Results 61 to 70 of about 12,359 (155)

PERJANJIAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA DAN PEMERINTAH HONG KONG WILAYAH ADMINISTRATIF KHUSUS REPUBLIK RAKYAT CHINA (RRC) [PDF]

, 2016
ABSTRAKGHIGIN FITRI MARESA, Perjanjian Penghindaran Pajak Berganda2016 Antara Indonesia dan Pemerintah Hong Kong Wilayah Administratif Khusus Republik Rakyat China (RRC)Fakultas Hukum Universitas Syiah Kuala(x,78) pp., tbl., bibl., appdx.(M ...
GHIGIN FITRI MARESA
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Dampak Penghindaran Pajak dan Pajak Tangguhan terhadap Manajemen Laba

Eksis: Jurnal Ilmiah Ekonomi dan Bisnis, 2022
Various ways can be done by companies for tax avoidance and deferral, but still within the framework of tax provisions. Management can directly or indirectly do tax avoidance which of course will have an impact on the profits earned. This study conducted test whether tax avoidance and deferred tax affect earnings management.
openaire   +1 more source

UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL

RechtIdee, 2022
transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan.
Kevin Bhuana Islami, Darminto Hartono Paulus   +1 more
doaj   +1 more source

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE [PDF]

, 2019
Penelitian ini bertujuan mengetahui pengaruh kepemilikan institusional, komisaris independen, komite audit, dan kualitas audit terhadap penghindaran pajak pada perusahaan sektor restaurant, hotel and tourism yang terdaftar di Bursa Efek Indonesia ...
SUSANTI, ANITA
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MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK

InFestasi, 2017
<p>This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency of<br />company doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until<br />2013. Samples were selected using purposive sampling method.
Yudhanta Sambharakreshna, Nurul Kompyurini   +1 more
openaire   +2 more sources

Analisis Determinan Penghindaran Pajak di Indonesia

Global Financial Accounting Journal, 2021
The purpose of this research is to determine the factors that impact tax avoidance in Indonesia. The factors used in this research are profitability, leverage, firm size, capital intensity, proportion of independent commissioner, audit quality, and audit committee. Purposive sampling method used to determine the object of research.
Erna Erna, Kennardi Tanujaya
openaire   +1 more source

THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: THE MEDIATING ROLE OF AGENCY COST AND MODERATING ROLE OF FAMILY OWNERSHIP [PDF]

, 2018
This study aims to investigate the effect of tax avoidance on firm value with the mediating role of agency cost and moderating role of family ownership. Firm value is measured with Tobin’s Q, tax avoidance was measured with effective tax rate and agency ...
FUAD, Fuad, PRATIWI, Amalia Intan
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Pengaruh Penghindaran Pajak dan Leverage terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderasi [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Penghindaran Pajak dan Leverage sebagai variabel independen, secara simultan dan parsial terhadap Nilai Perusahaan sebagai variabel dependennya, dengan Transparansi Perusahaan sebagai ...
Tarihoran, A. (Anita)
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Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO

Jurnal Akuntansi dan Auditing Indonesia, 2017
This research is based on the rise of tax avoidance phenomenon in Indonesia. The purpose of this study is to analyze the effect of corporate governance and corporate social responsibility disclosure on tax avoidance. Tax avoidance are dependent variable
Amila Dyan Maraya, Reni Yendrawati
doaj   +1 more source

PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur di BEI tahun 2014-2016) [PDF]

, 2018
INTISARI Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh profitabilitas dan pengungkapan CSR terhadap penghindaran pajak. Sedangkan sampel dari penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang listing di ...
APRIANI, TUTUT RINA
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