PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…

This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…

PENGARUH CAPITAL INTENSITY, KOMPENSASI RUGI FISKAL, RELATED PARTY TRANSACTION…

This study aims to analyze the effect of capital intensity, fiscal loss compensation, related party transactions, and earnings management on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock…

PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …

Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …

PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…

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…

AKUNTANSI PAJAK, EDISI 3

Edition

-

ISBN/ISSN

978-979-061-138-2

Collation

408 hlm., 26 cm

Series Title

-

Call Number

657 Wal a

MAHIR AKUNTANSI PAJAK TERAPAN

Edition

-

ISBN/ISSN

978-979-29-4761-8

Collation

xiv, 274 hlm., 24 cm

Series Title

-

Call Number

657.6 Lub m

ANALISIS IMPLEMENTASI TAX PLANNING SEBAGAI USAHA UNTUK MEMINIMALISASI BEBAN P…

Edition

-

ISBN/ISSN

-

Collation

viii, 139 hlm.; tab.; 28 cm.

Series Title

-

Call Number

T622352008

AKUNTANSI PAJAK: Seduai dengan Undang-Undang Pajak Baru, Edisi Revis 2009

Edition

-

ISBN/ISSN

979-669-073-x

Collation

xvi, 234 hlm. ; ilus.; 21 cm

Series Title

-

Call Number

336.395 Gun a

PERNYATAAN STANDAR AKUNTANSI KEUANGAN: AKUNTANSI PAJAK PENGHASILAN

Edition

-

ISBN/ISSN

979-9020-15-8

Collation

40 hlm. : ilus. ; 21 cm

Series Title

Pernyataan Standar Akuntansi Keuangan No.46, 23 Desember 1997

Call Number

657.46 Per p

TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP

Tax avoidance is one of the strategies employed by companies to legally minimize tax burdens by exploiting loopholes in the prevailing tax regulations. Tax avoidance is measured using CETR, which is the ratio of tax expense to pre-tax income. This study examines the relationship between transfer pricing (TP) and tax avoidance (CETR), with foreign ownership (FOROWN) as a moderating variable. The…

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN T…

his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total samp…

ANALISIS LAJU PERTUMBUHAN, KONTRIBUSI, DAN EFEKTIVITAS PENERIMAAN PBB-P2, BPH…

This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palembang City from 2018 to 2022. This research utilizes a quantitative descriptive method. The data for this research are the reports of PBB-P2, BPHTB, groundwater tax revenue, and local revenue of Palemb…

PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN D…

This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 21 companies was generated with observations of 45 companies with data sources originating from financial reports. Data analysis techniques using multiple linear re…

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

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…