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Pengaruh Kondisi Keuangan, Ukuran Perusahaan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 3
, No 4
(2025)
The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a...
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Analisis Kontribusi Teknologi Perbankan Digital dan Biaya Corporate Social Responsibility terhadap Kinerja Keuangan Perbankan
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile bank...
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Dampak Ketidakpercayaan Masyarakat terhadap Kinerja Pemerintah Terkait Transparansi Pengalokasian Pajak Daerah Bandar Lampung
Anindya Rahma Fathiya
; Janter Panjaitan
; Andhika Ivan
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 4
, No 2
(2025)
This study discusses the impact of public distrust on government performance, especially related to the transparency of regional tax allocation in Bandar Lampung. The purpose of the study was to analyze how public perception of government transparency affects the level of tax compliance and the effectiveness of regional tax management. The methods used are literature studies and normative juridical analysis of laws and regulations as well as secondary data related to tax revenues in Bandar Lampu...
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