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 between companies and tax authorities. A corporate...
