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…
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…
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…
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…
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…
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 …
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…
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…
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…
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…
Penelitian ini bertujuan untuk mengetahui apakah profitability, leverage, dan capital intensity berpengaruh terhadap tarif pajak efektif. Jenis data yang digunakan pada penelitian ini adalah data s…
This study aims to analyze the effect of Implementing Electronic Samsat, Quality of Tax Services, and Taxpayers Perceptions of Tax Benefits on Motor Vehicle Taxpayer Compliance in Palembang City. T…
Penelitian ini bertujuan untuk menganalisis pengaruh administrasi perpajakan terhadap wajib pajak orang pribadi usaha mikro, kecil, dan menengah di Kecamatan Ilir Timur I Kota Palembang dengan meng…