This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure are measured using GRI Standards index Effective Tax Rate (ETR), respectively. Meanwhile, GCG is based 15 indices (ICGI) developed Tanjung (2020). An analytical...

The Bakker Assertiveness-Aggressiveness Inventory is a 36-item self-report inventory designed to measure two separate aspects of what has previously been subsumed under the rubric "assertiveness", namely, (a) defensive, responsive behaviors which protect territory and privileges, and (b) initiating behaviors which augment the person's territory or status. Assertiveness scores increases signific...

Foucault [Journal of Financial Markets, 2, 99–134, 1999] provides a theoretical basis for how stock price volatility influences the aggressiveness of limit order traders. I investigate volatility discovery across stock limit order book and options markets using a broad panel of NYSE‐listed stocks from November 2007 to January 2008 and find strong evidence that, as predicted, the aggressiveness ...

Abstract: Purpose: This study aims to determine whether there is a effect of maqashid sharia performance and islamic social reporting on tax aggressiveness with company size as moderating variabel. Research Methodology: research quantitative using secondary data in the form annual report banking Indonesia period 2016 2020 registed OJK. The technique samples were conducted purposive sampling obt...

Tujuan penelitian ini untuk mengetahui pengaruh leverage, likuiditas, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak yang diproksikan dengan Effective Tax Rate (ETR). Pemilihan sampel dalam dilakukan purposive sampling. Berdasarkan kriteria didapatkan 201 amatan. Teknik analisis data digunakan yaitu statistik deskriptif, uji asumsi klasik, regresi berganda. Hasil menunjukan...

Tax aggressiveness is the company's effort to reduce tax burden. The decrease in due differences opinion between company and government. Corporate can be caused by leverage, capital intensity, corporate social responsibility. This study aims determine effect of responsibility on aggressiveness. research was conducted mining companies listed Indonesia Stock Exchange (IDX). There are 19 as sample...

Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed Indonesian Sharia Stock Index for period 2014-2019.Method population this study was 35 2014-2019. sample selection used purposive sampling method 6 were selected. data analysis multiple linear regression anal...

A Hepatocellular (HCC) Aggressiveness Index was recently constructed, consisting of the sum of the scores for the 4 clinical parameters of maximum tumor size, multifocality, presence of portal vein thrombus and blood alphafetoprotein levels. It was observed that there was an association with several liver function tests. We have now formed a Liver Index from the 4 liver parameters with the high...

BACKGROUND Most laboratory research on aggressive behavior has focused on intraspecific intermale aggression tests. The intraspecific confrontation is not available for the evaluation of female aggressiveness, since androgens are critical for maintenance of this behavior, whereas aggressive biting behavior toward inanimate objects (ABI) occurs in both males and females. NEW METHOD We propose ...

Our previous work suggested that there was no significant association between plasma steroid hormone levels and prostate cancer tumor grade at diagnosis. In this study, we systematically tested the hypothesis that inherited variations in the androgen and estrogen metabolic pathways may be associated with plasma levels of steroid hormones, or prostate cancer aggressiveness at diagnosis. Plasma h...