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…
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…
Penelitian ini bertujuan untuk menguji pengaruh aset pajak tangguhan, beban pajak tangguhan, kepemilikan manajerial, dan koneksi politik terhadap manajemen laba pada perusahaan manufaktur. Pengambi…
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…
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…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh corporate social responsibility, likuiditas, profitabilitas, dan leverage terhadap agresivitas pajak. Data pada penelitian ini menggun…
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, …
Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini…
Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian i…
Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, leverage, capital intensity ratio dan pertumbuhan penjualan terhadap manajemen pajak yang diproksikan dengan tarif pajak efe…
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 …
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…
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…
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…
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…
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 …
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…
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…
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…