Tax-related research is a matter of great interest to researchers over the past decade.
Several researchers have attempted to study factors that affect corporate tax …

Corporate tax aggressiveness, or the aggressive actions by companies to lower their tax
burdens, is among the most popular topics in corporate taxation studies. The prevalence of …

The Purpose of this research was to obtained an empirical evidence about the influence of
Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study …

This study aims to examine the influence of leverage, executive incentive and managerial
ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses …

This study aims to examine the effect of Capital Intensity, Leverage, Profitability, and
Company Size on Tax Aggressiveness. This study uses multiple linear regression analysis …

Tax aggressiveness is one of a critical issue in the world of taxation. Many companies do tax
planning to minimize their tax abilities. This study aims to examine how capital intensity …

The importance of taxes to governments worldwide is undeniable. Governments depend on
their tax revenues, especially in ensuring sufficient provisions of public amenities to the …

Purpose: The self assessment system is one of the tax collecting mechanisms in Indonesia.
This collecting method gives taxpayers to calculate their own tax liability each year in …

The aim of this research to obtain empirical evidence about the leverage, profitability and
size of firm to tax aggressiveness. Population of this research is the audited financial …

This study investigates the impact of firm specific attributes on corporate tax aggressiveness
by listed manufacturing companies in Nigeria. Firm attributes in this study were measured by …