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PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP TAX AGGRESSIVENESS DIMODERASI OLEH UKURAN PERUSAHAAN
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PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP TAX AGGRESSIVENESS DIMODERASI OLEH UKURAN PERUSAHAAN (2020)PENGARUH TRANSFER PRICING DAN THIN CAPITA…Dasar-Dasar Manajemen Keuangan (2022)Dasar-Dasar Manajemen KeuanganThe determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms (2013)The determinants of thinly ca…International Corporate Tax Avoidance Practices: Evidence from Australian Firms (2012)International Corporate Tax A…Do Business Characteristics Determine an Effective Tax Rate? (2012)Do Business Characteristics D…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split (2008)Allocating Business Profits f…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 demand for tax haven operations (2005)The demand for tax haven oper…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Agresivitas Pajak dan Faktor-faktor yang Memengaruhinya (2021)Agresivitas Pajak dan Faktor-…Taxes and firm size (1983)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)Separation of Ownership and Control (1983)Large Shareholders and Corporate Control (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense (2014)Multinationality, Tax Havens, Intangible Assets, and Transfer Pricing Aggressiveness: An Empirical Analysis (2015)PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (2019)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Optimal capital structure under corporate and personal taxation (1980)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)Empirical tax research in accounting (2001)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)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)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Corporate taxes and the location of intangible assets within multinational firms (2010)Public Pressure and Corporate Tax Behavior (2015)Errors in Estimating Accruals: Implications for Empirical Research (2002)Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)The Degradation of Reported Corporate Profits (2005)Corporate tax revenues in OECD countries (2007)Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Capital unchained: finance, intangible assets and the double life of capital in the offshore world (2017)Taxing Profit in a Global Economy (2021)The Capital Structure Puzzle (1984)Dasar-Dasar Pembelanjaan Perusahaan (1995)PENGARUH PROFITABILITAS, GROWTH OPPORTUNITY, STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PUBLIK DI INDONESIA (2014)Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan (2017)Analisis kritis atas laporan keuangan (2018)PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (2019)
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References

  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2022Dasar-Dasar Manajemen Keuangan2,094 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2005The demand for tax haven operations622 cited
  • 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia501 cited
  • 2012International Corporate Tax Avoidance Practices: Evidence from Australian Firms192 cited
  • 2008Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split150 cited
  • 2013The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms115 cited
  • 2012Do Business Characteristics Determine an Effective Tax Rate?113 cited

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  • 2021Agresivitas Pajak dan Faktor-faktor yang Memengaruhinya11 cited

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