This study aims to examine the effect of corporate multinationality, occurance transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this analyzed 100 samples multinational companies listed Indonesia Stock Exchange (IDX) during period from 2015 2019, except financial insurance sector. multiple...

We observed the changes in aggressiveness and fecundity of the anthracnose pathogen Colletotrichum acutatum on hot pepper, under the ambient and the twice-ambient treatments. Artificial infection was repeated over 100 cycles for ambient (25°C/400 ppm CO2) and twice-ambient (30°C/700 ppm CO2) growth chamber conditions, over 3 years. During repeated infection cycles (ICs) on green-pepper fruits, ...

Taxes make a major contribution to the State Budget (APBN) by contributing largest revenue. However, realization of tax revenue in Indonesia 2019-2021 period tends decline due obstacles collection, namely aggressiveness. This study aims determine effect profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on The population this is primary c...

This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management real management) on tax aggressiveness. Besides, this employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted 44 manufacturing companies listed Indonesia Stock Exchange (IDX) selected through purposive s...

The aim of this research was to examine the hypothetical model conditionings adolescents positive adaptation and identify risk protective factors for being victims or aggressors in interpersonal relation. In exploratory adopted study, following variables were considered: temperament; attachment; aggressiveness; social support; resilience; previous victim aggressor experiences. study group compr...

Purpose: This research aims to examine the effect of corporate social responsibility (CSR) on tax aggressiveness. Methodology: The type and source data in this study is quantitative research, with sources through web BUMN companies. used are aggressiveness CSR. sample determination using porposive sampling method produce 35 samples reason for a company because it biggest contributor taxation. a...

Current typologies of alcoholism derive from the whole spectrum of afflicted persons. One type is characterized by variables such as early onset of dependence, violence, and aggressiveness. In previous research, this has been shown to be correlated with poorer prognosis. We tested this association in a fairly homogeneous subgroup of 258 socially rather well-adjusted male inpatients. Aggressiven...

In a 19-year longitudinal study, childhood personality characteristics (assessed by teachers at ages 4 to 6) were significantly related to both initial levels and changes in parental judgments of shyness and aggressiveness. Long-term stability was demonstrated by the fact that overcontrollers had consistently higher scores in shyness and undercontrollers in aggressiveness. However, undercontrol...

Tax aggressiveness refers to the company's efforts reduce its tax burden through planning, both legal (tax avoidance) and illegal evasion) methods. This is one of causes delays in state receipts. Therefore, for government this action can cause considerable losses, because taxation highest sources national income. study was conducted with aim knowing effect institutional ownership, managerial au...

This study aims to examine and analyze the effect of Inventory Intensity, Capital Sales Growth Audit Committee on Tax Aggressiveness during Pandemic in Indonesia Malaysia determine level corporate tax aggressiveness that occurred Covid-19 pandemic both countries with an observation period. is from 2019 2020. The population this a Manufacturing company Consumer Goods Industry sector Pharmaceutic...