Land and Building Tax is one of the sources of revenue from Ngada Regency, however, in terms of the contribution of land and building taxes, there are still problems in exploring, namely there are still land and building taxpayers who have not fulfilled their obligations, namely paying taxes. The purpose of this study was to determine the level of contribution of Land and Building Tax (PBB) to …
This research aims to obtain empirical evidence about the effects of leverage, profitability, Fixed Asset Intensity, and Inventory Intensity to effective tax rate. Case studies on manufacturing companies listed on the Indonesia stock exchange in 2017 – 2019. The research population was manufacturing companies listed in Indonesia Stock Exchange (IDX) in period of 2017 – 2019. Sample was col…
This research is aimed to analyze the effect of tax minimization, tunnelling incentive, exchange rate dan bonus mechanism on transfer pricing decision in manufacturing companies. The dependent variable in this research was transfer pricing as measured by the value of related party transaction (RPT) sales. Independent variables are tax minimization, tunnelling incentive, exchange rate dan bonus …
In this modern era, to fulfill community activities requires transportation as a means of support and help in carrying out its activities. In Malang, there are 5900 quotas to become online motorcycle taxi drivers, the number of drivers operating apart from causing a lot of competition also affects the income of drivers every day. The fulfillment of driver welfare must be paid for by the hard wo…
Indonesia is a country that is trying to carry out national development. Taxes are seen as a very important part of state revenue. When compared with state revenue from the oil and gas sector, the government is making more efforts to make taxes as a reliable source of state revenue. For this reason, the government, through the tax directorate general, strives to continuously increase state reve…