Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

Autor:	Bani Alkausar, Yanuar Nugroho, Alfiyatul Qomariyah, Ari Prasetyo
Jazyk:	angličtina
Rok vydání:	2023
Předmět:	Corporate governance tax aggressiveness agency problem financial reporting taxation effective tax rate Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 10, Iss 2 (2023)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2023.2218685
Popis:	AbstractThis study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between corporate governance and tax aggressiveness. The findings provide evidence of agency conflicts between companies and tax authorities. A corporate governance mechanism can improve the quality of corporate financial reporting. The result also illustrates how corporate governance affects the actions of corporate tax aggressiveness at various levels by using regression quantile analysis. It is believed that corporate companies with high levels of aggressiveness will make the mechanism of corporate governance in the company to be more effective.
Databáze:	Directory of Open Access Journals
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