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Articles de revues sur le sujet « Aggressiveness »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 25 juillet 2025

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1

Ramdhania, Diasya Zulfa, and Hayu Wikan Kinasih. "PENGARUH LIKUIDITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI." Dinamika Akuntansi Keuangan dan Perbankan 10, no. 2 (2021): 93–106. http://dx.doi.org/10.35315/dakp.v10i2.8876.

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This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effe

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Dinic, Bojana, and Snezana Smederevac. "Position of aggressiveness in common latent space of PEN model and model Big Five Plus Two." Psihologija 45, no. 3 (2012): 295–310. http://dx.doi.org/10.2298/psi1203295d.

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The purpose of this research was to examine the relations between different aspects of aggressiveness and personality traits. Buss-Perry Aggression Questionnaire (AQ), Eysenck Personality Questionnaire (EPQ), which represent psychobiological model, and inventory Big Five Plus Two Inventory (BF+2), which represent psycholexical model of personality in Serbian language, were administered to 478 participants. The results revealed that affective impulsive aggressiveness and predatory or instrumental aggressiveness could be identified in the aggressiveness - personality traits relationships. Those

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Arianti, Baiq Fitri, and Susi Hadisah. "Pengaruh Corporate Social Responsibility dan Good Corporate Governance pada Agresivitas Pajak dengan Manajemen Laba sebagai Pemoderasi." Gorontalo Accounting Journal 8, no. 1 (2025): 125. https://doi.org/10.32662/gaj.v8i1.4022.

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This study was conducted with the aim of analyzing the effect of Corporate Social Responsibility and Good Corporate Governance on Tax Aggressiveness with Earnings Management as a Moderating Variable. This type of research uses quantitative methods. The population in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange. The samples used in this study amounted to 12 Property and Real Estate companies with a 5-year observation period in the 2019-2023 period. The results of the research conducted show Corporate Social Responsibility, has an effect on Tax Aggres

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Nur, Sahria Ali, Tentama Fatwa, and Andini Adjam Fadiah. "Examining Construct Validity and Reliability of the Aggressiveness Scale." International Journal of Management and Humanities (IJMH) 4, no. 6 (2020): 99–103. https://doi.org/10.35940/ijmh.F0623.024620.

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The purpose of this study is to test the validity and reliability of aggressiveness construct and test the forms and indicators that form this variable. Aggressiveness is measured by two forms, namely hate or anger and instrumental aggression. The population in this study are all teenagers in the city of Yogyakarta. The sample in this study are 60 teenagers in the city of Yogyakarta. The sampling technique is accidental sampling. The data collection method used is aggressiveness scale. Research data were analyzed with Structural Equation Modeling (SEM) through the SmartPLS 3.2.8 program. Based

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Hurrohma, Nurizah, and Meta Ardiana. "Pengaruh Likuiditas dan Leverage Terhadap Agresivitas Pajak (Study kasus Perusahaan Manufaktur pada Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2016-2019)." JFAS : Journal of Finance and Accounting Studies 3, no. 2 (2021): 110–19. http://dx.doi.org/10.33752/jfas.v3i2.288.

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Tax aggressivenes is a action taken by a company to reduce taxable income by avoiding tax. The pupose of this study was to examne and analyze the effect of liquidity and leverage on tax aggressiviness. This research was conducted on the Indinesia Stok Exchange by selecting the population in the foood and beverage sub-sector for the 2016-20019 period and using a purposive sampling method. The type oof research used is quantitative research. The results of this study indicate thaat the result of the first test show that the liquidity variable does not have a significant effect on tax aggressiven

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Luke, Luke, and Zulaikha Zulaikha. "ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)." JURNAL AKUNTANSI DAN AUDITING 13, no. 1 (2016): 80–96. http://dx.doi.org/10.14710/jaa.13.1.80-96.

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This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, retur

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Hidayat, Kholid, Arles P. Ompusunggu, and H. Suratno H. Suratno. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (2018): 39–58. http://dx.doi.org/10.34204/jiafe.v2i2.543.

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This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA)

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qizi, Kholmuminova Umida Ikhtiyor, and O. R. Avezov. "Gender Characteristics and Aggressiveness." American Journal Of Social Sciences And Humanity Research 5, no. 4 (2025): 128–30. https://doi.org/10.37547/ajsshr/volume05issue04-30.

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This article analyzes the psychological study of aggressive states in adolescents, the formation and manifestation of aggressive behavior at certain stages of personality development, and gender characteristics.

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Knudsen, Russell. "Balding Aggressiveness and the Balding Aggressiveness Index (BAI)." International Society of Hair Restoration Surgery 29, no. 1 (2019): 16–17. http://dx.doi.org/10.33589/29.1.0016.

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Warsono, Warsono, and Yuli Ardianto. "Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia)." Jurnal Manajemen dan Bisnis Indonesia 2, no. 2 (2015): 236–49. http://dx.doi.org/10.31843/jmbi.v2i2.52.

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This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variab

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Apriyanti, Hani Werdi, and Muhamad Arifin. "Tax aggressiveness determinants." Journal of Islamic Accounting and Finance Research 3, no. 1 (2021): 27–52. http://dx.doi.org/10.21580/jiafr.2021.3.1.7412.

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Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness. Good corporate governance variables used in this study were proxied with independent commissioners and audit commitments.Method - This research focused on manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. 177 samples were collected using a purposive sampling technique from 59 companies over an observation period of 3 consecutive years. The samples were then analyzed using a multip

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Hamrin, Tina. "Dance as Aggressiveness." Scripta Instituti Donneriani Aboensis 16 (January 1, 1996): 175–92. http://dx.doi.org/10.30674/scripta.67228.

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The woman who founded Tenho-kötai-jingii-kyö, Kitamura Sayo (1900-1967), publicly announced in July 1945 that the world was coming to an end and that she had been chosen by the absolute deity Tensho Kotai Jingu to be the savior of the world. People began to gather to her banner, a religious organization was formed, and legal incorporation of the group as a religious juridical person took place in January 1947. Teaching that regret, desire, hatred, love and other emotional antipathies were the cause of all misfortune, the founder urged people to free themselves of such restraints by praying ear

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DeWine, Sue, Anne Maydan Nicotera, and Doug Parry. "Argumentativeness and Aggressiveness." Management Communication Quarterly 4, no. 3 (1991): 386–411. http://dx.doi.org/10.1177/0893318991004003008.

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Vaaland, Grete Sørensen, Thormod Idsoe, and Erling Roland. "Aggressiveness and Disobedience." Scandinavian Journal of Educational Research 55, no. 1 (2011): 1–22. http://dx.doi.org/10.1080/00313831.2011.539850.

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Bhatara, Vinod S., and Jose Carrera. "MEDICATIONS FOR AGGRESSIVENESS." Journal of the American Academy of Child & Adolescent Psychiatry 33, no. 2 (1994): 282–83. http://dx.doi.org/10.1097/00004583-199402000-00022.

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Mueller, Ulrich. "Aggressiveness and dominance." Behavioral and Brain Sciences 21, no. 3 (1998): 381–82. http://dx.doi.org/10.1017/s0140525x98451227.

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Aggressiveness is a vital component of dominating behavior. We must distinguish adaptive from nonadaptive aggression and must control for skills, intelligence, appropriate context variables, and – most important – whether the aggression displayed was actually suitable for improving a subject's social status. If we do, we may find a consistent positive correlation between adaptive aggressiveness and testosterone.

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Margalit, Baruch A., and Paul A. Mauger. "Aggressiveness and Assertiveness." Journal of Cross-Cultural Psychology 16, no. 4 (1985): 497–511. http://dx.doi.org/10.1177/0022002185016004006.

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Vachev, A. N., V. K. Koryttsev, V. Yu Shcherbatenko, and S. V. Skupchenko. "Peritonitis aggressiveness assessment." Khirurgiya. Zhurnal im. N.I. Pirogova, no. 11 (2018): 31. http://dx.doi.org/10.17116/hirurgia201811131.

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ROSENBERG, NORMAN M., JOHN R. WILLIAMS, MARTIN HERMAN, and JEFF E. SCHUNK. "Aggressiveness of care." Pediatric Emergency Care 15, no. 3 (1999): 235–38. http://dx.doi.org/10.1097/00006565-199906000-00018.

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Džever, Sanja, Sonja Vučenović, and Miloš Lončar. "Aggressiveness of telemarketing." Marketing 53, no. 2 (2022): 107–14. http://dx.doi.org/10.5937/mkng2202107d.

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During the past two decades the use of the telephone had been dramatically increased, while its possession and using are presented as almost as an imperative at the moment. Business entities are guided by the stated fact when creating communication strategies, so it is mostly treated as an inevitable instrument of direct marketing communication with the target audience. Therefore, the subject of the paper is direct marketing communication, with special reference to telemarketing. Although it has a wide range of strengths and advantages, a common objection to telemarketing is an overly aggressi

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Cipăianu, George. "On Russian Aggressiveness." Transylvanian Review 32, no. 2 (2023): 126–36. http://dx.doi.org/10.33993/tr.2023.2.08.

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Dwi Handayani, Yenny, and Ewing Yuvisa Ibrani. "Reciprocal: Financial Reporting Aggressiveness - Tax Reporting Aggressiveness and Corporate Governance." Management Science Research Journal 2, no. 1 (2023): 1–12. http://dx.doi.org/10.56548/msr.v2i1.40.

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   The research aims to explore the effect of financial reporting aggressiveness, tax reporting aggressiveness and corporate governance (CG). One manager is required to optimize the amount of profit earned from shareholders, one of which is by choosing various accounting policies that aim to produce financial reports with high profits. Tax planning activities by selecting accounting policies have a minimal impact on taxable income (taxable profit), as well as earnings management activities aimed at maximizing net income (accounting profit), both of which are reflected in the

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Bakker, Theo C. M. "Aggressiveness in Sticklebacks (Gasterosteus Aculeatus L.): a Behaviour-Genetic Study." Behaviour 98, no. 1-4 (1986): 1–144. http://dx.doi.org/10.1163/156853986x00937.

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AbstractThis behaviour-genetic study concentrates on intra-specific aggressiveness in the three-spined stickleback (Gasterosteus aculeatus L., forma leiura). Aggressiveness was studied under standardized conditions in five different test situations, referred to as juvenile aggressiveness, female aggressiveness, territorial aggressiveness, courtship aggressiveness, or dominance ability. The aim of the study is two-fold: 1. To assess the extent to which variation of aggressiveness in each of the different test situations is attributable to genetic causes. 2. To assess the extent to which variati

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Barbero, Jose Luis, Jose Antonio Martínez, and Ana Maria Moreno. "Should Declining Firms Be Aggressive During the Retrenchment Process?" Journal of Management 46, no. 5 (2018): 694–725. http://dx.doi.org/10.1177/0149206318811563.

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In this study, we test the effects of retrenchment aggressiveness on turnaround performance. Using the downward-spiral, threat–rigidity, and survivor syndrome perspectives, we hypothesize the direct effects of the two dimensions of aggressiveness—time aggressiveness and volume aggressiveness—on turnaround performance. We also examine the moderation effect of time aggressiveness on the relationship between volume aggressiveness and turnaround performance. We use data on a sample of declining firms collected from the Compustat North America database and use a matched-pair sample of 494 surviving

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Sholihah, Ria Anisatus, and Fitriyani Fitriyani. "CAPITAL INTENSITY ON THE DETERMINANTS OF TAX AGGRESSIVENESS IN INDONESIA." JEA17: Jurnal Ekonomi Akuntansi 9, no. 2 (2024): 15–31. https://doi.org/10.30996/jea17.v9i2.12077.

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This research aims to determine the effect of leverage, the proportion of independent commissioners and institutional ownership on tax aggressiveness and to see whether capital intensity can moderate the relationship between leverage and tax aggressiveness, the proportion of independent commissioners with tax aggressiveness and institutional ownership on tax aggressiveness. This quantitative research uses secondary data sourced from the IDX. The data used are leverage ratio, the proportion of independent commissioners, institutional ownership, tax aggressiveness, and capital intensity in prope

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Hendrilestari, Vincy Herdalaksmi, Agoestina Mappadang, Jamaludin Iskak, and Jusuf Luther Mappadang. "Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak." Jurnal Inovasi Pendidikan Ekonomi (JIPE) 13, no. 2 (2023): 182. http://dx.doi.org/10.24036/011248470.

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This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax aggressiveness. This study belongs to quantitative research using moderated regression analysis (MRA) using SPSS version 26, this approach uses annual reports of companies listed on the Indonesia Stock Exchange from 2017-2021 with 60 objections. Provis

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Cahyadi, Hadi, Catherine Surya, Henryanto Wijaya, and Susanto Salim. "Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak." STATERA: Jurnal Akuntansi dan Keuangan 2, no. 1 (2020): 9–16. http://dx.doi.org/10.33510/statera.2020.2.1.9-16.

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In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative t

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Alisya Athalia and Nera Marinda Machdar. "Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Jurnal Riset Akuntansi 2, no. 1 (2023): 44–56. http://dx.doi.org/10.54066/jura-itb.v2i1.1265.

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Tax aggressiveness is an effort to reduce tax burdens, whether through legal or illegal means. This research investigates the relationship between Advertising Expenses, Transfer Pricing, Stock Price Volatility on Tax Aggressiveness with Company Size as a Moderating Variable. The study employs descriptive statistical analysis with a quantitative approach. The findings indicate that Advertising Expenses negatively influence Tax Aggressiveness, while Transfer Pricing and Stock Price Volatility have a positive impact on Tax Aggressiveness. Additionally, Company Size strengthens the influence of Tr

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Putri, Helen Tiara, and Andrian Noviardy. "Determinants Of Tax Aggressivity In Manufacturing Companies In The Consumption Goods Industry Sector Registered On The Idx." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (2024): 9–19. http://dx.doi.org/10.30741/assets.v8i1.1119.

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Tax aggressiveness is an act of tax avoidance carried out by companies by carrying out tax planning (tax plaining) by exploiting loopholes in the law with the aim of reducing company profits so that tax savings can be implemented but carried out both legally and illegally, tax aggressiveness can be measured using the Effective Tax scale Rate (ETR) is the most commonly used in some literature. The range of ETR values that can identify tax aggressiveness or not. This research aims to determine the relationship between capital intensity, liquidity, profitability, leverage and company size on tax

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Sugandi, Rezza Regia, and Ida Farida Adi Prawira. "Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)." Organum: Jurnal Saintifik Manajemen dan Akuntansi 2, no. 1 (2019): 12–24. http://dx.doi.org/10.35138/organum.v2i1.55.

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This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and

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Gunawan, Tassha Billy, and Agoestina Mappadang. "effect of capital intensity, leverage, liquidity, moderated by company size on tax agressiveness (Empirical study on energy companies listed on the Indonesia Stock Exchange for the 2018-2022 period)." Journal of Multidisciplinary Academic Business Studies 1, no. 3 (2024): 395–411. http://dx.doi.org/10.35912/jomabs.v1i3.2117.

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Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables on tax aggressiveness. Method: This study used Energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chosen. The data analysis in this study used panel data regression with views. Results: Capital intensity has a negative effect on tax aggressiveness; leverage and liquidity have no effect on tax aggressiveness; company size can moderate the effect of cap

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Islamitha Adinda Putri, Mulyadi Mulyadi, and Panata Bangar Hasioan Sianipar. "Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2021." Akuntansi 2, no. 3 (2023): 185–203. http://dx.doi.org/10.55606/akuntansi.v2i3.338.

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This study aims to test and analyze the effect of liquidity and leverage on tax aggressiveness and to test and analyze the effect of company size on moderating liquidity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange. The variables used in this study are liquidity and leverage as independent variables, tax aggressiveness as the dependent variable and firm size as a moderating variable. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple regression test and moderation, hypothesis

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Wulandari, Bella Refiana, Maria Goreti Kentris Indarti, and Jacobus Widiatmoko. "Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 4607–13. http://dx.doi.org/10.31539/costing.v7i3.9120.

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The main objective of this research is to analyze the impact of business responsibility and audit quality on tax aggressiveness. This research also investigates the role of audit quality as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This research uses information from manufacturing industries listed on the IDX for the 2020-2022 period. Based on purposive sampling procedures, information was obtained on 153 companies. Hypothesis testing was analyzed using moderated regression analysis (MRA). The analysis obtained shows that corporat

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Wahid, Rafiyudin. "Agresivitas Pelaporan Keuangan, Pertumbuhan Penjualan, Intensitas Modal, dan Agresivitas Pajak: Kepemilikan Intitusional Sebagai Variabel Moderasi." Jurnal Literasi Akuntansi 1, no. 1 (2021): 54–65. http://dx.doi.org/10.55587/jla.v1i1.2.

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Purpose: This study aims to prove the financial reporting aggressiveness, sales growth, and capital intensity towards tax aggressiveness with institutional ownership as moderating variable.Method: The analysis method study used is multiplier inear regression, data were analyzed using Moderated regression (MRA), and data tool test using SPSS software. The population study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2016-2019. The sampling method by purposive sampling of 112 samples. The data obtained from the website of Indonesia Stock Exchange (www.

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Ulfa, Desy Maria, Mujidin Mujidin, and Ahmad Muhammad Diponegoro. "Football Fan Aggression: The Role of Democratic Parenting and Emotion Regulation." Jurnal Psikologi TALENTA 8, no. 1 (2022): 59. http://dx.doi.org/10.26858/talenta.v8i1.36565.

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This study aims to empirically examine the relationship between democratic parenting and emotion regulation with the aggressiveness of soccer fans. The research subjects were students of class XI SMA Negeri 1 Sleman, totalling 71 students. The Likert model scale is the main instrument to obtain data on aggressiveness, democratic parenting, and emotion regulation. The data was then analyzed using multiple regression with the SPSS V26 program. The analysis results show that simultaneously there is a very significant relationship between democratic parenting and emotion regulation with aggressive

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de Oliveira Aguiar, Israel Lucas, Felipe Ramos Ferreira, Silvania Neris Nossa, and Edvan Soares de Oliveira. "Tunneling and Tax Aggressiveness." Management and Business Research Quarterly 15 (October 2020): 54–65. http://dx.doi.org/10.32038/mbrq.2020.15.05.

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In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported value. Hence, this study analyzes the relation between tax aggressiveness and tunneling in companies listed on the Brazilian securities exchange (B3), in the period from 2010 to 2017. The data were obtained from the Economática® database and were su

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Lucas, de Oliveira Aguiar Israel, Ferreira Felipe Ramos, Nossa Silvania Neris, and de Oliveira Edvan Soares. "Tunneling and Tax Aggressiveness." European Journal of Studies in Management and Business 15, no. 5 (2020): 54–65. https://doi.org/10.32038/mbrq.2020.15.05.

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In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported value. Hence, this study analyzes the relation between tax aggressiveness and tunneling in companies listed on the Brazilian securities exchange (B3), in the period from 2010 to 2017. The data were obtained from the Economática® database

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Damayanti, Theresia Woro. "THE EFFECT OF IFRS ADOPTION AND LAW ENFORCEMENT ON BOOK TAX AGGRESSIVENESS: EVIDENCE FROM ASEAN COUNTRIES." Business: Theory and Practice 20 (July 11, 2019): 284–92. http://dx.doi.org/10.3846/btp.2019.27.

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Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year observations generated from Thomson Reuters Eikon for the years 2000–2017. The results show that IFRS adoption has a positive effect on book-tax aggressiveness, indicating that firms tend to prioritize book-tax aggressiveness over book-tax conformity. Further, law enforcement negatively affects book-tax a

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Poerwati, Rr Tjahjaning, Ida Nurhayati, Achmad Badjuri, and Sri Sudarsi. "RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI)." Dinamika Akuntansi Keuangan dan Perbankan 10, no. 2 (2021): 185–95. http://dx.doi.org/10.35315/dakp.v10i2.8902.

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This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity

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Syaputra, Rio, and Yurniwati Yurniwati. "The Analysis of the Effect of Leverage, Profitability and Executive Character on Tax Aggressiveness." E-Jurnal Akuntansi 32, no. 10 (2022): 3034. http://dx.doi.org/10.24843/eja.2022.v32.i10.p10.

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This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive

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Alisya Athalia and Nera Marinda Machdar. "Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Manajemen Kreatif Jurnal 2, no. 1 (2023): 19–31. http://dx.doi.org/10.55606/makreju.v2i1.2452.

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Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And com

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Endaryati, Eni, and Vivi Kumalasari Subroto. "Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 14, no. 2 (2021): 283–96. http://dx.doi.org/10.51903/kompak.v14i2.529.

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Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are

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Damayanti, Retno, Supriyono Supriyono, and Keke Tamara Fahira. "The Effect of Capital Intensity, Inventory Intensity, Leverage, Profitability and Firm Size on Tax Aggressiveness." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 16, no. 2 (2012): 183–97. https://doi.org/10.47768/gema.v16i2.202407.

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This studi aims to analyze the effect of capital intensity, inventory intensity, leverage, profitability, and firm size on tax aggressiveness. This research deSign used quantitative descriptive reesearch. The population used in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 84 companies. The sample selection used the purposive sampling method and obtained 13 sample companies. This study used multiple linear regression analysis methods. Based on the results, is showed that capital intensity has a negative a

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Maulida, Feriyana, Nuramalia Hasanah, and Tuty Sariwulan. "The Effect of Liquidity and Financial Distress on Tax Aggressiveness With Firm Size As The Moderating Variable in State Owned Enterprises (BUMN) Companies Listed on The Indonesian Stock Exchange (IDX) in 2018-2020." ITQAN: Journal of Islamic Economics, Management, and Finance 2, no. 2 (2023): 68–85. http://dx.doi.org/10.57053/itqan.v2i2.20.

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Tax aggressiveness is an act of tax planning to minimize the tax expense both legally (tax avoidance) and illegal (tax evasion). This study aims to analyze the effect of liquidity and financial distress on tax aggressiveness with firm size as the moderating variable. The analysis was performed with a Multiple Linear Regression (MLR) and Moderated Regression Analysis (MRA). The population in this study are State Owned Enterprises (BUMN) Companies Listed on The Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique of this study was using purposive sampling technique. The results sh

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Anggraini, Riski Puspita, and Heni Agustina. "PENGARUH INVENTORY INTENSITY,PROFITABILITY,LIQUIDITY DAN CAPITAL INTENSITY TERHADAP AGRESITIVITAS PAJAK." Jurnal Ilmiah Raflesia Akuntansi 8, no. 2 (2022): 12–23. http://dx.doi.org/10.53494/jira.v8i2.147.

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The act of tax aggressiveness is one that can worsen the company's image. This is because the company's profits increase and the taxes paid are high, so the company carries out tax aggressiveness so that the profits obtained are maximized. Inventory intensity, profitability, liquidity, and capital intensity can be used to minimize corporate tax aggressiveness. This objective was conducted to determine the effect of inventory intensity, profitability, liquidity, and capital intensity on tax aggressiveness. The research was conducted on property and real estate companies listed on the Indonesia

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Irawan, Rahmat, and Syahril Djaddang. "KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (2020): 199–208. http://dx.doi.org/10.34204/jiafe.v5i2.1888.

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This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The qualit

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Dinca, Mimar Husnaliana, and Vita Elisa Fitriana. "DO R&D EXPENDITURE, MULTINATIONALITY AND CORPORATE GOVERNANCE INFLUENCE TRANSFER PRICING AGGRESSIVENESS?" JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 2 (2019): 102. http://dx.doi.org/10.31289/jab.v5i2.2633.

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This research aims to examine the influence of R&amp;D expenditure, multinationality and corporate governance (independent commissioners and shareholders ownership) toward transfer pricing aggressiveness. The prior study recommends determining the factors that affecting transfer pricing aggressiveness in different jurisdictions. Transfer pricing aggressiveness in this research is shown by transfer pricing index, which is the disclosure of transactions with related parties relating to transfer pricing. This research uses 63 multinational companies listed on Indonesia Stock Exchange from 201

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Andrevski, Goce, and Walter J. Ferrier. "Does It Pay to Compete Aggressively? Contingent Roles of Internal and External Resources." Journal of Management 45, no. 2 (2016): 620–44. http://dx.doi.org/10.1177/0149206316673718.

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We examine, in hypercompetitive environments, why some firms fail to benefit from competitive aggressiveness while others experience superior profits. We explore the relationship between competitive aggressiveness and performance in a sample of 141 firms from three hypercompetitive industries—personal computers, computer-aided software engineering, and semiconductors—from 1995 to 2006. Contrary to the predominant view within competitive dynamics research, we find that competitive aggressiveness is not a universally effective strategy. For some firms, excessive competitive aggressiveness can es

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Budikuncoroningsih, Sulistiyowati. "Pengaruh Teman Sebaya dan Persepsi Pola Asuh Orang Tua Terhadap Agresivitas Siswa di Sekolah Dasar Gugus Sugarda." JSSH (Jurnal Sains Sosial dan Humaniora) 1, no. 2 (2017): 85. http://dx.doi.org/10.30595/jssh.v1i2.1704.

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This research was motivated by the existence of many students' aggressiveness problems. This research is aimed at finding out: 1) the influence of peers on students' aggressiveness; 2) the influence of parenting pattern on students' aggressiveness; 3) the influence of peers and perception of parenting pattern on students' aggressiveness. Quantitative approach with descriptive correlation was used as the research method. The population in this research was 245 students with 71 samples taken using proportionate stratified random sampling. Questionnaire was used to collect the data. Correlation f

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Sokolovska, Valentina, Bojana Dinic, and Aleksandar Tomasevic. "Aggressiveness in the HEXACO personality model." Psihologija 51, no. 4 (2018): 449–68. http://dx.doi.org/10.2298/psi170705022s.

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The a im of this research was to examine the relations between the HEXACO facets and aggressiveness components (anger, vengefulness, domination, hostility, reactive aggression, proactive aggression, and indirect aggression). On a sample of 654 participants from general population, HEXACO?60, Aggressiveness Questionnaire AVDH, Reactive?Proactive Aggression Questionnaire (RPQ), and Indirect Aggression Scale (IAS) were applied. The results of the community structure network analysis provided the most informative insight into these relations and showed that all aggressiveness components formed a s

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