1–20 of
76 results.
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Setyarini Santosa
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Fabiola Hagai Karina
Transfer pricing has been cited as the most crucial tax avoidance issue in multinational company. Transfer pricing is defined as the price to buy or sell goods and services between related parties. Th...
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Suyanto Suyanto
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Benny Marcino
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Sri Lestari Prasilowati
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Indri Astuti
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Maria Gayatri
This study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. Th...
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Lidya Agustina
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Etty Murwaningsari
This study aims to examine the effect of corporate social responsibility and the cost of debt on the company's financial performance, as well as to examine whether political connections can moderate t...
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Angga Vredi Nugroho
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Sri Ayem
Regional autonomy is the authority of a region in regulating, administering, and self-managing government and community affairs, including financial management. For this reason, the formulation of the...
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Sri Ayem
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Ryan Hidayat
This study aims to examine the effect of motivation on the interest of accounting students in a career as a tax consultant, the effect of self-efficacy on the interest of accounting students in a care...
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Desirianingsih Haryati Parastri
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Andreas Vernando
Scandals occurred in various parts of the world result in a crisis of the accounting profession credibility. Various previous literatures provide evidence that cheating behavior in the work environmen...
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Sukiantono Tang
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Lina Wati
The purpose of this research is to examine the impact of short term debt on earnings management. The independent variable include is short term debt. The dependent variable is earnings management whic...
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Muhammad Haidar Taqiyyuddiin
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Suparna Wijaya
The registration threshold for which enterprises are exempt from the obligation to be registered as taxable enterprises (Exemption Threshold) in Indonesia's Value Added Tax (VAT) regime is exceptional...
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Abdul Hafiz Tanjung
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Helma Yunia Putri
The purpose of this research is to provide empirical evidence for signaling theory in the companies that conducted stock splits on Indonesia Stock Exchange between 2017 and 2019. This research examine...
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Olivi Sabilla Sa'dani
The Tax Amnesty in Indonesia of 2016 aims to increase tax revenue, which will be used to finance development. Tax Amnesty is also expected to reduce transfer pricing practice by holding a period of re...
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Asep Kurniawan
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Indah Umiyati
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Obi Pangestu
This study was conducted to determine whether there is an effect of loan effectiveness and relationship quality on the financial performance of MSEs, either partially or simultaneously. The data used ...
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Icih Icih
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Asep Kurniawan
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Amelia Andini
This research is are empirical study to determine the effect of fraud factors based on pentagon fraud theory in detecting financial statement fraud by using the fraud score model (Case studies on infr...
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Bambang Sugiharto
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Indah Umiyati
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Noni Nissa Sholihah
The aim of this research was to analyze the influence of performance expectations, effort expectations, and social influence on the intention to use mobile banking on mobile banking users. The study u...
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Trisandi Eka Putri
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Icih Icih
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Nisa Halimatusyadiah
This study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non L...
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Nurul Aisyah Rachmawati
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Ana Fitriana
Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of ...
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Hanny Hanny
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Nunik Lestari Dewi
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Sinta Setiana
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Meliana Halim
This study aims to determine the effect of 360 Degree Leadership Education on the perception of Accounting Students about the ideal leadership principles and to analyze the difference of the Accountin...
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Muhammad Naufal Hilmi
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Novita Novita
This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditor...
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Aurora Angela
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Vinny Stephanie Hidayat
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Oktavianti Oktavianti
This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three c...
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Arnoldus Christo Novrianto
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Nurul Aisyah Rachmawati
This study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research ...
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Farida Rika Arini
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Icih Icih
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Trisandi Eka Putri
This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study u...