Penelitian ini bertujuan untuk menguji pengaruh pemahaman akuntansi terhadap kualitas laporan keuangan pemerintah daerah (X1), pengaruh penerapan sistem informasi akuntansi keuangan daerah terhadap…
Tax planning is one of the methods to minimize the tax expense. In general, tax planning refers to planning business process and taxpayer transactions so that tax liability can be minimized. This r…
This study aims to determine the effect of Account Representatives roles, Service Quality and Taxation Knowledge on Compliance with Tax Obligations of Individual Taxpayers. The theory used by resea…
This study aims to: (1) Knowing the procedures related to the HR function at PT. Sriwijaya Griya Cemerlang, (2) Knowing the effectiveness of programs and activities related to the HR function at PT…
This study aims to provide more information about how accounting behavior in the culture of ngantat betolong (donations) as a Ta'awun concept in the Lubuk Tanjung Village Community, Empat Lawang Re…
This study aims to analyze the effect of good corporate governance, Balanced Scorecard on financial performance. Good corporate governance variables used are independent commissioners, board of dir…
Penelitian ini bertujuan untuk menganalisis persepsi auditor terhadap risiko bisnis dan biaya audit yang dapat dipertimbangkan pada Kantor Akuntan Publik di Kota Palembang. Teknik pengumumpulan dat…
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran dewan komisaris terhadap pengungkapan Islamic Social Reporting perbankan syariah di Indonesia dan mengetahui dewan pengawas syariah terhada…
Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi pajak hotel, pajak perkir, dan pajak sarang burung walet dalam meningkatkan pendapatan asli daerah pada Badan Pendapatan Daera…
This research aims to examine the effect of tax avoidance and firm size on firm value with corporate governance as moderating variable. This research is a quantitative research method. The sample i…
Penelitian ini bertujuan untuk menguji pengaruh independensi, kompetensi dan akuntabilitas terhadap kualitas audit dan pengaruh due professional care sebagai variabel yang memediasi hubungan antara…
This study aims to measure the performance of PT. Sampoerna Agro Tbk using environment perspective and balanced scorecard. Balanced scorecard consists of financial, customer, internal business proc…
This study aimed to determine the effect of: (1) Profitability as measured by ROA ratio on audit report lag, (2) Solvability as measured by DAR ratio on audit report lag, (3) Liquidity as measured …
Audit report lag can result in e reduced value of information on the report. This study aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, and publ…
This study aims to determine how the effect of fraud pentagon theory in detecting fraudulent financial statement. There are 5 (five) elements in the Fraud Pentagon Theory, namely pressure, opportun…
Audit operasional merupakan komponen penting dan merupakan metode evaluasi yang digunakan untuk menilai efektifitas dan efisiensi yang telah dicapai oleh suatu perusahaan. Audit operasional akan me…
PENELITIAN INI BERTUJUAN UNTUK MENGETAHUI PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI …
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh beban pajak, aset tidak berwujud, kepemilikan asing, dan good corporate governance terhadap keputusan perusahaan untuk mel…
This research aims to empirically test the effect of taxes, bonus mecanism, tunneling incentive, exchange rate and leverage on transfer pricing. The data in this study used quantitative methods. Th…
CSR (Corporate Social Responsibility) environment is an action or a concept which done by the company as a form of their responsibility towards the social and environment. This article examined the…
This study aims to analyze the effect of liquidity, capital intensity and sales growth on tax avoidance. This study uses descriptive quantitative methods. Population in this research is agricultura…
This study aims to analyze the effect of DAR (Debt To Total Assets Ratio), ROA (Return On Assets), Firm Size, Firm Growth on Earning Management. Earning Management is measured using Discretionary A…
This study focuses on the understanding of tax regulations, the effect of perceptions on the effectiveness of the taxation system and the obedience of paying taxes for individuals who carry out onl…
This research aims to explore and analyze how the application, implementation, and reporting of investigative audits as well as resistance Badan Pengawasan Keuangan dan Pembangunan (BPKP) of in rev…
This research was conducted to determine the effect of the application of e- systems (e-registration, e-SPT, e-filling) and knowledge of taxes on the level of compliance of individual taxpayers in …
This study aims to examine the effect of the fair value of non-current assets, company complexity, and regulated industries in determining the amount of audit fees. This study used quantitative met…
This study aims to comprehend the effectiveness and contribution of street lighting tax onOganIlirOwn-source Revenue in 2015-2019 and to find out the procedures for tax collection and the efforts o…
Penelitian ini bertujuan untuk menguji pengaruh persepsi penggunaan electronic Tax (e-Tax) terhadap kepatuhan wajib pajak dalam rangka meningkatkan penerimaan pajak daerah. Populasi dalam penelitia…
This study aims to examine the effect of the Management Accounting System (SAM) and Total Quality Management (TQM) on Managerial Performance in the PT Pupuk Sriwidjaja Palembang environment. This s…
Tax avoidance is an effort to reduce tax burden undertaken by taxpayers legally by exploiting loopholes in tax regulation. Tax avoidance committed by taxpayers will decreased the State income from …