Purpose The increased interest among academicians to explore more about tax
management behavior is evident in the literature on corporate tax avoidance. This paper …

Corporate social irresponsibility (CSI) is a critical issue for managers and researchers. In
fact, the number of studies on this subject from diverse literature is rapidly increasing …

This paper aims to investigate the role of accounting measurement and disclosure of social
capital in improving the quality of accounting information which covers reliability, relevance …

This article is a literature review that covers quantitative empirical research on the
association between corporate social responsibility (CSR) and corporate tax avoidance. We …

Using data from 2003 to 2020, this study uses a scientometric approach to investigate the
nexus between Corporate Social Responsibility (CSR) and corporate tax aggressiveness …

Purpose–This study aims to examine the effect of board characteristics on CEO
compensation. The board characteristics examined in this study include board …

Purpose This study aims to contribute to the debate about the place of corporate taxation in
corporate social responsibility (CSR) by reviewing the present state of research, offering a …

Urgensi Transparansi Informasi dalam Perlawanan Pajak. Penelitian ini berupaya
mengetahui peran transparansi informasi untuk memoderasi perlawanan pajak terhadap …

In recent years, academic researchers, policymakers, and the public have increasingly
focused on the tax avoidance behavior of corporations. At the same time, firms are …

Tax avoidance are the strategies that firms use to avoid their tax payments and rise their
after-tax income. Recently, tax avoidance increase consideration in the modern research …