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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
Wulandari, Sartika
; Rachmawati Meita Oktaviani
; Sunarto
; Widhian Hardiyanti
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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1 Sitasi
This Determinan Niat Wajib Pajak Perspektif Theory of Planned Behavior
Mahendra, Monika Bela
; Rachmawati Meita Oktaviani
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate tha...
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4 Sitasi
PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK
Eka Ridho Nur Rochmah
; Rachmawati Meita Oktaviani
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a sign...
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Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Dan Profitabilitas Terhadap Manajemen Laba
Astuti, Noorjannah Vira
; Rachmawati Meita Oktaviani
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on...
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