The companies that experience a longer audit report lag will have a negative impact on the market value of the company's shares on the Indonesia Stock Exchange. There are several factors that cause the audit report lag. First, solvency affects the audit report lag, of course, there is a component of the lag in fieldwork to determine the amount of creditor debt to the company being audited. The …
This study aims to analyze and obtain empirical evidence about the effect of KAP size, audit opinion, independent committee members, and the complexity of company operations on the audit report lag. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The research population consisted of 187 companies using purposive sampl…
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 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 …
Penelitian ini bertujuan untuk mengetahui pengaruh indikator dari laporan keuangan pada penghindaran pajak. Leverage, Net Profit Margin (NPM), Ukuran Perusahaan, Komite Audit dan Operating Cash Flow (OCF) digunakan sebagai variabel bebas yang diduga memberikan pengaruh terhadap variabel terikat agresivitas pajak yang diproksikan dengan Book Tax Difference (BTD). Penelitian ini menggunakan krite…
Tujuan penelitian ini menganalisa pengaruh dewan komisaris independen, komite audit, kepemilikan manajerial dan ukuran perusahaan terhadap manajemen laba pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purpose sampling. Data yang digunakan adalah data sekunder. Metode anali…