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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
PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB…
Penelitian ini bertujuan untuk mengetahui : Pengaruh penerapan e-filing terhadap Kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur, Pengaruh tingkat pemahaman perpajakan terhadap Kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur, Pengaruh kesadaran Wajib Pajak terhadap kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur. Pengaruh penerapan e-filing, tingkat pemahaman perpa…
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- xviii, 70 hlm.; ilus.; 29 cm
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- T1300012023
PENGARUH EXCHANGE RATE, DEBT COVENANT, TUNNELING INCENTIVE, MEKANISME BONUS, …
Transfer pricing for the tax authority is an effort to avoid high tax burdens. However, in deciding whether the company is correct in carrying out transfer pricing, it is best to pay attention to the principles of fairness and justice, and special relationships. As companies develop, it is not just avoiding the tax burden that is a factor in companies carrying out transfer pricing. The aim of t…
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- xvi, 77 hlm.; Ilus.; 21 cm
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- T1299142023
PENGETAHUAN PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJA…
This study aims to analyze the effect of tax knowledge, tax rates and tax sanctions on individual MSME taxpayer compliance. This research data uses a quantitative approach method. The population in the study is individual MSME taxpayers in the City of Muara Enim. Testing the research hypothesis using the coefficient of determination, simultaneous test and partial test using SPSS version 22. The…
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- xix, 58 hlm.; ilus.; 29 cm
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- T899282022
EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING TERHADAP PENERIMAAN WA…
This research is a comparative analysis research, a research method that compares patterns of cause-and-effect relationships by analyzing the factors that cause the occurrence of a particular phenomenon. Data collection techniques are carried out through interviews, observation, and qualitative data analysis. This study aims to determine the development of the tapping box application system as …
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- xix, 66 hlm.; ilus.; 29 cm
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- T961262023
PENGARUH TAX MINIMIZATION, TAX HAVEN, GOOD CORPORATE GOVERNANCE (GCG), DAN KE…
This research aims to examine the effect of tax minimization, tax haven, good corporate governance, and foreign ownership on transfer pricing. This type of research is quantitative with the data technique method used is secondary data. The population in this research is 148 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study use…
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- xii, 70 hlm.; ilus.; 29 cm
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- T1032442023
PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TE…
This research aims to determine the effect of leverage, capital intensity, inventory intensity and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange 2018-2022. The sampling method used a purposive sampling method and 17 companies were obtained as samples with a research period of 5 years, resulting in 85 observations. The data analysis used is a mul…
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- xviii, 65 hlm.; ilus.;29 cm
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- T1305882023
PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHIND…
This research aims to determine and analyze the influence of profitability, leverage and independent commissioners on tax avoidance in the banking sector in Indonesia in 2020-2022. This research is quantitative research. The type of data used is quantitative data which is panel data. The data collection technique uses the documentation method. The population of this study consisted of 104 compa…
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- xx, 84 hlm.; ilus.; 29 cm
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- T1353522023
PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, DAN LOVE OF MONEY TERHADAP P…
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh sistem perpajakan, keadilan perpajakan dan love of money terhadap persepsi wajib pajak orang pribadi tentang penggelapan pajak (tax evasion). Penelitian ini menggunakan sampel dari wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Teknik pengambilan sampel yang digunakan d…
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- xxi, 72 hlm.; ilus.; 29 cm
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- T1299962023
PENGARUH PAJAK, BONUS MECHANISM, EXCHANGE RATE DAN COMPANY SIZE TERHADAP TRAN…
The study aims to analyze and determine the effect of Tax, Bonus Mechanism, Exchange Rate and Company Size on Transfer Pricing decision. The type of data used in this research is secondary data in the form of financial reports of companies sourced from www.idx.co.id website. The population of this reasearch is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021. Sampli…
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- xvii, 75 hlm.; Ilus.; 29 cm
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- T1034272023
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE, PROFITABILITAS, DA…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, inventory intensity, leverage, profitabilitas, dan likuiditas terhadap agresivitas pajak. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Penelitian…
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- xxi, 73 hlm.; ilus.; 29 cm
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- T1298722023
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