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...

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Bibliographic Details
Main Authors: Jingga, Vinny, Lina, Lina
Format: Article
Language:English
Published: OMJP Alpha Publishing 2017
Subjects:
Online Access:http://repo.uum.edu.my/26134/1/IPJAF%201%201%202017%2017%2025.pdf
http://repo.uum.edu.my/26134/
http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/3
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