EFFECT OF COMPETENCE OF THE AUDIT COMMITTEE AND AUDITORS OF THE BIG FIVE PUBLIC ACCOUNTING FIRM ON TAX AVOIDANCE [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 Research this aiming for knowing the influence of the competence of the audit committee and auditor of the Big 5 Public Accountants Office on tax avoidance.
Indayani L.
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PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL
Akuntansi dan Teknologi Informasi, 2022 Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
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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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Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance [PDF]
, 2015 Pemerintah mengharapkan wajib pajak membayar pajak sesuai kondisi sebenarnya sedangkan Perusahaanberusaha membayar pajak seminimal mungkin dengan melakukan manajemen pajak tanpa melanggar peraturan.Tuntutan bagi Perusahaan melakukan manajemen pajak yang ...
Tandean, V. A. (Vivi)
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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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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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Metode Arus dalam Pemeriksaan Pajak [PDF]
, 2012 Self assessment system is implemented in fulfilling income tax obligation, especially in preparing tax return. Tax audit is done to examine the validity of tax return which is compiled by tax payer himself.
Suprajadi, L. (Lusy)
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Using Archival Data Sources to Conduct Nonprofit Accounting Research [PDF]
, 2014 Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers,
Feng, Nancy Chun +3 more
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Tax Compliance Audit: The Perspectives of Tax Auditors in Malaysia
Asian Development Policy Review, 2016 The objective of this paper is to provide an introduction to a tax compliance audit, its processes and problems. Based on the auditor?s perspective regarding tax compliance audits in Malaysia the data gathered and was analyzed. The information collected was strictly based on the viewpoint of tax auditors in Malaysia.
GholamReza Zandi +1 more
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PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) [PDF]
, 2017 ABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai Pengaruh Mekanisme Corporate Governance dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun ...
Mouddy Berlinda Rezika, 134020120
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