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Implementation of Income Tax Article 21 (PPh 21) before and after the TER Rate and Progressive Tax Rate for Permanent Employees at PT FIF Lampung Branch
Fatmawati, Anita
; Niken Kusumawardani
; Kamadie Sumanda Syafis
; Ratna Septiyanti
International Journal of Economics, Management and Accounting
Vol 3
, No 1
(2025)
This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The r...
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Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Proporsi Komisaris Independen terhadap Kinerja Perusahaan dengan Kualitas Laba sebagai Variabel Moderasi
Muhammad Alghifari Amchu
; Ade Widiyanti
; Reni Oktavia
; Kamadie Sumanda Syafis
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 3
, No 3
(2025)
This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by...
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Analysis of the Influence of Abnormal Accrual, Internal Control System, and Audit Findings on the Quality of Government Financial Reports : (Study on District/City Governments in Indonesia)
Chyntia Dwi Putri
; Rindu Rika Gamayuni
; Fajar Gustiawaty Dewi
; Kamadie Sumanda Syafis
International Journal of Economics and Management Sciences
Vol 1
, No 3
(2024)
This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels. The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that...
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Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022)
Farhan Azmi Asavandra
; Einde Evana
; Tri Joko Prasetyo
; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 3
(2024)
This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance pra...
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