Does Executive Character, Independent Commissioner, and Fixed Assets Intensity Effected Tax Aggressiveness With Earnings Management as Role Moderated: Panel Data Regression Analysis

Hidayat, Imam and Ismail, Tubagus and Taqi, Muhamad and Yulianto, Agus (2023) Does Executive Character, Independent Commissioner, and Fixed Assets Intensity Effected Tax Aggressiveness With Earnings Management as Role Moderated: Panel Data Regression Analysis. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.

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Abstract

This research has been conducted by means of determining the Effect of Executive Character, Independent Commissioner, and Fixed Assets. In this case of the research, the aggressive speed of Tax Intensity and Earning Management have been taken part as variables that have moderating role in several ph

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:39
Last Modified: 17 Apr 2026 02:11
URI: http://eprints.eai.eu/id/eprint/44748

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