Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3

This 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...

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Bibliographic Details

Published in:	Cogent Business & Management
Main Authors:	Bani Alkausar, Yanuar Nugroho, Alfiyatul Qomariyah, Ari Prasetyo
Format:	Article
Language:	English
Published:	Taylor & Francis Group 2023-12-01
Subjects:	Corporate governance tax aggressiveness agency problem financial reporting taxation effective tax rate
Online Access:	https://www.tandfonline.com/doi/10.1080/23311975.2023.2218685