This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative appr…
This research aims to examine the effect of E-Budgeting, Accessibility and Accounting Information Systems on Regional Financial Management Accountability with the Internal Control System as a Moder…
This research aims to examine the effect of tax knowledge, tax socialization, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City. The method in this study uses quanti…
This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific region. Carbon emissions discl…
This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector…
This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia St…
This study aims to examine the effect of tax planning, asset growth, capital structure, environmental social and governance on firm value. The population used in this study were all manufacturing i…
This study aims to examine the impact of Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption on taxpayer compliance. The research focuses on motor vehicle taxpayers at the Regional…
This study aims to examine the effect of sales growth, leverage, and company size on tax avoidance. The object of this research is property and real estate companies in 2019-2023. By using purposiv…
Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow (FCF), Leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan Profitabilitas yang diproksikan dengan Return On Assets (ROA) …
This research aims to examine the influence of the quality of the information system, transparency of financial reports, and financing reporting, on the financial performance of Baitul Maal wa Tamw…
This study aims to analyze the influence of the board of directors, board of commissioners, sharia supervisory board, and profitability on the disclosure of Islamic social reporting (ISR). The data…
This study aims to analyze determinant factors of the digitalization of tax administration in Palembang. The number of research samples was 118 tax consultants registered in three associations name…
Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak terhadap penggunaan Core Tax Administration System (CTAS) pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ili…
This study aims to examine the effect of information asymmetry, capital structure, free cash flow, and operating cash flow on earnings management, as well as to test the differences in the independ…
This study aims to analyze and provide empirical evidence on the effect of profitability (PRO), firm size (UP), and cash holding (CH) on firm value (NP) with environmental costs (BL) as a moderatin…
Self Assessment System is a system designed to facilitate taxation activities, granting taxpayers the trust to manage their tax obligations independently. The effectiveness of the Self Assessment S…
This study aims to examine the effect of audit tenure, audit fee, audit rotation, and company size on audit quality (study in food and beverage subsector companies listed on the Indonesia Stock Exc…
This study aims to analyze the determination of taxpayer compliance at the Palembang Ilir Barat Pratama Tax Service Office. The analysis method used is quantitative analysis with multiple linear re…
Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, pengungkapan ESG, dan manajemen risiko dalam mendeteksi kecurangan laporan keuangan. Objek dalam penelitian ini adalah perusahaan sek…
This research aims to examine the influence of digital transformation, environmental, social, and governance and marketing on tax avoidance on non-cyclical companies listed on the Indonesia Stock E…
This study aims to analyze the influence of company size, profitability, leverage and sales growth on tax aggressiveness. In this research sample, mining companies listed on the Indonesia Stock Exc…
This study aims to examine and analyze the factors influencing profitability. The variables used in this research include the Independent Board of Commissioners, Institutional Ownership, and the Va…
This research aims to examine the influence between machiavellism, religiousity and love of money on academic fraud with ethical perceptions as mediation variables. The population of this study was…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indones…
This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research s…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palem…
This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in man…
This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the pur…
This study aims to analyze the effect of profitability, managerial ownership, gender diversity, and audit quality on the integrity of financial statements. The population used in this study are ban…