Studies of animal personality attempt to uncover underlying or "latent" personality traits that explain broad patterns of behaviour, often by applying latent variable statistical models (e.g., factor analysis) to multivariate data sets. Two integral, but infrequently confirmed, assumptions of latent variable models in animal personality are: i) behavioural variables are independent (i.e., uncor...

This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on avoidance with audit as moderating variabel. The research object used 65 manufacturing companies listed Indonesia Stock Exchange in 2015-2019 period, so total observation is 325 samples. results show that aggressiveness has a positive institutional negative avoidance, while heaven no av...

One of the reasons for not achieving target tax revenue in Indonesia is due to aggressiveness. The high burden that must be paid a factor driving aggressive companies towards taxes. Efforts avoid taxes are carried out various ways. However, excessive avoidance will harm state. Many factors trigger emergence So, researchers want examine further effect capital intensity, inventory company size, i...

Tax aggressiveness is one of the business’ aggressive tax practices both legally and illegally through use loopholes in regulations aimed at reducing taxable income. The purpose this research to provide empirical data about effect characteristics commissioners, ownership structure, financial difficulties on aggressiveness. population are manufacturing companies listed Indonesia Stock Exchange f...

This study aims to test and empirically prove the effect of capital intensity, inventory intensity leverage on tax aggressiveness. research was conducted at companies listed IDX in 2017- 2021. The type used is associative quantitative. population this were all mining 8 period 5 years. number samples 40 obtained through purposive sampling method. data analysis technique panel regression using Ev...

This study aims to analyze the effect of capital intensity, liquidity, and company size on tax aggressiveness.The population in this are property real estate sub-sector manufacturing companies listed Indonesia Stock Exchange 2017-2021 period. The sampling method was purposive obtained a sample 15 companies. analytical technique used research is multiple linear regression analysis. data processe...

Perceivers are both accurate and biased in their understanding of others. Past research has distinguished between three types of accuracy: generalized accuracy, a perceiver's accuracy about how a target interacts with others in general; perceiver accuracy, a perceiver's view of others corresponding with how the perceiver is treated by others in general; and dyadic accuracy, a perceiver's accura...