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…
This study aims to both test and analyze the effect of Murabahah, Mudharabah, Musyarakah, Istishna, Ijarah, and Qardh financing on the Profitability of Bank Muamalat Indonesia for the 2017-2022 per…
This study aims to test user experience in using the electronic taxation system using a user experience questionnaire at construction companies registered in Gapensi Palembang. The research method …
This study aims to examine the effect of company size, company complexity, retun on equity, and debt to equity ratio on auditor switching. The type of data used in this research is secondary data i…
This study aims tp analyse the influence of total quality management, performance measurement system and information technology on managerial performance in credit union Palembang city partially. T…
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e- tax, pajak hotel, pajak restoran, dan pajak hibuan terhadap pendapatan asli daerah dengan berfokus pada Kota Palembang. Data yang dig…
Human Resources (HR) are an important asset for a company in its efforts to achieve its goals. Human resources have the main function of a company to influence the efficiency and effectiveness of t…
This study aims to determine the effect of debt default, prior opinion, and profitability on receiving going concern audit opinion in mining companies listed on the Indonesia Stock Exchange in 2017…
This study aims to analyze how the application of Sharia and accounting aspects that occur in Sharia hotels in the Mandailing Natal district includes the suitability of their management under the D…