Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Do Business Characteristics Determine an Effective Tax Rate?

13 references·16 citing·36 second hop

FromToDepth

this work references cited by second hop

References

1985Positive Accounting Theory5,837 cited
1978On the Pooling of Time Series and Cross Section Data5,402 cited
2008Long-Run Corporate Tax Avoidance2,133 cited
2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
1983Taxes and firm size881 cited
2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
1982Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors400 cited
1985Benefits and limitations of panel data380 cited
2003An evaluation of alternative measures of corporate tax rates259 cited
2003Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia226 cited
2005Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences145 cited
1993An Investigation of the Firm Size—Effective Tax Rate Relation in the 1980s124 cited

Cited by

2018Taxes and firm size: Political cost or political power?88 cited
2017PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

86 cited

2019Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Listing di BEI Periode Tahun 2013–201785 cited

2021Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms62 cited

2021Determinants of tax avoidance – evidence on profit tax-paying companies in Romania61 cited

2018Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak50 cited

2020The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance43 cited

2019The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance41 cited

2019Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi39 cited

2019Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak32 cited

2015PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013)30 cited

2020THE INFLUENCE OF CAPITAL INTENSITY, FIRM SIZE, AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2015-201930 cited

2024The nexus of tax avoidance and firms characteristics – does board gender diversity have a role? Evidence from an emerging economy26 cited

2020PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX25 cited

2019The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance25 cited

2024Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy25 cited