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…
This study aims to empirically examine the effect of tax, debt covenant, and profitability on transfer pricing decisions. The type of data used in this study is secondary data sourced from the Indo…
Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, objektivitas, pengalaman kerja, pengetahuan, dan integritas terhadap kualitas hasil audit internal di Kota Palembang. Peneliti…
Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak orang pribadi di BPK Perwakilan Provinsi Sumatera Selatan dengan menggunakan theory of planned behavior dan kesadaran pajak. Peneli…
The number of Micro, Small and Medium Enterprises (MSMEs) has increased rapidly in Indonesia. Although MSMEs are experiencing rapid growth, the level of compliance of MSME actors in Indonesia in fu…
Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the com…
This study aimed to analyze the factors that influence individual taxpayer compliance. This research data is qualitative with non-probability sampling method, and used accidental sampling technique…
This study was aimed to determine, describe and analyze the effectiveness of the implementation of the Motor Vehicle Tax Whitening Program in Pagaralam City. The type of this research is qualitativ…
The study aims to examine the effect of Tax Aggressiviness, Corporate Social Responsibility, and Independent Commissioner on Sustainability Report. The data type in this research was secondary data…
This study aims to examinethe effect ofthe tax system, tax sanctions and tax rates on tax evasion. The type ofdata used in this study si primary data using quantitative methods. Thepopulation in th…
Tax is a very important element for a country. This is because most of the state's revenue comes from the tax sector. This study aims to reexamine the effect of financial distress, earnings managem…
Capital structure is a permanent source of spending that includes debt and equity capital. Meanwhile, the financial structure reflects the consideration of all debts (long-term and short-term) with…
Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh corporate social responsibility dan good corporate governance (frekuensi rapat dewan komisaris, keberagaman gender pada dew…
The purpose of this study is to examine how tax expense, foreign ownership, thin capitalization, tax haven utilization, and tunneling incentives influence transfer pricing decisions with financial …
This study aims to determine and examine the effect of earnings management, corporate risk as a proxy for financial distress has an effect on tax aggressiveness. And to find out and test the effect…
The purpose of this research examined the effect of tax avoidance and good corporate governance (independent commissioners, managerial ownership, institutional ownership, audit quality and concentr…
This study aims to examine the effect of taxes, tunneling incentives and bonus mechanisms on transfer pricing, which consists of three independent variables, namely taxes, tunneling incentives, and…
The Purpose of this study is to empirically examine the effect of leverage and profitability on tax aggressiveness, as well as the moderating effect of firm size on the effect of leverage and profi…
Penggelapan pajak merupakan perbuatan melanggar undang undang perpajakan, misalnya wajib pajak menyampaikan atau melaporkan jumlah penghasilan yang lebih rendah daripada yang sebenarnya di dalam Su…
This study aims to analyze the effect of tax evasion, tunneling incentive, and audit committee on the preparation of the sustainability report. The population in this study are mining companies lis…
This study was conducted to examine the effect of disclosure of corporate social responsibility, independent commissioners and capital intensity on tax aggressiveness in food and beverage sub-secto…
The purpose of this research is to exam and analyze empirically the effect of the taxation systems, justice of the taxation system, tax rates, love of money, and tax audits on tax evasion. The type…