Penelitian ini bertujuan untuk menguji pengaruh thin capitalization, sales growth dan capital intensity terhadap tax avoidance dengan institusional ownership sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2021-2024. Penelitian ini menggunakan sampel sebanyak 37 perusahaan sektor pertambangan dengan metode purposive sampling. Analisis d…
This study aims to examine the influence of tunneling incentives, fixed asset intensity, and accounting conservatism on tax avoidance. This study uses a quantitative approach with secondary data sourced from the company's annual financial statements. The population in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2020-202…
This study aims to examine the effect of Environmental, Social, and Governance (ESG), profitability, and company size on tax avoidance. The population of this study consists of state-owned enterprises listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling method. Based on the predetermined criteria, a total of 69 observations wer…
This study aims to examine and obtain empirical evidence regarding the effect of deferred tax assets, woman directors, CEO tenure, and financial distress on tax avoidance. The object of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a purposive sampling method, the final sample consists of 159 companies, yielding 477 observations…
Penerapan Core Tax Administration System (Coretax) merupakan bagian dari reformasi administrasi perpajakan berbasis digital yang dilakukan oleh pemerintah Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan Coretax dari perspektif Technology Acceptance Model (TAM) dalam mendukung reformasi administrasi perpajakan pada Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan. Penel…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sales growth, capital intensity, ukuran perusahaan dan leverage terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor barang konsumsi sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Penelitian merupakan penelitian kuantitatif dengan teknik pengambilan sam…
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…
This open access volume addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy concept. It also analyses how countries and governments can reinforce this link in current and future initiatives in international taxation, including the base erosion profit shifting project initiated by the Organization for Economic Co-operati…
Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common er…