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…
This study aims to provide empirical evidence that profitability, liquidity, company activities and company age affect to the disclosure of sustainability report. The measurement index used as a re…
This research aims to prove empirically how the Current ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO) influence simultaneously or partially on Prof…
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 examine the effect of Sharia Compliance, Islamic Corporate Governance and Islamic Corporate Social Responsibility on Indonesian Islamic Banks in 2011-2021. This study uses a quan…
This study aims to determine the effect of implementing e-procurement on fraud prevention in Muara Enim Regency. The research was carried out from June to August 2022 in several regional agencies o…
The purpose of this study was to examine and analyze the effect of audit committee size, audit committee meeting intensity, and KAP status on audit fees. The type of data used in this research is s…
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 analyze the treatment of akad tijara in Padang restaurants in Palembang City. This type of research is a qualitative descriptive study that aims to provide a detailed description…
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 examine the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. …
This study aims to obtain empirical evidence regarding the effect of audit committee independence, managerial ownership and financial stability on the occurrence of fraud (fraud). The method used i…
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, …
This study aims to determine the effect of board directors size, board commissioner independence, board directors gender diversity, and audit quality on integrated reporting disclosure. The populat…
This study aims to determine the effect of independency, integrity, and professionalism on audit quality in Indonesian Supreme Audit Board in Southern Sumatera Region. This research uses the quanti…
Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini…
This research aims to know the implementation and impact of providing education and training on employee work performance at PT Pupuk Sriwidjaja Palembang. The education and training are provided t…
Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian i…
The objective of this research is to test the impact of audit fees, leverage, and audit complexity on Audit Report Lag. The data employed in this study consists of secondary data (panel data), gath…
Zakat is one of the obligations of a muslim wealth has reached nishab, besides that zakat is also a tool that can be used to reduce poverty. Zakat in Indonesia has enormous potential because Indone…
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 determine how the influence of the Characteristics of the Sharia Supervisory Board, Profitability and Leverage on Disclosure of Islamic Social Reporting, The population used in t…