ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Biology
Education
Zoology
Social Sciences
Botany
Administration - Business
Environment
Research
Law
all records (73)

Languages
English
Portuguese
Spanish
German
French

Countries
Indonesia
Brazil
USA
Chile
Portugal
Spain
South Africa
Mexico
Ukraine
India
all records (72)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (24)

Filter  
 
19.875  Articles
1 of 1.989 pages  |  10  records  |  more records»
This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverag... see more

Many companies reduce the tax expenses to as low as possible, leading to tax planning behavior. Tax efficiency is carried out to optimize company profits through various policies. Meanwhile, implementing certain tax policies can increase the company's ris... see more

This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more

This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory. The sample of this research is manufact... see more

Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock ... see more

Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity, and intangible assets.Method: The sample was selected using a purposive samplings technique with the result of 61-u... see more

The paper aims to examine the effect of thin capitalization and foreign ownership structure on tax aggressiveness and the extent to which the independence of commissioners can moderate the effect of thin capitalization and foreign ownership structure on t... see more

Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of management gender diversity on the effect of po... see more

1 of 1.989 pages  |  10  records  |  more records»