Penelitian ini bertujuan untuk menguji pengaruh dari agresivitas pajak. Terdapat empat
variabel independen yang dihipotesiskan mempengaruhi agresivitas pajak meliputi …

This research is using quantitative study aimed to see whether there are influences of
Corporate Social Responsibility Disclosure, Leverage, and Managerial Ownership on Tax …

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, size,
dan capital intensity ratio terhadap effective tax rate perusahaan manufaktur yang listing di …

(CSR) and aggressive tax planning. The dependent variable is used in this study is
aggressive tax planning that measured using ETR (effective tax rates). The independent …

This research aimed to examine the influence of Corporate Social Responsibility (CSR),
profitability, and leverage toward tax aggressiveness by considering the size of the company …

Abstract; Tax is an important element in sustaining the government budget and an obligation
that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax …

Tax aggressiveness is an action that aims to reduce profits taxable through tax planning
using either inclusive or does not include tax evasion. Company strategythat is not in line …

Penelitian ini bertujuan untuk menguji dan membuktikan adanya Pengaruh Komisaris
Independen, Intensitas Modal, dan Corporate Social Responsibility terhadap Agresivitas …

Penelitian ini bertujuan untuk membuktikan tindakan agresivitas pajak yang dipengaruhi
oleh kompensasi eksekutif, koneksi politik, pertumbuhan penjualan, leverage, dan …

Tax aggressiveness is an interesting research topic in the accounting and management
literature. Tax aggressiveness is one of the driving factors in many corporate decisions …