The Moderating Role of Investment Opportunities Between Managerial Capability and Tax Aggressiveness
Retnaningtyas Widuri,
Caroline Meviana,
Vallen Harianto
Abstract:This research was conducted with two objectives, namely to test whether managerial ability can affect corporate tax aggressiveness, and to examine the role of investment opportunities as a moderating variable on the effect of managerial ability and tax aggressiveness. The sample used includes 129 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This study used regression analysis using STATA 18. Managerial ability in this study was measured using the Data Envelopment … Show more
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