1,720,963 research outputs found
PENGARUH PENEGAKAN HUKUM DAN GENDER TERHADAP PENGGELAPAN PAJAK DIMEDIASI OLEH MORAL PAJAK
Full text linkThis study aimed to examine the effect of law enforcement and gender on taxevasion, mediated by moral taxes. The population in this study is an individual taxpayer whois registered on tax office of Prtama Tampan. The sampling technique used is conveniencesampling with total sample of 64 individual tax payer. The technique analysis used isStructural Equation Model with software Smart PLS. The results showed that law enforcementsignificant positive effect on tax morale, while gender does not affect on tax morale. Taxmorale significant negative effect on tax evasion. The analysis also showed tax moralemediates the effect of law enforcement on tax evasion, against tax morale does not mediatethe effect of gender on tax evasionDOI: 10.15408/akt.v8i2.276
Effect Of Family Ownership In The Relationship Between Corporate Governance Mechanism And Earning Management
Full text linkFinancial statements are the basis for many parties\u27 decision-making in describing the condition of a company, so companies must present the quality of the information therein. This study examines the relationship between corporate governance mechanisms and earning management and how family ownership influences this relationship. This empirical study uses companies on the Kompas 100 index from 2015 to 2019 to be tested using Generalized Least Squares(GLS). This study finds that the board of commissioners affects earnings management, and family ownership strengthens the role of the board of commissioners in suppressing earnings management. This study strengthens the literature on family ownership in companies. Internal auditors can consider the implication of increasing the effectiveness of internal audits to produce more accurate quality financial reports. In addition, the implications of this study also recommend restructuring the internal audit function, especially its role in management and governance, to be more objective and also impartial
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru)
Full text linkThis study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study were SMES taxpayers who uses e-commerce service in pekanbaru. This study were using primer data, which distributed all questionnaires directly and online by google form that obtain a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect the compliance of SMES taxpayers who use e-commerce services. Meanwhile, understanding taxation and tax rates have no influence on the compliance of SMES taxpayers who use e-commerce services. Adjusted R2 results of four independent variables silmutantly on the dependent variable had an influence of 34% and the remaining 66% were influenced by other factors not studied in this study.Keywords: tax socialization, understanding of taxation, the awareness of taxpayers, tax rate, taxpayers complianc
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG, CEO TENURE, DAN FIRM AGE TERHADAP NILAI PERUSAHAAN : THE EFFECT OF DIVIDEND POLICY, DEBT POLICY, CEO TENURE, AND FIRM AGE ON FIRM VALUE
Full text linkCompetition in the business world is increasing, this encourages every company to improve its performance and quality in order to survive in competition in the business world to get the best value for the company. This research aims to examine and analyze the effect of dividend policy, debt policy, CEO tenure, and firm age on firm value in Kompas100 index companies listed on the Indonesia Stock Exchange in 2018-2022. This research method is a quantitative research method. The population in this research is the KOMPAS 100 index companies which are consistently listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 52 companies. The sample selection in this research used the purposive sampling method. The samples selected in this research was 35 companies selected based on predetermined criteria with a period of 5 years so that a total of 175 data were obtained. The data analysis method used in this research uses WarpPLS 7.0. The research results showed that dividend policy, debt policy, and CEO tenure has an effect on firm value. Meanwhile, firm age has no effect on firm value. These findings suggest that companies seeking to enhance their value should focus on optimizing dividend and debt policies and consider the role of CEO tenure in strategic planning. These results also provide insights for stakeholders and policymakers in formulating strategies to support company growth and stability in a competitive market
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN: DETERMINATION OF THE TIMELINESS OF FINANCIAL REPORTING
No full textThe aim of this research is to examine and assess the connection between timely financial reporting and profitability, size of company, leverage, audit opinion, and outsider ownership. Companies in the mining sector that were traded on the Indonesia Stock Exchange between 2017-2019 make up the study's sample. 42 data from three years of observation were included in the research sample, which was selected intentionally. Utilizing logistic models, regression analysis is performed. The results of the research indicate that the timing of financial reporting is affected by profitability, business size, and audit opinions. However, leverage has no effect on how quickly financial reports are made
THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS
Full text linkThe objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness
The effect of financial pressure and corporate social responsibility on tax aggressiveness: The moderating effect of the audit committee
Full text linkThis research aims to examine the effect of financial pressure and corporate social responsibility (CSR) on tax aggressiveness. In addition, this research also investigates whether audit committee can moderate the effect of financial pressure and CSR on tax aggressiveness. In this research, the financial pressures include financial targets and external pressures. This quantitative research uses secondary data with the population of all manufacturing companies listed on the Indonesian Stock Exchange period 2019-2021. Sampling is conducted using purposive sampling technique involving 216 companies obtained during three years of observation. Data analysis is conducted using Smart PLS 3.0 with SEM-PLS application to test the direct and moderating effect. The results of this research show that financial target has a negative effect on tax aggressiveness, while external pressure has a positive effect on tax aggressiveness. CSR has no effect on tax aggressiveness. Audit committee cannot moderate the effect of financial target, external pressure, and CSR on tax aggressiveness. This research contributes to the development of accounting literacy, especially in the study of financial pressure, CSR, audit committee and tax aggressiveness. Measuring tax aggressiveness can be done using CETR by adding the CSR variable as an independent variable with GRI standards. In addition, this research also uses financial pressure variable from the fraud triangle theory which is related to tax aggressiveness
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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