This study aims to examine the influence of tunneling incentives, fixed asset intensity, and accounting conservatism on tax avoidance. This study uses a quantitative approach with secondary data sourced from the company's annual financial statements. The population in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2020-202…
This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations wer…
This study aims to examine and obtain empirical evidence regarding the effect of deferred tax assets, woman directors, CEO tenure, and financial distress on tax avoidance. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, the final sample consists of 159 companies, yielding 477 observations…
Integrasi Industrial Internet of Things (IIoT) dalam sistem gardu listrik telah meningkatkan efisiensi operasional tetapi juga meningkatkan kerentanan terhadap ancaman siber, khususnya serangan Man-in-the-Middle (MITM) di mana informasi diubah dan stabilitas jaringan terpengaruh. Tulisan ini menyajikan struktur Deep Neural Network (DNN) yang didedikasikan untuk mengidentifikasi serangan Man-in-…