Nita Andriyani Budiman, Arina Zulfa Oktaviani, Zamrud Mirah Delima

FaktorFaktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi

Accounting

This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner...

Review:

This study meticulously investigates the influence of multinationality, tax havens, and thin capitalization on tax avoidance within Indonesian primary...

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Romana Salsabiila Roseid

Pengaruh Implementasi EBilling Dan EFiling Terhadap Kepatuhan Wajib Pajak Dengan Taxation Knowledge Sebagai Variabel Moderasi

Accounting

The purpose of this study was to examine the effect of e-Billing and e-Filing implementation on Taxation payer compliance with Taxation Kno...

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Rizka Mukhlisiah, Dini Azzyati Aprilia, Dimas Prayogo Agung Kuncoro, Graciella Clara Wijaya

Survei Analisis Kualitas Pembukuan Studi Desa Pemerintah Kota Tangerang Kabupaten

Accounting

Penelitian ini berfokus pada penilaian kualitas pembukuan dari pemerintah desa di Kecamatan Kota Tangerang. Kualitas pembukuan harus tetap...

Review:

Penelitian ini, berjudul "Survei Analisis Kualitas Pembukuan Studi Desa Pemerintah Kota Tangerang Kabupaten," bertujuan untuk mengevaluasi kualitas pe...

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Suci Rahmawati, Dini Nuraeni, Wulan Permata Sari

Analisis Penerapan PSAK No. 16 terhadap Perlakuan Akuntansi Aset Tetap pada PT Unilever Indonesia Tbk Tahun 2025

Accounting

Aset tetap merupakan komponen utama dalam menopang operasional perusahaan manufaktur. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi...

Review:

The paper, "Analisis Penerapan PSAK No. 16 terhadap Perlakuan Akuntansi Aset Tetap pada PT Unilever Indonesia Tbk Tahun 2025," undertakes a relevant e...

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saif ALI

The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports: An Analytical Study Of The Opinions Of A Sample Of Employees In The Accounting, Auditing, And Internal Control Departments At The General Directorate

Accounting

This research aims to explore the contribution of digital transformation governance to enhancing the reliability of financial reports. This is achieve...

Review:

The study "The Contribution Of Digital Transformation Governance To Enhancing The Reliability Of Financial Reports" addresses a highly relevant and ti...

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FX Willy Ari Pamungkas, Novera Ermina Putri, Poltak Maruli John Liberty Hutagaol

Mitigasi Volatilitas Transfer Pricing: Bukti Empiris Robustitas Interquartile Range melalui Simulasi Data Ekstrem

Accounting

This study evaluates the robustness of the Interquartile Range (IQR) method in determining the Arm's Length Range for transfer pricing compliance with...

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Hendi Hendi, Budi Harsono, Novi Novi

Mutual Scholastic Background Between Executives and Auditors in Audit Fees Settings

Accounting

This study investigates how social connections between senior executives particularly chief executive officers (CEOs) and chief financial o...

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Anggun Yantika, Januar Eko Prasetio

Pengaruh Financial Target, Market Competition, dan Political Connection terhadap Kecurangan Laporan Keuangan

Accounting

Performance pressure and operational complexity in the raw materials sector heighten vulnerability to financial statement fraud, driven by...

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Fitri Takbirani, Nurzi Sebrina

Hubungan Financial Expert CEO dengan Earnings Management saat Perusahaan Melakukan Aksi Korporasi Initial Public Offerings: Studi Kasus Perusahaan Nonkeuangan yang IPO Tahun 2021-2023

Accounting

This study examines the effect of CEO financial expertise on earnings management in non-financial firms conducting Initial Public Offerings (IPOs) in...

Review:

This study tackles a pertinent and timely topic concerning the interplay between CEO financial expertise and earnings management practices within Indo...

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Nathania Rachel Queen Rondonuwu, Jullie Jeannete Sondakh, ⁠Anneke Wangkar

Sustainability reporting, liquidity, and audit report lag: Evidence from Indonesian mining companies

Accounting

The interval between a company's fiscal year-end and the issuance date of the independent auditor's report or Audit report lag (ARL) is a critical ind...

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