Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

7 references·15 citing·44 second hop

FromToDepth

this work references cited by second hop

References

2011Business Research Methods2,940 cited
1983Taxes and firm size881 cited
2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
2012PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE185 cited
2009Financial Statement Analysis135 cited
2012Do Business Characteristics Determine an Effective Tax Rate?113 cited
2007Determinants of Corporate Effective Tax Rates: Evidence from Listed Companies in China94 cited

Cited by

2022Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role?46 cited
2021BAGAIMANA PRAKTIK MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBELUM DAN SETELAH PANDEMI COVID19 DI INDONESIA?44 cited
2020Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?43 cited
2021Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance37 cited
2020Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak33 cited
2017PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE28 cited
2020The Effects of Executive and Company Characteristics on Tax Aggressiveness

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

28 cited

2019Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi27 cited

2020FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE24 cited

2020PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK24 cited

2020The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable20 cited

2017FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013–201519 cited

2017Dua Puluh Tahun Riset Perpajakan dalam Akuntansi: Suatu Studi Bibliografi18 cited

2019Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak18 cited

2022Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?17 cited