Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313361546> ?p ?o ?g. }
Showing items 1 to 55 of
55
with 100 items per page.
- W4313361546 endingPage "236" @default.
- W4313361546 startingPage "226" @default.
- W4313361546 abstract "ABSTRACT
 This research was conducted to determine the number of companies listed on the IDX that had been carried out and the effects presented in the application of tax avoidance. From the study results, there are variables of board gender diversity, board diligence, and board size that have no significant effect, and variables of financial distress and tax risk management bring significant influences between the dependent and independent variables, which are supported by moderating variables. So, the result suggests that companies implementing tax risk management can affect tax avoidance.
 
 ABSTRAK
 Penelitian bertujuan untuk mengetahui dan menganalisis dampak yang ditimbulkan oleh penerapan penghindaran pajak. Dari hasil penelitian, terdapat variabel board gender diversity, board diligence, dan board size yang tidak berpengaruh signifikan, serta variabel financial distress dan tax risk management berpengaruh signifikan antara variabel dependen dan independen yang didukung oleh variabel moderasi. Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan manajemen risiko pajak dapat mempengaruhi penghindaran pajak." @default.
- W4313361546 created "2023-01-06" @default.
- W4313361546 creator A5065721862 @default.
- W4313361546 creator A5073511619 @default.
- W4313361546 date "2022-12-30" @default.
- W4313361546 modified "2023-09-30" @default.
- W4313361546 title "Influence of the Board of Directors, Financial Distress, and Tax Risk Management on Tax Avoidance with Capital Intensity as Moderation" @default.
- W4313361546 doi "https://doi.org/10.35838/jrap.2022.009.02.19" @default.
- W4313361546 hasPublicationYear "2022" @default.
- W4313361546 type Work @default.
- W4313361546 citedByCount "0" @default.
- W4313361546 crossrefType "journal-article" @default.
- W4313361546 hasAuthorship W4313361546A5065721862 @default.
- W4313361546 hasAuthorship W4313361546A5073511619 @default.
- W4313361546 hasBestOaLocation W43133615461 @default.
- W4313361546 hasConcept C10138342 @default.
- W4313361546 hasConcept C121955636 @default.
- W4313361546 hasConcept C144133560 @default.
- W4313361546 hasConcept C15744967 @default.
- W4313361546 hasConcept C178550888 @default.
- W4313361546 hasConcept C2779820079 @default.
- W4313361546 hasConcept C51303962 @default.
- W4313361546 hasConcept C514942387 @default.
- W4313361546 hasConcept C77805123 @default.
- W4313361546 hasConcept C93225998 @default.
- W4313361546 hasConceptScore W4313361546C10138342 @default.
- W4313361546 hasConceptScore W4313361546C121955636 @default.
- W4313361546 hasConceptScore W4313361546C144133560 @default.
- W4313361546 hasConceptScore W4313361546C15744967 @default.
- W4313361546 hasConceptScore W4313361546C178550888 @default.
- W4313361546 hasConceptScore W4313361546C2779820079 @default.
- W4313361546 hasConceptScore W4313361546C51303962 @default.
- W4313361546 hasConceptScore W4313361546C514942387 @default.
- W4313361546 hasConceptScore W4313361546C77805123 @default.
- W4313361546 hasConceptScore W4313361546C93225998 @default.
- W4313361546 hasIssue "02" @default.
- W4313361546 hasLocation W43133615461 @default.
- W4313361546 hasOpenAccess W4313361546 @default.
- W4313361546 hasPrimaryLocation W43133615461 @default.
- W4313361546 hasRelatedWork W2946877129 @default.
- W4313361546 hasRelatedWork W3004344899 @default.
- W4313361546 hasRelatedWork W3031807918 @default.
- W4313361546 hasRelatedWork W3104897255 @default.
- W4313361546 hasRelatedWork W3185280790 @default.
- W4313361546 hasRelatedWork W4285696935 @default.
- W4313361546 hasRelatedWork W4323047034 @default.
- W4313361546 hasRelatedWork W4365448711 @default.
- W4313361546 hasRelatedWork W2183788853 @default.
- W4313361546 hasRelatedWork W2275678103 @default.
- W4313361546 hasVolume "9" @default.
- W4313361546 isParatext "false" @default.
- W4313361546 isRetracted "false" @default.
- W4313361546 workType "article" @default.