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Pengaruh Return On Asset (Roa), Leverage, Intensitas Modal, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak
Retno Anggraeny Agustin
; Hedi Pandowo
; Dian Kusumaningrum
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 4
(2024)
Tax aggressiveness is a company's effort to reduce the tax burden. The reduction in taxes was due to differences in interests between companies and the government. This study aims to determine the effect of return on asset, leverage, capital intensity, and company size on tax aggressiveness. This study uses agency theory. This theory relates to the relationship between principal and agent. This type of research is quantitative using secondary data sources in the form of annual financial reports...
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DOI
Pengaruh Kewajiban Kepemilikan NPWP Berstatus PKP, Pemeriksaan Pajak, Penagihan Pajak, dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak Penghasilan Badan pada Kantor Pelayanan Pajak Pratama di Wilayah Kabupaten Ngawi
Andira Amalia Faradila
; Hedi Pandowo
; Koerniawan Dwi Wibawa
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 3
(2024)
Income tax is one of the tax revenues whose revenues dominate tax revenues at KPP Pratama Ngawi, one of which is corporate income tax. The purpose of this study is to test the influence of ownership of Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance with corporate income tax revenue. The 4 variables studied include ownership of the Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer complianc...
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DOI