Dampak Pengendalian Internal terhadap Penghindaran Pajak dengan Kepemilikan Keluarga dan Ketidakpastian Lingkungan sebagai Variabel Moderating

K Tanujaya, A Cantikasari - Jurnal Akuntansi Trisakti, 2022 - e-journal.trisakti.ac.id
DAMPAK PENGENDALIAN INTERNAL TERHADAP PENGHINDARAN PAJAK DENGAN
KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIA Page 1 155 …

Intensitas Persediaan, Ukuran Perusahaan, dan Agresivitas Pajak: Koneksi Politik sebagai Variabel Moderasi

AR Siciliya - Jurnal Literasi Akuntansi, 2021 - jurnal.ylii.or.id
Tujuan: Penelitian ini untuk menguji intensitas persediaan, ukuran perusahaan, dan
agresivitas pajak: koneksi politik sebagai variabel moderasi. Metode: Metode pada …

The effect of corporate governance and company size on tax avoidance

C Srimindarti, CA Widyaningsih… - Jurnal Organisasi dan …, 2022 - jurnal.ut.ac.id
The Effect of Corporate Governance and Company Size on Tax Avoidance Page 1 114
Jurnal Organisasi dan Manajemen 18(1) 2022, 114-125 The Effect of Corporate …

[PDF][PDF] Related Party Transactions and Tax Avoidance: Study on Mining Company in Indonesia

DS Rezeki, W Widarjo… - Jurnal Akuntansi …, 2021 - pdfs.semanticscholar.org
This study aims to provide empirical evidence of the effect of related party transactions on
tax avoidance on mining sector companies listed on the Indonesia Stock Exchange. The …

MODERATING EFFECT OF BOARD INDEPENDENCE ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TAX AGGRESSIVENESS: EMPIRICAL …

K Ebire, AA Musa, L Onmonya - … Journal of Accounting & Finance Review, 2024 - cribfb.com
Despite increased evidence of the critical role of corporate governance in shaping business
behaviour, there is still a lack of understanding of how board independence moderates the …

Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies

S Wulandari, RM Oktaviani… - Owner: Riset dan Jurnal …, 2024 - owner.polgan.ac.id
Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-
tax profits. This study aims to provide empirical evidence regarding the effect of audit …

DETERMINANT FACTORS OF THE COMPANIES TO DO TAX AVOIDANCE

K Ardillah - Ultimaccounting Jurnal Ilmu Akuntansi, 2023 - ejournals.umn.ac.id
Tax avoidance is carried out by companies to minimize tax payments to the state by doing
thin capitalization, transfer pricing, and earnings management because paying taxes is …

Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak

S Wulandari, RM Oktaviani… - Kompak: Jurnal Ilmiah …, 2023 - journal.stekom.ac.id
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study
aims to provide empirical evidence regarding the effect of company size, profitability …

Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Dampak Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur

E Rosalina, A Pratiwi - Conference on Economic and …, 2021 - jurnal.widyagama.ac.id
This study aims to analyze the influence company size, return on assets (ROA), fixed asset
intensity, thin capitalization, and inventory intensity against tax avoidance including …

Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi

BR Wulandari, MGK Indarti… - Journal of Economic …, 2024 - journal.ipm2kpe.or.id
The main objective of this research is to analyze the impact of business responsibility and
audit quality on tax aggressiveness. This research also investigates the role of audit quality …