This paper examines the effect of strategic radicalization on corporate tax avoidance by taking A-share listed companies in China from 2007 to 2020 as research object. It is found that degree has a significant positive avoidance, and higher radicalization, greater finding still stands after robustness test. Further study finds equity concentration lower quality internal control, stronger avoida...

Managers’ prediction of users’ decisions is economically valuable. Managers do manage income either to distort information or to defer and report the information related to future incomes. This investigation aims at examining the effects of taxable income management on future tax avoidance consequences as well as the information content of firms. Panel data models, multivariate regression model...

This study aims to examine the effect of leverage on tax avoidance with profitability as a mediating variable. The research was conducted manufacturing sector companies that have been listed Indonesia Stock Exchange for period 2016 – 2020. sampling method used purposive and resulted in 57 sample using Partial Least Square (PLS) data analysis techniques. results showed had negative profitability...

The trend of tax avoidance in Indonesia is predicted to increase when the government cancels some anti-tax instruments. purpose this study determine JII companies so that it can show a tendency decrease or as whole long term. This type research descriptive uses data from annual report company for years 2011-2020. In general, during 2011-2020 experienced an avoidance. be seen smaller ETR value A...