixed asset intensity, profitability, and leverage influence tax evasion with institutional …

Penelitian ini bertujuan untuk menguji Pengaruh good corporate governance, capital
intensity, dan profitabilitas terhadap Agresivitas Pajak. Penelitian ini menggunakan data …

Анотація Зростання прибутку збільшує сплачувані податки, але зменшення прибутку
також зменшує вартість компанії, і саме це лежить в основі цього дослідження. Метою …

This study aims to examine the effect of financial distress, audit committee, and profitability
on tax aggressiveness, and their impact on firm value. The population in this study are all …

The primary goal of this study is to analyze the impact of economic and political power, debt
policy, and political influence on tax aggressiveness during times of economic uncertainty. In …

This study examines how effective good corporate governance, control of related party
transactions, and leverage are in reducing tax aggressiveness. The research methodology …

This study aims to obtain empirical evidence regarding the impact of corporate governance,
projected through independent commissioners and audit committees, as well as accounting …

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari inventory intensity,
koneksi politik, dan kepemilikan institusional terhadap agresivitas pajak. Populasi pada …

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan
corporate governance terhadap agresivitas pajak. Variabel dependen yang digunakan …