Tax Avoidance Diperusahaan Perbankan

Bab I Pendahuluan

Bab I Pendahuluan

avoidance diperusahaan, khususnya perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Dengan adanya masalah pada penelitian ini, maka tujuan dari penelitian ini adalah: 1. Menganalisis adanya pengaruh parsial Profitabilitas dan Leverage terhadap Tax Avoidance pada Perusahaan Perbankan yang terdaftar di BEI. 2. Menganalisis adanya pengaruh simultan Profitabilitas dan Leverage terhadap ...

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PENGARUH TATA KELOLA PERUSAHAAN, LEVERAGE DAN RETURN ON ...

PENGARUH TATA KELOLA PERUSAHAAN, LEVERAGE DAN RETURN ON ...

audit committee that affected the practice of tax avoidance while independence commissioners, leverage and return on assets did not have any impact on tax avoidance. Keywords: GCG, leverage, ROA, tax avoidance. Jurnal Riset Perbankan Manajemen dan Akuntansi Volume 4 No.1 2020 ISSN: 2541-6669 39 PENDAHULUAN Penerimaan Negara dari pajak adalah merupakan sumber utama pendapatan negara. Data dari ...

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN ...

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN ...

(TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015 SKRIPSI Untuk Memenuhi Salah Satu Persyaratan Mencapai Derajat Sarjana Ekonomi Oleh : Dewi Nur Cahyani 201310170311271 PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MALANG APRIL 2017. LEMBAR PENGESAHAN SKRIPSI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN ASING ...

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KOLABORASI RISET DOSEN DAN MAHASISWA PENGARUH KEPEMILIKAN ...

KOLABORASI RISET DOSEN DAN MAHASISWA PENGARUH KEPEMILIKAN ...

KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA INDUSTRI PERBANKAN Magda Rista Dhypalonika STIE Perbanas Surabaya Email : [email protected] Jl. Rajawali Utara H-313, Sidoarjo ABSTRACT Tax Avoidance is a step taken by a person to avoid tax. The purpose of this study was to determine whether the effects of institutional ownership, managerial ownership, profitability, leverage, and ...

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TAX AVOIDANCE - repository.uinjkt.ac.id

TAX AVOIDANCE - repository.uinjkt.ac.id

TAX AVOIDANCE (Studi Empiris Pada Sektor Perbankan yang Terdaftar di BEI Periode Tahun 2009-2013) Skripsi . Diajukan kepada Fakultas Ekonomi dan Bisnis . Untuk Memenuhi Syarat-syarat Guna Meraih Gelar Sarjana Ekonomi. Oleh: Muhammad Oktofian NIM. 208082000058 . JURUSAN . AKUNTANSI. FAKULTAS EKONOMI DAN BISNIS . UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH . JAKARTA . 143. 6. H/201. 5. M. ii ...

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THE EFFECT OF GOOD CORPORATE GOVERNANCE APPLICATION ON TAX ...

THE EFFECT OF GOOD CORPORATE GOVERNANCE APPLICATION ON TAX ...

ON TAX AVOIDANCE IN INDONESIA SHARIA BANKING PERIODE 2013 - 2017 PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2013 - 2017 M. Indra Gunawan1), H. Mukhzarudfa2), Ilham Wahyudi3) 1)Alumni Magister Ilmu Akuntansi Pascasarjana Universitas Jambi Tahun 2019 2)Dosen Pembimbing ABSTRACT The financial and banking industry provides the ...

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SALES GROWTH TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX ...

SALES GROWTH TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX ...

penghindaran pajak (tax avoidance) pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2013-2016 diajukan oleh : anis khoirunnisa nim : 2014-12-213 program studi akuntansi fakultas ekonomi dan bisnis tahun 2019 . ii pengaruh komite audit, kepemilikan institusional, dewan komisaris, ukuran perusahaan, leverage, profitabilitas, dan sales growth terhadap tindakan penghindaran ...

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PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA ...

PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA ...

Perbedaan Tax Avoidance dan Tax Evasion ..... 13 5. Pengukuran Tax Avoidance ... Manajemen Pajak di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Simposium Nasional Akuntansi 17 Mataram. Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang, Badan Penerbit Universitas Diponegoro. GIZ Sector Programme Public Finance. 2010. Addressing Tax Evasion ...

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Skripsi - UIN Alauddin Makassar

Skripsi - UIN Alauddin Makassar

PAJAK (TAX AVOIDANCE) D ENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING (S tudi pada Perusahaan Perbankan yang Terdaftar di BEI) Skripsi Diajukan untuk Memenuhi Salah Satu Syarat Meraih Gelar Sarjana Ekonomi Jurusan Akuntansi Pada Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar Oleh: NURJANNAH NIM: 10800112045 FAKULTAS EKONOMI DAN BISNIS ISLAM UNIVERSITAS ISLAM NEGERI ...

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PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN ...

PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN ...

Pajak (Tax Avoidance) Pada Perusahaan Perbankan Yang Listing Bei Periode Tahun 2011 – 2013”.Jurnal Of Accounting, Volume. 2, No.2. Dewi, N. K. 2014. “ Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, Dan Dimensi Tata Kelola Perusahaan Yang Baik Pada . Tax Avoidance . Di Bursa Efek Indonesia”.

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ANALISIS TINGKAT PENGHINDARAN PAJAK PADA INDUSTRI ...

ANALISIS TINGKAT PENGHINDARAN PAJAK PADA INDUSTRI ...

(tax avoidance), penggelapan pajak (tax evasion), dan penghematan pajak (tax saving). Jenis-Jenis Bank Bank sendiri dapat dibedakan kedalam beberapa jenis menurut kategorinya. Berdasarkan UU Pokok Perbankan Nomor 7 tahun 1992, jenis bank dapat dilihat dari beberapa aspek. Dilihat dari segi fungisnya,

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CORPORATE GOVERNANCE TAX AVOIDANCE AUDIT DELAY DAN NILAI ...

CORPORATE GOVERNANCE TAX AVOIDANCE AUDIT DELAY DAN NILAI ...

CORPORATE GOVERNANCE, TAX AVOIDANCE, AUDIT DELAY DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2010-2014) Ronald Tehupuring Pascasarjana Universitas Gadjah Mada, Yogyakarta [email protected] Abstract Corporate governance is an issue related to the practice of tax avoidance and audit delay and will impact on the value of firm. Application of corporate ...

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BAB I PENDAHULUAN 1.1 Latar Belakang Masalah

BAB I PENDAHULUAN 1.1 Latar Belakang Masalah

pemeriksaan terhadap komoditas perbankan di Indonesia terkait pembayaran pajak kepada negara. Bukti kasus diatas menguatkan fakta bahwa tax avoidance akan terus terjadi karena masyarakat yang ahli dalam bidang perpajakan dapat menggunakan celah dari penerapan sistem pemungutan pajak berdasarkan sistem self assessment tersebut. Sebenarnya tindakan tax avoidance sendiri akan dipengaruhi oleh ...

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PENGARUH KARAKTERISTIK PERUSAHAAN, GCG DAN CSR TERHADAP ...

PENGARUH KARAKTERISTIK PERUSAHAAN, GCG DAN CSR TERHADAP ...

aktivitas tax avoidance pada perusahaan perbankan yang terdaftar di BEI tahun 2012-2014. Tinjauan Pustaka dan Pengembangan Hipotesis Hubungan Ukuran Perusahaan dan Penghindaran Pajak Ukuran perusahaan adalah suatu skala dimana dapat diklasifikasikan besar kecil perusahaan menurut berbagai cara, antara lain: total aktiva, log size, penjualan dan kapitalisasi pasar, dan lain-lain (Hasibuan, 2009 ...

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Bab I Pendahuluan

Bab I Pendahuluan

avoidance diperusahaan, khususnya perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Dengan adanya masalah pada penelitian ini, maka tujuan dari penelitian ini adalah: 1. Menganalisis adanya pengaruh parsial Profitabilitas dan Leverage terhadap Tax Avoidance pada Perusahaan Perbankan yang terdaftar di BEI. 2. Menganalisis adanya pengaruh simultan Profitabilitas dan Leverage terhadap ...

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The Effect of Privacy Regulation on the Data Industry ...

The Effect of Privacy Regulation on the Data Industry ...

While the existing research focuses on how a consumer’s decision to reveal her private data can predict the behavior of, and thus can in…ict externalities on, those who donot reveal their data, we recognize externalites that run in the opposite direction. Namely, we show that the decision by a privacy-concerned consumer to switch from obfuscation to a more e‡ective GDPR-enabled opt-out ...

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CONSULTANT RESEARCH ASSISTANT

CONSULTANT RESEARCH ASSISTANT

CONSULTANT RESEARCH ASSISTANT No Offre: HR/EZO/090/FY20 Fondée en 1950, World Vision est l’une des plus grandes organisations chrétiennes internationales d’aide humanitaire d’urgence et de développement à long terme. Elle aide chaque année plus de 100 millions de personnes à lutter contre la pauvreté, la faim et l’injustice dans près de 100 pays et soutient plus de 15 millions ...

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Research Report Summary - sfjuk.com

Research Report Summary - sfjuk.com

Research into Emergency Services Collaboration Jon Parry, Professor Eddie Kane, Dr Denise Martin, Dr Siddhartha Bandyopadhyay _____ Background In September 2014 the cross-sector Emergency Services Collaboration Working Group was established with funding from the Home Office, Department of Health and Department for Communities and Local Government with the remit of providing strategic ...

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MANUAL ADMINISTRATIVO

MANUAL ADMINISTRATIVO

MANUAL ADMINISTRATIVO 2 de 72 V. FUNCIONES Puesto: Líder Coordinador de Proyectos de Análisis de Información. Función Principal: Apoyar al titular en el trámite y resolución de los asuntos encomendados por la C. Secretaria de Administración y Finanzas. Funciones Básicas: Gestionar la atención y seguimiento de la información solicitada por la titular de la Secretaría de ...

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MANUAL ADMINISTRATIVO - Amazon Web Services

MANUAL ADMINISTRATIVO - Amazon Web Services

MANUAL ADMINISTRATIVO 4 de 170 Asegurar y vigilar la secrecía, guardia y custodia de los datos personales en expedientes de personal y prestadores de servicios, así como el cumplimiento de las normas aplicables en el manejo, tratamiento y seguridad de los mismos. Coordinar, supervisar y validar los registros de movimientos de personal adscritos al sector Consejería Jurídica y de Servicios ...

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Meri Aisi Chudai Kabhi Nahi Hui Bing

Meri Aisi Chudai Kabhi Nahi Hui Bing

Lucky Son Maa ki Jabrdasti chudai ~ bhai behan ki kahani Ajay (mann me): dono hi maa beti ek se badh ke hai.. pehle to sneha ko dekh ke kabhi laga nahi uski mummy itni jawan ho sakti hai. Aur jab Kavya se mila to use dekh ke ye kabhi nahi laga ke uski itni jawan beti ho sakti hai. Kya kismat hai yrr!! Kisi ne ye socha bhi nahi hoga ke ye dono maa beti ek hi lund pe uchhal sakti hai! Girlfriend ...

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Interior Forest Sector Renewal Policy and Program ...

Interior Forest Sector Renewal Policy and Program ...

forest products represented 32 per cent of ..s total exports, valued at $14.89 billion. In 2018, the interior forest sector contributed approximately 57% of . .s total forest gross domestic product, employment and output value. Forestry represented direct employment of 33,125 people distributed across 96 communities.

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Forest History Association of British Columbia

Forest History Association of British Columbia

Forest History Association of British Columbia You are invited to join the Forest History Association of British Columbia. Formed in 1982, the association’s interests cover a wide spectrum – from the history of people and machines to the evolution of forest resources management and the associated social and political aspects. Members represent a variety of professions and come from all ...

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2018 Economic State of the B.C. Forest Sector

2018 Economic State of the B.C. Forest Sector

Economic State of the BC Forest Sector : Year in review for the B.C. forest sector. 3. Ministry Economic Reports. Ministry of Forests, Lands, Natural Resource Operations and Rural Development Includes . forest management, harvesting, reforestation, wood product manufacturing, and pulp and paper product manufacturing. Plays a key role in the provincial economy. with a significant presence in ...

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EVERY FORESTRY WORKER

EVERY FORESTRY WORKER

2019 BC Forest Safety Ombudsman Annual Report . Year in Review. 2019 was dominated by activities associated with three previous Ombudsman Reports; No Longer The Road Less Travelled (2008), Helicopter Emergency Response (2016) and Phase Congestion Review (2018). An accident involving a charter bus with students from the University of Victoria on the Bamfield road brought a renewed focus to a ...

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Forests For Tomorrow - gov.bc.ca

Forests For Tomorrow - gov.bc.ca

The FFT program is a great example of taking charge of our future by improving BC’s forest landbase for the citizens of the Province. The FFT team of highly capable forest professionals working with a world class silviculture industry are dedicated to good stewardship and ensuring sustainable forest management. By establishing and maintaining healthy resilient forests, a secure future will ...

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Chili Patagonie - jasotan.com

Chili Patagonie - jasotan.com

Chile - Lonely Planet Explore Southern Patagonia holidays and discover the best time and places to visit. | Pounding westerlies, barren seascapes and the ragged spires of Torres del Paine Patagonia, Chile | Твиттер Поцледние твиты от Patagonia Chilena (@chilepatagonia). Información de la Patagonia Chilena y sus ...

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4th Congress of Studies on the Middle East and Muslim Worlds

4th Congress of Studies on the Middle East and Muslim Worlds

and Muslim Worlds). Researchers and university teachers (from PhD level upwards) are invited to send their proposals for thematic panels no later than 1 July 2020 using the attached document : - Providing an abstract in French or English of a maximum of 1500 characters (spaces included).

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Building Worlds Kids Love - media.knex.com

Building Worlds Kids Love - media.knex.com

K’NEX et Building Worlds Kids Love sont des marques déposées de K’NEX Limited Partnership Group. Produits et couleurs peuvent varier. (ES) K’NEX y Building Worlds Kids Love son marcas registra-das de K’NEX Limited Partnership Group. El producto y los colores pueden variar. WARNING: CHOKING HAZARD – Toy contains a SMALL BALL and SMALL PARTS. Not for children under 3 years. ATTENTION ...

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Parallel worlds - Mondes parallèles

Parallel worlds - Mondes parallèles

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