Pajak adalah salah satu sumber pendapatan pemerintah yang paling dapat diandalkan di Indonesia. Umumnya pengusaha memandang pajak sebagai beban untuk meminimalisasi pembayaran pajak agar dapat mema…
This study aims to empirically examine the phenomenon of audit tenure affecting audit quality, to empirically examine the phenomenon of audit rotation affecting audit quality and to empirically exa…
The purpose of this study was to determine how much the influence of Characteristics, Perceptions of Organizational Support, and Organizational Justice to Organizational Citizenship Behavior (OCB) …
The purpose of this study was to examine the effect of the theory of pressure, opportunity, rationalization, competence, arrogance and collusion on financial statement fraud. The type of data used …
Tujuan penelitian ini adalah untuk menguji pengaruh Sustainability Report dan Research and Development (R&D) berkenaan dengan nilai perusahaan di perusahaan manufaktur yang melakukan R&D tahun 2016…
This study aims to empirically examine the effect of independent board of commissioners, audit committee size, and audit tenure on audit report lag. This study uses a quantitative approach with a c…
This study aims to determine and obtain the empirical evidence about the effect of audit quality, independent commissioner and audit committee on real activity manipulation. This research use a qua…
This study aims to examine the effect of tax socialization and the application of Government Regulation Number 23 of 2018 on MSME taxpayer compliance. This research was conducted on MSME taxpayers …
This research aims to analyze the effect of return on assets, leverage, institutional ownership, and sales growth on tax avoidance on manufacturing companies of various industrial sectors listed on…
This study aims to determine the potential, effectiveness and contribution of restaurant taxes on increasing local revenue after the installation of the Tapping box. This study uses a qualitative d…
The purpose of this study was to examine the effect of the good corporate governance and corporate social responsibility. The type of data used in this study is secondary data in the form of compan…
This study aims to find out how much effect the letter of reprimand and letter of coercion have on tax revenues during the COVID-19 pandemic, to find out, the researcher must first obtain data from…
THIS RESEARCH AIMS TO EXAMINE THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016 – 2020…
This study aims to determine whether profitability, leverage, and capital intensity have a significant effect on tax avoidance. The research sample used in this study were mining companies listed o…
Penelitian ini bertujuan untuk menguji apakah perencanaan pajak, aset pajak tangguhan dan beban pajak tangguhan berpengaruh terhadap manajemen laba di Sektor Property and Real Estate yang Terdaftar…
This research aims to examine the influence of the quality of human resources and the system of internal control on the quality of local government financial reports. This research is a research wi…
This study aims to determine empirically the effect of tax planning (Effective Tax Rate), profitability (Return On Assets), and liquidity (Current Ratio) on firm value (Tobin’s Q) in LQ45 compani…
The research aims to empirically examine the effect of risk, board of commissioner composition and intensity of audit committee meeting on audit fee. Some of the control variables used consist of f…
This research aims to analyze whether the socialization of the self-assessment system and understanding of tax and Fiscus services influence the level of willingness to pay taxes of personal taxpay…
This study aims to analyze the effect of financial risk, profitability, and firm value. The data in this study used a quantitative descriptive method. The population in this study is the transporta…
This study aims to examine the effect of the fair value of non-current assets and company size with control variables, namely KAP Status and Leverage, to determine the amount of audit fees during t…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, tunneling incentive, profitabilitas, mekanisme bonus, dan debt covenant terhadap transfer pricing pada perusahaan manufaktur …
This study was conducted to evaluate whether the human resource function of PT. Pelabuhan Indonesia II Palembang Branch has been managed efficiently and effectively. The object of this research is …
The study aims to examine the effect of tax planning, deferred tax expense, managerial ownership, leverage and firm size on earnings management in manufacturing companies listed on the Indonesia st…
The purpose of this study is to determine empirically the effects of audit delays, audit committee changes, and audit opinions on switching auditors on companies listed on the Indonesia Stock Excha…
Budgetary slack is an intentional act by the budget maker by providing incorrect information when compiling a budget. This study aims to examine the causes of budgetary slack which is influenced by…
This study aims to analyze the effect of firm size, profitability, capital intensity, and leverage on tax avoidance and institutional ownership as moderating variables in real estate and constructi…
The company was created with specific m objectives, both short-term and long-term. In general, businesses are focused on making a profit, with plans and strategies as the foundation for attaining t…
Pajak air tanah merupakan salah satu jenis pajak daerah kabupaten/kota. Pungutan pajak air tanah harus dilakukan dengan benar dan sesuai agar dapat meningkatkan pendapatan asli daerah (PAD) serta m…
Tujuan dari penelitian ini yaitu untuk menggambarkan prosedur penghitungan pajak, pelaksanaan pencairan pajak, dan mengetahui pajak atas JHT bagi peserta BPJS Ketenagakerjaan di Kota Palembang. Ran…