ANALISIS PENGARUH LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURA…

This research aims to test and analyze the influence of liquidity, corporate social responsibility (CSR), and company size on tax aggressiveness. The population in this study are companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) or the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling…

AKUNTANSI PAJAK, EDISI REVISI

Edition

Revisi

ISBN/ISSN

979-553-902-7

Collation

xxix, 706 hlm. ; 21 cm.

Series Title

-

Call Number

657.46 Lum a

Moral Pajak Masyarakat Indonesia dan Faktor-Faktor Pemicunya

Edition

-

ISBN/ISSN

978-623-02-8104-4

Collation

ix, 60 hlm. ; 23 cm

Series Title

-

Call Number

336.2 Eri m

ENSIKLOPEDIA PERPAJAKAN INDONESIA

Edition

-

ISBN/ISSN

978-979-061-129-0

Collation

iii, 418 hlm. : tab. ; 26 cm

Series Title

-

Call Number

336.203 598 Suh e

TAX REFORM TH, 2000 DAN REFORMASI KEPABEANAN, PERBANKAN SERTA FASILITAS-FASIL…

Edition

-

ISBN/ISSN

-

Collation

265 hlm.; 23 cm.

Series Title

-

Call Number

343.04 Wij t

PENGARUH TAX AVOIDANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, TUNNELING INCENTIVE,…

This research aims to analyze the influence of tax avoidance, environmental social governance, tunneling incentive, exchange rate, and intangibles assets on transfer pricing. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the 2018-2022 Indonesia Stock Exchange. Sampling used a purposive sampling method with 38 com…

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIA…

This study aims to examine and analyze the effect of profitability, leverage, size company, and inventory intensity on tax management. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on Bursa Efek Indonesia (BEI) for the 2020-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling w…

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, E-FILING, PENGETAHUAN PERPAJAKAN, …

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh self assessment system, e-filing, pengetahuan perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel penelitian sebanyak 270 sampel yang ditentukan menggunakan teknik purposive sa…

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CAPITAL INTENSITY DAN C…

THIS STUDY AIMS TO EXAMINE AND ANALYZE THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE, CAPITAL INTENSITY AND CORPORATE SOCIAL RESPONSIBILITY TOWARDS TAX AVOIDANCE. THE POPULATION IN THIS STUDY ARE PROPERTY DAN REAL ESTATE 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 W…

PENGARUH THIN CAPITALIZATION, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAA…

This research aims to identify and analyze the influence of thin capitalization, institutional ownership, and company size on tax avoidance. The population used in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2022. The sample used was a purposive sampling method and 23 companies were obtained. This research is quantitative research and uses secondary data…

PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, UKURAN PERUSAHAAN, DAN PROFITAB…

This research aims to empirically test and analyze the influence of good corporate governance, leverage, firm size and profitability on tax avoidance. The population of this research is all state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection for this research used a purposive sampling method and there were 17 state-owned companies that met the sample …

PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN CORPORATE GOVERNANCE TERHA…

This research aims to examine the effect of profitability, liquidity, leverage and corporate governance on tax aggressiveness in LQ 45 companies listed on the BEI in 2018-2022. The samples selected using purposive sampling technique were 105 samples, and there were 29 outlier data so that the total sample in this study was 76 samples. The research results show that profitability has a positive …

PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP TAX AV…

This study aims to empirically test the influence of profitability, leverage, firm size, and sales growth on tax avoidance in manufacturing companies of the consumer goods industry sector registered in the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 25 companies was generated with observations of 125 companies with data sources derived from financial stat…

PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP EFFECT…

This research aims to empirically examine the relationship between capital intensity, liquidity, company size, and effective tax rate moderated by institutional ownership. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period, with additional analysis involving financial companies. The sample includes 570 non-finan…

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN DI ATAS AIR (P…

This research aims to analyze the level of effectiveness and contribution of water vehicle tax (WVT) revenue to the regional original income in the South Sumatra Province. The method employed in this research is a qualitative descriptive method. Both primary and secondary data are used, with the sample consisting of WVT revenue data from 2017 to 2021 and South Sumatra's Regional Original Income…

PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MOD…

This research aims to discover the effect of (1) Tax Inspections (2) Tax Sanctions (3) Self Assessment System (4) Modernisation of the Tax Administration System in influencing taxpayer compliance. The method used in this research is quantitative method. The population of this study UMKM Palembang city using simple random sampling method with a total of 40 respondents. The research method used w…

PENGARUH PAJAK, LEVERAGE, PROFITABILITAS DAN TUNNELING INCETIVE TERHADAP KEPU…

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pajak, leverage, profitabilitas dan tunneling incentive terhadap keputusan perusahaan melakukan transfer pricing. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif, dengan teknik pengambilan sampel purposive sampli…

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, SALES GROWTH, CAPITAL I…

This research was aimed to measure and determine the effect of profitability, leverage, firm size, sales growth, capital intensity, and institutional ownership on tax avoidance actions of basic industrial and chemical companies listed on IDX. The population of thid research was all basic industrial and chemical companies listed on IDX during the period of 2019-2022. This research sample was obt…

PENGARUH MANAJEMEN LABA DAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TER…

Penelitian ini bertujuan untuk menguji pengaruh Manajemen Laba, dan Tax Planning terhadap Pajak Penghasilan Badan Terutang yang terdaftar di Bursa Efek Indonesia tahun 2018-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi yang digunakan sebanyak 47 perusahaan, Penelitian ini menggunakan teknik purposive sampling berdasarkan kriteria yang telah ditentuka…

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, DAN LEVERAGE TERHADAP NILAI PERUSAH…

This research aims to analyze the influence of environmental social governance and leverage on the firm value with tax avoidance as intervening variable. The sample selection follows a purposive sampling method, with a total of 29 manufacturing companies. Data analysis on this study is using Panel data regression analysis and path analysis with EViews version 13. The findings of this research i…

PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY …

This research was aimed to measure and determine the influence of financial distress, profitability, leverage, and capital intensity on tax avoidance actions of mining sector companies listed on the Indonesia Stock Exchange. The population of this research was all mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. This research sample was obtained usi…

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…

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…

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…

PENGARUH PENDAPATAN PER KAPITA DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PAJAK …

Di Indonesia, Pajak Penghasilan (PPh) menempati posisi yang penting sebagai kontributor terbesar pada realisasi penerimaan pajak Indonesia dari tahun ke tahun. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita dan jumlah wajib pajak efektif terhadap penerimaan pajak penghasilan di Indonesia. Penelitian ini menggunakan data sekunder pada data time series dengan kurun wak…

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…

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…

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…

Politik Perpajakan: Membangun Demokrasi Negara

Edition

-

ISBN/ISSN

979-3333-78-7

Collation

xliv.208 hlm.;21 cm

Series Title

-

Call Number

336.2 Iri p

PERPAJAKAN, Edisi Revisi

Edition

-

ISBN/ISSN

979-731-007-8

Collation

xxiv, 314 hal ; tab. ; 23 cm

Series Title

-

Call Number

336.2 Mar p