id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
hassl-3107	Tarmidi, Deden ; Alfia, Yulis Diana ; Umar, Haryono 	Analyzing Owner’s Role in Influencing Corporate Tax Policy 	2022	12	.pdf	application/pdf	7497	414	51	This study contributes to the literature on tax accounting research in using TCR for analyzing corporate tax policy, making an impact by ownership structure more than ETR. This study also finds that managers as investors play a greater role in corporate tax policy when there are no institutional and foreign investors, whereas if they exist, managers do not have an important role.	cache/hassl-3107.pdf	txt/hassl-3107.txt