PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPOR…

Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 p…

PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…

This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…

AKUNTABILITAS DI LEMBAGA AMIL ZAKAT DT.PEDULI KOTA PALEMBANG

The importance of accountability in every organization is crucial. With the proliferation of Amil Zakat Institutions (LAZ) in Indonesia as vehicles for distributing zakat funds, accountability for every program becomes essential. This study aims to assess accountability in Amil Zakat Institutions (LAZ). The research is qualitative-descriptive in nature, utilizing documentation and interview tec…

DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN EN…

This research aims to examine and analyze the influence of environmental social governance, institutional ownership, liquidity, audit committee and audit quality on tax avoidance in energy companies in the Southeast Asia region in 2015-2022. The population in this research is 13 energy companies in the Southeast Asia region in 2015-2022. The sampling technique used was a saturated sampling tech…

PENGARUH MONEY ETHICS DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK…

This study analyzes the influence of money ethics and tax penalties on taxpayer compliance in Kayuagung City using a quantitative survey approach. Referring to the Theory of Planned Behavior, individual behavior is influenced by intentions based on attitudes, subjective norms, and perceived behavioral control. The results show that money ethics does not significantly affect taxpayer compliance,…

ADAB MUAMALAH MALIYAH PADA PERUSAHAAN DAN NASABAH PROPERTI SYARIAH SEBELUM DA…

Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui bagaimana adab bermuamalah yang sesuai syariat Islam pada perusahaan properti syariah, untuk mengetahui apakah ada perubahan sikap antara pelaku dan nasabah dalam bermuamalah sebelum dan saat pandemi Covid-19, untuk mengetahui pengalaman bermuamalah yang dirasakan oleh pelaku dan nasabah sebelum dan saat Covid-19. Jenis data yang d…

PEMIKIRAN SAYYID QUTB TENTANG AKUNTANSI SYARIAH DALAM TAFSIR ZHILALIL QURAN

The development of sharia accounting in recent years has shown significant progress, particularly in the Sharia financial services sector, which includes Islamic banking, non-bank financial institutions (IKNB), and the Islamic capital market. The growing demand for Islamic accounting necessitates continued research in this field. Therefore, this study aims to explore Sayyid Qutb's thoughts on I…

ANALISIS JUMLAH PENGUSAHA KENA PAJAK DAN INFLASI TERHADAP PENERIMAAN PAJAK PE…

Penelitian ini bertujuan untuk menguji pengaruh jumlah pengusaha kena pajak, dan inflasi terhadap penerimaan pajak pertambahan nilai. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh, yaitu sebanyak 36 pasang data terdiri dari 12 laporan bulanan KPP Palembang Ilir barat dan BPS Kota Palembang periode 2017 – 2019. Analisi…

Akuntansi Sektor Publik: AKUNTANSI KEUANGAN DAERAH

Edition

-

ISBN/ISSN

979-691-213-9

Collation

xiii., 220 hlm.,; ill.; tab; 26 cm

Series Title

-

Call Number

657.48 Hal a

BIMBINGAN BELAJAR AKUNTANSI MANAJEMEN

Edition

-

ISBN/ISSN

979-8170-39-3 UPP

Collation

viii, 243 hlm.; 24 cm

Series Title

-

Call Number

657 Sug b

Praktikum Akuntansi Biaya, Buku 1 - Kasus, Edisi 2

Edition

-

ISBN/ISSN

978-979-061-666-0

Collation

102 hlm.; 26 cm

Series Title

-

Call Number

657 Kri p

PENGANTAR AKUNTANSI berbasis SAK ETAP, Revisi 1

Edition

-

ISBN/ISSN

-

Collation

-

Series Title

-

Call Number

657 Pen p

EFEKTIVITAS PERAN PERANGKAT DESA DALAM AKUNTABILITAS DANA DESA PINANG BELARIK…

This study aims to determine the effectiveness of the role of village offiials in the accountability of village funds Pinang Belarik Ujanmas District Muara Enim Regency. The purpose of this study was to assess the effectiveness of the role oof village officials in the village financial system in realizing the transparency and accountability of the financial statements of the Pinang Belarik Vill…

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DA…

This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…

PENGARUH PENGHINDARAN PAJAK TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUS…

Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…

2407005459

This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…

Mudah Memahami Jurnal Penyesuaian, Edisi Revisi

Edition

-

ISBN/ISSN

978-979-29-2129-8

Collation

xii, 156 hlm., 23 cm

Series Title

-

Call Number

657 Pur m

PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP A…

Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…

ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) …

This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regenc…

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RES…

This research aims to examine the influence of Good Corporate Governance on the disclosure of Corporate Social Responsibility with government regulations as a moderating variable in food and beverages companies listed on the IDX for the 2018-2022 period. Based on the purposive sampling method, a sample of 19 companies was produced with 76 observations with data sources coming from annual report…

AKUNTANSI KEUANGAN LANJUTAN Edisi Pertama

Edition

1

ISBN/ISSN

979-503-033-7

Collation

xii, 608p.; ill.; 23cm 

Series Title

-

Call Number

675.406 Yun a

TEORI AKUNTANSI, EDISI REVISI 2011

Edition

-

ISBN/ISSN

978-602-425-439-1

Collation

xxii, 650 hlm., 23 cm

Series Title

-

Call Number

657 Har t

AKUNTANSI KEUANGAN MENENGAH I

Edition

-

ISBN/ISSN

978-979-010-638-3

Collation

x, 338 hlm.; 23 cm

Series Title

-

Call Number

657 Her a

AKUNTANSI PAJAK, EDISI 3

Edition

-

ISBN/ISSN

978-979-061-138-2

Collation

408 hlm., 26 cm

Series Title

-

Call Number

657 Wal a

MAHIR AKUNTANSI PAJAK TERAPAN

Edition

-

ISBN/ISSN

978-979-29-4761-8

Collation

xiv, 274 hlm., 24 cm

Series Title

-

Call Number

657.6 Lub m

PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN PO…

Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…

PENGARUH KONEKSI POLITIK, RISIKO AUDIT, DAN KEPEMILIKAN ASING TERHADAP BIAYA …

This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …

ACCOUNTING: PENGANTAR AKUNTANSI BUKU DUA, EDISI 21

Edition

21

ISBN/ISSN

979-691-341-0

Collation

xxi, 360 hlm. ; tab.; 26 cm.

Series Title

-

Call Number

657 War a

PENGARUH TEKANAN, KESEMPATAN, KOMPETENSI, RASIONALISASI, AROGANSI, DAN KOLUSI…

This study aims to test and analyze the Effect of Pressure, Opportunity, Competence, Rationalization, Arrogance, and Collusion on Fraudulent Procurement of Goods and Services with Organisational Ethical Culture as a Moderating Variable (Study at Muara Enim Regency Regional Apparatus Organization). This study uses primary data with data collection techniques in the form of a questionnaire. Based…

AKUNTANSI PEMERINTAHAN DAERAH: Konsep dan Aplikasi

Edition

-

ISBN/ISSN

978-979-8433-37-5

Collation

vii, 256 hlm,; 21 cm

Series Title

-

Call Number

657 Tan a