Results 1 to 10 of about 934 (254)
Media Ekonomi dan Manajemen, 2018 This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness. Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as ...
Eko Suyono
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HUBUNGAN ANTARA ETIKA AUDIT DAN MOTIVASI DALAM PENGAMBILAN KEPUTUSAN INTERNAL AUDIT
Keberlanjutan, 2016 Hubungan Antara Etika Audit Dalam Pengambilan Keputusan Internal Auditor : Studi dilakukan di PT Mega Hijau Bersama. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh etika audit dan motivasi dalam pengambilan keputusan internal Audit baik ...
Rinaly Arifin Siregar
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Tax audit effectiveness in Greek firms: Tax auditors perceptions
Journal of Accounting and Taxation, 2015 Changes in tax auditing procedures, tax administration and generally in tax policy have attracted the attention of researchers in recent years. The aim of this study is to examine the relationship between tax audit effectiveness, tax legislation and the use of specialized information system tools.
Drogalas Sorros George +1 more
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Trajectories of an accountant professionʼs transformation in conditions of digitalization
E-Management, 2022 The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal ...
N. G. Мorozova, Zh. M. Korzovatykh
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Вестник Российского экономического университета имени Г. В. Плеханова, 2018 Lately we have seen changes in organization of auditors’ work. Focus is made on the complex analysis of finance and business work of the person being audited and, consequently on rejection of total checking and passing-over to checking based on risk ...
Elvira I. Bakhtigozina
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Auditor-provided tax services and tax avoidance: evidence from Spain
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2020 We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for a positive relationship between APTS and tax avoidance.
Josep Garcia-Blandon +3 more
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Jurnal Akuntansi dan Perpajakan, 2017 TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior ...
Nanang Suparman
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Accounting quality versus auditor choice under strong tax-GAAP conformity: the case of Brazil
Revista Contabilidade & Finanças, 2007 Brazilian companies with a Big 4 auditor have better accounting quality than those with a local auditor, when accounting quality is measured either by compliance with GAAP or by conservatism. However, the cross-sectional pattern of discretionary accruals-
Carlos Mello-E-Souza
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KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
Jurnal Akuntansi Aktual, 2017 This research aims to assess the technical efficiency performance of Small Taxpayer Office (KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data Envelopment Analysis (DEA) approach.
Hendra Triantoro, Bambang Subroto
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Independent auditors’ tax consultancy and its impact on tax litigation
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036Purpose: This study aims to determine the impact of tax consulting services provided by independent auditors on the increase in tax litigation in Brazilian companies listed on B3 . The research investigates the impact of greater investment in audit and tax consulting services on the likelihood of legal disputes occurring.
Antonio Lopo Martinez +4 more
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