Please Just Try to Submit This Sample AbstrDETERMINANT OF TAX AGGRESSIVENESS BEFORE AND DURING COVID-19 IN INDONESIAact Muhammad Arsalan Khan, Heru Tjaraka
Universitas Airlangga
Abstract
This dissertation proposal explores the factors influencing tax aggressiveness in Indonesian corporations, both before and during the COVID-19 pandemic. The study considers firm leverage, profitability, independent commissioners, institutional ownership, and firm size as determinants of tax aggressiveness. It also examines how tax policy changes during the pandemic have affected corporate tax behavior. Using a quantitative approach and data from the year 2018 to 2021, this research aims to provide valuable insights into tax compliance and corporate tax strategies in Indonesia.
