Results 111 to 120 of about 12,359 (155)

Faktor-faktor Yang Berpengaruh Terhadap Penghindaran Pajak Perusahaan [PDF]

, 2015
This study aims to analyze the effect of board compensation, financial sophistication for audit committee, independence board of commisioner, majority shareholding, public shareholding, and board shareholding to tax avoidance measured by effective tax ...
Darsono, D. (Darsono), Prayogo, K. H. (Kosyi)   +1 more
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Penghindaran Pajak Berganda secara Unilateral terhadap Pengenaan Pajak Penghasilan Capital Gains Dihubungkan dengan Ketentuan dalam Perjanjian Penghindaran Pajak Berganda secara Bilateral [PDF]

, 2012
This paper entitled “ The Avoidance of Double Taxation as Unilateral From Capital Gains Tax related to the Rules of Bilateral Treaty on the Avoidance of Double Taxation and Prevention of Tax Evasion between Indonesia and other Countries” is written due ...
Saleh, R. (Reza)
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Pengaruh Leverage,ukuran Perusahaan,roa,kepemilikan Institusional, Kompensasi Kerugian Fiskal, Dan CSR Terhadap Tax Avoidance Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Terdaftar Di Bei 2013 – 2015 [PDF]

, 2017
This research aimed to examine the impact of Leverage, Company Size, Return On Asset, Institusional Ownership, Compensation Tax Losses and Corporate Social Responsibility against Tax Avoidance on manufacturing companies subsector food and berverages and ...
Reinaldo, R. (Rusli), Rusli, R. (Rusli), Zirman, Z. (Zirman)   +2 more
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FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

Jurnal Akuntansi dan Manajemen
Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance
Andri Waskita Aji, Dena Kartikaningrum
openaire   +1 more source

Antecedents and Consequences of Tax Avoidance on Company Value

Jurnal Akuntansi Indonesia
The research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance.
Kiryanto Kiryanto, Nindika Ayulinar Putri Susanti   +1 more
doaj   +1 more source

ANALISIS PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) [PDF]

, 2017
This study aims to examine the effect of tax avoidance on the firm value and agency costs with transparency of information as the moderating variable. The independent variable that is used in this research is tax avoidance which is measured by book tax ...
GUSTI, Tantri Wahyuning, ROHMAN , Abdul
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Pengaruh Penghindaran Pajak terhadap Cash Holding Perusahaan dengan Leverage dan Return On Asset (Roa) sebagai Variabel Moderasi [PDF]

, 2017
This study aims to obtain empirical evidence and analyze the effect of tax avoidance on the company's cash holding, as well as the effect of leverage and ROA can moderate the tax avoidance of the cash holding companies.The population in this ...
Septiani, A. (Aditya), Tambunan, D. N. (Dessy)   +1 more
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Analisis Perbedaan Penghindaran Pajak (Tax Avoidance) pada Perusahaan yang Dikenai Pajak Penghasilan Final dan Perusahaan yang Dikenai Pajak Penghasilan Tidak Final [PDF]

, 2015
Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it.
Sartika, M. (Mimi), Susilatri, S. (Susilatri), Zulbahridar, Z. (Zulbahridar)   +2 more
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Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable

International Journal of Islamic Education, Research and Multiculturalism
Peningkatan penerimaan pajak di Indonesia tidak dibarengi dengan peningkatan tax ratio. Rendahnya tax ratio mengindikasikan adanya praktik penghindaran pajak di Indonesia.
Rustandi Rustandi, Vinola Herawaty
doaj   +1 more source

Pentingnya Kualitas Informasi Internal terhadap Penghindaran Pajak [PDF]

, 2017
The purpose of this study is to examine the influence of Internal Information Quality of an enterprise on tax avoidance planning and tax risk reduction on an enterprise.
Ardiyanto, M. D. (Moh), Putra, H. A. (Heranantio)   +1 more
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