Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive
corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based …

Corporate governance is a means in which businesses are fairly, efficiently, effectively and
transparently managed in order to achieve corporate goals through better practices and …

Purpose The purpose of this study is to shed light on the relationships between the different
types of ownership structure and tax avoidance activities and examine the moderating effect …

This research examines the effect of sales growth, corporate social responsibility, and
institutional ownership on tax avoidance in manufacturing companies listed on the …

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

Objective–The goal of this study is to assess several factors that influence tax avoidance and
evasion in Nigeria, with a focus on Wukari, Taraba State. Particularly this study is aimed to …

The causes of the high incidence of tax evasion in Indonesia must be identified. This study
intends to examine and assess the influence of ownership structure and company …

Tujuan penelitian ini adalah menguji pengaruh kepemilikan asing, direktur serta komisaris
asing terhadap upaya perusahaan untuk menghindari kewajiban pajak, dengan …

Tujuan dari penelitian adalah mengetahui pengaruh struktur kepemilikan dan karakteristik
dewan direksi terhadap strategi penghindaran pajak pada perusahaan sektor manufaktur …

Corporate entities aim to improve their􀅫 inancial performance to attract investors and present
a favorable image. To achieve this goal, pro􀅫 it generation must be consistent. Pro􀅫 it has a …