This study aims to analyze the effect of financial distress, audit report lag and debt default on going concern opinion with audit reputation as a moderate variable. The sample for this study is en…
The study aims to analyze the effect of good corporate governance, which includes the board of commissioner, the board of directors, audit committee, managerial ownership, and institutional ownersh…
This research aims to examine the effect of corporate governance, leverage, liquidity and profitability on tax aggressiveness in IDX30 companies listed on the IDX in 2019-2022. The samples selected…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aims to reduce tax obligations. This study aims to analyze the effect of CSR, …
This research aims to analyze the factors influencing the compliance of corporate taxpayers in Ogan Komering Ulu Regency. Data were collected through a questionnaire from 170 respondents who own bu…
This research aims to empirically examine the effect of board of directors characteristics and ownership concentration on accounting conservatism. The characteristics of the board of directors were…
This study aims to test and analyze the effect application of the e-filing system and tax volunteers in reporting annual tax returns on taxpayer compliance. The research uses quantitative methods, …
This study aims to examine the effect of deffered tax, tax avoidance and tax planning on firm value with Price Book Value (PBV) as a measurement proxy. The population on this studi consists of comp…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and …
This research was conducted to see how the application of sharia business ethics affects the development of cooperative progress at BMT Insan Mulia Palembang. This research uses qualitative researc…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah w…
This study aims to analyze the influence of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value. The research sample consists of 29 companies…
This study aims to determine the effect of audit opinion, audit committee, audit risk and management turnover on audit fees. The object of this research is a Banking Company listed on the IDX. This…
Penelitian ini bertujuan untuk menguji pengaruh financial distress, ketepatan waktu pelaporan audit (timeliness), dan kebijakan dividen terhadap reaksi investor pada perusahaan perbankan yang terda…
Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, kepemilikan institusional, dan investment opportunity set terhadap audit report lag pada perusahaan sektor properti dan real…
This study aims to analyze the projection of Land and Building Tax (PBB) revenue at Bapenda Kota Palembang for the years 2025-2029. This study is motivated by the discrepancies between the targets …
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies l…
Profitabilitas sangat penting bagi sebuah perusahaan untuk kelangsungan usahanya. Tujuan dari penelitian ini adalah menganalisis dan menguji pengaruh perencanaan pajak, good corporate governance, d…
This study aims to obtain empirical evidence of the influence of competence on work discipline, job satisfaction on work discipline, competence on organizational commitment, work satisfaction on or…
Setiap perusahaan perlu memperhatikan kepuasan pelanggan agar menciptakan loyalitas pelanggan sehingga terjadi pembelian berulang. Hal ini tak terkecuali pada perusahaan jasa peti kemas. Pelanggan …
This research aims to analyze system quality, service quality and relational marketing as variables that have the potential to increase user satisfaction and loyalty in using the BSB Mobile applica…
One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influe…
This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Ex…
PT. Pegadaian (Persero) merupakan Lembaga Keuangan Non Bank yang bergerak dalam bidang pembiayaan dengan menyalurkan dana kepada masyarakat dalam bentuk kredit berdasarkan hukum gadai dan memiliki …
This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on th…
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesuli…
Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sancti…
Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This …
This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative appr…