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PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE, …
This study aims to examine and analyze the effect of profitability, sales growth, size company,leverage,and transfer pricing on tax avoidance. The population in this study are mining companies listed on Bursa Efek Indonesia (BEI) for the 2019-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling with a total sample of 18 companies for 3 yea…
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- xvii, 70 hlm.; Ilus.; 29 cm
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- T1384652023
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN TENAGA KESEHATAN (STUDI KASUS PAD…
This research aims to determine the calculation of Income Tax and find out the results of the tax review of Income Tax for Health Workers at L Clinic. The object of this research is L Clinic. This research uses secondary data. The research method used is a descriptive qualitative method. Data analysis was carried out using descriptive analysis methods which aim to explain a phenomenon that occu…
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- xix, 79 hlm.; ilus.; 29 cm
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- T1390172024
ANALISIS PENGARUH REFORMASI ADMINISTRASI PAJAK DAN KUALITAS PELAYANAN FISKUS …
This study aims to determine the effect of tax administration reform and the quality of tax authorities services on individual taxpayer compliance level at The Primary Tax Service (KPP) Pratama Palembang ilir Barat. This research method uses the type of quantitative research. The sampling technique in this study was a purposive sampling with non probability sampling method. The sample in this s…
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- xv, 61 hlm.; ilus.; 29 cm
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- T1382732024
PENGARUH PENERAPAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 TERHADAP TINGKAT …
Taxpayer compliance is a condition in which taxpayers are willing to cover their tax obligations based on the provisions of the applicable law without doing things like checking, investigating carefully, warning or threatening or applying legal or administrative sanctions. This research aims to analyze the influence of the independent variable, namely Government Regulation Number 23 of 2018, on…
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- xvi, 70 hlm.; ilus.; 29 cm
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- T1390442024
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN PERTUMBUHAN PENJUAL…
Indonesia is estimated to experience losses due to tax avoidance of IDR 68 Trillion in 2020. This study aims to determine the effect of company size, leverage, profitability, and sales growth on tax avoidance in sub-sector and automotive companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses agency theory, namely the relationship or bond between the principal and the age…
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- xix, 67 hlm.; ilus.; 29 cm
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- T1390182024
PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN K…
THIS RESEARCH AIMS TO TEST AND DETERMINE THE INFLUENCE OF CAPITAL INTENSITY, LEVERAGE, PROFITABILITY, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS IN BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. THE POPULATION OF THIS RESEARCH IS ALL BANKING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE 2019-2022 PERIOD. THE SAMPLE FOR THIS RESEARCH WAS O…
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- xviii, 67 hlm.; ilus.;29 cm
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- T1387012024
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PIUTANG PAJAK BUMI BANGUNAN PADA B…
An Internal Control System must be performed by every government agency to provide reasonable assurance that the governance has been implemented as required by the State Financial Regulation. This study aimed to evaluate the Internal Control System implementation of the local tax receivables management in Kendal Regency and identify the weaknesses in its implementation. This research uses a qua…
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- xix, 63 hlm.; Ilus.; 29 cm
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- T967932023
ANALISIS PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, DAN SALES GR…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, ukuran dewan direksi, ukuran komisaris independen, ukuran komite audit, ukuran perusahaan, dan sales growth terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur subsektor food and baverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan …
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- xiv, 80 hlm.; Ilus.; 29 cm
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- T1298702023
ANALISIS PENGARUH SISTEM PEMUNGUTAN PAJAK DAN PENGETAHUAN PERPAJAKAN PAJAK KE…
This study aims to examine the effect of tax collection system and knowledge of motor vehicle tax taxation on taxpayer compliance through mobile SAMSAT services in the city of Pagar Alam. The type of data used in this study is secondary data in the form of books or journals, and primary data in the form of questionnaires given to respondents. The population in this study is 15,811 (2021) motor …
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- xvi, 88 hlm.; Ilus.; 29 cm
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- T1032092023
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX…
This study aims to determine the effect of capital intensity, inventory intensity, and sales growth on tax avoidance in automotive sub-sector manufacturing companies and components listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Tax avoidance is measured using the effective tax rate method. The population in this study are automotive and component manufacturing companies …
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- xix, 63 hlm.; ilus.; 29 cm
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- T1159872023
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) DAN CAPITAL INTENSITY TERHADAP…
This study aims to analyze the effect of environmental social governance (ESG) and capital intensity on tax avoidance and firm value as well as the effect of environmental social governance (ESG) and capital intensity on firm value with tax avoidance as an interveing variable. The type of data in this study is secondary data in the form of annual reports and corporate sustainability reports. Th…
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- xvii, 93 hlm.; Ilus.; 29 cm
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- T1033862023
DAMPAK PENENERAPAN SEBELUM DAN SESUDA PMK NOMOR 86 TAHUN 2020 TERHADAP KEPATU…
This study aims to examine the impact of implementing before and after the implementation of PMK Number 86 of 2020 on MSME taxpayer compliance at KPP Pratama Ilir Barat, Palembang City. The type of data in this study is primary data obtained from questionnaires distributed to 90 respondents. The population in this study is the MSME taxpayers in the KPP Pratama Ilir Barat area. The sample collec…
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- xiv, 45 hlm.; Ilus.; 29 cm
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- T1161182023
ANALISIS PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TAX EXPERT S…
This study aims to determine the effect of tax avoidance on firm value with a tax expert as a moderator and firm size as a control variable. The research approach used in this research is quantitative. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2021, a total of 159 companies. The sample selection process in this study …
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- xviii, 65 hlm.; Ilus.; 29 cm
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- T1023912023
PENGARUH PERSEPSI KEMUDAHAN DAN PERSEPSI KEBERMANFAATAN TERHADAP PENGGUNAAN A…
This study aims to determine the effect of perceived convenience and perceived usefulness on the use of E-filing. The type of data used in this study is quantitative. The research data was obtained from a questionnaire. The population in this study were employees of the Sriwijaya State Polytechnic. The sample is 100 respondents and the sample selection method uses saturation. Saturated sample i…
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- xii, 69 hlm.; ilus.; 29 cm
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- T1019152023
PENGARUH CAPITAL INTENSITY, LEVERAGE, LIKUIDITAS, CORPORATE SOCIAL RESPONSIBI…
Penelitian ini menganalisis pengaruh capital intensity, laverage, likuiditas, coporate social responsibility dan kompensasi rugi fiskal terhadap penghindaran pajak. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 27 sampel data yang sesuai dengan kriteria pemilihan sampel tahun 2017-2021. Hasil penelitian ini menunjukkan bahwa intensi…
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- xvii, 63 hlm.; ilus.; 29 cm
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- T910642023
PENGARUH PAJAK, TUNNELING INCENTIVE, INTANGIBLE ASSETS, DAN FIRM SIZE TERHADA…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, tunneling incentive, intangible assets, dan firm size terhadap keputusan transfer pricing pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia tahun 2017-2021. Metode yang digunakan dalam Penelitian ini adalah metode pendekatan kuantitatif dengan jenis data sekunder. Teknik pengambilan sampel menggunakan tekn…
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- xviii, 57 hlm.; Ilus.; 29 cm
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- T1108902023
EFEKTIVITAS DAN EFISIENSI IMPLEMENTASI PENERAPAN KEBIJAKAN CORPORATE SOCIAL R…
Penyebab kerusakan lingkungan akibat ketamakan dalam pengambilan sumber kekayaan alam adalah industri semen. Perusahaan yang bergerak di bidang industri semen ialah PT. Semen Baturaja, (Persero) Tbk. Perusahaan ini melaksanakan kegiatan bisnisnya menggunakan sumber kekayaan alam dengan berbahan dasar pembuatannya yaitu pasir silica, pasir besi batu kapur serta tanah liat. Beberapa dampak yang d…
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- xiv, 63 hlm.; Ilus.; 29 cm
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- T1108922023
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA D…
This study aims to analyze the effect of firm size, institutional ownership, family ownership and accounting conservatism on Tax Avoidance. The data in this study used a quantitative descriptive method. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. Testing the research hypothesis using multiple linear regression analysis techniques…
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- xiii, 73 hlm.; ilus.; 29 cm
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- T909892023
PENGARUH PROFITABILITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP TAX A…
This research aims to determine the effect of profitability, leverage, sales growth, and firm size on tax avoidance. This research focuses on mining and agricultural sector companies listed on the Indonesia Stock Exchange in 2017-2022 with a population of 124 companies. The type of data used in the research is secondary data in the form of financial reports of mining sector and agricultural sec…
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- xviii, 76 hlm.; ilus.; 29 cm
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- T1300662023
PENGARUH SIZE, PROFITABILITY, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHA…
This study aims to examine empirically the effect of size, profitability, capital intensity, and inventory intensity on effective tar rate in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022 period. Based on the purposive sampling method, a sample of 16 companies was obtained with observations of 80 companies with data sources coming from financial reports and an…
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- xvi, 68 hlm.; Ilus.; 29 cm
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- 657.460 7
PENGARUH TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN CAPITAL…
This study aims to empirical test the influence of tax avoidance, independent commissioners, audit committees, profitability and capital intensity on company value in banking companies listed on the IDX for the 2019-2022 period. Based on the purposive sampling method, a sample of 27 companies was produced with observations of 108 companies with data sources coming from financial reports and ann…
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- xvi, 89 hlm.; ilus.; 29 cm
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- T1305682023
PENGARUH PENGETAHUAN PERPAJAKAN, MONEY ETHICS, DAN SISTEM PERPAJAKAN TERHADAP…
The study aims to examine the influence of tax knowledge, money ethics, and the tax system on tax evasion. This study uses primary data by distributing questionnaires directly to individual taxpayers who have a taxpayer identification number and are registered with the Tax Service Office of Pratama Palembang Ilir Timur. Sampling was done using the purpose sampling method. The analytical method …
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- xviii, 72 hlm.; ilus.; 29 cm
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- T1300002023
PENGARUH BOOK TAX GAP, KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE…
The survival of a company depends on the support of stakeholders, this support must be sought and this is one of the activities of the company, so it can be said that the more or the stronger the support of stakeholders, the more it will be directly proportional to the company's efforts to adapt. This study aims to determine the Effect of Book Tax Gap, Executive Character, Leverage on Tax Avoid…
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- v, 107 hlm.; ilus.; 29 cm
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- T1305662023
PENGARUH FIRM SIZE, LEVERAGE, RETURN ON ASSETS, DAN INTENSITAS PERSEDIAAN TER…
This research aims to examine the influence of Firm Size, Leverage, Return On Assets, and Inventory Intensity on Tax Management. This research is quantitative descriptive research. The data used in this research is secondary data in the form of company annual reports sourced from the Indonesian Stock Exchange website and the company's website. The population used in this research is primary con…
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- xxix, 69 hlm.; ilus.; 29 cm
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- T1305672023
PENGARUH FIRM SIZE, INVENTORY INTENSITY, FIXED ASSET INTENSITY, SALES GROWTH …
This research was aimed to measure and determine the influence of firm size, inventory intensity, fixed asset intensity, and sales growth on tax avoidance actions of primary consumer goods companies listed on the Indonesia Stock Exchange 2019-2021. The population of this research was all primary consumer goods companies listed on the Indonesia Stock Exchange during the period of 2019-2021. This…
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- xviii, 73 hlm.; ilus.; 29 cm
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- T1299122023
DAMPAK PENGETAHUAN PERPAJAKAN, PEMAHAMAN PERPAJAKAN, LITERASI KEUANGAN DAN SA…
Tax revenue is the biggest source of income for the state. This study aims to analyze the factors that have an impact on motor vehicle tax compliance in the city of Palembang. The factors analyzed were Tax Knowledge, Tax Comprehension, Financial Literacy, Tax Sanctions, and Taxpayer Awareness. This research is a quantitative research. The research method used is the Path Analysis method, the me…
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- xi, 71 hlm.; ilus.; 29 cm
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- T1206542023
PENGARUH TAX PLANNING, SUSTAINABILITY REPORT, CAPITAL STRUCTURE, LIQUIDITY DA…
This study aims to examine the effect of tax planning, sustainability report, capital structure, liquidity and firm growth on firm value in banking sector companies on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, a sample of 16 companies was obtained with a total of 64 observations with data sources in the form of financial statements and sustainability rep…
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- xix, 68 hm.; ilus.; 29 cm
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- T1300652023
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN INVENTORY…
This study aims to empirically examine the effect of size, leverage, profitability, capital intensity ratio and inventory intensity ratio against on effective tax rate. The independent variables used in this study are size, leverage, profitability, capital intensity ratio and inventory intensity ratio. While the dependent variable used in this study is effective tax rate. The population in this…
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- xii, 73 hlm.; ilus.; 29 cm
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- T1314562023
PERSEPSI E-TILANG, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK DALAM MENING…
This study aims to examine the perceptions of E-Tickets, service quality, and taxpayer awareness in increasing motor vehicle tax compliance in the city of Palembang. The type of data used in this study is primary data using quantitative methods. The population in this study are motor vehicle taxpayers who have 2-wheeled and 4-wheeled vehicles and are active and registered at the UPTB BAPENDA So…
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- xviii, 66 hlm.; Ilus.; 29 cm
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- T1073642023
PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, EXCHANGE RATE, KEPEMILIKAN ASING, …
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh beban pajak, tunneling incentive, exchange rate, kepemilikan asing, dan ukuran perusahaan terhadap keputusan transfer pricing. Data penelitian yang digunakan adalah data sekunder, yakni laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan manufakt…
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- xv, 75 hlm.; ilus.; 29 cm
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- T1298752023
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