This research aimed to examine the incremental effect of COVID-19 on sustainability reports
disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) …

ABSTRAK UMKM mendapati permasalah pada masa pandemi covid-19 dengan penurunan
penjualan UMKM. Berbagai upaya dilakukan agar kebelangsungan usaha para pelaku …

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh informasi
akuntansi biaya terhadap nilai perusahaan serta implikasinya terhadap tangung jawab …

Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai masalah yang diteliti yaitu
tentang “Leverage, Ukuran Perusahaan dan Corporate Social Responsibility terhadap …

Abstract In the Mineral and Coal Law no. 4 of 2009, mining is a mineral and coal exploitation
activity which consists of stages of general investigation, exploration, feasibility studies …

Many empirical evidences regarding the relationship between Corporate Social
Responsibility (CSR) and Tax Aggresiveness (TA) had shown inconsistency, thus, there is a …

Many companies consider tax costs to be the part of lost corporate profits, so companies go
through various ways to maximize profits by reducing tax costs. One of the ways that …

The most significant state revenue in Indonesia comes from tax revenues, with a self-
assessment system. According to some previous studies, the system can be a factor in not …

The purpose of this study is to analyze Green Accounting as a mediation variable, and
Media Exposure as a moderation variable in the relationship between profitability and CSR …

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh yang ditimbulkan dari Green
Accounting, Media Exposure, dan Agresivitas Pajak terhadap Pengungkapan Corporate …