References
Abubakar, M.A. (2021). Board of directors' structure and corporate tax aggressiveness of listed Industrial Goods Companies in Nigeria. CBN Bullion, 45 (4), 25 - 30. Adang, F., & Wijoyo, A. (2022). Analysis of factors affecting tax aggressiveness in manufacturing companies in Indonesia. Journal of Law and Regulation Governance, 247-259. Adefunke, A. B., & Ivie, O. E. (2024). Impact of tax evasion and tax avoidance on government revenue generated in Nigeria. African Development Finance Journal, 7(4), 34-55. Ajube, D. T., & Jeroh, E. (2023). Determinants of tax aggressiveness among non-financial listed firms in Nigeria. International Journal of Applied Research in Social Sciences, 5(7), 207-220. Akinsulire, O. (2014). Financial Management (8th ed.). El-Toda Ventures Ltd. Amarudin, A. M., Hamdan, U., & Hanafi, A. (2019). Effect of growth opportunity, corporate tax, and profitability toward value of firm through capital structure of listed manufacturing companies in Indonesia. Finance, Theory and Practice, 23(5), 18-29. https://doi.10.26794/2587-5671-2019-23-5-18-29 Anisa, S., & Usman, S. (2023). Determinants of tax aggressiveness in pharmaceutical sub- sector manufacturing companies listed on the Indonesian stock exchange. Jurnal Ekonomi, 12(4), 990-999. Anyaduba, J. O., & Ogbeide, I. O. (2022). Firm attributes and corporate tax aggressiveness: A comparative study of Nigeria and South Africa Banks. Accounting and Finance Research Journal, 11(2), 48-67. https://doi.org/10.5430/afr.v11n2p18 Apriyanti, H. W., & Arifin, M. (2021). Tax aggressiveness determinants. Journal of Islamic Accounting and Finance Research, 3(1), 27-52. https://dx.doi.org/10.21580/jiafr.2021.3.1.7412 Ariyani, R., Hani, S. & Irfan (2023). Determinants of tax aggressively in registered pharmaceutical sector companies in Indonesia Stock Exchange moderated by profitability. Jurnal Ekonomi, 12(3), 695-706. A’zizah, L. O. F. (2023). The determinant factor of tax aggressiveness: Evidence from Indonesia. Journal of Economic and Accounting Publications (JUPEA), 3(3), 366-376. Boussaidi, A., & Hamed, M. S. (2015). The impact of governance mechanisms on tax aggressiveness: Empirical evidence from Tunisian context. Journal of Asian Business Strategy, 5(1), 1-12. https://doi.10.18488/journal.1006/2015.5.1/1006.1.1.12 Chukwu, G. J., Appah, E., & Adefisayo, A. (2020). Corporate governance mechanism and tax aggressiveness of listed consumer goods firms in Nigeria. Proceedings of the 3rd Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria, 614-631. Dibie, I., & Ogbodo, O. C. (2023). Corporate attributes and tax planning of listed industrial goods firms in Nigeria. Journal of Global Accounting, 9 (4), 367-388. Doan, T. T. T. (2019). Firm-specific factors as determinants of capital structure: Evidence from an emerging country. International Journal of Economics and Management Systems, 4. Ebire, K., Musa, A. A., & Onmonya, L. (2024). Moderating effect of board independence on the relationship between firm attributes and tax aggressiveness: Empirical evidence from the Nigerian Banks. International Journal of Accounting and Finance Review, 19(1), 1- https://doi.org/10.46281/ijafr.v15i1.2184 Efenana, F.O., & Egbunike, P.A. (2023). Ownership structure and corporate tax aggressiveness of public listed manufacturing firms in Nigeria, Journal of Global Accounting, 9(1), 141 - 160. Eka, D., Lating, A. I. S., Yudhanti, A. L., Romaisyah, L., & Arep, M. N. N. (2024). Factors that affect tax aggressiveness with good corporate governance as a moderating variable. Journal of Accounting Science, 8(2), 139-163. https://doi.10.21070/jas.v8i2.1871. Eragbhe, E., & Igbinoba, O. O. (2021). Corporate governance and corporate tax aggressiveness: A comparative analysis. Journal of Social and Administrative Sciences Studies, 5(1), 12-31. Evi,T., Rukmana, H. S., Kamil, K., Triayudi, A., & Hindardjo, A. (2023). Determinants of corporate tax aggressive actions. Heliyon Journal, 1-18. H?ni, W. & Muh?m?d, A. (2021). Tax aggressiveness determinants. Journal of Islamic Accounting ?nd Fin?nce Rese?rch, 3(1), 27-51 Hidayat, A. T., & Fitria, E. F. (2018). Influence of Capital Intensity, Inventory Intensity, Profitability and Leverage of Tax Agreviasity. Exists: Economic and Business Research Journals, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289 Ibilola, O., Nurudeen, J., Halima, S., & Yazid, K. I. (2022). Tax aggressiveness and financial performance of listed industrial goods firms in Nigeria. Gusau Journal of Accounting and Finance (GUJAF), 3(2), 1-15. Ifeyinwa, O. M., & Otusanya, O. J. (2022). Firms’ characteristics and tax aggressiveness of listed companies in Nigeria. Proceedings of the 7th Annual International Academic Conference on Accounting and Finance Disruptive Technology: Accounting Practices, Financial and Sustainability Reporting, 1-16. Inuaghata, B. Omoruyi, & Josiah, M., & Onaiwu, J., Uzamere, (2021). "Determinants of Corporate Tax Aggressiveness in Nigeria Manufacturing Sector." Journal of Forensic Accounting & Fraud Investigation (JFAFI), 6(1), 192-209. Jensen, M.C. & Meckling, W.H. (1979). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Springer, Dordrecht, 4-9. Jeroh, E. (2023). The moderating effect of tax aggressiveness on the relationship between corporate governance and real earnings management: Evidence from listed Nigerian firms. International Journal of Management & Entrepreneurship Research, 5(5), 314- https://doi.10.51594/ijmer.v5i5.493 Khaki, A. R. & Akin, A. (2020). Factors affecting the capital structure: New evidence from GCC countries. Journal of International Studies, 13(1), 9 - 27. Kayode, I.A., Saheed, O.I., & Yusuf, D.Y. (2020). Impact of firm specific attributes on corporate tax aggressiveness of listed manufacturing firms in Nigeria. Gusau Journal of Accounting and Finance, 1(2), 1-18. Khurana, I. & Moser, W. J. (2013). Institutional shareholders' investment horizons and tax avoidance. The Accounting Review, 35(1), 111-134. Kibiya, I. U., & Aminu, B. S. (2019). Firm attributes and tax planning of listed conglomerates firms in Nigeria. FUW Journal of Accounting and Finance, 1(2), 217-226. Kimea, A. J., Mkhize, M., & Maama, H. (2023). Firm-specific determinants of aggressive tax management among East African firms. International Journal of Economics and Financial, 13(3), 100-108. https://doi.org/10.32479/ijefi.13476 Krishnankutty, R., & Chakraborty, K. S. (2011). Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange. Munic Personal RePec Archive Kusumastuti, S. A., Samrotun, Y. C., & Dewi, R. R. (2024). Determinants of tax aggressiveness in food and beverage subsector companies. Journal of Economic, Business and Accounting, 7(3), 4377-4387. Lukman, L., Mamman, S., Abdulmarooph, O. A., & Aliyu, M. (2020). Institutional ownership, gender board diversification and corporate tax aggressiveness of listed conglomerates companies in Nigeria. Proceedings of the 3rd Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria, 210-222. Martins, A. O., & Sule, O. A. (2024). Firm characteristics and tax aggressiveness of quoted companies in Nigeria. The Economics and Finance Letters, 11(2), 163-173. https://doi.10.18488/29.v11i2.3779 Mangba, S., & Suleiman, M. (2021). Corporate tax avoidance practices in Nigeria: A positive accounting theory (PAT) perspective. 2021, 4th Annual Academic Conference on Taxation held at Benue State, Makurdi, Nigeria, 1-16. McClure, C. (2018). Determinants of tax avoidance. (Publication No: 34865697). [Master’s dissertation, Stanford University]. Mictnick, B. M. (1973). Agency cost
