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11. Pengaruh Ukuran Perusahaan terhadap Aggressive Tax Avoidance di Indonesia
11 references·15 citing·43 second hopsampled
11. Pengaruh Ukuran Perusahaan terhadap Aggressive Tax Avoidance di Indonesia (2013)11. Pengaruh Ukuran Perusahaan terhadap A…The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)The impact of board of direct…International Corporate Tax Avoidance Practices: Evidence from Australian Firms (2012)International Corporate Tax A…Do corporate governance characteristics influence tax management? (2010)Do corporate governance chara…A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia (2003)Effective tax rates and the “…Taxes and firm size in pacific-basin emerging economies (1998)Taxes and firm size in pacifi…Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? (2022)Transfer Pricing Aggressivene…The effect of earnings management on tax avoidance with political connections as a moderating variable (2022)The effect of earnings manage…Pengaruh Efektivitas Komisaris Independen, Komite Audit, dan Kompensasi Eksekutif terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sektor Properties, Real Estate, dan Infrastructures Bangunan yang Terdaftar di Bursa Efek Indonesia) (2022)Pengaruh Efektivitas Komisari…TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY (2020)TAX AVOIDANCE IN INDONESIA: C…Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective (2020)Tax Aggressiveness: A Meta An…Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? (2020)Does capital intensity, inven…The Effect of Firm Size, ROA and Executive Character on Tax Avoidance (2019)The Effect of Firm Size, ROA …The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance (2019)The Effect of CSR, Tunneling …Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak (2019)Peran Komisaris Independen, U…Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak (2019)Pengaruh Kualitas Audit, Size…KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK (2019)KEBIJAKAN KEUANGAN DAN GOOD C…The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables (2018)The Effect of Transfer Pricin…Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak (2018)Pengaruh Corporate Governance…Peran OECD dalam Meminimalkan Upaya Tax Aggressiveness pada Perusahaan Multinationality (2017)Peran OECD dalam Meminimalkan…Dua Puluh Tahun Riset Perpajakan dalam Akuntansi: Suatu Studi Bibliografi (2017)Dua Puluh Tahun Riset Perpaja…Taxes and firm size (1983)Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Econometric Analysis of Cross Section and Panel Data (2001)The effect of board of director composition on corporate tax aggressiveness (2010)Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns (2013)Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors (1982)Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies (2010)Political connections, tax benefits and firm performance: Evidence from China (2011)Political connections, corporate governance, and tax aggressiveness in Malaysia (2017)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Tax avoidance, tax management and corporate social responsibility (2012)Corporate Political Connections and Tax Aggressiveness (2015)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Agency Problems and the Theory of the Firm (1980)Agency Problems and Residual Claims (1983)Higher market valuation of companies with a small board of directors (1996)Tax Avoidance as a Sustainability Problem (2016)Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)Analysis of Panel Data (2003)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Tax Avoidance, Managerial Ability, and Investment Efficiency (2018)Transfer pricing, earnings management and tax avoidance of firms in Ghana (2019)Econometric Analysis of Panel Data (2021)Environmental regulation and corporate tax avoidance:A quasi-natural experiments study based on China's new environmental protection law (2021)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)The incentives for tax planning (2011)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Errors in Estimating Accruals: Implications for Empirical Research (2002)
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References

  • 2010A review of tax research3,167 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2010Do corporate governance characteristics influence tax management?612 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis300 cited
  • 2003Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia226 cited
  • 2012International Corporate Tax Avoidance Practices: Evidence from Australian Firms192 cited
  • 1998Taxes and firm size in pacific-basin emerging economies110 cited

Cited by

  • 2019The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance41 cited
  • 2020Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?41 cited
  • 2018The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables

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37 cited
  • 2019Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak32 cited
  • 2018Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak31 cited
  • 2022The effect of earnings management on tax avoidance with political connections as a moderating variable21 cited
  • 2017Dua Puluh Tahun Riset Perpajakan dalam Akuntansi: Suatu Studi Bibliografi18 cited
  • 2019Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak18 cited
  • 2020Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective18 cited
  • 2019KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK16 cited
  • 2022Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?16 cited
  • 2019The Effect of Firm Size, ROA and Executive Character on Tax Avoidance13 cited
  • 2020TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY11 cited
  • 2017Peran OECD dalam Meminimalkan Upaya Tax Aggressiveness pada Perusahaan Multinationality11 cited
  • 2022Pengaruh Efektivitas Komisaris Independen, Komite Audit, dan Kompensasi Eksekutif terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sektor Properties, Real Estate, dan Infrastructures Bangunan yang Terdaftar di Bursa Efek Indonesia)10 cited