This study aims to empirically examine the effect of size, leverage, profitability, capital intensity ratio and inventory intensity ratio against on effective tax rate. The independent variables us…
This study aims to examine the perceptions of E-Tickets, service quality, and taxpayer awareness in increasing motor vehicle tax compliance in the city of Palembang. The type of data used in this s…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh beban pajak, tunneling incentive, exchange rate, kepemilikan asing, dan ukuran perusahaan terhadap keputusan transfer…
Penelitian ini bertujuan untuk mengetahui : Pengaruh penerapan e-filing terhadap Kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur, Pengaruh tingkat pemahaman perpajakan terhadap Kepatuhan …
Transfer pricing for the tax authority is an effort to avoid high tax burdens. However, in deciding whether the company is correct in carrying out transfer pricing, it is best to pay attention to t…
This study aims to examine the influence of moderating influence, work motivation and information relevant to work on the influence of influence on managerial performance of regional apparatus. The…
This study aims to analyze the effect of tax knowledge, tax rates and tax sanctions on individual MSME taxpayer compliance. This research data uses a quantitative approach method. The population in…
This study aims to analyze the effect of GCG and capital structure on company performance with company size as an intervening variable. The method used in this research is a quantitative approach. …
This research is a comparative analysis research, a research method that compares patterns of cause-and-effect relationships by analyzing the factors that cause the occurrence of a particular pheno…
The purpose of this study was to determine the effect of auditor switching, audit opinion, financial distress, and inventory activity on audit delay in basic material sector companies listed on the…
The purpose of this study was to determine the effect of audit fee , audit tenure and audit committee on audit quality in Indonesian. The research population consisted of 16 syaria commercial bank …
This research aims to examine the effect of tax minimization, tax haven, good corporate governance, and foreign ownership on transfer pricing. This type of research is quantitative with the data te…
This research aims to determine the effect of leverage, capital intensity, inventory intensity and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange 20…
This research aims to determine and analyze the influence of profitability, leverage and independent commissioners on tax avoidance in the banking sector in Indonesia in 2020-2022. This research is…
Currently, Baitul Maal wa Tamwil (BMT) is one of the fastest-growing sharia-based financial institutions in Indonesia, so its financial records must comply with the Statement of Islamic Financial A…
Fraud is an essential problem in implementing good corporate governance. Many parties are harmed by acts of fraud that occur in companies such as investors, creditors, and the public. This study ai…
This research aims to get the empirical evidence of the effect of bonus motivation, managerial ownership, independent commissioner, and firm size toward earnings management in Indonesia consumer go…
Penelitian ini bertujuan untuk mengetahui pengaruh dari penerapan whistleblowing system, budaya organisasi, anti-fraud awareness, dan penggunaan teknologi terhadap pencegahan kecurangan (fraud prev…
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh sistem perpajakan, keadilan perpajakan dan love of money terhadap persepsi wajib pajak orang pribadi tentang penggelapan p…
The study aims to examine and analyze the effect of the size of board commissioners, the size of audit committee, and the size of public accounting firm on audit fee. The data used in this study is…
The study aims to determine the effect of production costs and operational costs to net profit. The type of data used in this study is secondary data in the form of company annual financial reports…
The study aims to analyze and determine the effect of Tax, Bonus Mechanism, Exchange Rate and Company Size on Transfer Pricing decision. The type of data used in this research is secondary data in …
This study aims to analyze and evaluate the government's internal control system (SPIP) in the management of dana desa in Desa Kuripan Selatan, Muara Enim. This research uses a type of qualitative …
This study aims to examine the effect of regional characteristics consisting of local original income, intergovernmental revenue, regional spending, total assets, and administrative age on the leve…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, inventory intensity, leverage, profitabilitas, dan likuiditas terhadap agresivitas pajak. Populasi pada penelitia…
Penelitian ini bertujuan untuk mengetahui pengaruh keadilan distributif, keadilan prosedural, dan partisipasi anggaran terhadap kinerja manajerial pada PT. Semen Baturaja Tbk. Penelitian ini merupa…
This study aims to empirically test the relationship between managerial ownership, government ownership and political connections on audit fees. The population used in this research is all non-fina…
This study aims to examine the effect of deferred tax expense, free cash flow and tax planning on earnings management. This research focuses on BUMN companies listed on the Indonesia Stock Exchange…
This study aim to examine the effect of stakeholder pressure and corporate governance on the transparency of sustainability report in manufacturing companies listed in Indonesia Stock Exchange on 2…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh tingkat penghasilan, sanksi perpajakan, dan kesadaran diri wajib pajak terhadap kepatuhan wajib pajak kendaraan bermo…