Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
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 gov...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2023-12-01
|
| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685 |
| _version_ | 1797265261534904320 |
|---|---|
| author | Bani Alkausar Yanuar Nugroho Alfiyatul Qomariyah Ari Prasetyo |
| author_facet | Bani Alkausar Yanuar Nugroho Alfiyatul Qomariyah Ari Prasetyo |
| author_sort | Bani Alkausar |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-07T14:19:33Z |
| format | Article |
| id | doaj.art-9c43f3a71d46483c9bcd72ff4ce4bb38 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-04-25T00:41:59Z |
| publishDate | 2023-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-9c43f3a71d46483c9bcd72ff4ce4bb382024-03-12T08:30:26ZengTaylor & Francis GroupCogent Business & Management2331-19752023-12-0110210.1080/23311975.2023.2218685Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3Bani Alkausar0Yanuar Nugroho1Alfiyatul Qomariyah2Ari Prasetyo3Faculty of Vocational Studies, Universitas Airlangga, Surabaya, IndonesiaFaculty of Vocational Studies, Universitas Airlangga, Surabaya, IndonesiaFaculty of Economics and Business, Universitas Airlangga, Surabaya, IndonesiaFaculty of Economics and Business, Universitas Airlangga, Surabaya, IndonesiaAbstractThis 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.https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685Corporate governancetax aggressivenessagency problemfinancial reportingtaxationeffective tax rate |
| spellingShingle | Bani Alkausar Yanuar Nugroho Alfiyatul Qomariyah Ari Prasetyo Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 Cogent Business & Management Corporate governance tax aggressiveness agency problem financial reporting taxation effective tax rate |
| title | Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 |
| title_full | Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 |
| title_fullStr | Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 |
| title_full_unstemmed | Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 |
| title_short | Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 |
| title_sort | corporate tax aggressiveness evidence unresolved agency problem captured by theory agency type 3 |
| topic | Corporate governance tax aggressiveness agency problem financial reporting taxation effective tax rate |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685 |
| work_keys_str_mv | AT banialkausar corporatetaxaggressivenessevidenceunresolvedagencyproblemcapturedbytheoryagencytype3 AT yanuarnugroho corporatetaxaggressivenessevidenceunresolvedagencyproblemcapturedbytheoryagencytype3 AT alfiyatulqomariyah corporatetaxaggressivenessevidenceunresolvedagencyproblemcapturedbytheoryagencytype3 AT ariprasetyo corporatetaxaggressivenessevidenceunresolvedagencyproblemcapturedbytheoryagencytype3 |