The study aims to analyze the effect of Environmental, Social, And Governance (ESG), audit quality and company risk on tax avoidance. The analysis method used is descriptive analysis and quantitati…
West Java Province has significant potential in the tourism sector with a variety of destinations that can be found in each of its regencies and cities. Tourism is one of the sectors that makes a s…
Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak dan tax compliance terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi pada perusahaan properti dan real est…
This research was motivated by the lack of tax morale of Indonesian citizens. This study aims to see the effect of a sense of security on the tax morale of Indonesian citizens. This study uses quan…
Palembang is one of the autonomous regions of Indonesia that already applying the concept of E-Government through the Electronic Tax program (E-Tax) can increase local government income through ele…
Penelitian ini membahas tentang Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor pada Samsat Musi Rawas Utara. Hal ini merupakan upaya yang dilakukan oleh Samsat Musi Rawas Utara yang bertu…
This research was conducted to test the research hypothesis. In this study, there are two independent variables, namely the use of E-Tax and trust in the government on one dependent variable, namel…
This study aims to determine the in effectiveness of Public Private Partnership in Implementating E-Tax at the Regional Tax Management Agency Palembang City. The design used is qualitative. With a …
Penelitian ini dilatarbelakangi oleh tidak tercapainya realisasi penerimaan Pajak Hiburan oleh Badan Pengelolaan Pajak Daerah Kota Palembang pada tahun 2020. Tujuan dari penelitian ini adalah untuk…
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 …