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2.313 Articles

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PENGARUH GOOD CORPORATE GOVERNANCE, INSENTIF EKSEKUTIF, DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE

Viola Silviana

This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By ... see more

Keywords: Good Corporate Governance | Executive Incentives | And Deferred Tax Expense | Tax Avoidance

Journal of Applied Managerial Accounting , 2023

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THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO DOI : 10.29040/jap.v23i1.3460

Enny Istanti,Achmad Daengs GS

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves in... see more

The Role of Accounting | Income | Expenses and Fairness of Financial Statements

JURNAL AKUNTANSI DAN PAJAK , 2022

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Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable

Suyanto Suyanto, Hani Alfiani, Sari Apriliyana, Ayu Rida Siciliya

Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock ... see more

Financial Pressure | Deferred Tax Expense | Tax Aggressiveness | Audit Committee

Jurnal Dinamika Akuntansi , 2021

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THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE DOI : 10.25105/mraai.v21i2.10404

Murtanto Murtanto,Bonita Bonita

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh te... see more

bonus mechanism | profitability | tax expense | transfer pricing | tunneling incentive.

MEDIA RISET AKUNTANSI; AUDITING DAN INFORMASI , 2021

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THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSES, AND COMPANY SIZE ON INCOME MANAGEMENT

Muhammad Ardiansyah,Ahmad Salman Farid

This study aims to analyze the effect of tax planning, deferred tax burden, and company size on earnings management. The object of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesian stock exchange fo... see more

Tax Planning | Deferred Tax Expense | Company Size & | Profit Management

Media Bina Ilmiah , 2021

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Pengaruh Debt Financing Dan Equity Financing Terhadap Profit Expense Ratio Pada Bank Syariah Mandiri Tahun 2010-2019

Deky Anwar, Riski Ananda Amelia

Purpose- This study aims to determine the effect of the level of financing with the principle of debt financing and equity financing to profit expense ratio in Bank Syariah Mandiri in 2010-2019.Methods- The sample selection technique uses purposive sampli... see more

debt financing | equity financing | profit expense ratio

SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam , 2020

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R&D Expenses and the Expectation of Value Generation in Brazilian Firms

Júlia Peres Tortoli,Anelise Krauspenhar Pinto Figari,Marcelo Augusto Ambrozini,Marcelo Botelho da Costa Moraes

The purpose of this study is to verify the existence of a causal relationship between R&D expenses not activated by Accounting, a proxy for innovation, and the book-to-market ratio (BTM), which demonstrates expectation of value generation in firms. We ana... see more

R& | D expenses | Intangible assets | Innovation | Granger Causality Test.

Base , 2020

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The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable

Kuat Waluyo Jati,Subowo Subowo,Wina Ilmiyana,Maylia Pramono Sari

The aims of this study are to analyze the effect of PAD, DAU, and employee expenses on capital expenditure with population density as a moderating variable. The main theories are stewardship and resource dependency theory. The population is 35 districts/c... see more

capital expenditure | locally generated revenue | general allocation fund | employee expenses | population density

Jurnal Dinamika Akuntansi , 2019

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Testing marketing expenses role on the relation between leverage and performance

Sri Murni Setyawati,Wita Ramadhanti

Marketing expenses usually one of the most important costs for the companies, but still a few research in finance discussing this. The previous study still inconsistent about the role of marketing expenses as a moderator or mediator between the effects of... see more

Leverage | Marketing expenses | Mediator | Moderator | Performance

Jurnal Keuangan dan Perbankan , 2019

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