This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.
This research aims to analyze and test the influence of audit quality, corporate social responsibility, and company size compensation against tax avoidance on food and beverage manufacture companies listed in Indonesia Stock Exchange (BEI) in 2011(BEI) in -2015
AbstrakPenelitian ini bertujuan untuk menganalisis dan menguji pengaruh dari kualitas audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2015. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2015. Teknik pengambilan sampel yang digunakan yaitu puposive sampling dan diperoleh 10 perusahaan manufaktur subsektor makanan dan minuman dengan periode pengamatan selama 5 (lima) tahun sehingga didapat 50 unit sampel dalam penelitian ini. Metode analisis data dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa kualitas audit, corporate social responsibility, ukuran perusahaan secara simultan berpengaruh signifikan terhadap tax avoidance. Secara parsial, kualitas audit dan corporate social responsibility berpengaruh negatif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.Kata Kunci : kualitas audit, corporate social responsibility, ukuran perusahaan, tax avoidance.
Implikasi Corporate Governance dalam Pelaksanaan Integrated Reporting pada BUMN Nonkeuangan. Penelitian ini berupaya untuk menelaah implikasi corporate governance serta keterlibatan aktif personel perusahaan pada pembuatan integrated reporting. Metode digunakan adalah regresi data panel pada 64 data perusahaan saham pemerintah nonkeuangan dan terindeks di BEI pada periode 2014-2017. Corporate governance pada BUMN nonkeuangan ini telah diterapkan dengan baik. Pilar utama dalam menjalankan kebijakan perusahaan dalam penyusunan pelaporan keuangan adalah direksi. Untuk mempertahankannya, direksi dan komisaris dipilih melalui proses pemilihan yang panjang dan tanpa campur tangan dari pemerintah sebagai pemilik saham terbesar.
Earnings management is an action that is often done by companies, it aims to enhance your financial statements with the intention that investors are much more interested in investing, to get bonuses and get ease in getting loans. This can be detrimental to some stakeholders who use financial statements as a source of information in making decisions. This study aims to determine the effect simultaneously and partially between managerial ownership, independent commissioners, audit committees, and leverage on earnings management in the basic industrial and chemical sectors for the 2014-2018 period. The method used in this research is a quantitative method. This type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using 11 company samples over a period of five years to obtain 55 sample units. This research uses a panel data regression analysis method using the Eviews 9 software. The results of this study indicate that managerial ownership variables, independent commissioners, audit committees, and leverage simultaneously influence earnings management. While partially the audit committee variable has a negative effect on earnings management, managerial ownership and leverage have a positive effect on earnings management. Whereas independent commissioners have no effect on earnings management.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.