Alkausar, Bani; Nugroho, Yanuar; Qomariyah, Alfiyatul; … - In: Cogent Business & Management 10 (2023) 2, pp. 1-13
This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are … negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts … reporting. The result also illustrates how corporate governance affects the actions of corporate tax aggressiveness at various …