ارائه و اعتبارسنجی مدل مفهومی رفتار اجتناب مالیاتی بر اساس نظریه‌های اقتصاد رفتاری: یک مطالعه تجربی در ایران

Beigi Siassal, M., Aminpanah, C., & Khatiri, M. (2024, June 10, 2024). Analyzing the Impact of Intellectual Capital on Financial Flexibility with Emphasis on the Moderating Role of Tax Avoidance and Financial Leverage of Companies. First National Conference on Modern Applied Research in Business and Industrial Development, https://civilica.com/doc/2037857

Chatjuthamard, P. (2024). Estimating the Effect of Corporate Integrity Culture on Tax Avoidance Using a Text-Based Approach: A Research Note. PLoS One, 19(5), e0298528. https://doi.org/10.1371/journal.pone.0298528

Cui, Z. (2024). Heterogeneous Institutional Investor Attention and Corporate Tax Avoidance Behavior. Frontiers in Management Science, 3(2), 77-91. https://doi.org/10.56397/fms.2024.04.09

Fadhillah, R. A. (2024). The Influence of Tax Planning, Tax Avoidance, and Deferred Tax Assets on the Value of Financial Sector Companies. International Journal Papier Public Review, 5(1), 30-38. https://doi.org/10.47667/ijppr.v5i1.295

Hossain, M. S. (2024). Tax Avoidance and Tax Evasion: Current Insights and Future Research Directions From an Emerging Economy. Asian Journal of Accounting Research, 9(3), 275-292. https://doi.org/10.1108/ajar-09-2023-0305

Indrati, M. (2024). Analysis of Factors That Influence Tax Avoidance in the Food and Beverage Industry. Jurnal Ilmiah Global Education, 5(1), 558-571. https://doi.org/10.55681/jige.v5i1.2392

Malik, M. S., & Munir, S. (2024). The nexus of corporate tax avoidance and firm performance with moderating effect of ownership concentration and board independence: Evidence from developing economies. Journal of Excellence in Management Sciences, 3(1), 26-44.

Maqsood, N., Shahid, T. A., & Rehman, A. U. (2024). The Impact of Dividend and Tax Avoidance on Earning Management of Companies. Bulletin of Business and Economics (BBE), 13(1). https://doi.org/10.61506/01.00201

Marfiana, A. (2024). Moderation of Religiosity on the Determinants of Individual Non-Employee Taxpayers' Perceptions of Tax Avoidance Ethics. Educoretax, 4(5), 646-668. https://doi.org/10.54957/educoretax.v4i5.834

Ni Luh Putu Agustin Nirmala, S. (2024). Does Good Corporate Governance and Political Connection Have an Influence a Tax Avoidance? Formosa Journal of Multidisciplinary Research, 3(3), 253-262. https://doi.org/10.55927/fjmr.v3i3.8584

Putri, B. M. (2024). The Effect of Transfer Pricing, Tunneling Incentive, Thin Capitalization, and Capital Intensity Against Tax Avoidance. Journal La Sociale, 5(3), 550-563. https://doi.org/10.37899/journal-la-sociale.v5i3.1164

Solikhah, B., Chen, C. L., Weng, P. U., & Al-Faryan, M. A. S. (2024). Related party transactions and tax avoidance: does government ownership play a role? Corporate Governance: The International Journal of Business in Society, 3(2), 1-23ER -.

Sulaeman, A. (2024). The Influence of Capital Intensity, Leverage, Profitability, and Corporate Social Responsibility on Tax Avoidance With Firm Size as a Moderating Variable. Asian Journal of Economics Business and Accounting, 24(5), 433-442. https://doi.org/10.9734/ajeba/2024/v24i51320

Susilo, J., & Adli, A. (2023). Tax Avoidance of Coal Mining Companies in Indonesia. Journal Research of Social Science Economics and Management, 2(9). https://doi.org/10.59141/jrssem.v2i09.445

Tarigan, L. Y. P. (2023). The Influence of Liquidity, Profitability and Capital Intensity Toward Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange. Asian Journal of Applied Business and Management, 2(4), 597-616. https://doi.org/10.55927/ajabm.v2i4.6931

Tuljannah, A. (2023). Tax Avoidance: The Role of Managerial Ability and CEO Overconfidence. Wahana Riset Akuntansi, 11(2), 141. https://doi.org/10.24036/wra.v11i2.124639

Utami, A. R. (2023). Influence of Company Size, Leverage, Sales Growth, and Financial Distress on Tax Avoidance Moderated by Independent Commissioners in Property and Real Estate Sector Companies Listed on IDX in 2019-2022. Eduvest - Journal of Universal Studies, 3(12), 2148-2166. https://doi.org/10.59188/eduvest.v3i12.963

Viantiaraini, A. (2024). Determination of Tax Avoidance Practices. Marginal Journal of Management Accounting General Finance and International Economic Issues, 3(2), 566-581. https://doi.org/10.55047/marginal.v3i2.1076

Wahdi, N. (2024). The Influence of Corporate Social Responsibility and Profitability on Tax Avoidance. Innovation Business Management and Accounting Journal, 3(1), 30-36. https://doi.org/10.56070/ibmaj.2024.004

Wijayanti, E. (2023). Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity. 389-397. https://doi.org/10.2991/978-2-38476-052-7_43

Winarto, W. W. A. (2023). The Role of Women Chief Executive Officers on Tax Avoidance Decisions in Islamic Stock Index. Jas (Jurnal Akuntansi Syariah), 7(2), 184-199. https://doi.org/10.46367/jas.v7i2.1365

Wulandari, P. A. (2023). Literature Review of Factors Affecting Tax Avoidance in Banking Companies Listed on the Idx. Journal of Humanities Social Sciences and Business (Jhssb), 2(2), 487-499. https://doi.org/10.55047/jhssb.v2i2.562

Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154-165. https://doi.org/10.59653/jbmed.v1i02.56

Yusuf, M. (2023). Ownership Structure of Tax Avoidance: Analysis Before and After Tax Reform Changes. https://doi.org/10.4108/eai.4-11-2022.2328935

Zhang, H. (2023). Enterprise Uncertainty Perception and Tax Avoidance. BCP Business & Management, 50, 364-380. https://doi.org/10.54691/bcpbm.v50i.5626