This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…
Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…
Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…
This research aims to test the level of effectiveness of warning letters, forced letters and confiscations on tax revenues at the Pratama Lahat Tax Service Office. The analytical method used in this research is the descriptive analysis method. The data analysis technique used is the ratio analysis technique, the analysis used is the effectiveness ratio and contribution ratio. The results of thi…
Penelitian ini bertujuan untuk menguji hubungan antara variabel peran lingkungan, pengetahuan perpajakan, persepsi dan motivasi terhadap minat mahasiswa berkarir di bidang perpajakan (studi kasus pada mahasiswa akuntansi Angkatan 2020 dan 2021). Berdasarkan metode purposive sampling dihasilkan sampel sejumlah 82 mahasiswa dengan jumlah populasi 476 mahasiswa dengan sumber data yang langsung ber…
-
-
-
-
-
-
-
-
This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampl…