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 …

This study aims to determine how much influence liquidity, profitability, inventory intensity,
related party debt, and firm size on the level of tax aggressiveness. The sample used in this …

Tax aggressiveness is an action to manipulate the amount of taxable profit or to save tax
costs that should be paid by the company. The factor that influences it is mainly cost …

The purpose of this study was to obtain empirical evidence about the influence of liquidity,
corporate social responsibility, earnings management, and firm size against tax …

This study analyses the impact of financial distress, firm size, fixed asset intensity, and
inventory intensity on tax aggressiveness in consumer products companies listed in the …

Tax aggressiveness is the act of manipulating profits carried out through tax planning that
can be both legal and illegal. Measurement of tax aggressiveness using the comparison …

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 …

Tax aggressiveness is an interesting research topic in the accounting and management
literature. Tax aggressiveness is one of the driving factors in many corporate decisions …

Purpose-This study aims to examine the effect of capital intensity, inventory intensity,
corporate social responsibility and good corporate governance on tax aggressiveness …

The study aimed to analyze the effect of capital intensity, inventory intensity, and profitability
on tax aggressiveness with a board of independent commissioners as a moderating …