Factors influencing tax avoidance activity: an empirical study from Indonesia stock exchange
This research aims to examine the influence of the firm characteristics to tax avoidance activity in the listed companies in Indonesia. This research uses the proxies of firm size, leverage, capital intensity, inventory intensity as the firm characteristics and return on asset and market-to-book rat...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
OMJP Alpha Publishing
2017
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/26134/1/IPJAF%201%201%202017%2017%2025.pdf |