Our study examines the tax reporting behaviors of firms just before they file for bankruptcy (“prebankruptcy firms …”). Specifically, we investigate whether pre-bankruptcy firms engage in more aggressive tax reporting, in comparison to non-bankruptcy … aggressive tax reporting, vis-à-vis non-bankruptcy firms. Additionally, we find that the positive relation between aggressive …

corporate tax avoidance. In this quantitative study, companies trading on the Indonesia stock exchange in 2017-2021 serve as the … tax avoidance; the second finding, the board size had a positive impact on this strategy; the third finding, female …; and on the fifth finding, the company size, the less likely its leaders are to engage in corporate tax avoidance …