The mediating role of financial reporting aggressiveness in corporate tax avoidance strategies

The mediating role of financial reporting aggressiveness in corporate tax avoidance strategies

Tax avoidance, often driven by managerial discretion, remains a critical issue in corporate governance due to its implications for financial transparency and regulatory compliance. This study investigates how Transfer Pricing, Thin Capitalization, Leverage, and CSR Disclosure – strategies employed b...

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Bibliographic Details
Main Authors: Andi Kusumawati, Chamdun Mahmudi, Suhanda Suhanda, Andi Iqra Pradipta Natsir, Fakhrul Indra Hermansyah, Muhammad Try Dharsana, Rianda Ridho Hafizh Thaha
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2024-11-01
Series:Investment Management & Financial Innovations
Subjects:
CSR disclosure
financial reporting aggressiveness
leverage
tax avoidance
thin capitalization
transfer pricing
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20999/IMFI_2024_04_Kusumawati.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20999/IMFI_2024_04_Kusumawati.pdf

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