The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk

This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), Book Tax Different (BTD), P...

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Bibliographic Details
Published in:	Riset Akuntansi dan Keuangan Indonesia
Main Authors:	Verani Carolina, O Oktavianti
Format:	Article
Language:	English
Published:	Muhammadiyah University Press 2021-12-01
Subjects:	tax aggressiveness conforming tax avoidance non-conforming tax avoidance corporate risk
Online Access:	https://journals2.ums.ac.id/index.php/reaksi/article/view/9683

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