This study aims to determine the effect of capital structure, profitability, and company size on firm value. Previous studies of company value have shown different results. Therefore, other research needs to be done to reexamine theories about company value. The population of this study were 10 manufacturing companies in the food and beverage sector. The sampling method used was purposive samp…
This study purpous to examine the effect of the fraud triangle theory in detecting fraudulent financial statements. The variables used are financial stability pressure which is proxied by ACHANGE, external pressure which is proxied by LEVERAGE, financial targets which are proxied by ROA, effective monitoring proxied by BDOUT and change of Public Accounting Firm. The population in this study are…
Along with technological developments, of course it brings many changes in various aspects, one of which is in the economic field. The purpose of this study is to determine the effect of capital structure, profitability and company size on the value of companies on the Indonesian Stock Exchange for the 2017-2018 period. The population of this research is companies that are listed in LQ-45 on th…
The purpose of this study is to determine the effect of profitability, capital intensity, and inventory intensity on the effective tax rate of LQ45 companies listed on the Indonesian Stock Exchange for the 2017-2018 period. The research method used purposive sampling with a total of 29 companies. The method of analysis of this research is using multiple linear regression. The results of this st…
This research is based on the importance of land and building tax for state revenue. By looking at the size of the realization of the Land and Building Tax in an area, we can measure the level of effectiveness. As the aim of this research is to analyze and find out the effectiveness of the Collection of Land and Building Taxes conducted by the Malang City Revenue Service. To achieve the object…
This study aims to describe whether the tax collection and socialization system can make BPHTB revenue effective, to describe how big the impact of the tax collection system and taxation socialization on BPHTB revenue, and also aims to describe whether the BPHTB revenue has experienced a significant increase in the tax collection and socialization system. The research method used is a qualitat…
The purpose of this study was to determine the effectiveness and contribution of Motor Vehicle Taxes to Regional Original Income in Ngada Regency. For this reason, potential regional revenue sources must be explored to the fullest, but of course within the corridors of applicable laws and regulations, including local taxes, including Motor Vehicle Tax (PKB) has long been an element of PAD. the …
This study aims to determine the level of effectiveness and contribution of collection actions using warning letters and coercive letters to tax revenue at KPP Pratama Malang Utara. In this research, the type of data used is qualitative and quantitative data. Sources of data used are secondary data in the form of billing data using warning letters and coercive letters, data on receipts of arre…
This study aims to prove whether tax rates and company size affect the Capital Structure of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The dependent variable used is the capital structure. The independent variables used are tax rate and company size. This study uses a purposive sampling method. A total of 13 companies were determined as samples. Thi…