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I. K. Sujana

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Open access Oct 2026

The Influence Of The Audit Committee, Leverage, Profitability On Tax Aggressiveness With Independent Commissioners As A Moderating Variable

Tax aggressiveness is an action taken by a company to reduce its cost in fulfilling its tax obligations. Companies that engage in tax aggressiveness to save on tax payments will generate higher profits in the future. The purpose of this research is to examine and explain the influence of the audit committee, leverage,...

Desak Nila Ulandari, Henny Triyana Hasibuan, I. K. Sujana · 0 citations

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