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20.554  Articles
1 of 2.056 pages  |  10  records  |  more records»
Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh kinerja keuangan, thin capitalization dan umur perusahaan terhadap tax avoidance. Penelitian ini menggunakan populasi perusahaan property dan real estate yang terdaftar di Bursa Efek ... see more

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selecte... see more

This study investigates the influence of investment decisions and corporate financial performance on tax avoidance. We employed mining companies listed on the Asia Pacific Stock Exchanges from 2017 to 2021. The purposive sampling technique was applied to ... see more

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samp... see more

This study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manuf... see more

This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By ... see more

This study aims to determine whether profitability, capital intensity, and company size, directly and indirectly, affect tax avoidance with leverage as an intervening variable in financial sector companies listed on the Indonesia Stock Exchange (IDX). The... see more

Tax avoidance is a common problem among many nations all over the world, especially the developing and third world countries. Most citizens see tax payment as very offensive, and seek all means to avoid tax liabilities. Kenya is not exempted from this eco... see more

This study is to look at the influence of independent commissioners, deferred tax and net profit on earning management with tax avoidance as intervening variables in food and beverage sub-sector companies in the Indonesia Stock Exchange period 2015 – 2019... see more

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