PENGARUH DEFERRED TAX EXPENSES, FREE CASH FLOW DAN TAX PLANNING TERHADAP EARN…

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…

PENGARUH TINGKAT PENGHASILAN, SANKSI PERPAJAKAN, DAN KESADARAN DIRI WAJIB PAJ…

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…

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, LIKUIDITAS, PROFITABILITA…

This research aims to prove empirically how the Current ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO) influence simultaneously or partially on Prof…

PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL …

Penelitian ini bertujuan untuk menguji pengaruh aset pajak tangguhan, beban pajak tangguhan, kepemilikan manajerial, dan koneksi politik terhadap manajemen laba pada perusahaan manufaktur. Pengambi…

PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, COM…

This research aims to examine and analyze the influence of Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size on Tax Planning (An Empirical Study on Manufacturing Com…

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK TERHADAP KEWAJIBAN PERPAJ…

This study aims to determine the effectiveness and contribution of tax collection with reprimand letter, distress warrant, and confiscation letter to corporate’s tax revenue. The object of this s…

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, PROFITABILITAS, DAN LEV…

Penelitian ini bertujuan untuk menguji secara empiris pengaruh corporate social responsibility, likuiditas, profitabilitas, dan leverage terhadap agresivitas pajak. Data pada penelitian ini menggun…

EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR …

This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, …

PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN MANAJEMAN LABA TERHADAP PENGHI…

Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini…

PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE, PROFITABILITAS, SALES GROWTH, DA…

Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian i…

EVALUASI FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK (STUDI EMPIRIS P…

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, leverage, capital intensity ratio dan pertumbuhan penjualan terhadap manajemen pajak yang diproksikan dengan tarif pajak efe…

ANALISIS USER EXPERIENCE PADA SISTEM PERPAJAKAN ELEKTRONIK MENGGUNAKAN USER E…

This study aims to test user experience in using the electronic taxation system using a user experience questionnaire at construction companies registered in Gapensi Palembang. The research method …

PENGATUH PENERAPAN E- TAX PADA PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN…

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e- tax, pajak hotel, pajak restoran, dan pajak hibuan terhadap pendapatan asli daerah dengan berfokus pada Kota Palembang. Data yang dig…

PENGARUH SISTEM PERPAJAKAN, KEADILAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI P…

This study aims to examine the effect of tax system, tax fairness, tax discrimination, tax technology and information on tax evasion. The object of this research is an individual taxpayer registere…

PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN M…

This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Interven…

PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KON…

This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study…

PENGARUH THIN CAPITALIZATION DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOID…

This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative …

PENGARUH CORPORATE SOCIAL RESPONSIBILITY,GENDER DIVERSITY, DEWAN KOMISARIS IN…

The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The ty…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE, KUALITAS AUDIT DAN RISIKO PER…

The study aims to analyze the effect of Environmental, Social, And Governance (ESG), audit quality and company risk on tax avoidance. The analysis method used is descriptive analysis and quantitati…

PENGARUH PENGHINDARAN PAJAK DAN TAX COMPLIANCE TERHADAP NILAI PERUSAHAAN DENG…

Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak dan tax compliance terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi pada perusahaan properti dan real est…

AKUNTANSI PAJAK: Sesuai dengan Undang-Undang Pajak Baru

Edition

-

ISBN/ISSN

979-669-073-x

Collation

xvi, 234 hlm. ; ilus.; 21 cm

Series Title

-

Call Number

336.395 Gun a

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GE…

This study aims to empirically examine the relationship between managerial ownership, institutional ownership and gender diversity of the board of directors on tax aggressiveness. The population us…

PENGARUH FIRM SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LIKUIDITAS TE…

PENELITIAN INI BERTUJUAN UNTUK MENGUJI DAN MENGANALISIS PENGARUH FIRM SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK. POPULASI DALAM PENELITIAN INI ADALAH P…

PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP KEP…

This study aims to examine the effect of attitudes, subjective norms, perceived behavioural control on individual taxpayer compliance in Bukittinggi City with intention to comply with taxes as an i…

MORAL PAJAK, PENEGAKAN HUKUM DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI ETIS PEN…

This study aims to empirically examine tax morals, law enforcement and the tax system on ethical perceptions of tax evasion. This study uses a survey method with a questionnaire. Respondents in thi…

PENGARUH SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP EFFECTIVE TAX …

The study aims to examine the effect of size, capital intensity and inventory intensity on effectice tax rate. The data type in this research was secondary data wich is the financial report listen …

PENGARUH PEMAHAMAN PAJAK, MODERNISASI ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJ…

This study aims to analyze the effect of tax understanding, modernization of tax administration, and tax sanctions on individual taxpayer compliance at WPOP UMKM Songket in Palembang City. The type…

PENGARUH PERUBAHAN TARIF PAJAK UU NO 7 TAHUN 2021 TERHADAP KEPATUHAN WAJIB PA…

This study aims to determine the effect of changes to the final tax rate policy of Law No. 7 of 2021 on taxpayer compliance of MSME actors in the city of Palembang. This research is a type of quant…

ANALISIS PERHITUNGAN, PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWA…

This study aims to find out how to calculate and deduct PPh Article 21 on employee salaries by PT. Waskita Karya (Persero) Tbk is in compliance or not with the Law on the Harmonization of Tax Regul…

PENGARUH CORPORATE SOCIAL RESPONSOBILITY, CAPITAL INTENSITY, DAN DEWAN KOMISA…

This research was conducted to examine the effect of corporate social responsibility, capital intensity, and independent commissioners on tax avoidance in mining companies listed on the Indonesia S…