Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit,
profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive …

Purpose: The act of lawfully avoiding taxes by conforming to tax laws is known as tax
avoidance. By taking advantage of gaps in the tax code, this activity was done to reduce the …

The study empirically examined the effect of audit committee composition on tax planning in
Nigeria. The study made use of ex-post facto research design for the collection of secondary …

The study investigates the effect of audit quality on the relationship between accounting
earnings and share prices of quoted manufacturing companies in Nigeria. The current …

The objectives of the research include the influence of audit committees, the audit quality of
companies, and family ownership as a moderating factor against tax aggressiveness …

This paper focuses on the impact of different corporate governance characteristics, such as
board size, board independence, board gender diversity, audit committee effectiveness and …

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kualitas audit,
dan koneksi politik terhadap penghindaran pajak. Objek dari penelitian ini menggunakan …

This study examines the impact of board and audit committee diversity on tax avoidance,
focusing on whether the presence of female board members, foreign board members, board …

Indonesia merupakan negara yang salah satu sumber pembiayaannya berasal dari pajak,
sehingga pajak merupakan bagian penting dari seluruh pengeluaran pemerintah, baik …

This study investigates the causal relationship between Corporate Governance (CG) and
Tax Avoidance (TA) in family-owned firms listed on the Pakistan Stock Exchange (PSX) over …