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Book-tax conformity level on the relationship between tax reporting aggressiveness and financial reporting aggressiveness

Rachmawati, Nurul Aisyah; Martani, Dwi - In: Australasian accounting business and finance journal : AABF 11 (2017) 4, pp. 86-101

Persistent link: https://www.econbiz.de/10011919924

Relationship of political connection and tax aggressiveness : empirical evidence from Indonesia

Sudaryono, Eko Arief; Rahmawati; Djuminah; Wartono; … - In: International journal of economic policy in emerging … 12 (2019) 5, pp. 453-465

Persistent link: https://www.econbiz.de/10012254684

The bidirectional relationship of tax aggressiveness and CSR : evidence from Indonesia

Hajawiyah, Ain; Kiswanto, Kiswanto; Suryarini, Trisni; … - In: Cogent business & management 9 (2022) 1, pp. 1-19

in Indonesia. This study also aims to examine the moderating role of risk management in this relationship. This paper is …

Persistent link: https://www.econbiz.de/10014431795

Determinants of the complementary level of financial and tax aggressiveness : a cross-country study

Rachmawati, Nurul Aisyah; Utama, Sidharta; Martani, Dwi; … - In: International journal of managerial and financial accounting 11 (2019) 2, pp. 145-166

Persistent link: https://www.econbiz.de/10012051413

Ownership structures, executive compensation and tax aggressiveness in Indonesia mining and plantation companies : the moderating effect of audit quality

Kartadjumena, Eriana; Nuryaman, Nuryaman - In: International journal of economics and financial issues … 14 (2024) 3, pp. 23-32

Persistent link: https://www.econbiz.de/10014584134

Incentives for tax planning and avoidance : evidence from the field

Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023

Persistent link: https://www.econbiz.de/10010407965

The role of tax risk management in international tax avoidance practices : evidence from Indonesia and Malaysia

Masri, Indah; Syakhroza, Akhmad; Wardhani, Ratna; Samingun - In: International journal of trade and global markets 12 (2019) 3/4, pp. 311-322

Persistent link: https://www.econbiz.de/10012154702

The effect of IFRS adoption and law enforcement on book tax aggressiveness : evidence from Asean countries

Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292

Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year...

Persistent link: https://www.econbiz.de/10012221225

How internal control protects shareholders' welfare : evidence from tax avoidance in China

Chang, Hsihui; Dai, Xin; He, Yurun; Wang, Maolin - In: Journal of international accounting research 19 (2020) 2, pp. 19-39

Persistent link: https://www.econbiz.de/10012384871

Perspectives on corporate tax planning : observations from the past decade

Wilde, Jaron H.; Wilson, Ryan J. - In: The journal of the American Taxation Association : a … 40 (2018) 2, pp. 63-81

Persistent link: https://www.econbiz.de/10011980580

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