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“penghindaran”

7 referensi ditemukan
REPOSITORY PAIindonesia2020

Pengaruh komite audit, ukuran perusahaan, dewan komisaris independen, dan return on asset terhadap penghindaran pajak pada perusahaan sub sektor perkebunan yang terdaftar di Bursa Efek Indonesia periode 2016-2019

Nasution, Aidil Sofia · Repository UIN Sumatera Utara

Penerimaan pajak di Indonesia di sektor perkebunanan masih belum optimal dikarenakan belum tercapainya target penerimaan pajak yang diinginkan. Hal ini diduga bahwa perusahaan di Indonesia melakukan penghindaran pajak untuk meminimalkan beban pajak perusahaannya. Tujuan dari penelitian ini adalah untuk menguji pengaruh komite audit, ukuran perusahaan, de…

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REPOSITORY PAIindonesia2023

Pengaruh Strategi Bisnis dan Karakterisrik Perusahaan Terhadap Penghindaran Pajak

Meliana, Dika Putri · Universitas Islam 45 / UM Indonesia

This study intends to determine whether the business strategy and characteristics of the company on tax avoidance are measured using the Cash Effective Tax Rate. In this study, the independent variables used in this study were business strategy and company characteristics, where the characteristics used were profitability, leverage, company size, and capital…

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REPOSITORY Umumindonesia2023

Pengaruh Transfer Pricing, Capital Intensity, dan Leverage Terhadap Penghindaran Pajak

Sari, Dewinta · Universitas Islam 45 / UM Indonesia

This study aims to analyze the Effect of Transfer Pricing. Capital Intensity and Leverage Against Tax Avoidance. The research method used in this study is a quantitative method. This study used a purposive sampling technique with data sources from the annual financial reports of companies in the primary consumer goods sector for 2020-2022 and obtained 84 out…

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REPOSITORY Umumindonesia2023

Pengaruh Penghindaran Pajak, Biaya Agensi, Sales Growth terhadap Nilai Perusahaan

Safitri, Irma · Universitas Islam 45 / UM Indonesia

Irma Safitri (41183403180005) Effect of tax avoidance, agency cost, and sales growth on firm value. xiii + 68 pages + 11 tables + 1 images+ 2023 + 12 attachment. Keyword : tax avoidance, agency cost, and sales growth on firm value. The purpose of this study is to analyze the effect of tax avoidance, agency fees, and sales growth on firm value in the prop…

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REPOSITORY Umumindonesia2023

PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN KEPEMILIKAN KELUARGA DENGAN KOMPENSASI MANAJEMEN KUNCI SEBAGAI PEMODERASI TERHADAP PENGHINDARAN PAJAK

YULIAWATI, RISKA · Universitas Islam 45 / UM Indonesia

ABSTRACT Riska Yuliawati (41183403160090) Effect of Executive Risk Preference and Family Ownership with Key Management Compensation as Moderation of Tax Avoidance. xiii + 96 pages + 15 tables + 1 figure + 12 attachments Keywords: executive risk preference, family ownership, key management compensation, IDX, Manufacturing This study aims to determine …

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REPOSITORY Umumindonesia2022

Pengaruh Penghindaran Pajak, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi

Fauzia, Ria · Universitas Islam 45 / UM Indonesia

This study aims to examine the effect of tax avoidance, leverage, and profitability, on the firm value with dividend policy as a moderating variable. The research method used in this study is quantitative. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The sampling technique used purposive sampl…

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REPOSITORY Umumindonesia2015

EFEKTIVITAS MODEL STUDENT TEAM ACHIEVEMENT DIVISIONS PADA MATA PELAJARAN KESELAMATAN KERJA DI SMK KARYA TEKNOLOGI JATILAWANG

Syaifi, Abdurrahman · Universitas Negeri Yogyakarta

ABSTRAK EFEKTIVITAS MODEL STUDENT TEAM ACHIEVEMENT DIVISIONS PADA MATA PELAJARAN KESELAMATAN KERJA DI SMK KARYA TEKNOLOGI JATILAWANG Oleh : Syaifi Abdurrahman NIM. 07503241002 Penelitian ini bertujuan untuk mengetahui hasil belajar pembelajaran keselamatan kerja dengan menggunakan metode kooperatif model Student Team Achievement Divisions (STAD) di …

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