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FAKTOR – FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK
Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A…
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
This study uses data with a sample of manufacturing companies listed on the Indonesia stock Exhange (BEI) during 2016-2019 period. Sampling was done using purpose sampling method. This study a sample of 60 company annual reports. The method used in…
PENGARUH KONEKSI POLITIK DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK
This study aims to examine the effect of political connections and audit quality on tax avoidance by using leverage and profitability as control variables. The sample in this study consisted of all industry sectors listed on the Indonesia Stock…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Could Size Moderate Managerial Ownership, Institutional Ownership, and Audit Quality of Tax Avoidance Occurs in Southeast Asia’s Banking?
This study aims to determine the effect of managerial ownership, institutional ownership, and audit quality on tax avoidance and to determine the role of firm size as a moderator in strengthening or weakening the influence of the three independent…