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491  Articles
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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 aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. Using purpo... 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

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