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Menampilkan 1–3 dari 3 artikel
Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi
Zoan Herlambang Saputra
; Eni Srihastuti
; Khasanah Sahara
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX)...
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Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022
Ratna Handayani
; Khasanah Sahara
; Imarotus Suaidah
Jurnal Publikasi Ekonomi dan Akuntansi
Vol 2
, No 1
(2024)
This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before...
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Pengaruh Pelayanan Dan Penghasilan Wajib Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi Dan Bangunan (PBB-P2) Pasca Pandemi Covid-19 Di Kecamatan Ngadiluwih Kabupaten Kediri
Amelya One Zarina
; Khasanah Sahara
; Imarotus Suaida
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 4
(2023)
This research is motivated by the importance of paying Land and Building Tax for the development of an area because tax revenue is used as an instrument for increasing welfare and can be used for the development of the country, be it facilities, services or other government efforts. Land and building tax is an important income for each region, therefore each local government has its own way of optimizing local revenue from the land and building tax sector. This research aims to find out how much...
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