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Pengaruh Tingkat Pengungkapan Informasi Korporasi Berbasis Website Terhadap Perilaku Tax Avoidance Perusahaan Go Public di Indonesia
Fadhila Purendka
; Liza Alvia
; Mega Metalia
; Neny Desriani
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 1
(2025)
This research aims to determine the effect of the level of website-based disclosure of company information on corporate tax avoidance behavior. The objects in this research are all companies listed on the Indonesia Stock Exchange for the period June 2024. Data collection in this research uses content analysis methods and data processing using the SPSS application. The sampling technique in this research used purposive sampling with a final sample size of 399 companies. The research results show...
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The Effect of Tax Planning, Tunneling Incentives, and Foreign Ownership on Transfer Pricing : (Empirical Study on Manufacturing Companies for the Period 2019 – 2023)
Farras Alif Zakaria
; Mega Metalia
International Journal of Economics, Commerce, and Management
Vol 2
, No 2
(2025)
This study aims to examine the effect of tax planning, tunneling incentives, and foreign ownership on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach and panel data regression method, this study analyzes secondary data from the company's annual financial statements. The results of the study indicate that tax planning has a significant positive effect on the company's decision to carry out t...
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The Effect of the Government Internal Control System on Corruption Potential with Accountability as an InterveningVariable (Study on Regency/City Governments in Indonesia)
Finny Leonita Sari
; Rindu Rika Gamayuni
; Fajar Gustiawaty Dewi
; Mega Metalia
International Journal of Economics, Management and Accounting
Vol 1
, No 2
(2024)
This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to t...
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