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: | Bani Alkausar, Yanuar Nugroho, Alfiyatul Qomariyah, Ari Prasetyo |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2023-12-01
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Series: | Cogent Business & Management |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685 |
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