-
-
-
-
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 used is secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies for the period 2021-2024, and the sampling technique uses purposive samp…
This study aims to analyze and assess the compliance of the implementation of the internal control system for drug inventory at the Pharmacy Installation of the Health Office of Ogan Komering Ilir District (IFK OKI). This research employs a qualitative method with a case study approach. The analysis refers to the five components of COSO (Committee of Sponsoring Organizations of the Treadway Com…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Agresivitas pajak diukur dengan menggunakan metode Effective Tax Rate (ETR). Populasi dalam penelitian ini…
Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Palembang Ilir Timur. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder. Populasi yang digunakan dalam penelitian ini adalah KPP Pratama Palembang Ilir Timur peri…
Penelitian ini menganalisis pengaruh Environmental Social Governance (ESG), kualitas audit, dan risiko perusahaan terhadap penghindaran pajak pada perusahaan IDX30 periode 2022–2024. Dengan pendekatan kuantitatif dan analisis regresi linier berganda, data dari 21 perusahaan (63 observasi) dianalisis. Penghindaran pajak diukur melalui Effective Tax Rate (ETR), ESG berdasarkan standar GRI, kual…
Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang dipilih secara purposive sampling. Analisis data di…
This study aims to understand how political connections, family ownership, and gender diversity on the board of commissioners influence tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the data were analyzed through multiple linear regression with SPSS version 27. The sample was selected usin…
This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampl…
The title of this final report is “Mechanism of Salary Distribution for Civil Servants of the South Sumatra Provincial Government Through Bank Sumsel Babel, Kapten A. Rivai Main Branch.” This final report discuss the mechanism of salary distribution for Civil Servants (PNS) within the Government of South Sumatra Province. Timely and transparent salary distribution is a crucial factor in sup…
This study aims to determine the effect of green tax, return on equity (ROE), and institutional ownership on net profit margin (NPM) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling method used was purposive sampling, with a sample size of 10 companies and a total of 50 research data points sourced from annual financial reports. The …
The purpose of this study is to test the theories of sustainability reporting, financial distress, and capital intensity. The data used in this study is secondary data in the form of company annual reports. The study population was manufacturing companies in the food and beverage sector for the period 2021-2023. Sampling was conducted using a purposive sampling method with a total of 69 samples…
The purpose of internal audit or operational review is to evaluate the economical, efficiency, and operational effectively of company activities and also to evaluate whether the management ways which applied in the activities have been going well. This research had been done at PT Semen Baturaja (persero). The objectives of this research are 1) to know criteria of internal audit function for su…
-