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…
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 …
This study aims to analyze the Effect of Corporate Social Responsibility, Inventory Intensity and Capital Intensity on Tax Aggressiveness with Audit Quality as a Moderation Variable in Manufacturin…
The purpose of the study was to determine the influence of Religion, Culture, Morals, and Awareness of Individual Taxpayer Compliance. The research sample obtained was 100 respondents using the Slo…
Tujuan dari dilakukannya penelitian ini adalah untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan agresivitas pajak terhadap sustainability report. Jenis data …
This study aims to determining how much influence deferred tax liability, tax planning, deferred tax assets and company size have on profit management. The sample in this study was chosen using pur…
The purpose of this research is find out how the effect of profitability, deffered tax expense, company size, and company age on tax avoidance. This study utilizes secondary data in the form of fin…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh return on asset, leverage, current ratio, koneksi politik dan sustainability report terhadap tax avoidance. Pada penelitian ini, tax a…
This study aims to analyze the effect of profitability, leverage, managerial ownership and audit committee on tax aggressiveness. The research of method use descriptive quantitative, the type of da…
This study aims to examine and analyze the effect of capital intensity, profitability and corporate governance on tax aggressiveness. The type of data used in this study is secondary data in the fo…
The study aims to determine and analyze the effect of tax avoidance and sales growth on external funding in sub-materials and chemical manufacturing companies during the 2018-2021 period on the Ind…