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

This study aims to examine the effect of financial distress, capital intensity, and audit quality
on tax avoidance, which is proxied by using the cash-effective tax rate (CETR). The …

Purpose This study aims to examine the relationship between integrated reporting (IR)
quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while …

Practically, it is still found that there is a distinction of interest between government and
taxpayers, where the government has an interest in collecting taxes as optimal as possible …

Purpose The purpose of this study is to better understand the issues on tax compliance. This
study aims to examine the influence of patriotism and public governance on the sales tax …

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh pengendalian
internal, kepemilikan keluarga, ketidakpastian lingkungan, kepemilikan institusional, sales …

Emerging research studies explore various factors that impact on the corporate tax
avoidance. Exploration of tax avoidance is crucial since this strategy legally accepted across …

This study aims to analyze the effect of executive characteristics and family ownership as a
stimulus factor for tax avoidance and to see the existence of a political relationship as a …

Penelitian ini menguji pengaruh profitabilitas, tata kelola perusahaan dan tingkat utang
terhadap penghindaran pajak. Metode purposive sampling digunakan untuk pengambilan …

This study aims to obtain empirical evidence regarding the effect of gender diversity on the
board of commissioners, audit committees, and independent commissioners on tax …