The purpose of this study is to examine how tax expense, foreign ownership, thin capitalization, tax haven utilization, and tunneling incentives influence transfer pricing decisions with financial …
This study aims to determine and examine the effect of earnings management, corporate risk as a proxy for financial distress has an effect on tax aggressiveness. And to find out and test the effect…
The purpose of this research examined the effect of tax avoidance and good corporate governance (independent commissioners, managerial ownership, institutional ownership, audit quality and concentr…
This study aims to examine the effect of taxes, tunneling incentives and bonus mechanisms on transfer pricing, which consists of three independent variables, namely taxes, tunneling incentives, and…
The Purpose of this study is to empirically examine the effect of leverage and profitability on tax aggressiveness, as well as the moderating effect of firm size on the effect of leverage and profi…
Penggelapan pajak merupakan perbuatan melanggar undang undang perpajakan, misalnya wajib pajak menyampaikan atau melaporkan jumlah penghasilan yang lebih rendah daripada yang sebenarnya di dalam Su…
This study aims to analyze the effect of tax evasion, tunneling incentive, and audit committee on the preparation of the sustainability report. The population in this study are mining companies lis…
This study was conducted to examine the effect of disclosure of corporate social responsibility, independent commissioners and capital intensity on tax aggressiveness in food and beverage sub-secto…
The purpose of this research is to exam and analyze empirically the effect of the taxation systems, justice of the taxation system, tax rates, love of money, and tax audits on tax evasion. The type…
Agresivitas pajak adalah perbuatan atau tindakan yang dilakukan oleh perusahaan dengan memanipulasi penghasilan kena pajak, bertujuan untuk mengurangi kewajiban perpajakan dan dapat dilakukan denga…
The purpose of this research to known the level of effectiveness and contributions of stamp duty tax to tax revenues for 2016-2020 in KPP Madya Palembang City. This riset uses a qualitative method …
The purpose of this study was to examine the effect of justice, skepticism of the tax authorities, love of money and materialism as moderators of the love of money on tax evasion based on the perce…
The purpose of this study was to examine how the effect of E-SAMSAT, SAMSAT Mobile and SAMSAT Drive-Thru on the level of motor vehicle tax revenue in Lubuklinggau City. This study uses primary data…
This research is motivated by the large number of taxpayers who still lack awareness in paying their obligations in paying vehicle taxes, especially R4 (four-wheeled) vehicle taxpayers who are in t…
This study aims to determine the tax collection budget at the Palembang City Regional Tax Management Agency during the Covid-19 Pandemic using the concept of Business Process Management, Business P…
Penelitian ini bertujuan untuk menguji Pengaruh laverage dan ukuran perusahaan terhadap tax avoidance dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan pertambangan batubara ya…
This study aims to determine the contribution and effectiveness of local taxes and local levies in the city of North Musi Rawas and their contribution to the Regional PAD of Musi Rawas Regency. Thi…
ABSTRAK Penghindaran Pajak Berganda diatur di dalam Pasal 39 Undang-Undang No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan. Tujuan penelitian untuk menganalisis dan menjelaskan pe…
This study aims to analyze the effect of good corporate governance as proxied by independent commissioners, audit committees, managerial ownership and institutional ownership and CEO’s gender on …