Results 41 to 50 of about 180 (116)

THE INFLUENCE OF INDEPENDENT BOARD OF COMMISIONERS, AUDIT COMMITTEEE, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE (Empirical Study of Health Companies at IDX 2016-2021)

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Penelitian dilakukan guna mencari bukti empiris atas pengaruh dewan komisaris independen, komite audit, dan kepemilikan manajerial terhadap penghindaran pajak.
Dentasari Bekti Utami, Bandi
doaj   +1 more source

Tax avoidance motives in property and real estate firms

Jurnal Akuntansi Aktual, 2022
The purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019.
Cintia Aulia Ramadanti, Donny Maha Putra
doaj   +1 more source

Penghindaran Pajak Dan Pencegahannya

ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Tax avoidance has become a global issue that is widely discussed in various countries in the world. Every year there is an estimated state loss of around Rp 69 trillion due to tax avoidance schemes in Indonesia. This research method uses a qualitative method, while the data collection technique is done by searching from various sources, be it through ...
null Santy Fitnawati WN, null Nuradia Fitria, null Arif Rahman   +2 more
openaire   +1 more source

Kepemilikan Manajerial dan Praktik Penghindaran Pajak

Owner (Riset dan Jurnal Akuntansi), 2020
This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017 ...
Evi Grediani, Rachmawaty Hanny Yustrianthe, Nanik Niandari   +2 more
openaire   +2 more sources

Pengaruh pemahaman TRI Pantangan Tamansiswa, sikap moral dan tingkat kepercayaan terhadap niat melakukan penyelewengan pajak

Sosiohumaniora: Jurnal Ilmiah Ilmu Sosial dan Humaniora, 2022
Pajak menjadi sumber utama penerimaan negara ternyata belum mencapai target. Faktor penyebab rendahnya capaian penerimaan pajak adalah adanya pengelakan pajak, penghindaran pajak dan banyaknya kasus penyelewengan pajak.
Dewi Kusuma Wardani Wardani, Yuli Prihatni, Ayu Wulandari   +2 more
doaj   +1 more source

TAX AVOIDANCE (PENGHINDARAN PAJAK) OLEH WAJIB PAJAK DALAM PERSFEKTIF ISLAM

eL-Mashlahah, 2018
<p class="abstract">Tax Avoidance mempunyai spektrum persoalan yang luas, salah satunya adalah  transfer harga(transfer pricing). Transfer pricing merupakan salah satu  cara yang dipakai oleh wajib pajak perusahaan multinasional untuk  melakukan penghindaran pajak.
Ali Murtadho Emzaed, Syaikhu Syaikhu, Elvi Soeradji, Norwili Norwili, Munib Munib, Erry Fitria Primadhany   +5 more
openaire   +2 more sources

NASIONALISME, HARGA TRANSFER, DAN KEPEMILIKAN ASING DARI PANDANGAN PENGHINDARAN PAJAK [PDF]

Jurnal Akuntansi Multiparadigma
Abstrak - Nasionalisme, Harga Transfer, dan Kepemilikian Asing dari Pandangan Penghindaran Pajak Tujuan Utama - Penelitian ini berupaya membuktikan pengaruh harga transfer dan kepemilikan asing pada penghindaran pajak Metode – Penelitian ini memakai ...
Permata Ayu Widyasari, Vernanda Octaviane Wijaya, Hari Hananto   +2 more
doaj   +1 more source

META ANALISIS DETERMINAN PENGHINDARAN PAJAK

Jurnal Akuntansi
In the companies point of view tax is a burden that potentioal reduce the profits of the company itself. There is a lot of effort minimize tax such as  tax avoidance , one of the efforts used by tax payers to avoid taxes using legal methods with the aim of minimizing the amount of  individual or corporate tax payable.There are so many factor dirven the
Elsya Dinda Swandi, Arihadi Prasetyo
openaire   +1 more source

Faktor-faktor yang mempengaruhi tax avoidance

Kompartemen: Jurnal Ilmiah Akuntansi, 2023
Kajian dilakukan guna mengetahui keterkaitan leverage, profitabilitas, dan CSR terhadap tax avoidance. Dilakukan pada industri makanan dan minuman terlisting di Bursa Efek Indonesia periode 2018-2021.
Barlia Annis Syahzuni, Desika Fitriana Sari   +1 more
doaj   +1 more source

HOW DO TAX AVOIDANCE AND PROFITABILITY INFLUENCE A FIRM'S INTRINSIC VALUE?

Jurnal Akuntansi Multiparadigma, 2023
Abstrak - Bagaimana Penghindaran Pajak dan Profitabilitas Mempengaruhi Nilai Intrinsik Perusahaan? Tujuan Utama – Penelitian bertujuan menelaah bagaimana penghindaran pajak dan profitabilitas mempengaruhi nilai intrinsik perusahaan. Metode – Penelitian
Luluk Muhimatul Ifada, Nunung Ghoniyah, Nurcahyono Nurcahyono   +2 more
doaj   +1 more source