Examining the Impact of Tax Avoidance on Firm Profitability: Evidence of the Nonlinear Moderating Role of CFO Compensation in Non-Financial Companies Listed on the Indonesia Stock Exchange
Tax avoidance is widely used as a corporate strategy to reduce tax burdens; however, its impact on firm profitability remains inconclusive, particularly due to differences in measurement approaches. In addition, the moderating role of Chief Financial Officer (CFO) compensation especially in a non-linear form has been u...