Tax payments stimulate business enterprises to choose tax management through tax
avoidance activities, which is the legal practice to reduce the amount of tax payable. In …

The tax system provides the necessary financial resources to a country's administration to
use the collected resources for the welfare of the general public and the development of …

Penelitian ini bertujuan untuk menguji serta meneliti pengaruh corporate social
responsibility, leverage, inventory intensity, dan koneksi politik terhadap agresivitas pajak …

This study aims to obtain empirical evidence regarding the link between tax avoidance (TA)
and the readability of financial statements. This is a quantitative research using Ordinary …

This study examines the influence of corporate tax avoidance on the debt financing of listed
conglomerate firms in Nigeria. The study utilized documentary data collected from the …

Purpose: This study examined the effect of debt financing on the firm valuation of quoted non-
financial firms on the Nigerian Stock Exchange (NSE). The study specifically evaluated the …

Since tax represents an inflow of revenue to the government and an outflow of revenue to
firms, factors that influence the tax planning activities of firms have gained considerable …

This study aims to analyze the effect of Earnings Management, Profitability, Leverage and
Transfer Pricing on tax avoidance. This research was conducted on companies engaged in …

This study examines whether liquidity, profitability, leverage, company size, capital intensity,
and inventory intensity influence companies' tax aggressiveness or tax avoidance. This …

Indonesia's low tax ratio compared to other Asia-Pacific nations may indicate the presence
of tax avoidance. The Tax Justice Network has revealed that corporations are the primary …