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20.225  Articles
1 of 2.023 pages  |  10  records  |  more records»
Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.Design/Methodology/Approach: We use a purposive sampling method from the manufactur... see more

Abstract. The prosperous economy of the country is closely related to the role of investment, especially private sector investment. This study aims to examine the effect of tax uncertainty, stock market liquidity, and earnings management on firm's investm... see more

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings ... see more

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 & 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 obse... see more

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings ... see more

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with ... see more

This study aims to determine the effect of Deferred Tax Assets, Deferred Tax Expense, and Tax Planning on Earnings Management (Case Study on Infrastructure Sector Manufacturing Companies Listed on the IDX in 2017-2021). The type of research used is quanti... see more

This study examines the effect of tax planning and profitability on earnings management. In addition, this study also examines the ability of institutional ownership as a moderating variable. The number of samples analyzed was 75 samples of manufacturing ... see more

Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the applic... see more

1 of 2.023 pages  |  10  records  |  more records»