Purpose The purpose of this paper is to investigate the direct and indirect relationship
between board gender diversity and corporate tax avoidance using corporate social …

The study examined the antecedents of aggressive tax behaviour among listed non-financial
firms in Ghana. With firm-level data for 19 non-financial firms covering the period 2010 …

This study investigates the effect of audit committee characteristics on the level of tax
aggressiveness. Drawing on a sample of 72 French listed firms from the SBF120 index for …

Gender diversity has long been an issue being studied in previous studies. Mostly, they
exploit the different characteristics of females and males and how they affect corporate …

Tax avoidance is a global phenomenon that is faced by almost every country. It reduces the
firm's tax burden, but at the same time, it reduces the tax collection by the government. This …

This study was conducted to determine the influence of board size, independent
commissioners, board compensation, and board gender diversity on tax aggressiveness …

Taxes are contributions of the people to the state treasury based on the law so that they can
be implemented as public welfare. Taxes are collected by the government based on legal …

Penggunaan sosial media sebagai sebagai salah satu alat pemasaran berkembang pesat
di Indonesia. Sosial media mampu memberikan pengaruh terhadap perilaku impulsive …

The purpose of this study is to examine the relationship between corporate governance
mechanism and disclosure of financial information using evidence from listed companies in …

One of the largest MSMEs in the Central Java II region is Surakarta City. Therefore, tax
revenue has increased from year to year. The focus of this research is on moderating the …