Results 101 to 110 of about 12,359 (155)

ANALISIS PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) [PDF]

, 1933
The purpose of this research is to analyze the effect of tax avoidance behavior on firm value by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value.
ANGGORO, Stevanus Tri, SEPTIANI , Aditya
core   +1 more source

PENGARUH TEKANAN KEUANGAN TERHADAP PENGHINDARAN PAJAK

Jurnal Reviu Akuntansi dan Keuangan, 2017
This study examines the effect of Growth, ROA, Leverage, Cashflow nagatif and size on taxavoidance. The testing was held 82 samples. The data obtained from the company’s annualreport website Indonesian Stock Exchange during the period 2016 and analyzed using MultipleRegresion.
openaire   +2 more sources

PENGHINDARAN PAJAK PERUSAHAAN PUBLIK DI INDONESIA

Jurnal Riset Akuntansi dan Keuangan, 2021
Abstract. This study aims to examine the determinants of tax avoidance in go public companies listed in Indonesia. The non-financial factors was sustainability reporting, and one of the financial factors was profitability. Based on the regression results for 159 samples of public companies that report sustainability reporting on their websites, it can ...
openaire   +2 more sources

Pengaruh Moderasi Tax Morale Terhadap Hubungan Variabel Sosio Demografi Dan Tax Avoidance Pajak Penghasilan Di Kpp Pratama Jepara [PDF]

, 2013
Penelitian ini bertujuan meneliti pengaruh moderasi tax mo- rale antara hubungan variabel sosiodemografi (umur, jenis kelamin dan tingkat pendidikan) terhadap upaya penghindaran pajak (tax avoidance) di wilayah KPP Pratama Jepara.
Subadriyah, S. (Subadriyah)
core  

Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak [PDF]

, 2018
The research aims to analyze the effect of profitability, leverage, and sales growth on tax avoidance. Data were collected from 25 companies from manufacture listed in Indonesia Stock Exchange (IDX) in 2011 to 2014.
Hidayat, W. W. (Wastam)
core  

PERTANGGUNGJAWABAN PENGGANTI DALAM HUKUM PAJAK DI INDONESIA

Masalah-Masalah Hukum, 2017
Penghindaran pajak yang terjadi dalam suatu lingkungan usaha yang umumnya menguntungkan prinsipal tidak dapat terlepas dari adanya kerjasama dengan agennya.
Henry Dianto Pardamean Sinaga
doaj   +1 more source

ANALISIS HUBUNGAN ANTARA PENGUNGKAPAN LAPORAN SEGMEN OPERASI DENGAN PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA TAHUN 2008-2014) [PDF]

, 2016
This study test the relation between corporate tax avoidance and disclosure of operation segment earnings for Indonesian’s Public Companies. The research find that before the adoption of “Pernyataan Standar Akuntansi Keuangan Nomer 05 (PSAK No.
FUAD, Fuad, PUSPASARI, Gina
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Penghindaran Penghindaran Pajak, Leverage dan Nilai Perusahaan: Dimoderasi oleh Transparansi

Jurnal Akuntansi dan Ekonomika
The objective of this research is to acquire empirical evidence regarding the impact of transparency on the relationship between tax avoidance and leverage in relation to a firm's value. Firm value is pivotal as it mirrors a company's performance, thereby influencing investors' perceptions. This study adopts a quantitative approach, utilizing EViews as
Yolanda Pratami, Hidayatul Munashiroh
openaire   +1 more source

Pengaruh Return On Asset, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Kepemilikan Institusi terhadap Penghindaran Pajak (Studi Empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2014-2016) [PDF]

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh ROA, ukuran perusahaan, kompensasi rugi fiskal dan kepemilikan institusi terhadap penghindaran pajak penelitian ini menggunakan teknik analisis kuantitatif, analisis berdasarkan kepada ...
Fajriana, Icha
core  

Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Prudence Accounting terhadap Nilai Perusahaan

Sketsa Bisnis
The objective of this study is to examine and analyze the impact of tax planning, tax avoidance, and prudence accounting on firm value, with company size as a control variable. The sample used in this research consists of property sector companies listed
Bella Safitri, Ayu Aulia Oktaviani
doaj   +1 more source