Purpose This study aims to enhance the understanding of the impact of the COVID-19
pandemic on corporate tax performance in the context of a large emerging country like …

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, ukuran perusahaan,
likuiditas, dan profitabilitas terhadap agresivitas pajak. Manajemen laba diukur dengan …

Unexpected events, such as the COVID-19 pandemic, can occur at any time and have an
influence on all countries. The COVID-19 pandemic has infected more than 200 nations …

This research was conducted to obtain empirical evidence related to changes in tax
avoidance carried out by companies before and after the Covid-19 pandemic, from 2019 to …

This study examines how financial firms' tax aggressiveness differs from their peers in other
sectors. Using confidential tax return data of the 5,968 largest Indonesian firms from 2009 to …

This study aims to analyze the evolution of tax evasion research in Indonesia using data
from 29 certified journals in the fields of accounting, management, economics, and top-tier …

This thesis extends the use of confidential tax returns data to validate the reliability of
existing tax avoidance measures, examine the essential determinants of transfer pricing …

Tax ratio is an interesting topic to discuss. There are two major determinants which will be
used to calculate tax ratio, that are Gross Domestic Product and Tax Revenue. Gross …