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…
This study aims to analyze the effect of corporate social responsibility (CSR) on corporate tax aggressiveness. The data used is in the form of secondary data obtained from the Indonesian stock exchange website and the global reporting initiative. The independent variable used in this study is the disclousure of corporate social responsibility. While the dependent variable in this study is tax …
This study aims to abtain empirical evidence about the effect of differences in accounting earnings and fiscal earnings (book tax differences) on earnings growth. The population in this study are metal sub sector manufacturing companies and the like listed on theIndonesia Stock Exchange in 2014-2018. The research dan were obtained from the financial statements of manufacturing companies for the…
This research was conducted to fulfill: The effect of fixed assets on tax aggressiveness on the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2017-2019. The influence of profitability on tax aggressiveness in the sub-sector of the consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. The influence of debt to tax aggressiveness in the sub-se…
This study aims to examine the effect of profitability and good corporate governance on tax avoidance by focusing on telecommunications services sub-sector companies listed on the Indonesia Stock Exchange in the period 2013-2018. The number of samples in this study used 5 telecommunications sub-sector service companies that were consistently listed on the Indonesia Stock Exchange in the period …