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25.087  Articles
1 of 2.510 pages  |  10  records  |  more records»
Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship ... see more

Purpose: This study is motivated by the tax amnesty phenomenon, which demonstrates that many taxpayers do not fully report their taxes and keep their assets in tax haven country. This study aims to gain a better understanding of the diverse behaviors of t... see more

Financial performance is a measure of the success of company operations. Optimum financial performance is said to be achieved when the company operating successfully increases company turnover. Sustainability reporting uncovers financial and non-financial... see more

The usage of information technology and communication in tax reporting system in Indonesia has increased, especially when we are all facing the global pandemic issue. This study aims to examine the effect of user satisfaction as a mediating variable on ca... see more

Firms likely exhibit greater financial reporting aggressiveness to increase their earnings and eventually attract investors. However, firms also tend to reduce their taxable income to maximize their cash flow. Consequently, firms arguably manage their cor... see more

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samp... see more

Tax incentives are one of the government's responses to the impact of the COVID-19 pandemic on businesses, and one of the businesses affected by this pandemic is MSMEs. Therefore, this study aims to determine the effect of final income tax incentives born... see more

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samp... see more

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample ... see more

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