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PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK
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
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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PENGARUH KEPATUHAN TERHADAP PELANGARAN PAJAK DAN PENYAJIAN TERHADAP PEMBAYARAN PAJAK ALAT TRANSPORTASI KENDARAAN
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 13
, No 2
(2020)
The objective is to determine the effect of compliance, on tax violations and the presentation of means of transportation to make tax payment transactions for vehicle transportation equipment. This research was conducted at SAMSAT Semarang City. The amount of data taken by the sample is 100 by collecting data. The search for the number of respondents was carried out by means of questions and answers, questionnaires. The results of this study, the data can be seen that the effect of compliance, o...
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Persepsi Wajib Pajak Terhadap Etika Penggelapan Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 13
, No 2
(2020)
This istudy iaims ito iexamine ithe ifactors ithat iinfluence ithe iperception iof iethics ion itax ievasion iin ithe iall iindividual itaxpayers iregistered iat ithe iSouth iSemarang iPrimary iTax iOffice ias imany ias i100 irespondents. iThe ivariables iused iin ithis istudy iare ithe iindependen ivariables, iThe idata iused iin ithis istudy iis ithe iprimary idata iby iusing iquestionnaires. iData ianalysis iin ithis iresearch iis iassisted iby iusing. iSPSS iprogram. iData ianalysis itechniq...
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SISTEM INFORMASI AKUNTANSI PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI PENENTU HARGA JUAL DENGAN METODE JOB ORDER COSTING BERBASIS WEB STUDI KASUS DI PT SEMERU KARYA BUANA
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 11
, No 1
(2018)
Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components o...
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