ABSTRACT Intellectual capital is still a concern, especially in developing countries that need continuous assessment. Developing countries such as Indonesia and Thailand. Effective and efficie…
ABSTRACT This study aims to determine the effect of justice, culture, love of money, and gender on the perception of individual taxpayers regarding the ethics of tax evasion. Sample selection…
ABSTRACT This research is aimed to determine the effect of the profitability, company size, and growth on the infrastructure, utilities, and transportation sector companies’capital structure…
ABSTRACT This study aims to determine the effect of fixed asset intensity, inventory intensity, and corporate social responsibility on tax avoidance in manufacturing companies listed on the In…
ABSTRACT This study aims to determine the effect of green accounting on sustainable development moderated by corporate social responsibility. This study analyzes mining companies listed on the …
ABSTRACT This study aims to examine the influence of board of directors size, independent director, board diversity, audit committee and blockholder on the level of voluntary disclosure. The p…
ABSTRACT This study aims to determine the effect of CEO compensation, CEO tenure, and CEO age on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia S…
ABSTRACT This study aims to determine whether the variables Firm Size, Profitability (ROA), Leverage (DER), and Capital Intensity (CIR) affect the Effective Tax Rate. This type of research uses qu…
ABSTRACT This study aims to determine the effect of foreign ownership, corporate social responsibility, and audit characteristics consisting of audit tenure, audit fees, and auditor industry speci…
ABSTRACT This study aims to determine the effect of foreign ownership, corporate social responsibility, and audit characteristics consisting of audit tenure, audit fees, and auditor industry speci…