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THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP, AND TAX AVOIDANCE: SOME EVIDENCE FROM INDONESIA
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THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP, AND TAX AVOIDANCE: SOME EVIDENCE FROM INDONESIA (2020)THE RELATIONS AMONG FIRM CHARACTERISTIC, …The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance (2018)The Influence of Profitabilit…Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance (2018)Pengaruh Size, Age, Profitabi…Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia (2018)Faktor-faktor yang memengaruh…The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance (2017)The Influence of Profitabilit…PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (2017)PENGARUH LEVERAGE, PROFITABIL…PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE (2016)PENGARUH KOMISARIS INDEPENDEN…Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance (2015)Controlling Shareholder and T…PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (2014)PENGARUH SIZE, LEVERAGE, PROF…PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA (2014)PENGARUH KARAKTER EKSEKUTIF, …PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR (2014)PENGARUH CORPORATE GOVERNANCE…Do Business Characteristics Determine an Effective Tax Rate? (2012)Do Business Characteristics D…The effect of board of director composition on corporate tax aggressiveness (2010)The effect of board of direct…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta (2007)Analisis Pengaruh Karakterist…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Ownership Around the World (1999)Managerial incentives and risk-taking☆ (2005)Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance (2018)Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak (2019)Faktor-Faktor yang Mempengaruhi Penghindaran Pajak (2020)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)Large Shareholders and Corporate Control (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Metode Penelitian Bisnis (2012)Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015 (2018)Capital Intensity and tax avoidance (2019)Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018 (2020)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia (2003)Analisis Kinerja Keuangan (2012)Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance (2019)The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance (2019)The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate (2019)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Corporate governance, incentives, and tax avoidance (2015)Risk, Return, and Equilibrium: Empirical Tests (1973)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance (2020)Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility (2021)The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable (2021)INCOME SMOOTHING: IMPACT FACTORS, EVIDENCE IN INDONESIA (2014)Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak (2018)The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies (2020)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2010The effect of board of director composition on corporate tax aggressiveness489 cited
  • 2014PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR163 cited
  • 2017PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE158 cited
  • 2017The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance146 cited
  • 2007Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta133 cited
  • 2014PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA127 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
  • 2018Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia87 cited
  • 2018Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance

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80 cited
  • 2016PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO PADA TAX AVOIDANCE57 cited
  • 2018The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance30 cited
  • 2015Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance23 cited
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