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 …
ABSTRACT ANALYSIS OF THE EFFECTIVENESS OF RECEIPT OF LAND AND BUILDING TAX (UN) CONTRIBUTION TO LOCAL TAXES AND THEIR EFFECT ON ECONOMIC GROWTH (Study of Cities in South Sumatra) By: Tahada; didik …
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 analyzes the effect of Industrial Production Index, Tax Revenue, Short Term Interest Rate and Inflation on Velocity of Money (M1 and M2) in a comparative study of Indonesia and Malaysia.…
This study aims to determine the contribution level of hotel tax, restaurant tax, entertainment tax to region own source revenue in Indonesia and to determine the impact of hotel tax revenue, resta…
This study aims to analyze and determine the effect of Population Density, PDRB Per Capita and Number of Motorized Vehicles on Motor Vehicle Tax Revenue in South Sumatra Province. The data used is …
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…
The purpose of this study was to determine the effect of Return On Assets, Leverage, Firm Size, Institutional Ownership and Capital Intensity on Tax Avoidance. The population in this study are manu…
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…