This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the Indonesia and Malaysian Stock Exchanges. By...

Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates. Although the BEPS Action Plan provides governments with guidelines to curb interest deductions...

This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the Indonesia and Malaysian Stock Exchanges. By...

Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates. Although the BEPS Action Plan provides governments with guidelines to curb interest deductions...