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…
This study aims to examine the influence of the audit committee, CEO duality, profitability, leverage, company size, and complexity of company operations on the timeliness of financial reporting. T…
This study aims to analyze and find empirical evidence on the effect of environmental social governance and green innovation on firm value with firm size as a moderating variable. The population of…
This study aims to analyze the effect of environmental, social and governance (ESG) and capital structure on financial performance. The type of data in this study is secondary data in the form of a…
This study aims to analyze the influence of management accounting information systems, performance measurement systems, and decentralization on managerial performance. The data used in this study a…
Tax compliance refers to the ability and willingness of taxpayers to fulfill their tax obligations in accordance with tax laws. This study aims to examine the effect of Government Regulation No. 55…
This research aims to analyze the influence of environmental, social and governance (ESG), leverage and capital intensity on tax avoidance. The type of data in this research is secondary data in th…
Tax avoidance is a strategy of taxpayers to legally reduce tax payments by exploiting loopholes in tax regulations. This study aims to examine the effect of thin capitalization, capital intensity, …
Penelitian ini bertujuan untuk menganalisis pengaruh institutional ownership, capital intensity, dan sales growth terhadap agresivitas pajak dengan firm size sebagai variabel moderasi. Agresivitas …
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh financial distress, transfer pricing, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan pertamban…
This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage…
This study aims to analyze the effect of financial distress, audit fee, and change of management on auditor switching. The sample for this study is non-financial sector companies that listed on the…