[1] Afida C. N. .2022 .Should CBCR Go Public? A Developing Country's Perspective of Public CBCR. Jurnal Pajak Indonesia, 6(2S) : 626-640.
[2] Aguilera-Caracuel J.,Guerrero-Villegas J. .2018 .How corporate social responsibility helps MNEs to improve their reputation. The moderating effects of geographical diversification and operating in developing regions”. Corporate Social Responsibility and Environmental Management, 25(4) : 355-372.
[3] Akhtar S.,Akhtar F.,Kose J.,Wong S.W. .2017 .Multinationals' tax evasion: a financial and governance perspective”. Journal of Corporate Finance, 11 : 35-62.
[4] Alexander A.,De Vito A.,Jacob M. .2020 .Corporate tax reforms and tax-motivated profit shifting: evidence from the EU. Accounting and Business Research, 50(4) : 309-341.
[5] Al-Rahamneh N. M.,Zobi Al,Bidin M. T. K.,Z. M. T. K. .2023 .The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation. Cogent Business & Management, 10(2) : 2220478.
[6] Ardi S.,Murwaningsari E.,Agustine Y. .2022 .The Effect of Sustainable Support Information, Business Strategy, and Ceo's Reputation on Company Reputation with Visibility as Moderated. -001112. Baltic Journal of Law & Politics, 15(2) : 1724-1778.
[7] Arimbi A. I. S.,Mayangsari S.,Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Oil S. .2022 .. Gas & Coal. Jurnal Ekonomi Trisakti, 2(2) : 1103-1114.
[8] Axjonow A.,Ernstberger J.,Pott C. .2018 .The impact of corporate social responsibility disclosure on corporate reputation: a non-professional stakeholder perspective”. Journal of Business Ethics, 151(2) : 429-450.
[9] Avi-Yonah R.S. .2006 .The three goals of taxation”. Tax Law Review, 60(1) : 1-28.
[10] Balci G.,Phan T. T. N.,Surucu-Balci E.,Iris Ç. .2024 .A roadmap to alternative fuels for decarbonising shipping: The case of green ammonia. Research in Transportation Business & Management, 53 : 101100.
[11] Baudot L.,Johnson J.A.,Roberts A.,Roberts R.W. .2019 .Is corporate tax aggressiveness a reputation threat? Corporate accountability, corporate social responsibility, and corporate tax behavior”. Journal of Business Ethics, 163(2) : 1-19.
[12] Bird R.,Davis-Nozemack K. .2018 .Tax avoidance as a sustainability problem”. Journal of Business Ethics, 151(4) : 1009-1025.
[13] Bivi R. .2022 .Is the adoption of the GRI 207 a mean to protect reputation and to avoid scandals?.. , : .
[14] Brooks C.,Godfrey C.,Hillenbrand C.,Money K. .2016 .Do investors care about corporate taxes?”. Journal of Corporate Finance, 01 : 218-248.
[15] Brown ,Jorgensen B. N.,Pope P. F. .2019 .The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union. Journal of Accounting and Public Policy, 38(2) : 106-129.
[16] Roundtable Business .2019 .-the-Purposeof- a-Corporation-with-Signatures-1. , : .
[17] Chand V.,Picariello S. .2021 .-of-public-cbcr-in-europe-muchado-about-nothing/.. Retrieved, : .
[18] Chen C.Y.,Hwang M.J. .2022 .Impact of anti-tax avoidance rules on factors influencing the choice of registry for the self-owned vessels of the shipping lines. Maritime Policy & Management, : 1-20.
[19] Chen X.,Hu N.,Wang X.,Tang X. .2014 .Tax avoidance and firm value: evidence from China”. Nankai Business Review International, 5(1) : 25-42.
[20] Choe C.,Matsushima N. .2013 .The arm's length principle and tacit collusion. International Journal of Industrial Organization, 31(1) : 119-130.
[21] Cragg W. .2002 .Business ethics and stakeholder equity”. Business Ethics Quarterly, 12(2) : 113-142.
[22] Czinkota M.,Kaufmann H. R.,Basile G. .2014 .The relationship between legitimacy, reputation, sustainability and branding for companies and their supply chains. Industrial Marketing Management, 43(1) : 91-101.
[23] Drake K.D.,Lusch S.J.,Stekelberg J. .2019 .Does tax risk affect investor valuation of tax avoidance?”. Journal of Accounting, Auditing & Finance, 34(1) : 151-176.
[24] Daromes F. E.,Jao R.,Lukman L.,Wiasal R. .2022 .An Investigation of How Firm Size Affects Firm Value through Corporate Reputation. AKRUAL: Jurnal Akuntansi, 13(2) : 187-200.
[25] De la Cuesta-González M.,Pardo E. .2019 .Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era. accountability journal, 32(7) : 2167-2192.
[26] De la Cuesta-González M.,Pardo E.,Garcia-Torea N. .2019 .Adaptación de la información sobre responsabilidad fiscal a las nuevas exigencias informativas. Una aproximación al caso español. Spanish Journal of Finance, 48(4) : 464-491.
[27] Dissanayake S.,Mahadevan R.,Asafu-Adjaye J. .2020 .Evaluating the efficiency of carbon emissions policies in a large emitting developing country. Energy Policy, 136 : 111080.
[28] Doğan M. .2013 .Does firm size affect the firm profitability? Evidence from Turkey. Research Journal of Finance and Accounting, 4(4) : 53-59.
[29] Durlista M. A.,Wahyudi I.,Akuntansi I. .2023 .Pengaruh Pengungkapan Environmental, Social dan Governance (ESG) terhadap Kinerja Perusahaan pada Perusahaan Sub Sektor Pertambangan Batu Bara Periode 2017-2022. , 7(3) : 210-232.
[30] Dyarto R.,Setyawan D. .2021 .Understanding the political challenges of introducing a carbon tax in Indonesia. International Journal of Environmental Science and Technology, 18 : 1479-1488.
[31] Dutot V.,Galvez E.L.,Versailles D.W. .2016 .CSR communications strategies through social media and influence on e-reputation an exploratory study”, Management Decision. , 54(2) : 363-389.
[32] Dutt V. K.,Ludwig C. A.,Nicolay K.,Vay H.,Voget J. .2019 .Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions. International Tax and Public Finance, 26 : 1259-1290.
[33] Du Y.,Shen X.,Kammen D. M.,Hong C.,Nie J.,Zheng B.,Yao S. .2024 .A generation and transmission expansion planning model for the electricity market with decarbonization policies. Advances in Applied Energy, 13 : 100162.
[34] Dyreng S.D.,Hanlon M.,Maydew E.L. .2008 .“Long run corporate tax avoidance”, The Accounting Review. , 83(1) : 61-82.
[35] Есенко А. .2023 .Tax transparency in integrated reporting. · SCIENTIA· FRUCTUOSA (ВІСНИК Київського національного торговельно-економічного університету. , 149(3) : 100-111.
[36] Eisenberg P. .2018 .Does Tax Transparency Tackle Tax Avoidance?: A Stakeholder Perspective. International Journal of Advances in Management and Economics, 8(1) : 46-59.
[37] Ermasova N.,Haumann C.,Burke L. .2021 .The relationship between culture and tax evasion across countries: Cases of the USA and Germany. Int. J. Public Adm, 44 : 115-131.
[38] bill- .2024 .-releases-exposure-draft-. -multinational;diakses tanggal 30 Januari, : .
[39] Eriqat I. O.,Tahir M.,Zulkafli A. H. .2023 .Do Corporate Governance Mechanisms Matter to the Reputation of Financial Firms? Evidence of Emerging Markets. Cogent Business & Management, 10(1) : 2181187.
[40] Esa E.,Mohamad N. R.,Zakaria Wan,Ilias W. Z.,N. W. Z. .2022 .Do corporate governance and reputation are two sides of the same coins? Empirical evidence from Malaysia. The Journal of Asian Finance, Economics and Business, 9(1) : 219-228.
[41] Faúndez-Ugalde A.,Toledo-Zúñiga P.,Castro-Rodríguez P. .2022 .Tax Sustainability: Tax Transparency in Latin America and the Chilean Case. , 14(4) : 2107.
[42] Foo M.Y.,Kanapathy K.,Zailani S.,Shaharudin M.R. .2019 .Green purchasing capabilities, practices and institutional pressure”. Management of Environmental Quality, 30(5) : 1171-1189.
[43] Fowler N. .2018 .New report: is Apple paying less than 1% tax in the EU? Tax Justice Network, 25. , : .
[44] June .2018 .-is-applepaying-lessthan-1-tax-in-the-eu/. , : 2018.
[45] Fowler N.,mcdonalds / .2018 .-taxavoidance-still-on-the-menu-at-. Tax Justice Network, 14 : 2018.
[46] Gallemore J.,Maydew E.L.,Thornock J.R. .2014 .The reputational costs of tax avoidance”. Contemporary Accounting Research, 31(4) : 12055-1133.
[47] Gangi F.,Daniele L. M.,Varrone N. .2020 .How do corporate environmental policy and corporate reputation affect risk‐adjusted financial performance? Business Strategy and. , 29(5) : 1975-1991.
[48] Gomez-Trujillo A.M.,Velez-Ocampo J.,Gonzalez-Perez M.A. .2020 ."A literature review on the causality between sustainability and corporate reputation: What goes first?", Management of Environmental Quality. , 31(2) : 406-430.
[49] Guenther D. A.,Matsunaga S. R.,Williams B. M. .2017 .Is tax avoidance related to firm risk?. The Accounting Review, 92(1) : 115-136.
[50] Graham J.R.,Hanlon M.,Shevlin T.,Shroff N. .2014 .Incentives for tax planning and avoidance: evidence fromthe field”, The Accounting Review. , 89(3) : 991-1023.
[51] GRI .2022 .The Global Standards for sustainability reporting. , : .
[52] GRI ,Topics Material .2019 .. Material%20topics% 20are%20to pics%20that,impacts%20on%20their%20human%20rights. GRI, 12453 : .
[53] - . .Tax 2019. , : .
[54] Hackett F.,Janský P. .2023 .Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting. Critical Perspectives on Accounting, 96 : 102525.
[55] Hariga M.,Shamayleh A. .2017 .Integrated economic and environmental models for a multi stage cold supply chain under carbon tax regulation. Journal of Cleaner Production, 166 : 1357-1371.
[56] Haufler A.,Mardan M.,Schindler D. .2018 .Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules. Journal of International Economics, 114 : 25-43.
[57] Hoejmose S. U.,Roehrich J. K.,Grosvold J. .2013 .Is doing more doing better? The relationship between responsible supply chain management and corporate reputation. Industrial Marketing Management, 10(1) : 77-90.
[58] Hult G.T.M.,Mena J.A.,Gonzalez-Perez M.A.,Hult K.,D.T. K. .2018 .“A ten countrycompany study of sustainability and product-market performance: influences of doing good, warm glow, and price fairness”. Journal of Macromarketing, 38(3) : 242-261.
[59] Hardeck I.,Hertl R. .2014 .Consumer reactions to corporate tax strategies: effects on corporate reputation and purchasing behavior”. Journal of Business Ethics, 123(2) : 309-326.
[60] Haines A. .2020 .International Tax Review. Retrieved from the International Tax Review website: www.internationaltaxreview.com/article/2a6a59lajj2mk5h2wmvb4/public-cbcr-debatetaken-to-the-oecd.. , : .
[61] Hoppe T.,Schanz D.,Sturm S.,Sureth-Sloane C. .2023 .The tax complexity indexa survey-based country measure of tax code and framework complexity. European Accounting Review, 32(2) : 239-273.
[62] Hossain M.,Islam K.,Andrew J. .2006 .Corporate social and environmental disclosure in developing countries: Evidence from Bangladesh. , : .
[63] Ignat I.,Feleaga L.,Economic L. .2019 .Research regarding the issues of the arm's length principle mentioned by IAS 24. , 32(1) : 3034-3051.
[64] Inger K.,Hardeck I.,Moore R.,Hohlwegler O. .2022 .Investor Reactions to a Voluntary Tax-related Sustainability Reporting Standard: Evidence from GRI 207: Tax. , : .
[65] Inger K.K.,Vansant B. .2018 .Market valuation consequences of avoiding taxes while also being socially responsible”. Journal of Management Accounting Research in Research, 31(2) : .
[66] Irfan M.,Hassan M.,Hassan N. .2018 .“Unravelling the fuzzy effect of economic, social and environmental sustainability on the corporate reputation of public-sector organizations: a case study of Pakistan”. Sustainability, 10(3) : 769-784.
[67] Joshi P. .2020 .Does private country‐by‐country reporting deter tax avoidance and income shifting? Evidence from BEPS Action Item 13. Journal of Accounting Research, 58(2) : 333-381.
[68] Kaur A.,Singh B. .2021 .Does firm's size speak of its reputation? Indian evidence. Global Business Review, 22(4) : 1038-1053.
[69] Khuong N. V.,Kien Trung,Bang T.,Anh L. O. T.,Danh D. H. T.,Hung V. C.,Ngan P. X.,N. A. P. X. .2023 .Related party transactions and firm value in an emerging market: Does corporate social responsibility matter?. Cogent Economics & Finance, 11(1) : 2186036.
[70] Kim J.,Kim J. .2018 .Corporate sustainability management and its market benefits. Sustainability, 10(5) : 1455.
[71] Kumaran V.,Thenmozhi R. .2015 .Impact of corporate governance on corporate reputation. International Journal of Management and Commerce Innovations, 3(2) : 1-8.
[72] Ketprapakorn N.,Kantabutra S. .2019 .Sustainable social enterprise model: relationships and consequences”. Sustainability, 11(14) : 3772.
[73] Khan M. A.,Nuryanah S. .2023 .Combating tax aggressiveness: Evidence from Indonesia's tax amnesty program. Cogent Economics & Finance, 11(2) : 2229177.
[74] Kim S. .2019 .The process model of corporate social responsibility (CSR) communication: CSR communication and its relationship with consumers' CSR knowledge, trust, and corporate reputation perception”. Journal of Business Ethics, 154(4) : 1143-1159.
[75] Kim S.B.,Kim D.Y. .2017 .Antecedents of corporate reputation in the hotel industry: the moderating role of transparency”. Sustainability, 9 : .
[76] Kim J.B.,Li Y.,Zhang L. .2010 .Corporate tax avoidance and stock price crash risk: firm-level analysis”. Journal of Financial Economics, 07(3) : 639-662.
[77] Kurniasih L.,Yusri Y.,Kamarudin F.,Sheikh Hassan A. F. .2023 .The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?. Cogent Business & Management, 10(1) : 2159747.
[78] Lau H. C. .2022 .Decarbonization roadmaps for ASEAN and their implications. Energy Reports, 8 : 6000-6022.
[79] Leung S. C.,Richardson G.,Taylor G. .2019 .The effect of the general antiavoidance rule on corporate tax avoidance in China. Journal of Contemporary Accounting & Economics, 15(1) : 105-117.
[80] Lindawati A. S. L.,Geraldine T. G.,Handoko B. L.,Widuri R.,Mustapha M. .2023 .Analysis of sustainability performance, green accounting and esg disclosure on firm valuation. International Journal of Contemporary Accounting, 5(2) : 183-198.
[81] Ljubojević Č.,Ljubojević G. .2008 .Building Corporate Reputation through Corporate Governance. Management (18544223), 3(3) : .
[82] Luthra S.,Govindan K.,Kannan D.,Mangla S. K.,Garg C. P. .2017 .An integrated framework for sustainable supplier selection and evaluation in supply chains. Journal of cleaner production, 140 : 1686-1698.
[83] Malik S.,Mihm B.,Timme F. .2018 .An experimental analysis of tax avoidance policies. International Tax and Public Finance, 25 : 200-239.
[84] Mauleón I. .2017 .Photovoltaic investment roadmaps and sustainable development. Journal of Cleaner Production, 167 : 1112-1121.
[85] Marron D. B.,Toder E. J. .2014 .Tax policy issues in designing a carbon tax. American Economic Review, 104(5) : 563-568.
[86] Monteiro S.,Guzmán B. A.,Sánchez I. M. G. .2023 .The Role of Sustainability Reporting in Corporate Tax Transparency. IGI Global., : 318-334.
[87] Moussa A. S.,M. A. S. .2023 .Does Capital Expenditure Matter for ESG Disclosure? A UK Perspective. Journal of Risk and Financial Management, 16(10) : 429.
[88] Müller R.,Schoenrock M.,Spengel C. .2022 .How to Move Forward with Countryby-Country Reporting? A Qualitative Content Analysis of the Stakeholders' Comments in the OECD 2020 Review. , 14(2) : .
[89] Netjes W.,Freyer D. .2015 .Organisation for Economic Cooperation and Development (OECD). (2015a). OECD/G20 Base erosion and profit shifting project explanatory statement 2015 final reports. , 50(8) : 2018.
[90] Oats L.,Tuck P. .2019 .Corporate tax avoidance: is tax transparency the solution?. Accounting and Business Research, 49(5) : 565-583.
[91] Odriozola M.D.,Baraibar-Diez E. .2017 .Is corporate reputation associated with quality of CSR reporting? Evidence from Spain”. Corporate Social Responsibility and Environmental Management, 24(2) : 121-132.
[92] Transfer OECD . .Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. , : .
[93] - . .Organisation for Economic Co-operation and Development (OECD). (2015b). OECD/G20 Base erosion and profit shifting project 2015 final reports: information brief. , : 2018.
[94] Oguttu A. W. .2020 .Curtailing BEPS through Enforcing Corporate Transparency: The Challenges of Implementing Country-by-Country Reporting in Developing Countries and the Case for Making Public Country-by-Country Reporting Mandatory. , 167 : .
[95] Overesch M.,Wamser G. .2014 .Bilateral internal debt financing and tax planning of multinational firms. Review of Quantitative Finance and Accounting, 42 : 191-209.
[96] Ozcan I. S. I. K.,Unal E. A.,Yener U. N. A. L. .2017 .The effect of firm size on profitability: evidence from Turkish manufacturing sector. Journal of Business Economics and Finance, 6(4) : 301-308.
[97] Peraturan OJK . .POJK) Nomor 14 Tahun 2023 tentang Perdagangan Karbon. , : .
[98] Park S.B. .2018 .“Multinationals and sustainable development: does internationalization develop corporate sustainability of emerging market multinationals?”, Business Strategy and the Environment. , 27 : 1-11.
[99] Pineiro-Chousa J.,opez-Cabarcos L,M. L,Romero-Castro N. .2017 .Managing reputational risk through environmental management and reporting: an options theory approach”. Sustainability, 9(3) : 1-15.
[100] Pivoňková A.,Tepperová J. .2021 .Interest limitation rule under ATAD: case of the Czech Republic. , 12(2) : 121-134.
[101] Polzin F.,Egli F.,Steffen B.,Schmidt T. S. .2019 .How do policies mobilize private finance for renewable energy?-A systematic review with an investor perspective. Applied Energy, 236 : 1249-1268.
[102] Pratama A. .2018 .Do related party transactions and tax avoidance affect firm value?”, Review of Integrative Business and Economics ResearchOnlineCDROM. , 7(1) : 2304-1013.
[103] PWC. .2015 .Reputational risk facing multinational enterprises emanating from transfer pricing practices. , : 2018.
[104] PWC. .2015 .-public-trust-awards. , : 2018.
[105] PWC. .2018 .-public-trust-awards-2018. , : 2019.
[106] Rachmawati S. .2023 .The new model: Green innovation modified to moderate the influence of integrated reporting, green intellectual capital toward green competitive advantage. International Journal of Energy Economics and Policy, 13(2) : 61-67.
[107] Razen M.,Kupfer A. .2023 .The effect of tax transparency on consumer and firm behavior: Experimental evidence. Journal of Behavioral and Experimental Economics, 104 : 101990.
[108] Rudyanto A.,Pirzada K. .2021 ."The role of sustainability reporting in shareholder perception of tax avoidance". Social Responsibility Journal, 17(5) : 669-685.
[109] R. M. Alexander .2013 .. , 56(5) : 543-549.
[110] .2013 .. , 06 : .
[111] Santana S. L. L.,Rezende A. J. . .Corporate tax avoidance and firm value:. , : .
[112] .2016 .. [115] evidence from Brazil,” Rev. Contemp. Contab., 13(30) : 114.
[113] Saptono P. B.,Khozen I. .2022 .Abstracting the Debate over Fair Value Measurement and Arm's Length Principle: Implications for Tax Purposes. Jurnal Dinamika Akuntansi, 14(2) : .
[114] Saputra K. A. K.,Dharmawan N. A. S.,Kawisana P. G. W. P.,Larasdiputra G. D. .2023 .Potential Carbon Tax in Indonesia: A Literature Review. International Journal of Environmental, Sustainability, and Social Science, 4(6) : 1670-1677.
[115] Salhi B.,Riguen R.,Jarboui M.,A. M. .2019 .The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law. Soc. Responsib. J, 16 : 1149-1168.
[116] Sari D.,Utama S.,Rahayu N. .2021 .Transfer pricing practices and specific antiavoidance rules in Asian developing countries. International Journal of Emerging Markets, 16(3) : 492-516.
[117] Su L.,Pan Y.,Chen X. .2017 .Corporate social responsibility: findings from the Chinese hospitality industry”. Journal of Retailing and Consumer Services, 34(September 2016) : 240-247.
[118] Sebele-Mpofu F.,Mashiri E.,Schwartz S. C. .2021 .An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management, 8(1) : 1944007.
[119] Sander H.,Scherer A. L.,Schmiel U.,Law U. .2024 .The Arm's Length Principle-An Adequate Means for Taxing Multinational Corporate Groups?. , 0 : .
[120] Simone L.,Stomberg B. .2012 .Do investors differentially value tax avoidance of income mobile firms?”. Mycological Research, 106(11) : 1323-1330.
[121] Sroufe R.,Gopalakrishna-Remani V. .2019 .Management, social sustainability, reputation, and financial performance relationships: An empirical examination of US firms. Organization & Environment, 32(3) : 331-362.
[122] Su L.,Swanson S.R.,Chen X. .2015 .Social responsibility and reputation influences on the intentions of Chinese Huitang Village tourists: mediating effects of satisfaction with lodging providers”. International Journal of Contemporary Hospitality Management, 27(8) : 1750-1771.
[123] Stiglingh M.,Smit A. R.,Smit A. .2022 .The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research, 36(1) : 1-21.
[124] Stiglingh M.,Venter E. R.,Penning I.,Smit A. R.,Schoeman A.,Steyn T. L. .2017 .Tax transparency reporting by the top 50 JSE-listed firms. South African Journal of Accounting Research, 31(2) : 151-168.
[125] Sulik-Gorecka A. .2023 .Transfer Pricing Policy Concept Model For Mnes In Relation To Strategic Management. Organization & Management/Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie, 182 : .
[126] Taghizadeh-Hesary F.,Yoshino N.,Rasoulinezhad E. .2022 .Policies to Attract Private Investment and Finance in Green Energy Projects. In The Handbook of Energy Policy, : 1-23.
[127] Tanimura J.K.,Okamoto M.G. .2013 .Reputational penalties in Japan: evidence from corporate scandals”. Asian Economic Journal, 27(1) : 39-57.
[128] Tanaya G.,Semuel H. .2023 .The Effect of Corporate Social Responsibility on Firm Value with Tax Avoidance and Sustainable Financial Performance as Mediators (Doctoral dissertation. , : .
[129] Tjan R. S.,Arsjah R. J. .2023 .ROLE OF GREEN INTELLECTUAL CAPITAL INDEX TO CARBON EMISSION DISCLOSURE AND TRANSPARENCY ON FINANCIAL PERFORMANCES. International Journal of Contemporary Accounting, 5(2) : 141-158.
[130] Tjoanto A. K.,Tambunan M. R. .2022 .Tantangan dan Strategi dalam Proses Implementasi Kebijakan Pajak Karbon. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02) : 214-225.
[131] Toly A. A. .2021 .Does the Market React to the Reputation of Capital Expenditure? (Doctoral dissertation. , : .
[132] Valderrama I. J. M. .2020 .BEPS principal purpose test and customary international law. Leiden Journal of International Law, 33(3) : 745-766.
[133] Valderrama I. J. M.,Mazz A.,Quiñones N.,West C. .2018 .Tools used by countries to counteract aggressive tax planning in light of transparency. Intertax, 46(2) : .
[134] Varassah N. V.,Analisis Altman Z-Score Untuk Memprediksi Tingkat Financial Distress (Studi Pada Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode N. V. .2016 .(Doctoral dissertation. , : .
[135] Venter E. R.,Stiglingh M.,Smit A. .2017 .Integrated thinking and the transparency of tax disclosures in the corporate reports of firms. Journal of International Financial Management & Accounting, 28(3) : 394-427.
[136] Quintana-García C.,Benavides-Chicón C. G.,Marchante-Lara M. .2021 .Does a green supply chain improve corporate reputation? Empirical evidence from European manufacturing sectors. Industrial Marketing Management, 92 : 344-353.
[137] Wei R.,Ayub B.,Dagar V. .2022 .Environmental benefits from carbon tax in the Chinese carbon market: a roadmap to energy efficiency in the post-COVID-19 era. , 10 : .
[138] Wardana A. B.,Indriastuti M.,Safitra D. A. .2022 .Indonesian Carbon Tax: How Newborn Learn to Jump into The Next Step?. Jurnal Akuntansi dan Keuangan, 24(1) : 34-45.
[139] Waerzeggers M. C. J.,Hillier M. C. .2016 .Introducing a General Anti-Avoidance Rule (GAAR): ensuring that a GAAR achieves its purpose. International Monetary Fund., : .
[140] Wöhrer V. .2017 .Ist öffentliches Country-by-Country-Reporting mit den EUGrundrechten vereinbar? (Is public country-by-country reporting compatible with EU fundamental rights?). , : .
[141] Wetzstein A.,Hartmann E.,Benton Jr,Hohenstein W. C.,N. O. W. C. .2016 .A systematic assessment of supplier selection literature-state-of-the-art and future scope. International Journal of Production Economics, 182 : 304-323.
[142] Yang L. .2023 .Country-by-country reporting and corporate tax avoidance: evidence from China. Economic Research-Ekonomska Istraživanja, 36(2) : 2106283.
[143] Ylönen M.,Teivainen T. .2018 .Politics of intra-firm trade: Corporate price planning and the double role of the arm's length principle. New Political Economy, 23(4) : 441-457.
[144] Yu M.,Cruz J. M. .2019 .The sustainable supply chain network competition with environmental tax policies. International journal of production economics, 217 : 218-231.
[145] Zhang L.,Zhang Z.,Wang P.,X. P. .2022 .Defend or remain quiet? Tax avoidance and the textual characteristics of the MD&A in annual reports. International Review of Economics & Finance, 79 : 193-204.