Penelitian ini bertujuan untuk menguji pengaruh aset pajak tangguhan, beban pajak tangguhan, kepemilikan manajerial, dan koneksi politik terhadap manajemen laba pada perusahaan manufaktur. Pengambi…
This study aims to determine the contribution of taxes to state revenue in Indonesia and to analyze the influence of the elements in the governance indicators, specifically Control of Corruption, G…
This research aims to examine and analyze the influence of Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size on Tax Planning (An Empirical Study on Manufacturing Com…
This study aims to determine the effectiveness and contribution of tax collection with reprimand letter, distress warrant, and confiscation letter to corporate’s tax revenue. The object of this s…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh corporate social responsibility, likuiditas, profitabilitas, dan leverage terhadap agresivitas pajak. Data pada penelitian ini menggun…
This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, …
Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini…
Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian i…
Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, leverage, capital intensity ratio dan pertumbuhan penjualan terhadap manajemen pajak yang diproksikan dengan tarif pajak efe…
This study aims to test user experience in using the electronic taxation system using a user experience questionnaire at construction companies registered in Gapensi Palembang. The research method …
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e- tax, pajak hotel, pajak restoran, dan pajak hibuan terhadap pendapatan asli daerah dengan berfokus pada Kota Palembang. Data yang dig…
This study aims to examine the effect of tax system, tax fairness, tax discrimination, tax technology and information on tax evasion. The object of this research is an individual taxpayer registere…
This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Interven…
This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study…
This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative …
The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The ty…
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…