Tujuan penelitian ini untuk mengetahui pengaruh karakteristik dewan terhadap integrated reporting. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indone…
Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan keluarga, ukuran perusahaan dan frekuensi pemeriksaan pajak terhadap penghindaran pajak. Data yang digunakan dalam penelitian ini ad…
ABSTRACT This research was conducted because there are still many cases of fraudulent earnings management in State-Owned Enterprises (BUMN). This study aims to examine whether there is an infl…
ABSTRACT This study aims to determine the effect of tax justice, peer influence, moral obligation and perceived corruption on tax evasion. The dependent variable in this study is tax evasion (…
ABSTRACT This study aims to analyze CEO narcissism, board size, female directors, financial distress, and company size on tax avoidance in property and real estate companies listed on the Indo…
ABSTRACT This study aims to analyze the effect of corporate social responsibility on tax avoidance moderated by women directors. The independent variables in this study are corporate social re…
ABSTRACT This study aims to analyze the influence of managerial ability, accrual earnings management, and real earnings management on tax aggressiveness with corporate social responsibility di…
ABSTRACT This research aims to determine the influence of business strategy and financial distress on tax avoidance in the non-cyclical consumer sector listed on the Indonesia Stock Exchange f…