Penelitian ini menganalisis pengaruh good corporate governance terhadap tax avoidance. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 2…
Tax avoidance is a strategy to minimize the tax burden that is done legally and does not violate tax regulations. This study aims to obtuin empirical evidence about the influence of corporate gover…
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 test and analyze the effect of tax expenses, debt covenant, and good corporate governance on transfer pricing. The data type in this research was secondary data which was the fin…
This study aims to obtain empirical evidence regarding the effect of the number of value added tax enterprises, tax payment slip, and tax audit on revenue of value added tax through a study at tax …
This research aims to analyze the effectiveness and contribution of BPHTB, PBB-P2, and Groundwater Tax Revenue of Regional Original Revenue (ROR) in Palembang City (2016 until 2020). This research …
This study aims to test the effect of Profitability, Leverage, Size, and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2021, to test t…
This research aims to examine the effect of Profitability, Capital Intensity and Sales Growth on tax avoidance in banking companies listed on the Indonesia Stock Exchange in 2016-2021. The research…
Penerimaan pajak merupakan sumber penghasilan terbesar bagi negara. Hampir dalam setiap proyek pembangunan yang dilaksanakan pemerintah, dibiayai dari dana pajak yang dikumpulkan dari masyarakat. I…
This study aims to empirically examine the effect of transfer pricing, capital intensity, institutional ownership and political connection on tax avoidance. In this study, tax avoidance is proxied …
This study aims to empirically examine the effect of book tax difference, intangible assets and tunneling incentives on transfer pricing decisions with foreign ownership as a moderation variable. T…
This study aims tp analyse the influence of capital intensity, managerial ownership, accounting conservatism, leverage, and sustainability reporting of tax avoidance by focusing on Banking Subsecto…
The bigger the company, the bigger the tax that must be paid. The company will minimize tax spending, one of which is by doing debt management. This study aims to determine the effect of Debt to Eq…
Penelitian ini bertujuan untuk menguji bagaimana minat wajib pajak badan di KPP Madya Palembang dalam memanfaatkan sistem e-registration dapat dipengaruhi oleh persepsi kegunaan, persepsi kemudahan…
Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli kota Palembang tahun 2016-2020 dengan menggunakan metode…
ABSTRACT The Influence Of Fixed Assets Intensity, Sales Growth, And Political Connections On Tax Aggressiveness In Manufacturing Companies In The Food & Beverage Sub-Sector Listed On The Indonesia …
This study aims to analyze the effect of good corporate governance proxied by institutional ownership, independent commissioners, audit committees and audit quality on tax avoidance in manufacturin…
Tujuan penelitian ini untuk mengetahui adanya pengaruh Kepemilikan Institusional, Profitabilitas dan Komite Audit terhadap penghindaran Penghindaran Pajak. Teori yang digunakan yaitu Teori Agensi. …
The purpose of this research is for examining and analyzing empirically the impact of taxpayer trust, tax understanding, trust in goverment and social environment to the motor vehicle taxpayer alle…
The Purpose of this study is aims to find out in depth the process of implementing income tax withholding and collection of income tax (PPH) on trade through the electronic system (PMSE) in the cit…
This research was conducted to determine the level of effectiveness and contribution of BPHTB and PBB P2 tax revenues to the local taxes of Prabumulih City. The type of research used in this study …
This study aims to determine whether the application of corporate income tax and value added tax is in accordanve with applicable laws and regulations. The data used in this study are company finan…
The purpose of this study was to examine and analyze the effect of thin capitalization, financial distress, profitability, and firm size on tax avoidance. The type of data used in this study is sec…
The purpose of this study was to examine and analyze the influence of knowledge and understanding of tax procedures, service quality, perceptions of the effectiveness of the taxation system and the…
This research examines the effect of tax payer compliance level, tax sanctions and tax audits on tax receipts at KPP Palembang Ilir Timur. Determination of the sample in this study was taken from t…
This study aims to determine the effect financial distress, profitability, company size and tax avoidance on the preparation of sustainability reports (case studies of the financial sector for the …
This study aims to examine the effect of tax justice, the taxation system and the possibility of detecting fraud on tax evasion. The type of data used in this study is primary data using quantitati…
This study aims to examine the effect of return on assets, leverage, sales growth, and firm size on tax avoidance. This research uses quantitative methods. The sample in this research is as many as…
This study aims to analyze the effect of tax knowledge and ease of tax application on taxpayer compliance through attitude as an intervention variable in the Ogan Komering Ulu Timur district govern…
This study aims to determine the effect of tax sanctions, religiosity, and nationalism on motor vehicle tax compliance in Palembang City. The type of data used in this research is primary data in t…