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…
This research aims to determine the effect of profitability, debt covenant, tunneling incentive, and intangible asset on transfer pricing decisions. The population in this study are manufacturing c…
This study aims to obtain empirical evidence of the effect Good Corporate Governance (GCG), company size, and effective tax rate on transfer pricing. Transfer pricing is part of trading activity. T…
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 …