This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quant…
This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from …
Penelitian ini bertujuan untuk menguji pengaruh mutu audit committee, financial distress, dan standar kantor akuntan publik (KAP) terhadap kualitas laporan keuangan serta menguji perbedaan variabel…
This research aims to examine the influence of company size, institutional ownership, litigation risk, and financial distress on green accounting in energy sector companies listed on the Indonesian…
This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (…
Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat k…
This study aims to examine the effect of investment performance, cash turnover, and firm value on financial performance, with Islamic Good Corporate Governance (ICG) as a moderating variable. The o…
This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the numb…
This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service…
This study examines the effect of Sales Growth and Environmental Social Governance (ESG) on Company Value, with Tax Avoidance as an intervening variable. The sample consists of 54 non-financial com…
This research investigates the effect of leadership style, organizational commitment, and management accounting systems on managerial performance at PT Telkom Indonesia (Persero) Tbk Palembang. A q…
This study aims to analyze the effect of information technology utilization and tax socialization on individual taxpayer compliance in a manpower service company at PT Baturaja Daya Insani. This re…
This study aims to examine the effect of earnings management, good corporate governance (GCG), and tax planning on the disclosure of sustainability reports (SR) in State-Owned Enterprises (SOEs) li…
This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research…
This study aims to examine the effect of earnings management, managerial ownership and profitability on tax aggressiveness with independent commissioners as moderating variables. The type of data u…
This study aims to analyze and assess the compliance of the implementation of the internal control system for drug inventory at the Pharmacy Installation of the Health Office of Ogan Komering Ilir …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor p…
Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Pa…
Penelitian ini menganalisis pengaruh Environmental Social Governance (ESG), kualitas audit, dan risiko perusahaan terhadap penghindaran pajak pada perusahaan IDX30 periode 2022–2024. Dengan pende…
Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palemb…
This study aims to understand how political connections, family ownership, and gender diversity on the board of commissioners influence tax aggressiveness in manufacturing companies listed on the I…
This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative ap…
The research aims to determine the impact of KAP reputation, auditor gender diversity, public ownership, and management changes on auditor switching in financial sector companies on the IDX in the …
This research aims to test the effect of mechanism corporate governance, firm size, profitability and liquidity regarding CSR disclosure in companies listed in the LQ45 Index listed on the Indonesi…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit yaitu, gender, etnis, kualifikasi, dan kesibukan terhadap pilihan auditor. Sampel penelitian terdiri dari 597 perusahaan s…
“This research aims to test and analyze the impact of implementing government accounting standards, internal control, human resource competence, and good governance on the quality of the South Su…
The government is considered successful if it can effectively manage its administration to provide welfare to the entire society. The performance of government agencies is closely related to superv…
This research aims to empiricay test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on…
This research aims to analyze the influence of environment, social and governance (ESG), leverage and sales growth on tax avoidance. The type of data in this research is secondary data in the form …