This study aims to determine the effect of tax avoidance on firm value with a tax expert as a moderator and firm size as a control variable. The research approach used in this research is quantitat…
This study aims to determine the effect of perceived convenience and perceived usefulness on the use of E-filing. The type of data used in this study is quantitative. The research data was obtained…
Penelitian ini menganalisis pengaruh capital intensity, laverage, likuiditas, coporate social responsibility dan kompensasi rugi fiskal terhadap penghindaran pajak. Teknik pengambilan sampel yang d…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, tunneling incentive, intangible assets, dan firm size terhadap keputusan transfer pricing pada perusahaan pertambangan yang t…
Penyebab kerusakan lingkungan akibat ketamakan dalam pengambilan sumber kekayaan alam adalah industri semen. Perusahaan yang bergerak di bidang industri semen ialah PT. Semen Baturaja, (Persero) Tb…
This study aims to analyze the effect of firm size, institutional ownership, family ownership and accounting conservatism on Tax Avoidance. The data in this study used a quantitative descriptive me…
This research aims to determine the effect of profitability, leverage, sales growth, and firm size on tax avoidance. This research focuses on mining and agricultural sector companies listed on the …
This study aims to examine empirically the effect of size, profitability, capital intensity, and inventory intensity on effective tar rate in food and beverage companies listed on the Indonesian St…
This study aims to empirical test the influence of tax avoidance, independent commissioners, audit committees, profitability and capital intensity on company value in banking companies listed on th…
The study aims to examine the influence of tax knowledge, money ethics, and the tax system on tax evasion. This study uses primary data by distributing questionnaires directly to individual taxpaye…
The survival of a company depends on the support of stakeholders, this support must be sought and this is one of the activities of the company, so it can be said that the more or the stronger the s…
This research aims to examine the influence of Firm Size, Leverage, Return On Assets, and Inventory Intensity on Tax Management. This research is quantitative descriptive research. The data used in…
This research was aimed to measure and determine the influence of firm size, inventory intensity, fixed asset intensity, and sales growth on tax avoidance actions of primary consumer goods companie…
Tax revenue is the biggest source of income for the state. This study aims to analyze the factors that have an impact on motor vehicle tax compliance in the city of Palembang. The factors analyzed …
This study aims to examine the effect of tax planning, sustainability report, capital structure, liquidity and firm growth on firm value in banking sector companies on the Indonesia Stock Exchange …
This study aims to empirically examine the effect of size, leverage, profitability, capital intensity ratio and inventory intensity ratio against on effective tax rate. The independent variables us…
This study aims to examine the perceptions of E-Tickets, service quality, and taxpayer awareness in increasing motor vehicle tax compliance in the city of Palembang. The type of data used in this s…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh beban pajak, tunneling incentive, exchange rate, kepemilikan asing, dan ukuran perusahaan terhadap keputusan transfer…
Penelitian ini bertujuan untuk mengetahui : Pengaruh penerapan e-filing terhadap Kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur, Pengaruh tingkat pemahaman perpajakan terhadap Kepatuhan …
Transfer pricing for the tax authority is an effort to avoid high tax burdens. However, in deciding whether the company is correct in carrying out transfer pricing, it is best to pay attention to t…
This study aims to analyze the effect of tax knowledge, tax rates and tax sanctions on individual MSME taxpayer compliance. This research data uses a quantitative approach method. The population in…
This research is a comparative analysis research, a research method that compares patterns of cause-and-effect relationships by analyzing the factors that cause the occurrence of a particular pheno…
This research aims to examine the effect of tax minimization, tax haven, good corporate governance, and foreign ownership on transfer pricing. This type of research is quantitative with the data te…
This research aims to determine the effect of leverage, capital intensity, inventory intensity and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange 20…
This research aims to determine and analyze the influence of profitability, leverage and independent commissioners on tax avoidance in the banking sector in Indonesia in 2020-2022. This research is…
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh sistem perpajakan, keadilan perpajakan dan love of money terhadap persepsi wajib pajak orang pribadi tentang penggelapan p…
The study aims to analyze and determine the effect of Tax, Bonus Mechanism, Exchange Rate and Company Size on Transfer Pricing decision. The type of data used in this research is secondary data in …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, inventory intensity, leverage, profitabilitas, dan likuiditas terhadap agresivitas pajak. Populasi pada penelitia…
This study aims to examine the effect of deferred tax expense, free cash flow and tax planning on earnings management. This research focuses on BUMN companies listed on the Indonesia Stock Exchange…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh tingkat penghasilan, sanksi perpajakan, dan kesadaran diri wajib pajak terhadap kepatuhan wajib pajak kendaraan bermo…