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 …
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 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…
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…
This reasearch aims to examine the effect of transfer pricing, earning management, profitability, sales growth and leverage on tax avoidance. This study uses quantitative methods. The sample in thi…
Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to ta…
This study aims to analyze the effect of leverage, profitability and liquidity on tax aggressiveness. The data in this study used a quantitive descriptive method. The population in this study are c…
Along with technological developments, the tax reporting system has been modernized, namely using an online reporting system known as e-Filing. This study aims to determine the implementation of th…
This study aims to determine the effect of company size, foreign ownership, taxes, exchange rates and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock E…
This study aims to determine the effect of financial distress, profit management, management ability, and political connections on tax aggressiveness on manufacturing companies listed on the Indone…
The purpose of this study is to examine the effect of the self-assessment system, tax audit, and tax collection on value-added tax revenue at the Lubuk Linggau Pratama Tax Service Office. The type …