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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
PENGARUH DEFERRED TAX EXPENSES, FREE CASH FLOW DAN TAX PLANNING TERHADAP EARN…
This study aims to examine the effect of deferred tax expense, free cash flow and tax planning on earnings management. This research focuses on BUMN companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 20 companies. The type of data used in the research is secondary data in the form of financial reports and annual report audited of BUMN companies listed on the Indo…
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- xvii, 70 hlm.; Ilus.; 29 cm
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- T1300632023
PENGARUH TINGKAT PENGHASILAN, SANKSI PERPAJAKAN, DAN KESADARAN DIRI WAJIB PAJ…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh tingkat penghasilan, sanksi perpajakan, dan kesadaran diri wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada pekerja transportasi online di Kota Palembang. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif dengan in-depth interview. Pengumpulan data dilakukan melalui penyebaran kues…
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- xviii, 84 hlm.; ilus.; 29 cm
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- T1301912023
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, LIKUIDITAS, PROFITABILITA…
This research aims to prove empirically how the Current ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO) influence simultaneously or partially on Profit Changes in construction companies listed on the Stock Exchange. Indonesia effect for the 2017-2021 period. This research is quantitative research using secondary data obtained from the company's fi…
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- xix, 76 hlm.; ilus.; 29 cm
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- T1304872023
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL …
Penelitian ini bertujuan untuk menguji pengaruh aset pajak tangguhan, beban pajak tangguhan, kepemilikan manajerial, dan koneksi politik terhadap manajemen laba pada perusahaan manufaktur. Pengambilan sampel menggunakan teknik purposive sampling dengan total sampel yang digunakan sebanyak 110 sampel data dari 22 perusahaan yang sesuai dengan kriteria pemilihan sampel dengan tahun pengamatan 201…
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- xviii, 74 hlm.; ilus.; 29 cm
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- T1268832023
PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, COM…
This research aims to examine and analyze the influence of Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size on Tax Planning (An Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange in the Years 2018-2022). The research period spans five years, from 2018 to 2022. This study adopts a quantitative approach utilizing secondary data. Data…
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- xviii, 86 hlm.; ilus.; 29 cm
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- T1268742023
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK TERHADAP KEWAJIBAN PERPAJ…
This study aims to determine the effectiveness and contribution of tax collection with reprimand letter, distress warrant, and confiscation letter to corporate’s tax revenue. The object of this study is Pratama Palembang Ilir Timur Tax Office. This study uses secondary and primary data. The research method used is descriptive research method. The data analysis technique used is descriptive an…
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- xxii, 80 hlm.; ilus.; 29 cm
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- T1275462023
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, PROFITABILITAS, DAN LEV…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh corporate social responsibility, likuiditas, profitabilitas, dan leverage terhadap agresivitas pajak. Data pada penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan populasi yaitu seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2020, sebanyak 45 perusahaan diambil s…
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- vii, 65 hlm.; ilus.; 29 cm
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- T706422021
EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR …
This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, researchers used descriptive research analysis techniques. This technique is done by collecting data, then processing it by arranging, sorting, grouping, and verifying the data so that an evaluation o…
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- xvii, 79 hlm.; Ilus.; 21 cm
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- T701432021
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN MANAJEMAN LABA TERHADAP PENGHI…
Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data berupa data sekunder. Pengujian hipotesis menggunakan teknik analisis linear berganda dan Moderated Regression Analysis (MRA) dengan alat analisis…
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- xviii, 90 hlm.; Ilus.; 29 cm
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- T1209682023
PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE, PROFITABILITAS, SALES GROWTH, DA…
Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 dengan populasi sebanyak 134 perusahaan. Teknik pengambilan sampel menggunakan Teknik purposive sampling sehingg…
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- xviii, 66 hlm.; Ilus.; 29 cm
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- T1288932023
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