Results 21 to 30 of about 158,109 (209)
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching.
Robi Husnimubaroq, Majidah Majidah
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Anteseden Sensitivitas Etika Auditor Pajak
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2012 This research aims to test the influence of modern tax administration to tax auditor ethical sensitivity in DJP (Direktorat Jenderal Pajak) Jakarta Regional Office. Sample in this research is tax auditor in DJP Jakarta Regional Office.
Tony Wijaya, Nerys Lourensius L.T.
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The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [PDF]
Iranian Journal of Accounting, Auditing & FinanceA common auditor is when the same auditing firm audits a company and at least one of its major clients. The main objective of this article is to address the question of whether the presence of Common auditors has an impact on tax avoidance activities ...
Alireza Rahrovi Dastjerdi +1 more
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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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Identification of Non-Fragile Variables Affecting Tax Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of the current research is to Identification of non-fragile variables affecting quality of tax audits, considering the environmental characteristics, conditions governing taxpayers and tax auditors. The present applied research was carried out in
Mohammad Hassanjani Khoshkroudi +3 more
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Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes [PDF]
Problems and Perspectives in Management, 2021 The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled ...
Vince Ratnawati +3 more
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Budgeting challenges on the path towards universal health coverage: the case of Benin
Health Economics Review, 2020 Background In its pursuance of universal health coverage (UHC), the government of Benin is piloting a project of mandatory social insurance for health entitled “ARCH”.
Elisabeth Paul +4 more
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JABE (Journal of Accounting and Business Education), 2022 This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura ...
Yohanes Cores Seralurin +4 more
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Auditor-Provided Tax Services and Accounting for Tax Uncertainty
The International Journal of Accounting, 2019 This paper investigates the associations of auditor-provided tax services (APTS) with tax planning and audit quality using a German sample. Our findings differ from those of previous U.S. studies, which we attribute to the fact that prior to 2015, the International Financial Reporting Standards (IFRS) did not contain a clear regulation similar to FIN ...
Christoph Watrin +2 more
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Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.
Desi Ambarsari +2 more
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