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 …

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 …

This study explores the impact of CSR, leverage, profitability, and independent
commissioners on tax aggressiveness in 45 food and beverage companies on the …

The purpose of this study is to examine the level of aggressive tax planning (ATP) among
companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top …

Taxes, viewed from the government's point of view, are the largest source of revenue. Such
a significant contribution to the state makes the government pays more attention and create …

Taxation has a vital role as a domestic financial source to achieve Sustainable Development
Goals (SDGs). To increase domestic revenue, combating tax avoidance is important …

Abstract General Background: Taxation plays a crucial role in generating revenue for the
Indonesian government, primarily through a self-assessment system that challenges …

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 …

This study discusses the phenomenon of tax aggressiveness in energy sector companies in
Indonesia. The research sample is companies listed on the Indonesia Stock Exchange in …