Managers can take advantage of the flexibility of accounting choices to act opportunistically
through financial aggressiveness and/or tax aggressiveness. The higher the complementary …

This study aims to examine the factors affecting the complementary level of financial and tax
aggressiveness. This research considers the diversity of cost and benefit faced by firms …

This research focus to investigate the effect of audit quality and financial constraint on the
complementary level of financial and tax reporting aggressiveness. This research uses …

AGRESIVITAS PAJAK DAN KONEKSI POLITIK: APAKAH BERPERAN PADA
KEBERLANJUTAN PERUSAHAAN? | Primasari | Jurnal Akuntansi Multiparadigma Home …

In recent years, academic researchers and policymakers have increasingly discussed the
role of Corporate Social Responsibility (CSR) disclosures and aggressive financial reporting …

The research aims to determine the effect of financial constraints on tax aggressiveness in
pandemic times with independent commissioners as moderation variables. This study uses …

This study aimed to empirically analyze the relationship between corporate reporting, both
mandatory (financial reporting) and voluntary (Corporate Social Responsibility (CSR) …

Tax risk, in a way widely defined as gathering from all over the risk that will give rise to the
consequences, is not desired from position taxation; one of them is that the amount of taxes …

This study aimed to examine the effect of executive characteristics and financial constraints
on tax avoidance. our proxies for Executive characteristics are a corporate risk, and the …

Riset ini memiliki tujuan untuk menguji pengaruh tingkat komplementer agresivitas
pelaporan keuangan dan pajak terhadap peringkat kredit. Dalam riset ini menerapkan …