Rumusan dalam peneliian ini adalah bagaimana pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Tujuannya untuk mengetahui pengaruh pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 80 perusahaan manufaktur sektor industry dasar dan kimia yang terdaftar di BEI periode 2017-2020. Metode penentuan sampel yaitu puposive sampling. Metode pengumpulan datayang digunakan dalam penelitian adalah analisis dokumen. Uji hipotesis yang digunakan adalah Uji Regresi Linier Berganda pada SPSS 25. Hasil Penelitian ini menunjukan perncanaan pajak dan beban pajak tangguhan berpengaruh secara simultan terhadap manajemen laba. Secara persial perencanaan pajak berpengaruh terhadap manajemen laba, dan beban pajak tangguhan berpengaruh terhadap manajemen laba.
The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue
The formulation of the problem in this study is how the influence of transfer pricing and sales growth on tax avoidance decisions (a case study on a coal sub-sector mining company listed on the Indonesia Stock Exchange for the 2017-2021 period). The type of research used is associative research. The data used is secondary data. The sample in this study were 12 coal mining companies listed on the Indonesia Stock Exchange in 2017-2021. Data collection technique is document analysis . The data analysis method in this research is quantitative analysis. The results of this study indicate that transfer pricing and sales growth have a significant effect on tax avoidance, partially transfer pricing has a significant effect on tax avoidance , sales growth has no significant effect on tax avoidance.
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