This study aims to analyze the effect of tax avoidance and good corporate governance on the cost of debt in the property and real estate sector companies. The dependent variable in this study is the cost of debt as measured by interest expense divided by the average long-term and short-term loans. Meanwhile, the independent variables in this study are tax avoidance and good corporate governance…
This study aims to evaluate the effectiveness of taxpayer compliance levels in fulfilling their tax obligations. The object of this research is KPP Pratama Malang Utara as an agency that secures state revenue from the tax sector. The data collection technique in this study was carried out by using the literature method, interviews, and observations, while data analysis in this study was carried…
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…
This research aims to prove whether the Motor Vehicle Tax (PKB) and the Fee For Conversion Of Vehicle Ownership (BBNKB) affect the Regional Original Revenue (PAD) in the Regional Revenue Agency of East Java. The data used in the study are the realization of Motor Vehicle Tax (PKB) and the realization of Fee For Conversion Of Vehicle Ownership (BBNKB) and the realization of Regional Original Re…
This study aims to analyze tax reports based on taxpayer taxes at KPP Pratama North Malang. The method of analysis in this study is a qualitative analysis method. The data used in this study are primary data obtained from interviews with the examining team, while secondary data is the number of audits and presentations at taxpayer levels during 2017-2019 at KPP Pratama Malang Utara. From the …
Tax revenue is the main and largest source of income in the APBN, which has contributed around 70% over the last five years, especially from taxes on Micro, Small and Medium Enterprises. This study aims to determine the effectiveness level of UMKM final income tax revenue, as well as to determine the obstacles and efforts in receiving UMKM final income tax at KPP Pratama Malang Utara. Methods o…
This research was conducted to determine the use of e-filing at KPP Pratama Kupang and to determine the effectiveness of using e-filing on tax revenue at KPP Pratama Kupang. This research method uses qualitative data from secondary data, in this study used data collection techniques, namely documentation studies. Based on the results of the research, it is known that although those who report …
Tax planning does not aim to carry out tax obligations incorrectly, but seeks to take advantage of opportunities related to tax regulations that benefit the company but do not harm the government in a legal manner. One tax plan that can be done is Article 21 of Income Tax planning using the gross up method. The purpose of this study is to analyze the role of the gross up method in tax planning …
The tax is revenue of the state which is important for the country. In fact, 70% of state revenues drawn from income tax. Pinvite is the main source for state revenues. This billboard has been the media promotion that is quite favored by employers in the big cities. So far, the billboards still be an effective means to introduce goods, services, and others that we want to introduce to the publi…
Tax brevet is learning program about all matters related to taxation. Tax brevet consists of three levels, namely Brevet A, Brevet B, and Brevet. Brevet A is basic tax training with the main subject of individual income tax with material covering general provisions or taxation procedures. Brevet B is tax training with basic to intermediate discussions. Brevet C is the highest level of tax train…