Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?
This study aims to obtain empirical evidence of the effect of political connections and
investment opportunity sets on tax avoidance. In addition, the use of corporate social …
investment opportunity sets on tax avoidance. In addition, the use of corporate social …
Corporate tax avoidance: a systematic literature review and future research directions
A Duhoon, M Singh - LBS Journal of Management & Research, 2023 - emerald.com
Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …
management behavior is evident in the literature on corporate tax avoidance. This paper …
[PDF][PDF] Pengaruh koneksi politik dan capital intensity terhadap agresivitas pajak
Penelitian ini bertujuan untuk menganalisis koneksi politik, capital intensity dan agresivitas
pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) …
pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) …
[PDF][PDF] Pengaruh political connection, foreign activity, dan, real earnings management terhadap tax avoidance
Y Ferdiawan, A Firmansyah - Jurnal Riset Akuntansi Dan Keuangan, 2017 - core.ac.uk
Penelitian ini bertujuan untuk memberikan bukti empiris terkait hubungan antara koneksi
politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak …
politik, aktivitas luar negeri, dan manajemen laba riil terhadap praktik penghindaran pajak …
Pengaruh koneksi politik, intensitas aset tetap, komisaris independen, profitabilitas dan leverage terhadap tax avoidance
Tax avoidance is a business that is conducted legally by the company by utilizing existing
loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments …
loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments …
Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic
Purpose This research aims to examine the association between political connection and
tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the …
tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the …
Pengaruh Koneksi Politik terhadap Penghindaran Pajak
NK Asadanie, L Venusita - INVENTORY: Jurnal Akuntansi, 2020 - e-journal.unipma.ac.id
Penelitian ini bertujuan untuk menguji pengaruh koneksi politik terhadap penghindaran
pajak. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI …
pajak. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI …
The impact of political connections on corporate tax burden: evidence from the Chinese market
This paper investigates how political connections affect corporate tax burden. We construct
two multi-tiered political connections series and employ the Propensity Score Matching …
two multi-tiered political connections series and employ the Propensity Score Matching …
Pengaruh pengendalian internal, struktur kepemilikan, sales growth, ketidakpastian lingkungan, dan koneksi politik terhadap tax avoidance (studi empiris pada …
V Carolina, AH Purwantini - UMMagelang Conference Series, 2020 - journal.unimma.ac.id
Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh pengendalian
internal, kepemilikan keluarga, ketidakpastian lingkungan, kepemilikan institusional, sales …
internal, kepemilikan keluarga, ketidakpastian lingkungan, kepemilikan institusional, sales …
Is Tax Avoidance Caused by Political Connections and Executive Characteristics?
Is Tax Avoidance Caused by Political Connections and Executive Characteristics? Main
Purpose–This study examines the role of political connections and executive characteristics …
Purpose–This study examines the role of political connections and executive characteristics …