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PENGARUH TUNNELING INCENTIVE, INTANGIBLE ASSETS, DAN EXCHANGE RATE TERHADAP T…
This study aims to examine the effect of tunneling incentive, intangible assets, and exchange rates on transfer pricing. The objects of this study are non-cyclical sub-consumer companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The purposive sampling method was used in determining the sample and the sample for this study was 18 companies with a total of 129 observations.…
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- xxi, 119 hlm.; ilus.; tab.; 29 cm.
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- T1763512025
PENGARUH PENGELOLAAN KEUANGAN, GOOD GOVERNANCE, PENGENDALIAN INTERNAL, DAN KU…
This study aims to investigate the influence of financial management, good governance, internal control, and human resource quality on government performance in Regional Apparatus Organizations in Palembang. This study uses primary data with data collection methods, namely online surveys. This research sample selection technique uses purposive sampling. Based on the survey results, the number o…
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- xi, 110 hlm.; ilus.; 29 cm
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- T1416322024
PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK…
This research aims to determine the effect of transfer pricing and thin capitalization on tax avoidance with the role of Corporate Social Responsibility (CSR) as a moderating variable. This research data comes from annual reports and sustainability report from each company's website. The analysis was carried out on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Sa…
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- xxii, 179 hlm.; ilus.; 29 cm
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- T1418452024
PENGARUH FINANCIAL DISTRESS, AUDIT REPORT LAG DAN DEBT DEFAULT TERHADAP OPINI…
This study aims to analyze the effect of financial distress, audit report lag and debt default on going concern opinion with audit reputation as a moderate variable. The sample for this study is energy sector companies that listed on the Indonesia Stock Exchange for 2017 – 2022. The number of research sample is 156 samples determined by the purposive sampling method. The data analysis techniq…
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- xv, 56 hlm.; ilus.; 29 cm
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- T1418702024
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA …
The study aims to analyze the effect of good corporate governance, which includes the board of commissioner, the board of directors, audit committee, managerial ownership, and institutional ownership, and intellectual capital on financial perfomance in food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange 2018-2022. By using purposive sampling method, 13 co…
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- xviii, 69 hlm.; Ilus.; 29 cm
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- T1414102024
PENGARUH CORPORATE GOVERNANCE, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHA…
This research aims to examine the effect of corporate governance, leverage, liquidity and profitability on tax aggressiveness in IDX30 companies listed on the IDX in 2019-2022. The samples selected using purposive sampling technique were 60 samples, and there were 21 outlier data so that the total sample in this study was 39 samples. The research results show that corporate governance, leverage…
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- ix, 91 hlm.; ilus.; 29 cm
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- T1416352024
PENGARUH PENGUNGKAPAN CSR, CAPITAL INTENSITY, INVENTORY INTENSITY, INTANGIBLE…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aims to reduce tax obligations. This study aims to analyze the effect of CSR, capital intensity, inventory intensity, intangible assets, and institutional ownership on tax aggressiveness in subsector manufacturing consumer goods industry listed on the Indonesia Stock Exchange (…
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- xv, 52 hlm.; Ilus.; 29 cm
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- T1379822024
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK BADAN DI KABUPA…
This research aims to analyze the factors influencing the compliance of corporate taxpayers in Ogan Komering Ulu Regency. Data were collected through a questionnaire from 170 respondents who own businesses or corporations in the Ogan Komering Ulu Regency area. This study is quantitative in nature, where the generated data will be in numerical form. The analysis of the data obtained is conducted…
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- xvii, 100 hlm.; Ilus.; 29 cm
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- T1378502023
PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN KONSENTRASI KEPEMILIKAN TERHADAP KON…
This research aims to empirically examine the effect of board of directors characteristics and ownership concentration on accounting conservatism. The characteristics of the board of directors were analyzed by considering female board members and financial expertise. The population in this study consists of financial sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-…
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- xix, 60 hlm.; ilus.; 29 cm
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- T1415322024
PENGARUH PENERAPAN E-FILLING SYSTEM DAN RELAWAN PAJAK DALAM PELAPORAN SPT TAH…
This study aims to test and analyze the effect application of the e-filing system and tax volunteers in reporting annual tax returns on taxpayer compliance. The research uses quantitative methods, namely primary data obtained from the results of distributing questionnaires to individual taxpayers employees Faculty of Economics, Sriwijaya University. Data that has been collected is obtained as m…
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- xv, 80 hlm.; ilus.; 29 cm
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- T1396112024
PENGARUH PAJAK TANGGUHAN, TAX AVOIDANCE DAN TAX PLANNING TERHADAP FIRM VALUE …
This study aims to examine the effect of deffered tax, tax avoidance and tax planning on firm value with Price Book Value (PBV) as a measurement proxy. The population on this studi consists of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in determining the research sample which resulted n 18 companies with a total of 64 observation units. This researc…
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- xvii, 65 hlm.: Ilus., tab.; 29 cm
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- T1739412025
DETERMINAN CASH HOLDING PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK I…
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and firm size on cash holding. The data used in this research are secondary data obtained from the financial or annual reports of 32 firms listed on the Indonesia Stock Exchange from 2014 to 2023. Based o…
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- xvi, 118 hlm.; ilus.; tab.; 29 cm.
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- T1760402025
PENERAPAN ETIKA BISNIS SYARIAH PADA KOPERASI SYARIAH (BMT) DI PALEMBANG (STUD…
This research was conducted to see how the application of sharia business ethics affects the development of cooperative progress at BMT Insan Mulia Palembang. This research uses qualitative research using an exploratory case study approach. The data collection technique used was open interview technique. The results of this study indicate that there is an influence of sharia business ethics on …
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- xii, 77 hlm.; Ilus.; 29 cm
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- T1393392024
PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN PP NO 55 TAHUN…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Jumlah responden pada penelitian ini…
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- xvii, 131 hlm.; ilus.; tab.; 29 cm.
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- T1758922025
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG), GREEN INNOV…
This study aims to analyze the influence of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value. The research sample consists of 29 companies listed on the Indonesia Stock Exchange (IDX) that implemented ESG values during the 2019–2023 period, with a total of 145 observational data points. The findings were processed using the panel data…
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- xxi, 107 hlm.; ilus.; tab.; 29 cm.
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- T1758932025
PENGARUH OPINI AUDIT, KOMITE AUDIT, RISIKO AUDIT DAN PERGANTIAN MANAJEMEN T…
This study aims to determine the effect of audit opinion, audit committee, audit risk and management turnover on audit fees. The object of this research is a Banking Company listed on the IDX. This study used secondary data. The research method used is quantitative research method. Data analysis was carried out using quantitative analysis methods that use statistical formula data from the finan…
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- xiii, 109 hlm.; ilus.; 29 cm
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- T1387852024
PENGARUH FINANCIAL DISTRESS, KETEPATAN WAKTU PELAPORAN AUDIT (TIMELINESS) DAN…
Penelitian ini bertujuan untuk menguji pengaruh financial distress, ketepatan waktu pelaporan audit (timeliness), dan kebijakan dividen terhadap reaksi investor pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Sampel terdiri dari 43 perusahaan perbankan, yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan menggunakan soft…
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- xx, 99 hlm.; ilus.; tab.; 29 cm.
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- T1758572025
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DAN INVESTMENT OPPORT…
Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, kepemilikan institusional, dan investment opportunity set terhadap audit report lag pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan auditan perusa…
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- xx, 112 hlm.; ilus.; tab.; 29 cm.
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- T1758552025
ANALISIS PROYEKSI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KOTA PALEMBAN…
This study aims to analyze the projection of Land and Building Tax (PBB) revenue at Bapenda Kota Palembang for the years 2025-2029. This study is motivated by the discrepancies between the targets and the actual realizations of PBB revenue in Palembang City from 2019 to 2023, which indicate the need for accurate revenue projections to support more effective fiscal policy planning. This study em…
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- xxi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1758132025
PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENG…
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies listed on the idx from 2020-2024. Using a purposive sampling method, a total of 16 companies were selected as the research sample. The independent variabels in this study are current tax expense, liqui…
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- xviii, 115 hlm.; ilus.; tab.; 29 cm.
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- T1756932025
PENGARUH PERENCANAAN PAJAK, PENGGUNAAN ASET, GOOD CORPORATE GOVERNANCE, DAN P…
Profitabilitas sangat penting bagi sebuah perusahaan untuk kelangsungan usahanya. Tujuan dari penelitian ini adalah menganalisis dan menguji pengaruh perencanaan pajak, good corporate governance, dan pertumbuhan penjualan terhadap profitabilitas. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik pengambilan sampel yang dig…
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- xii, 71 hlm.; ilus.; 29 cm
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- T1419002024
PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP DISIPLIN KERJA MELALUI KOMITM…
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 organizational commitment, organizational commitment on work discipline, competence on work discipline through organizational commitment, and job satisfaction on work discipline through organizational c…
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- xvi, 66 hlm., ilus., tab.; 29 cm
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- T1668052025
PENGARUH PERCEIVED PRICE, SERVICE QUALITY DAN CORPORATE IMAGE TERHADAP CUSTOM…
Setiap perusahaan perlu memperhatikan kepuasan pelanggan agar menciptakan loyalitas pelanggan sehingga terjadi pembelian berulang. Hal ini tak terkecuali pada perusahaan jasa peti kemas. Pelanggan tentu saja memiliki berbagai macam kriteria penilaian dalam memilih jasa mana yang akan digunakan untuk pengiriman barang atau produk yang diantaranya adalah persepsi harga, kualitas layanan dan citra…
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- xiii, 59 hlm.; ilus., tab.; 29 cm
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- T1637982025
PENGARUH KUALITAS SISTEM KUALITAS LAYANAN DAN PEMASARAN RELASIONAL TERHADAP L…
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 application at Sumsel Babel Syariah Bank Palembang Branch. A quantitative approach was used in this research, using Partial Least Square-Structural Equation Modeling (PLS-SEM) for data analysis. The research…
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- vi, 66 hlm.; ilus., tab.; 29 m.
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- T1651922025
DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KAS…
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 influencing Gen-Z's tax compliance, focusing on tax information, taxpayer awareness, and trust in government, particularly in the digital tax system initiated by the Directorate General of Taxes through the…
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- xviii, 135 hlm.; ilus.; tab.; 29 cm.
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- T1725562025
PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUD…
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. The research population was taken from the Indonesia Stock Exchange (IDX) in energy sector companies in the oil, gas & coal sub-sector for the period 2020-2023. The data used is secondary data in th…
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- xx, 167 hlm.; ilus.; tab.; 29 cm.
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- T1719892025
HUBUNGAN FINANCIAL DISTRESS, OPINI AUDIT, KEY AUDIT MATTERS DAN KARAKTER PERU…
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 Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and fina…
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- xvii, 142 hlm.; ilus.; tab.; 29 cm.
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- T1718422025
PROSEDUR PEMBERIAN PRODUK GADAI PADA SISTEM KREDIT CEPAT AMAN (KCA) PADA PT. …
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 produk lain salah satunya adalah produk Kredit Cepat dan Aman (KCA). Kredit Cepat Aman (KCA) merupakan produk Pegadaian yang memberikan solusi terpercaya untuk mendapatkan pinjaman secara mudah, cepat…
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- xxi, 101 hlm.; ilus.; tab.; 29 cm.
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- T1714702025
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN…
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 the Indonesia Stock Exchange from 2020- 2023. The number of samples was 108 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear regression anal…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm.
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- T1709592025
KESULITAN KEUANGAN, RENCANA MANAJEMEN, KUALITAS AUDIT DAN OPINI AUDIT DENGAN …
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan, rencana manajemen, dan kualitas audit terhadap opini audit dengan asumsi going concern, serta peran rencana manajemen dalam memoderasi pengaruh kesulitan keuangan terhadap opini audit de…
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- xx, 103 hlm.; ilus.; tab.; 29 cm.
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- T1712362025
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