Статті в журналах: "Aggressiveness"

1

Ramdhania, Diasya Zulfa, and Hayu Wikan Kinasih. "PENGARUH LIKUIDITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI." Dinamika Akuntansi Keuangan dan Perbankan 10, no. 2 (November 15, 2021): 93–106. http://dx.doi.org/10.35315/dakp.v10i2.8876.

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This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

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2

Dinic, Bojana, and Snezana Smederevac. "Position of aggressiveness in common latent space of PEN model and model Big Five Plus Two." Psihologija 45, no. 3 (2012): 295–310. http://dx.doi.org/10.2298/psi1203295d.

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The purpose of this research was to examine the relations between different aspects of aggressiveness and personality traits. Buss-Perry Aggression Questionnaire (AQ), Eysenck Personality Questionnaire (EPQ), which represent psychobiological model, and inventory Big Five Plus Two Inventory (BF+2), which represent psycholexical model of personality in Serbian language, were administered to 478 participants. The results revealed that affective impulsive aggressiveness and predatory or instrumental aggressiveness could be identified in the aggressiveness - personality traits relationships. Those aspects of aggressiveness could take manifest or latent character. As expected, Psychoticism from EPQ, Aggressiveness, and Negative Valence from BF+2 showed a significant contribution to all identified forms, except for Aggressiveness in relations with ?acting out? physical aggression. Although these personality traits carry out significant loadings, these loadings were not always the highest. Affective-impulsive aggressiveness, which was mainly determined by the components of latent domain AQ, was related to Neuroticism from both models. The remaining forms of manifest aggressiveness were related to low Consciousness, whereas Physical aggression is connected to Extraversion and Oppennes. This connection represents possible ?acting out? reaction or more frequent tendency of impulsive physical aggression. The results showed that aggressiveness represents a multidimensional construct which could be explained by specific constellation of personality traits, depending which aspects of aggressivenes are of interest.

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3

Hurrohma, Nurizah, and Meta Ardiana. "Pengaruh Likuiditas dan Leverage Terhadap Agresivitas Pajak (Study kasus Perusahaan Manufaktur pada Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2016-2019)." JFAS : Journal of Finance and Accounting Studies 3, no. 2 (June 8, 2021): 110–19. http://dx.doi.org/10.33752/jfas.v3i2.288.

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Tax aggressivenes is a action taken by a company to reduce taxable income by avoiding tax. The pupose of this study was to examne and analyze the effect of liquidity and leverage on tax aggressiviness. This research was conducted on the Indinesia Stok Exchange by selecting the population in the foood and beverage sub-sector for the 2016-20019 period and using a purposive sampling method. The type oof research used is quantitative research. The results of this study indicate thaat the result of the first test show that the liquidity variable does not have a significant effect on tax aggressiveness. The results of testing the secound hypothesis show that the leverage variable is not proven to have a significant effect on corporate tax aggressiveness. Keywords: Liquidity, Leverage, Tax Aggressivenes.

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4

Luke, Luke, and Zulaikha Zulaikha. "ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)." JURNAL AKUNTANSI DAN AUDITING 13, no. 1 (May 31, 2016): 80–96. http://dx.doi.org/10.14710/jaa.13.1.80-96.

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This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.

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Hidayat, Kholid, Arles P. Ompusunggu, and H. Suratno H. Suratno. "PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (March 12, 2018): 39–58. http://dx.doi.org/10.34204/jiafe.v2i2.543.

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This study is aimed to examine the effect of Corporate Social Responsibility (CSR) to tax aggresiveness with tax incentive as a moderator. The study population used was the mining companies listed in Indonesia Stock Exchange with sample consisted of 34 companies which were obtained by purposive sampling method between 2011 and 2015. This study used CSR (as independent variable), tax aggressiveness (as dependent variable) and tax incentive (as moderating variable). To control the effect of CSR to tax aggressiveness, this study used variable controls namely leverage, size, Return On Assets (ROA), capital intensity and inventory intensity. While dependent variable, tax aggressiveness, was measured by using a proxy: Effective Tax Rate (ETR). CSR has been carried out by using Corporate Social Responsibility Index (CSRI) and data analysis technique has been done by using Moderated Regression Analysis (MRA). In addition the data was processed by using SPSS 22. The result showed that CSR has negative influence to tax agressiveness. The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Tax incentives was proven and capable to strenghthen the relation between CSR and tax aggressivenes. CSR simultantly tested with the control variables showed similar result. It has negative influence.The higher the level of corporations CSR disclosure, the lower is the level of tax aggressiveness.Keywords: CSR, Tax Aggressivenes, Tax Incentives

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6

Knudsen, Russell. "Balding Aggressiveness and the Balding Aggressiveness Index (BAI)." International Society of Hair Restoration Surgery 29, no. 1 (January 2019): 16–17. http://dx.doi.org/10.33589/29.1.0016.

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7

Warsono, Warsono, and Yuli Ardianto. "Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak dengan Insentif Pajak Sebagai Pemoderasi. (Studi pada perusahaan pertambangan di Indonesia)." Jurnal Manajemen dan Bisnis Indonesia 2, no. 2 (February 1, 2015): 236–49. http://dx.doi.org/10.31843/jmbi.v2i2.52.

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This study aims toexamine the effectofcorporatesocialresponsibility(CSR) to taxaggresiveness with the tax incentive as a moderator. The study population used is the mining companies listed in Indonesia Stock Exchange. Sampling method using purposive samplingobtained by 34 companies of reach with 2011-2015. This study used Corporate Social Responsibility (as independend variable) and Tax Aggressiveness(as dependend variable) and Tax Incentive (as moderating vatriable). Tocontrol the effect of CSR to tax aggresiveness,primarily as a result of the use of moderating variable,this study used variable controls :Leverage, Size, Return on Assets (ROA), Capital Intensity and Inventory Intensity. The dependent variable in this study is tax aggressiveness. It was measured by usingproxy :effective tax rate(ETR).CSR has been carried out by using Corporate Social Responsibility Index (CSRI).Data analysis technique has been done by using Moderated Regression Analysis (MRA). The data was processed using SPSS 22. The result shows that CSR has negative influence to tax agressiveness. The higherthelevelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness.Tax incentives is proven and capable to strenghthen the relations between CSR and Tax Aggressivenes. CSR stimultantly tested with the control variables showed similar result that it has negative influence the higherthe levelof CSR disclosure of acorporation, thelower isthelevelof tax aggressiveness. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Efective Tax Rate

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8

Apriyanti, Hani Werdi, and Muhamad Arifin. "Tax aggressiveness determinants." Journal of Islamic Accounting and Finance Research 3, no. 1 (April 30, 2021): 27–52. http://dx.doi.org/10.21580/jiafr.2021.3.1.7412.

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Purpose - This study aims to examine the effect of capital intensity, inventory intensity, corporate social responsibility and good corporate governance on tax aggressiveness. Good corporate governance variables used in this study were proxied with independent commissioners and audit commitments.Method - This research focused on manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. 177 samples were collected using a purposive sampling technique from 59 companies over an observation period of 3 consecutive years. The samples were then analyzed using a multiple linear regression.Result - The results of this study show that capital intensity has a positive and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness, corporate social responsibility has no positive and significant effect on tax aggressiveness, Independent commissioner has a positive and significant effect on tax aggressiveness, and audit committee has a negative but significant effect on tax aggressiveness.Implication - The results show that the company with high capital intensity tends to be more aggressive on tax. Therefore, the tax authorities must be aware to companies with these characteristics.Originality - The addition of corporate social responsibility and good corporate governance as independent variables are thought to be related to the company’s tax aggressiveness.

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9

Hamrin, Tina. "Dance as Aggressiveness." Scripta Instituti Donneriani Aboensis 16 (January 1, 1996): 175–92. http://dx.doi.org/10.30674/scripta.67228.

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The woman who founded Tenho-kötai-jingii-kyö, Kitamura Sayo (1900-1967), publicly announced in July 1945 that the world was coming to an end and that she had been chosen by the absolute deity Tensho Kotai Jingu to be the savior of the world. People began to gather to her banner, a religious organization was formed, and legal incorporation of the group as a religious juridical person took place in January 1947. Teaching that regret, desire, hatred, love and other emotional antipathies were the cause of all misfortune, the founder urged people to free themselves of such restraints by praying earnestly until they attained a state in which the self was completely forgotten. Since the members of the group perform a ritual dance and fall into an ecstatic condition at the group meetings, the movement is called the Dancing Religion.

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10

DeWine, Sue, Anne Maydan Nicotera, and Doug Parry. "Argumentativeness and Aggressiveness." Management Communication Quarterly 4, no. 3 (February 1991): 386–411. http://dx.doi.org/10.1177/0893318991004003008.

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11

Vaaland, Grete Sørensen, Thormod Idsoe, and Erling Roland. "Aggressiveness and Disobedience." Scandinavian Journal of Educational Research 55, no. 1 (February 2011): 1–22. http://dx.doi.org/10.1080/00313831.2011.539850.

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12

Bhatara, Vinod S., and Jose Carrera. "MEDICATIONS FOR AGGRESSIVENESS." Journal of the American Academy of Child & Adolescent Psychiatry 33, no. 2 (February 1994): 282–83. http://dx.doi.org/10.1097/00004583-199402000-00022.

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13

Mueller, Ulrich. "Aggressiveness and dominance." Behavioral and Brain Sciences 21, no. 3 (June 1998): 381–82. http://dx.doi.org/10.1017/s0140525x98451227.

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Aggressiveness is a vital component of dominating behavior. We must distinguish adaptive from nonadaptive aggression and must control for skills, intelligence, appropriate context variables, and – most important – whether the aggression displayed was actually suitable for improving a subject's social status. If we do, we may find a consistent positive correlation between adaptive aggressiveness and testosterone.

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14

Margalit, Baruch A., and Paul A. Mauger. "Aggressiveness and Assertiveness." Journal of Cross-Cultural Psychology 16, no. 4 (December 1985): 497–511. http://dx.doi.org/10.1177/0022002185016004006.

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15

Vachev, A. N., V. K. Koryttsev, V. Yu Shcherbatenko, and S. V. Skupchenko. "Peritonitis aggressiveness assessment." Khirurgiya. Zhurnal im. N.I. Pirogova, no. 11 (2018): 31. http://dx.doi.org/10.17116/hirurgia201811131.

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16

ROSENBERG, NORMAN M., JOHN R. WILLIAMS, MARTIN HERMAN, and JEFF E. SCHUNK. "Aggressiveness of care." Pediatric Emergency Care 15, no. 3 (June 1999): 235–38. http://dx.doi.org/10.1097/00006565-199906000-00018.

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17

Džever, Sanja, Sonja Vučenović, and Miloš Lončar. "Aggressiveness of telemarketing." Marketing 53, no. 2 (2022): 107–14. http://dx.doi.org/10.5937/mkng2202107d.

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During the past two decades the use of the telephone had been dramatically increased, while its possession and using are presented as almost as an imperative at the moment. Business entities are guided by the stated fact when creating communication strategies, so it is mostly treated as an inevitable instrument of direct marketing communication with the target audience. Therefore, the subject of the paper is direct marketing communication, with special reference to telemarketing. Although it has a wide range of strengths and advantages, a common objection to telemarketing is an overly aggressive approach which can decrease the level of customer satisfaction. Since the costumers are the center of marketing efforts, an aim of the research paper was to identify their attitudes about marketing campaigns via phone call and text message. The empirical research was conducted on the territory of the Republic of Serbia on a sample of 100 respondents. The analysis had been performed using Pearson's correlation test, after which the hypothesis H0 - "Interactive communication via telephone is perceived by consumers as aggressive" was confirmed. The results of the research indicated that consumer interest will decrease proportionally as the aggressiveness of direct interactive marketing grows in their consciousness.

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18

Cipăianu, George. "On Russian Aggressiveness." Transylvanian Review 32, no. 2 (September 22, 2023): 126–36. http://dx.doi.org/10.33993/tr.2023.2.08.

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19

Dwi Handayani, Yenny, and Ewing Yuvisa Ibrani. "Reciprocal: Financial Reporting Aggressiveness - Tax Reporting Aggressiveness and Corporate Governance." Management Science Research Journal 2, no. 1 (January 31, 2023): 1–12. http://dx.doi.org/10.56548/msr.v2i1.40.

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The research aims to explore the effect of financial reporting aggressiveness, tax reporting aggressiveness and corporate governance (CG). One manager is required to optimize the amount of profit earned from shareholders, one of which is by choosing various accounting policies that aim to produce financial reports with high profits. Tax planning activities by selecting accounting policies have a minimal impact on taxable income (taxable profit), as well as earnings management activities aimed at maximizing net income (accounting profit), both of which are reflected in the income statement. CG implementation is very important for a company, besides being able to reduce conflicts of interest between principals and agents, CG is an obligation that must be carried out by companies, so that the company's credibility in the public eye can be increased. Corporate governance can also limit the space for management to take aggressive tax actions and aggressive financial reporting. This study uses a quantitative method and the data used is secondary data with a sample of manufacturing companies listed on the IDX for the 2018-2020 period which was sourced on the official website of the Indonesia Stock Exchange. The results showed that the aggressiveness of financial reporting has a positive effect on the aggressiveness of tax reporting. Tax reporting aggressiveness has a positive effect on financial reporting aggressiveness, CG has no effect on financial reporting aggressiveness. CG Has no effect on the aggressiveness of tax reporting

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20

Bakker, Theo C. M. "Aggressiveness in Sticklebacks (Gasterosteus Aculeatus L.): a Behaviour-Genetic Study." Behaviour 98, no. 1-4 (1986): 1–144. http://dx.doi.org/10.1163/156853986x00937.

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AbstractThis behaviour-genetic study concentrates on intra-specific aggressiveness in the three-spined stickleback (Gasterosteus aculeatus L., forma leiura). Aggressiveness was studied under standardized conditions in five different test situations, referred to as juvenile aggressiveness, female aggressiveness, territorial aggressiveness, courtship aggressiveness, or dominance ability. The aim of the study is two-fold: 1. To assess the extent to which variation of aggressiveness in each of the different test situations is attributable to genetic causes. 2. To assess the extent to which variation in these various manifestations of aggressiveness is influenced by common genetic factors. The paper starts with an analysis of the variation of aggressiveness in the base population, composed of individually isolated progeny of wild-caught parents (chapter 2). In each of the different test situations aggressiveness is highly variable across individuals. Repeated measurements with the same individuals as well as similarity of the levels of aggression between full sibs shows that phenotypic variation is to a considerable extent attributable to genotypic variation in each of the investigated situations. The genetic influence on variation of aggressiveness is further analysed with the aid of selection experiments (chapter 3). Bidirectional selection is exerted upon juvenile aggressiveness in juveniles of both sexes (juvenile aggression lines), upon territorial aggressiveness in males and female aggressiveness in adult females (territorial aggression lines), and lastly, upon dominance ability in males (dominance lines). Besides these six selection lines an unselected control line was maintained. Selection is highly successful in downward direction in each of the different contexts. However, enhancement of the level of aggression is less successful in most lines, with the exception of female aggressiveness. Possible causes for these asymmetries of responses are discussed in detail. It is argued that the lack of response in males to selection for territorial aggressiveness and dominance ability in upward directions is probably due to an upper selection limit for territorial aggressiveness and dominance ability, that is already present in the base population. The combined two-way responses yield heritability-estimates of at least 0.30 for aggressiveness in the different test situations. In the single selection lines the realized heritabilities range from 0 to at least 0.60. Across individuals of the base population the levels of aggression in the different test situations are correlated with each other to various degrees. In females there is a distinctly positive phenotypic correlation between juvenile and female aggressiveness, but in males correlations between juvenile, territorial and courtship aggressiveness are weaker. Dominance ability is uncorrelated with aggressiveness in the other test situations. Since fish of the various selection lines are not only scored for their aggressiveness in the particular situation in which they are selected, but also for their aggressiveness in the other test situations, these phenotypic correlations can be translated into genetic correlations (chapter 4). The genetic correlations between the levels of aggression in the different test situations are comparable to the corresponding phenotypic correlations. The genetic basis of juvenile aggressiveness is most likely identical for both juvenile males and juvenile females. In adult females variation of aggressiveness remains most likely governed by the same genetic factors. The genetic factors that contribute to variation of territorial aggressiveness are only partly identical to those that contribute to variation of juvenile aggressiveness. Changes of courtship aggressiveness parallel those of territorial aggressiveness in the various selection lines, suggesting that common genetic influences underlie variation in both manifestations of intra-specific aggressiveness in reproductive males. Lastly, variation of dominance ability is probably governed by genetic factors different from those governing variation of juvenile or territorial aggressiveness. Indirect determination of the level of androgens in reproductive males of the various selection lines, by means of kidney-size measurements, reveals that selection for territorial aggressiveness most likely acts on the level of androgens. In view of changes accompanying selection for juvenile aggressiveness (viz. a difference between high and low line fish in age at sexual maturity, in age at onset of juvenile aggression, and in incidence of ripeness) selection for juvenile aggressiveness likely acts on the level of gonadotropic hormones. Finally, selection for dominance ability acts on factors (probably androgen-independent) that influence the brightness of colouration. Throughout this paper the influence of a number of variables on aggressiveness in the various test situations, such as age, degree of ripeness, location of the nest, age of sexual maturity, experience, length, isolation and responsiveness, are analysed. Furthermore, attention is paid to threatening displays, to a peculiar behaviour called snapping at air-bubbles, to aggressiveness of juveniles in groups of fixed size, and to measures of aggressiveness other than the criterion applied during selection in a particular situation. Finally, the literature is reviewed with respect to selection studies on aggressiveness and to selective forces acting on aggressiveness in the three-spined stickleback.

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21

Barbero, Jose Luis, Jose Antonio Martínez, and Ana Maria Moreno. "Should Declining Firms Be Aggressive During the Retrenchment Process?" Journal of Management 46, no. 5 (November 15, 2018): 694–725. http://dx.doi.org/10.1177/0149206318811563.

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In this study, we test the effects of retrenchment aggressiveness on turnaround performance. Using the downward-spiral, threat–rigidity, and survivor syndrome perspectives, we hypothesize the direct effects of the two dimensions of aggressiveness—time aggressiveness and volume aggressiveness—on turnaround performance. We also examine the moderation effect of time aggressiveness on the relationship between volume aggressiveness and turnaround performance. We use data on a sample of declining firms collected from the Compustat North America database and use a matched-pair sample of 494 surviving and nonsurviving firms between the years 1990 and 2010. Our results show that time aggressiveness has a positive effect on turnaround performance, whereas volume aggressiveness has a negative effect. We also find that time aggressiveness positively moderates the negative relationship between volume aggressiveness and turnaround performance. We contribute to the scant but critical literature indicating the importance of time in a turnaround setting and to the long-held discussion of retrenchment as a cause of turnaround or a consequence of decline.

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22

Hendrilestari, Vincy Herdalaksmi, Agoestina Mappadang, Jamaludin Iskak, and Jusuf Luther Mappadang. "Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak." Jurnal Inovasi Pendidikan Ekonomi (JIPE) 13, no. 2 (December 15, 2023): 182. http://dx.doi.org/10.24036/011248470.

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This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax aggressiveness. This study belongs to quantitative research using moderated regression analysis (MRA) using SPSS version 26, this approach uses annual reports of companies listed on the Indonesia Stock Exchange from 2017-2021 with 60 objections. Provisions obtained from the data analysis and discussion that has been carried out, it can be concluded that the CSR variable has a significant negative effect on tax aggressiveness, the capital intensity variable has a significant negative effect on tax aggressiveness, the profitability variable weakens the relationship of CSR to tax aggressiveness, and profit variability weakens the relationship between capital intensity and tax aggressiveness.

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23

Cahyadi, Hadi, Catherine Surya, Henryanto Wijaya, and Susanto Salim. "Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak." STATERA: Jurnal Akuntansi dan Keuangan 2, no. 1 (April 29, 2020): 9–16. http://dx.doi.org/10.33510/statera.2020.2.1.9-16.

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In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

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Putri, Helen Tiara, and Andrian Noviardy. "Determinants Of Tax Aggressivity In Manufacturing Companies In The Consumption Goods Industry Sector Registered On The Idx." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (January 31, 2024): 9–19. http://dx.doi.org/10.30741/assets.v8i1.1119.

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Tax aggressiveness is an act of tax avoidance carried out by companies by carrying out tax planning (tax plaining) by exploiting loopholes in the law with the aim of reducing company profits so that tax savings can be implemented but carried out both legally and illegally, tax aggressiveness can be measured using the Effective Tax scale Rate (ETR) is the most commonly used in some literature. The range of ETR values that can identify tax aggressiveness or not. This research aims to determine the relationship between capital intensity, liquidity, profitability, leverage and company size on tax aggressiveness. The population in this study was manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sample selection method in this research was determined using a purposive sampling method which aims to obtain samples that comply with the specified criteria . The research results show that capital intensity has no effect on tax aggressiveness; the liquidity variable has no effect on tax aggressiveness; the profitability variable has a significant negative effect on tax aggressiveness; the leverage variable has no effect on tax aggressiveness; and the company size variable has no effect on tax aggressiveness.

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25

Sugandi, Rezza Regia, and Ida Farida Adi Prawira. "Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20)." Organum: Jurnal Saintifik Manajemen dan Akuntansi 2, no. 1 (June 30, 2019): 12–24. http://dx.doi.org/10.35138/organum.v2i1.55.

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This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.

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26

Gunawan, Tassha Billy, and Agoestina Mappadang. "effect of capital intensity, leverage, liquidity, moderated by company size on tax agressiveness (Empirical study on energy companies listed on the Indonesia Stock Exchange for the 2018-2022 period)." Journal of Multidisciplinary Academic Business Studies 1, no. 3 (April 29, 2024): 395–411. http://dx.doi.org/10.35912/jomabs.v1i3.2117.

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Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables on tax aggressiveness. Method: This study used Energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chosen. The data analysis in this study used panel data regression with views. Results: Capital intensity has a negative effect on tax aggressiveness; leverage and liquidity have no effect on tax aggressiveness; company size can moderate the effect of capital intensity on tax aggressiveness, but company size cannot moderate the effect of leverage and liquidity on tax aggressiveness.

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de Oliveira Aguiar, Israel Lucas, Felipe Ramos Ferreira, Silvania Neris Nossa, and Edvan Soares de Oliveira. "Tunneling and Tax Aggressiveness." Management and Business Research Quarterly 15 (October 2020): 54–65. http://dx.doi.org/10.32038/mbrq.2020.15.05.

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In Brazil, there are no mechanisms to identify cases where controlling shareholders might be using tax aggressiveness as a strategy to expropriate value from minority shareholders, the practice known as tunneling. This deserves attention because investors should be able to understand when tax aggressiveness is not designed to generate the purported value. Hence, this study analyzes the relation between tax aggressiveness and tunneling in companies listed on the Brazilian securities exchange (B3), in the period from 2010 to 2017. The data were obtained from the Economática® database and were submitted to analysis by ordinary least squares in two stages. The results show that tax aggressiveness, measured by the differential effective tax rate (DETR), is statistically significant to explain tunneling since the coefficient of aggressiveness is significant and positive at 5%. Therefore, on average firms in the sample considered to be more aggressive (based on DETR) presented greater tunneling. The coefficient of the variable DETR allowed inferring that a 1% increase in tax aggressiveness is associated with an increase of 0.46% in the proportion of accounts receivable from related parties concerning assets. Thus, tax aggressiveness can reduce the probability of generating value for minority shareholders. This result agrees with the finding of Chan, Mo and Tang (2016), who identified direct evidence of the existence of tax aggressiveness related to tunneling.

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Wulandari, Bella Refiana, Maria Goreti Kentris Indarti, and Jacobus Widiatmoko. "Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (February 22, 2024): 4607–13. http://dx.doi.org/10.31539/costing.v7i3.9120.

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The main objective of this research is to analyze the impact of business responsibility and audit quality on tax aggressiveness. This research also investigates the role of audit quality as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This research uses information from manufacturing industries listed on the IDX for the 2020-2022 period. Based on purposive sampling procedures, information was obtained on 153 companies. Hypothesis testing was analyzed using moderated regression analysis (MRA). The analysis obtained shows that corporate social responsibility has a negative influence on tax aggressiveness. However, audit quality does not affect tax aggressiveness and the audit quality variable cannot moderate the negative relationship of business responsibility to tax aggressiveness. Roa and size as control variables also do not affect tax aggressiveness. Keywords: Tax Aggressiveness, Corporate Social Responsibility, Audit Quality, Profitability, Company Size

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Jamaluddin, Nuzliah, and Juli Andriyani. "Parent Parenting with Aggressiveness." Jurnal Counseling Care 3, no. 1 (November 18, 2019): 1–8. http://dx.doi.org/10.22202/jcc.2019.v3i1.3712.

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The background of the research is the use of parenting that is wrong from parents to children. The purpose of this research is to look at the relationship between parenting parents and the aggressiveness of students. This type of research is quantitative with a correlation approach. The sample in this study was 32 students and data collection techniques using a questionnaire and data analysis techniques using correlation analysis. Based on the analysis of the data it was revealed that 1) the aggressiveness of students in SMA Negeri 2 Indra Jaya was in the high group with a percentage of 43.7%, while the level of parenting (authoritarian) with a percentage of 40%, there was a significant relationship between parenting parents with aggressiveness students namely 0.608 with a strong correlation r value

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30

Bachs i Comas, Jordi. "Projective Psychology and aggressiveness." Quaderns de Psicologia, no. 14 (October 16, 2009): 71. http://dx.doi.org/10.5565/rev/qpsicologia.517.

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31

Bradley, Conor A. "Novel nucleoporin drives aggressiveness." Nature Reviews Urology 15, no. 11 (August 28, 2018): 658. http://dx.doi.org/10.1038/s41585-018-0082-1.

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Mrevlje, Gorazd V. "From aggressiveness to creativity." Journal of Analytical Psychology 49, no. 1 (February 2004): 103–12. http://dx.doi.org/10.1111/j.0021-8774.2004.0443.x.

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Krupinsky, J. M. "Variability inSeptoria musivain Aggressiveness." Phytopathology 79, no. 4 (1989): 413. http://dx.doi.org/10.1094/phyto-79-413.

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Carissimi, A., C. Caruccio Montanari, L. Jihe Kim, E. Martins, A. Amestoy De Oliveira, and D. Martinez. "Sleep apnea and aggressiveness." Sleep Medicine 14 (December 2013): e199. http://dx.doi.org/10.1016/j.sleep.2013.11.473.

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Dewi, Sofia Prima, and Cynthia Cynthia. "Aggressiveness tax in indonesia." Jurnal Akuntansi 22, no. 2 (August 29, 2018): 239. http://dx.doi.org/10.24912/ja.v22i2.350.

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The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.

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36

Kirov, Kiril. "Aggressiveness, Anxiety and Drugs." British Journal of Psychiatry 155, no. 6 (December 1989): 846. http://dx.doi.org/10.1192/bjp.155.6.846.

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Aggression and anxiety are among the most common phenomena needing medical control, especially in acute mental disorders. Today we can choose from a confusingly large array of drugs which can quickly control these two kinds of emotional and behavioural disorders. Everyday practice shows that these two groups of symptoms, seemingly so different from one another, can be treated with the same drugs. If we probe more deeply into the matter, we find that the similarities in these effects include not only inhibition of aggressiveness and anxiety but also their enhancement, activation, and provocation. These effects seem to form a regular pattern: those that increase aggressiveness (sympathicomimetics, catecholamines, ‘activating’ antidepressants, psychostimulants, and anti-Parkinsonics (cholinolytics)) also tend to increase anxiety, while those that decrease aggressiveness (beta-blockers, neuroleptics (major tranquillisers), ‘sedative’ antidepressants, minor tranquilisers, hypnotics, analgesics, and anticonvulsants) also tend to decrease anxiety.

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Conacher, G. N. "Aggressiveness, anxiety and drugs." British Journal of Psychiatry 156, no. 5 (May 1990): 746. http://dx.doi.org/10.1192/bjp.156.5.746a.

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Oliver, Jack E. "Aggressiveness, anxiety and drugs." British Journal of Psychiatry 157, no. 2 (August 1990): 300. http://dx.doi.org/10.1192/bjp.157.2.300a.

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Razzak, Mina. "Aggressiveness—MRI can tell." Nature Reviews Urology 10, no. 8 (June 18, 2013): 433. http://dx.doi.org/10.1038/nrurol.2013.140.

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Ren, Chaoran. "Strategic Aggressiveness and Innovation." Frontiers in Business, Economics and Management 6, no. 1 (November 7, 2022): 45–46. http://dx.doi.org/10.54097/fbem.v6i1.2260.

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Innovation-driven development is currently an important tool for countries to build new engines of economic growth and participate in international competition, while companies are the main innovation agents in market activities, and strategically aggressive companies rely more on enhancing company value through innovation, therefore, how to promote strategically aggressive companies to improve the efficiency of innovation and thus increase company value is a key issue in the implementation of innovation-driven development strategies. By analyzing the impact of strategic aggressiveness on firm innovation, this paper provides a reference for how firm management can develop strategic plans to improve innovation, and also how firm governance can improve firm innovation through management incentives and improved failure-bearing capacity.

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Harefa, Meilinda Stefani, and Vebry M. Lumban Gaol. "Determinants Of Tax Aggressiveness." Visi Sosial Humaniora 5, no. 1 (June 20, 2024): 173–80. http://dx.doi.org/10.51622/vsh.v5i1.2355.

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This study aims to examine the factors that influence tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The variables used in this study are profitability (ROA), leverage, company size (size). The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was selected using purposive sampling, and 63 data were taken. The data was analyzed using SmartPLS. The results of this study indicate that profitability and leverage have a positive and significant effect on tax aggressiveness while company size has no effect on tax aggressiveness.

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Wahid, Rafiyudin. "Agresivitas Pelaporan Keuangan, Pertumbuhan Penjualan, Intensitas Modal, dan Agresivitas Pajak: Kepemilikan Intitusional Sebagai Variabel Moderasi." Jurnal Literasi Akuntansi 1, no. 1 (December 30, 2021): 54–65. http://dx.doi.org/10.55587/jla.v1i1.2.

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Purpose: This study aims to prove the financial reporting aggressiveness, sales growth, and capital intensity towards tax aggressiveness with institutional ownership as moderating variable.Method: The analysis method study used is multiplier inear regression, data were analyzed using Moderated regression (MRA), and data tool test using SPSS software. The population study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2016-2019. The sampling method by purposive sampling of 112 samples. The data obtained from the website of Indonesia Stock Exchange (www.idx.co.id).Finding: The results showed that the financial reporting aggressiveness had a positive effect on tax aggressiveness, sales growth had a positive effect on tax aggressiveness, capital intensity growth had a negative effect on tax aggressiveness, institutional ownership as the moderating variable weakened the influence of aggressive financial reporting on tax aggressiveness, institutional ownership as the moderating variable strengthened the influence of sales growth, and capital intensity on tax aggressiveness.Novelty: This study used is Cash Effective Tax Rate (CETR) to measure tax aggressiveness and the addition of moderating variables.

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Ulfa, Desy Maria, Mujidin Mujidin, and Ahmad Muhammad Diponegoro. "Football Fan Aggression: The Role of Democratic Parenting and Emotion Regulation." Jurnal Psikologi TALENTA 8, no. 1 (October 2, 2022): 59. http://dx.doi.org/10.26858/talenta.v8i1.36565.

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This study aims to empirically examine the relationship between democratic parenting and emotion regulation with the aggressiveness of soccer fans. The research subjects were students of class XI SMA Negeri 1 Sleman, totalling 71 students. The Likert model scale is the main instrument to obtain data on aggressiveness, democratic parenting, and emotion regulation. The data was then analyzed using multiple regression with the SPSS V26 program. The analysis results show that simultaneously there is a very significant relationship between democratic parenting and emotion regulation with aggressiveness (R = 0.604 with a sig. 0.000). While partially, democratic parenting with aggressiveness and emotion regulation with aggressiveness proved to have a very significant negative relationship (partial = -0.460 with sig. 0.000 level and partial = -0.315 with sig. 0.008). The contribution of democratic parenting to aggressiveness is more dominant (24%) than the contribution of emotion regulation to aggressiveness (12.4%). In conclusion, democratic parenting as an external factor from the family environment plays a vital role in controlling children's behaviour in adolescence (aggressiveness) than factors originating from within the child (emotion regulation).

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Damayanti, Theresia Woro. "THE EFFECT OF IFRS ADOPTION AND LAW ENFORCEMENT ON BOOK TAX AGGRESSIVENESS: EVIDENCE FROM ASEAN COUNTRIES." Business: Theory and Practice 20 (July 11, 2019): 284–92. http://dx.doi.org/10.3846/btp.2019.27.

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Firms are arguably motivated to exhibit tax aggressiveness because tax constitutes a significant portion of firms’ total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six developing ASEAN countries. Our sample is 29,504 firm-year observations generated from Thomson Reuters Eikon for the years 2000–2017. The results show that IFRS adoption has a positive effect on book-tax aggressiveness, indicating that firms tend to prioritize book-tax aggressiveness over book-tax conformity. Further, law enforcement negatively affects book-tax aggressiveness. All in all, our findings imply that law enforcement is very crucial for ASEAN countries to enhance managers’ awareness of not engaging the book-tax aggressiveness practice.

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Poerwati, Rr Tjahjaning, Ida Nurhayati, Achmad Badjuri, and Sri Sudarsi. "RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI)." Dinamika Akuntansi Keuangan dan Perbankan 10, no. 2 (November 16, 2021): 185–95. http://dx.doi.org/10.35315/dakp.v10i2.8902.

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This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords: Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir

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Syaputra, Rio, and Yurniwati Yurniwati. "The Analysis of the Effect of Leverage, Profitability and Executive Character on Tax Aggressiveness." E-Jurnal Akuntansi 32, no. 10 (October 9, 2022): 3034. http://dx.doi.org/10.24843/eja.2022.v32.i10.p10.

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This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive character has a positive and significant effect on tax aggressiveness. Leverage, Profitability and Executive Character together have a positive and significant effect on tax aggressiveness. Keywords: Tax Aggressiveness; Leverage; Profitability; Executive Character

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Alisya Athalia and Nera Marinda Machdar. "Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi." Manajemen Kreatif Jurnal 2, no. 1 (December 16, 2023): 19–31. http://dx.doi.org/10.55606/makreju.v2i1.2452.

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Tax aggressiveness is an effort to reduce the tax burden, either by means that comply with the law or that violate the law. This research investigates the relationship between Advertising Expenses, Transfer Prices, Stock Price Volatility on Tax Aggressiveness and Company Size as a Moderating Variable. This research applies descriptive statistical analysis with a quantitative-based approach. The research results show that advertising expenses have a negative influence on tax aggressiveness, while transfer prices and share price volatility have a positive influence on tax aggressiveness. And company size strengthens the influence of transfer prices on tax aggressiveness. Company size weakens the influence of advertising expenses and share price volatility on tax aggressiveness.

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Endaryati, Eni, and Vivi Kumalasari Subroto. "Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 14, no. 2 (November 5, 2021): 283–96. http://dx.doi.org/10.51903/kompak.v14i2.529.

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Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness. Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

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Maulida, Feriyana, Nuramalia Hasanah, and Tuty Sariwulan. "The Effect of Liquidity and Financial Distress on Tax Aggressiveness With Firm Size As The Moderating Variable in State Owned Enterprises (BUMN) Companies Listed on The Indonesian Stock Exchange (IDX) in 2018-2020." ITQAN: Journal of Islamic Economics, Management, and Finance 2, no. 2 (July 22, 2023): 68–85. http://dx.doi.org/10.57053/itqan.v2i2.20.

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Tax aggressiveness is an act of tax planning to minimize the tax expense both legally (tax avoidance) and illegal (tax evasion). This study aims to analyze the effect of liquidity and financial distress on tax aggressiveness with firm size as the moderating variable. The analysis was performed with a Multiple Linear Regression (MLR) and Moderated Regression Analysis (MRA). The population in this study are State Owned Enterprises (BUMN) Companies Listed on The Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique of this study was using purposive sampling technique. The results show that liquidity had a negative and significant effect on tax aggressiveness. Financial distress had a positive and significant effect on tax aggressiveness. Firm size had no effect on tax aggressiveness. Firm size is able to moderate effect liquidity on tax aggressiveness and firm size is unable to moderate effect financial distress on tax aggressiveness.

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Anggraini, Riski Puspita, and Heni Agustina. "PENGARUH INVENTORY INTENSITY,PROFITABILITY,LIQUIDITY DAN CAPITAL INTENSITY TERHADAP AGRESITIVITAS PAJAK." Jurnal Ilmiah Raflesia Akuntansi 8, no. 2 (October 31, 2022): 12–23. http://dx.doi.org/10.53494/jira.v8i2.147.

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The act of tax aggressiveness is one that can worsen the company's image. This is because the company's profits increase and the taxes paid are high, so the company carries out tax aggressiveness so that the profits obtained are maximized. Inventory intensity, profitability, liquidity, and capital intensity can be used to minimize corporate tax aggressiveness. This objective was conducted to determine the effect of inventory intensity, profitability, liquidity, and capital intensity on tax aggressiveness. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange for the period 2013-2020. The sampling method used was purposive sampling. The data analysis used is multiple linear analysis. The results of the study show that there is no effect between inventory intensity and tax aggressiveness. Profitability and liquidity have a negative and significant effect on tax aggressiveness, while capital intensity has a positive and significant effect on tax aggressiveness.

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