The current study is based on previous findings, where corporate governance (CG)
significantly increased corporate social responsibility (CSR) to enhance transparency while …

Earnings manipulation is often associated with deceiving public information that is displayed
in sustainability reports. Therefore, the current study aims to explore the nexus between …

While tax burden is always one of the primary concerns for corporate management and
finance, it is questionable whether tax has always been among the core factors of corporate …

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, leverage dan
profitabilitas terhadap tax avoidance yang dimoderasi ukuran perusahan. Tax avoidance …

This study seeks to examine the effect of tax aggressiveness on firms' value. In the analysis,
two moderating variables are added, namely transparency and institutional ownership. The …

This study aimed to analyze the influence of Earnings Management and Tax Planning on
Firm Value with Audit Quality as a moderating variable. With purposive sampling method …

Within the sphere of finance, the concept of capital structure has long been a subject of
intense debate, serving as a quantitative depiction of the balance between debt, preference …

The objectives of this study are to examine the effect of tax planning on firm value with the
moderating influence of corporate governance, including board size, board independence …

Tax revenue has a very important role to fund the State's finances. In order for the optimal tax
revenue, the tax authorities must perform tax supervision to the taxpayers optimally. By using …

This study was conducted to determine the effect of good corporate governance on firm
value. The good corporate governance variable is measured using institutional ownership …