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PENGARUH 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)
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PENGARUH 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) (2015)PENGARUH CORPORATE SOCIAL RESPONSIBILITY,…PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (2014)PENGARUH SIZE, LEVERAGE, PROF…TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER (2012)TEORI KEAGENAN DAN MANAJEMEN …Do Business Characteristics Determine an Effective Tax Rate? (2012)Do Business Characteristics D…Corporate social responsibility and tax aggressiveness: a test of legitimacy theory (2012)Corporate social responsibili…PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (2011)PENGARUH STRUKTUR KEPEMILIKAN…Does Tax Aggressiveness Reduce Financial Reporting Transparency? (2011)Does Tax Aggressiveness Reduc…Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies (2010)Corporate Tax Planning: A Stu…A review of tax research (2010)A review of tax researchPENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN TIPE KEPEMILIKAN PERUSAHAAN TERHADAP LUAS VOLUNTARY DISCLOSURE LAPORAN KEUANGAN TAHUNAN (2007)PENGARUH UKURAN PERUSAHAAN, P…Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia (2007)Determinants of the variabili…ECONOMIC VALUE ADDED SEBAGAI UKURAN KEBERHASILAN KINERJA MANAJEMEN PERUSAHAAN (1999)ECONOMIC VALUE ADDED SEBAGAI …Accounting and Accountability (1995)Accounting and AccountabilityEffect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness (2022)Effect of Corporate Governanc…Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak (2021)Pengaruh Gender Diversity Dew…AGRESIVITAS PAJAK YANG DIPENGARUHI OLEH KOMPENSASI EKSEKUTIF, KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, LEVERAGE DAN PROFITABILITAS (2020)AGRESIVITAS PAJAK YANG DIPENG…On the Pooling of Time Series and Cross Section Data (1978)Positive Accounting Theory (1985)Long-Run Corporate Tax Avoidance (2008)PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (2017)Taxes and firm size: Political cost or political power? (2018)Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Listing di BEI Periode Tahun 2013–2017 (2019)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)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Content Analysis: An Introduction to its Methodology. (1984)Basic Content Analysis (1990)Corporate governance and corporate social responsibility disclosure: evidence from Pakistan (2016)Researching Corporate Social Responsibility Communication: Themes, Opportunities and Challenges (2016)Tax Avoidance as a Sustainability Problem (2016)Inferring Trade Direction from Intraday Data (1991)Industry costs of equity (1997)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms? (2015)Transparency, Information Shocks, and Tax Avoidance (2015)Analyst coverage and corporate tax aggressiveness (2016)Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE (2015)Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak (2019)Transfer pricing, earnings management and tax avoidance of firms in Ghana (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)AKTIVITAS PENGENDALIAN MUTU JASA AUDIT LAPORAN KEUANGAN HISTORIS (Studi Kasus pada Beberapa Kantor Akuntan Publik di Surabaya) (2005)Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI (2015)The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand (2021)Faktor-faktor yang mempengaruhi agresivitas pajak (2018)Factors Influencing Tax Avoidance (2019)The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate (2019)FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (2016)PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (2016)PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE SERTA PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGES DI BEI (2020)Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses’ Self-presentations (2002)Environmental disclosures in the annual report (2002)Introduction (2002)
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References

  • 2010A review of tax research3,167 cited
  • 1995Accounting and Accountability724 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 2012Corporate social responsibility and tax aggressiveness: a test of legitimacy theory466 cited
  • 2010Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies164 cited
  • 2011Does Tax Aggressiveness Reduce Financial Reporting Transparency?143 cited
  • 2007PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN TIPE KEPEMILIKAN PERUSAHAAN TERHADAP LUAS VOLUNTARY DISCLOSURE LAPORAN KEUANGAN TAHUNAN115 cited
  • 2012Do Business Characteristics Determine an Effective Tax Rate?113 cited
  • 2014PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR)113 cited
  • 1999ECONOMIC VALUE ADDED SEBAGAI UKURAN KEBERHASILAN KINERJA MANAJEMEN PERUSAHAAN87 cited
  • 2011PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY68 cited
  • 2012TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER41 cited

Cited by

  • 2021Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak18 cited

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2020
AGRESIVITAS PAJAK YANG DIPENGARUHI OLEH KOMPENSASI EKSEKUTIF, KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, LEVERAGE DAN PROFITABILITAS
16 cited
  • 2022Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness15 cited