The purpose of this research is to analyze the effect corporate social responsibility, fixed asset intensity and sales growth on tax aggressiveness in consumer non-cyclicals sub-industry liquors, soft drinks, dairy products, processed foods manufacturing companies listed IDX. This type a quantitative research. study uses secondary data obtained from IDX website company’s website. Data collectio...

BACKGROUND Previous research indicates that younger adults (YA) can identify men's tendency to be aggressive based merely on their neutral expression faces. We compared older adults (OA) and YA accuracy and investigated contributing facial cues. METHOD In Study 1, YA and OA rated the aggressiveness of young men depicted in facial photographs in a control, distraction, or accuracy motivation c...

Taxation is one sector that able to show its contribution APBN revenues. However, practice in the field shows many taxpayers try cut their tax burden through aggressiveness. This article was written with aim of conducting a literature study/study several factors can determine taxpayer's study utilizes secondary data by reviewing 36 articles obtained from Google Scholar database. Articles be rev...

This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the preand posttransition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure...

Aggressiveness is a prominent behavioral trait, the expression of which must be carefully modulated to assure the success of individuals, small groups and large societies. Because it has so many facets, aggressiveness has been studied from a wide variety of perspectives. For example, sociologists and anthropologists have examined the role of aggressiveness in many forms of behavior, ranging fro...

This contribution introduces an element of “aggressiveness” into the Floor-Field based model with adaptive time-span. The aggressiveness is understood as an ability to win conflicts and push through the crowd. From experiments it is observed that this ability is not directly correlated with the desired velocity in the free flow regime. The influence of the aggressiveness is studied by means of ...

Handedness and differences in interpersonal relations and aggressiveness were studied in 33 right-handed (M age=22.9 yr., SD=4.9) and 18 left-handed (M age=22.5 yr., SD=2.4) male soccer players who played actively in professional soccer leagues of Turkey. Hand preference on the Edinburgh Handedness Inventory and scores for destructiveness, assertiveness, and passive aggressiveness on a Turkish ...

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