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Pengaruh Profitabilitas dan Biaya Hutang terhadap Penghindaran Pajak Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di BEI Periode 2018–2021
Nur Okta Qomari Kiasati
; Putri Awalina
; Muhammad Alfa Niam
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and mu...
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Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba
Selly Eka Nur Cahni
; Nur Rahmanti Ratih
; Muhammad Alfa Niam
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the m...
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Analisis Perhitungan Pemotongan Pajak Penghasilan (PPH 21) Atas Penambahan Upah Lembur Dan Penentuan Bonus Menggunakan Metode Topsis Guna Menentukan Take Home Pay Karyawan
Luzy Nur Agustin
; Marhaendra Kusuma
; Muhammad Alfa Niam
; Ahmad Yani
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 4
(2023)
PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOP...
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Peran Moderasi Sanksi Pajak dalam Pengaruh Love of Money, Machiavellian, Tarif Pajak, Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion
Shofia Fatimatuz Zahro’
; Marhaendra Kusuma
; Muhammad Alfa niam
; Srikalimah Srikalimah
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 4
(2023)
This study aims to determine the effect of love of money (X1), Machiavellian (X2), tax rates (X3), understanding of taxation (X4) and self-assessment system (X5) on tax evasion (Y) and tax sanctions (Z) as moderating variable, for individual taxpayers who are active and registered at the Kediri Primary Tax Office in 2023. The analysis technique in this study uses multiple linear regression analysis with moderating variables (MRA). The sampling technique uses random sampling and determines the nu...
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