Profitabilitas sangat penting bagi sebuah perusahaan untuk kelangsungan usahanya. Tujuan dari penelitian ini adalah menganalisis dan menguji pengaruh perencanaan pajak, good corporate governance, d…
This study aims to obtain empirical evidence of the influence of competence on work discipline, job satisfaction on work discipline, competence on organizational commitment, work satisfaction on or…
Setiap perusahaan perlu memperhatikan kepuasan pelanggan agar menciptakan loyalitas pelanggan sehingga terjadi pembelian berulang. Hal ini tak terkecuali pada perusahaan jasa peti kemas. Pelanggan …
This research aims to analyze system quality, service quality and relational marketing as variables that have the potential to increase user satisfaction and loyalty in using the BSB Mobile applica…
One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influe…
This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Ex…
PT. Pegadaian (Persero) merupakan Lembaga Keuangan Non Bank yang bergerak dalam bidang pembiayaan dengan menyalurkan dana kepada masyarakat dalam bentuk kredit berdasarkan hukum gadai dan memiliki …
This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on th…
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesuli…
Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sancti…
Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This …
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…