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Political connection as a double-edged sword: the case of tax aggressiveness practice during the COVID-19 pandemic

Purpose – This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness. Design/methodology/approach – This study employs a multiple...

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Principais autores: Astrid Rudyanto, Julisar Julisar, Debora Debora
Format: Artigo
Sprog:Inglês
Udgivet: Emerald Publishing 2023-11-01
Serier:AJAR (Asian Journal of Accounting Research)
Fag:
Political connection
Tax aggressiveness
CSR activities
COVID-19
Online adgang:https://www.emerald.com/insight/content/doi/10.1108/AJAR-04-2023-0113/full/pdf
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