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Earning Management Sebagai Variabel Intervening Antara Mekanisme Good Coorporate Governance dan Corporate Social Responsibility Terhadap Agresivitas Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to o...
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PERANCANGAN MANAJEMEN ELECTRONIC FILING SYSTEM (E-FILING) DENGAN MENGGUNAKAN METODE ALFRED DI KANTOR DESA KUWARON, GROBOGAN
Jurnal Elektronika dan Komputer
Vol 12
, No 2
(2019)
For this reason, the author makes the design of an electronic filing system (e-filing) management system, using the ALFRED method approach, namely: 1. Administrative Value (Value of use in administration), 2. Legal Value (Value of use in the field of law), 3. Fiscal Value (Use value in finance), 4.Research Value (Use value in the field of research), 5.Educational Value (Value use in education), 6.Documentative Value (Use value in the field of documentation). Making prototype application product...
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