This study aims to determine the effect of diagnostic and interactive budgeting styles on firm performance. The type of data used is primary data resulting from interviews distributing questionnair…
Banyaknya kasus yang terjadi mengenai kualitas audit di Indonesia telah menjadi suatu fenomena yang menjadikan tujuan dilakukanya studi ini. Ada beberapa faktor yang dapat mempengaruhi kualitas aud…
This study aims to obtain empirical evidence regarding the influence of the board of commissioners, board of directors, audit committee, and investment opportunity sets on financial performance. Th…
This study aims to examine the effect of auditor-client geographic proximity, female audit committee ratio, and complexity of company operation on audit timeliness with profitability as the control…
This study aims to empirically examine the effect of transfer pricing, capital intensity, institutional ownership and political connection on tax avoidance. In this study, tax avoidance is proxied …
This study aims to examine and analyze the effect of firm size, profitability, solvency, financial distress, operating complexity, and audit opinion on audit delay in manufacturing companies listed…
This study aims to empirically examine the effect of book tax difference, intangible assets and tunneling incentives on transfer pricing decisions with foreign ownership as a moderation variable. T…
This study aims tp analyse the influence of capital intensity, managerial ownership, accounting conservatism, leverage, and sustainability reporting of tax avoidance by focusing on Banking Subsecto…
The bigger the company, the bigger the tax that must be paid. The company will minimize tax spending, one of which is by doing debt management. This study aims to determine the effect of Debt to Eq…
Penelitian ini bertujuan untuk menguji bagaimana minat wajib pajak badan di KPP Madya Palembang dalam memanfaatkan sistem e-registration dapat dipengaruhi oleh persepsi kegunaan, persepsi kemudahan…
This study aims to determine the effect of financial expertise CEO, financial distress, and managerial ownership on audit report lag in consumer cyclicals sector firm listed on the Indonesia Stock …
Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli kota Palembang tahun 2016-2020 dengan menggunakan metode…
ABSTRACT The Influence Of Fixed Assets Intensity, Sales Growth, And Political Connections On Tax Aggressiveness In Manufacturing Companies In The Food & Beverage Sub-Sector Listed On The Indonesia …
The purpose of this study was to determine the effect of ROA, Leverage of Corporate Social Responsibility Disclosure on tax avoidance in Manufacturing Companies listed on the Indonesia Stock Exchan…
This study aims to determine and analyze the effect of the internal control unit and control risk on the scope of audits carried out by public accounting firms in examining the company's financial …
This study aims to analyze the effect of good corporate governance proxied by institutional ownership, independent commissioners, audit committees and audit quality on tax avoidance in manufacturin…
Penelitian ini membahas audit manajemen yang diterapkan pada fungsi sumber daya manusia di PT Nawa Visi Nusantara. Permasalahan penelitian dalam penelitian ini adalah bagaimana audit manajemen dite…
The purpose of this research is to find out and design an appropriate inventory and sales accounting information system design that can be applied to UMKM Kedai Pempek Kak Ros. This type of researc…
Tujuan penelitian ini untuk mengetahui adanya pengaruh Kepemilikan Institusional, Profitabilitas dan Komite Audit terhadap penghindaran Penghindaran Pajak. Teori yang digunakan yaitu Teori Agensi. …
The purpose of this research is for examining and analyzing empirically the impact of taxpayer trust, tax understanding, trust in goverment and social environment to the motor vehicle taxpayer alle…
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan dan risiko inheren terhadap audit report lag. Jenis data yang digunakan dalam penelitian ini adalah data sekunder b…
The Purpose of this study is aims to find out in depth the process of implementing income tax withholding and collection of income tax (PPH) on trade through the electronic system (PMSE) in the cit…
This study aims to determine effect of characteristics of the audit committee as proxied by independence of audit committee, size of audit committee and frequency of audit committee meetings with t…
This study aims to examine the effect of islamic corporate governance, intellectual capital, and competitive advantage on the financial performance of shari’ah bank in Indonesia during the period…
This study is aimed to analyze the effect of profitability and leverage on acceptance going concern audit opinion with firm size as moderation variable. The sample used in this research is the manu…
The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners…
This research was conducted to determine the level of effectiveness and contribution of BPHTB and PBB P2 tax revenues to the local taxes of Prabumulih City. The type of research used in this study …
Penelitian ini bertujuan untuk mengetahui pengaruh dari reputasi KAP, leverage, operation complexity, ukuran perusahaan dan ownership dispersion terhadap audit report lag. Jenis data yang digunakan…
Penelitian ini bertujuan untuk menganalisis keahlian keuangan komite audit, profitabilitas dan risiko keuangan terhadap praktik perataan laba dengan ukuran perusahaan sebagai variabel moderasi. Pop…
This study aims to determine whether the application of corporate income tax and value added tax is in accordanve with applicable laws and regulations. The data used in this study are company finan…