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    • Corporate Social Responsibility and Tax Avoidance: Evidence from Indonesia 

      WINARNO, Wahyu Agus; KUSTONO, Alwan Sri; EFFENDI, Rochman; MAS'UD, Imam; WARDHANINGRUM, Oktaviani Ari (AKRUAL: Jurnal Akuntansi, 2021-10-01)
      This study examines the effects of state equity ownership on the relationship between corporate social responsibility investment and tax avoidance. Using a 474 firm-year observation sample of Indonesian companies from ...
    • Transparency Regarding the Tax Avoidance in Indonesia: A Philosophical Review 

      WIJAYA, Yudi Yasmin; EFENDI, Aan; TANUWIJAYA, Fanny; HAMIDA, Nilna Aliyan (Lentera Hukum, Volume 7 Issue 1 (2020), pp. 85-98, 2020-04-06)
      Tax avoidance has become a significant problem that adversely impacts the state's financial system, and its impact can obstruct the state, resulting in distrust of the government. The distrust towards the government, ...