ABSTRAK Analisis Sosialisasi dan Pemahaman Prosedur Perpajakan Wajib Pajak Terhadap UMKM Mikro (Studi Kasus UMKM Kuliner Kecamatan Ilir Barat 1 Kota Palembang) Oleh : Restu Ayu Ningsih Penelitian i…
This study investigates the determinants influencing the use of performance measurement systems (PMS) in local governments of South Sumatera. The research aims to identify critical factors that aff…
This research aims to examine the influence of foreign ownership, public ownership, independent board of commissioners, independent audit committee, and audit quality on information transparency. T…
This study examines the influence of gender diversity of the Board of Commissioners, ethnic diversity of the Board of Commissioners, share ownership of the Board of Commissioners, and the expertise…
This study aims to examine the effect of real activity manipulation, profitability and business strategy on going concern audit opinion. The object of this research is the raw goods sector companie…
This research aims to empirically test the influence of auditor professionalism and audit ethics on the level of materiality in companies with the research object KAP (Public Accounting Firm) locat…
This study aims to empirically test and analyze the influence of cash holding, corporate governance proxied by board size and board gender diversity, and environmental performance on firm value mod…
This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022.…
Penelitian ini bertujuan untuk pengaruh Opini Audit dan Key Audit Matters terhadap Audit Report Lag. Populasi penelitian ini adalah seluruh Perusahaan Non-Keuangan di Bursa Efek Indonesia (BEI) dal…
This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector compa…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive …
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in tra…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nat…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nat…
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…