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…
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…