There has not been much research on how management uses tax risk to engage in
aggressive tax avoidance in an uncertain business environment. This research aims to see …

Penelitian ini dilaksanakan guna memberikan bukti dari efek kepemilikan keluarga, proporsi
komisaris independen, dan komite audit pada praktik agresivitas pajak dalam perusahaan …

We derive determinants of tax avoidance by means of a multi-task principal-agent model.
We extend prevailing models by integrating both corporate and individual income taxation …

Companies generally prefer to pay small amounts of tax and use aggressive taxation
strategies. This study aims to examine the effect of family ownership on tax aggressiveness …

This paper examines whether Italy's family firms are more or less tax aggressive than their
counterparts. To this end we exploit several data sources combining firm survey data …

The concepts of socio-emotional wealth (SEW) and family social capital (FSC) have been
extensively used by previous researchers to understand how family firms operate and how …

This study examines whether national and international tax factors can explain leverage
decisions of European multinational corporations. Using the model specification proposed …

The main aim of the article is to examine if the tax regulations in Slovenia are changing
significantly more often than in the following selected countries: Austria, Great Britain …

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Keluarga terhadap Tindakan
Pajak Agresif yang dimoderasi oleh Good Corporate Governance. Kepemilikan Keluarga …

Pemerintah dalam mendanai kegiatankegiatannya dapat bersumber dari sektor pajak.
Namun sampai saat ini penerimaan negara atas pajak belum maksimal. Salah satu hal …