Purpose The purpose of this paper is to investigate the direct and indirect relationship
between institutional ownership and corporate tax avoidance using corporate social …

Tax avoidance is one of the taxpayers' efforts to reduce the amount of tax payable legally by
using loopholes contained in tax regulations. This study aims to examine the effect of …

Purpose This study aims to provide a valuable contribution by exploring the moderating
effect of women directors on the relationship between corporate social responsibility (CSR) …

Purpose The purpose of this paper is to investigate the direct and indirect relationship
between board gender diversity and corporate tax avoidance using corporate social …

This research aims to explore the impact of managerial ownership and foreign ownership on
the level of tax avoidance. This study was tested on 69 of the 100 non-financial firms (EGX …

Purpose This study examines the moderating role of female directors on the relationship
between the firms' characteristics and tax avoidance in an emerging economy …

Research confirms the influence of corporate social responsibility on firm value through tax
avoidance and sustainable financial performance. Corporate social responsibility is …

Untuk mengevaluasi hubungan antara penggelapan pajak dan pengembangan
perusahaan, leverage, dan profitabilitas, transfer pricing digunakan sebagai variabel …

Purposes: This study examines the role of institutional ownership in moderating the effect of
transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's …

This study aims to obtain empirical evidence about the effect of corporate social
responsibility on tax avoidance. This study uses 114 observations or unbalanced panel data …