This study aims to determine whether profitability, leverage, and capital intensity have a significant effect on tax avoidance. The research sample used in this study were mining companies listed o…
Penelitian ini bertujuan untuk menguji apakah perencanaan pajak, aset pajak tangguhan dan beban pajak tangguhan berpengaruh terhadap manajemen laba di Sektor Property and Real Estate yang Terdaftar…
This study aims to determine empirically the effect of tax planning (Effective Tax Rate), profitability (Return On Assets), and liquidity (Current Ratio) on firm value (Tobin’s Q) in LQ45 compani…
This research aims to analyze whether the socialization of the self-assessment system and understanding of tax and Fiscus services influence the level of willingness to pay taxes of personal taxpay…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, tunneling incentive, profitabilitas, mekanisme bonus, dan debt covenant terhadap transfer pricing pada perusahaan manufaktur …
The study aims to examine the effect of tax planning, deferred tax expense, managerial ownership, leverage and firm size on earnings management in manufacturing companies listed on the Indonesia st…
This study aims to analyze the effect of firm size, profitability, capital intensity, and leverage on tax avoidance and institutional ownership as moderating variables in real estate and constructi…
Pajak air tanah merupakan salah satu jenis pajak daerah kabupaten/kota. Pungutan pajak air tanah harus dilakukan dengan benar dan sesuai agar dapat meningkatkan pendapatan asli daerah (PAD) serta m…
Tujuan dari penelitian ini yaitu untuk menggambarkan prosedur penghitungan pajak, pelaksanaan pencairan pajak, dan mengetahui pajak atas JHT bagi peserta BPJS Ketenagakerjaan di Kota Palembang. Ran…
This study aims to determine the effect of leverage, firm size and family ownership on tax avoidance. Data collection techniqes were carried out by purposive sampling. The data used is secondary da…
The purpose of this study was to determine the effect of tax service quality, understanding of tax regulations and tax sanctions on taxpayer compliance (Study Case of KPP Pratama Ilir Barat Palemba…
The purpose of the intensification policy is as a supervisor for all tax objects whether they are in accordance with what is determined or not. The focus of the intensification policy is to identif…
This study aims to analyze the effect of profitability, sales growth, corporate social responsibility and capital intensity on tax avoidance. The data in this study used a quantitative descriptive …
The existence of the tax expense reduction activities by taking advantage of a tax regulation gap loopholes is called tax avoidance. Factors that can influence tax avoidance are institutional owner…
Tax is one of the fiscal policies in order to increase the source of revenue for the state. As a taxpayer who complies with tax regulations, you should have knowledge of how to calculate, pay, repo…
Earnings management practices can be detected using a tax planning approach and deferred tax expense. Testing the effect of tax planning and deferred tax expense on earnings management in financial…
The purpose of this study is to examine the effect of transfer pricing, sales growth, and good corporate governance on tax avoidance practices. The type of data used in this study is secondary data…
Tax compliance is one of the reasons that affect the amount of state revenue sourced from taxes. Tax simplification is an important thing that can improve taxpayer compliance behavior in carrying o…
This study aims to examine the effect of company characteristics and sales growth on tax avoidance. The independent variables in this study consist of profitability, leverage, firm size, sales grow…
This study aims to examine the effect of profitability, leverage, corporate governance and corporate social responsibility (CSR) on tax planning. In this study, the independent variables are profit…
This researeh aims to evaluate Ihe accounling treatment of depreciation of fixed assets and the impaet on corporate profits. To obtain the necessary data, so it used interview and documenlation and…
This research aims to determine whether the tax audit and inflation level have a significant efTect either simultaneously or partially, for tax receivables development at Tax Service Office Madya P…
Penelitian ini bertujuan untuk mengetahui Pengaruh Akses Pajak, Tarif, E-Samsat dan Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak Kendaraan Bermotor di Samsat Kota Palembang. Penelitian ini meng…
Pajak adalah kontribusi wajib kepada Negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang. Penelitian ini bertujuan untuk menganalisis pengaruh profita…
Penelitian ini bertujuan untuk menganalisis kontribusi penerimaan pajak sarang burung walet pada penerimaan pajak daerah kota Palembang serta untuk mengetahui seberapa besar efektivitas dan laju pe…