Skripsi Akuntansi Tahun 2023 http://repository.kalbis.ac.id/handle/123456789/804 2026-05-01T05:29:22Z 2026-05-01T05:29:22Z Wijaya, Elisabet Natalia http://repository.kalbis.ac.id/handle/123456789/1162 2025-06-19T09:10:21Z 2023-07-18T00:00:00Z

Title: Pengaruh Pelaksanaan Self Assesment System dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta-Cakung) Authors: Wijaya, Elisabet Natalia Abstract: Indonesia as a developing country is intensively developing insfrastructurein various regions to support economic and socio-cultural development. In essence, all development carried out will be financed by the State Budget (APBN) and the Regional Budget (APBD) which comes from state tax revenue. Tax is a very basic thing, in the procedure for collecting taxes must be based on laws and regulations. In essence, those who bear the tax burden are the people. The issue of tax base and tax rate must go through the consent of the people represented by the people’s representative institution and the result of the approval is described in a law that must be obeyed by all parties subject to tax obligations. In the Self Assesment System everything related to the amount of tax payable must be left entirely to the taxpayer and the success of the Self Assesment System depends largely on the compliance of the taxpayer

2023-07-18T00:00:00Z Manalu, Sintya Erika Reza http://repository.kalbis.ac.id/handle/123456789/844 2025-06-19T01:08:25Z 2023-01-27T00:00:00Z

Title: Pengaruh Profitabilitas, Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar Di BEI Periode Tahun 2015-2019 Authors: Manalu, Sintya Erika Reza Abstract: This study aims to determine the effect of profitability, liquidity, leverage and capital intensity on tax aggressiveness in mining companies listed on the IDX for the 2015-2019 period. This study uses quantitative research methods using secondary data. The population in this study uses mining companies listed on the IDX. The sample in this study totaled 20 companies with the 2015-2019 period. Data analysis in this study used multiple regression analysis. The results showed that profitability has a negative effect on tax aggressiveness, liquidity has a negative effect on tax aggressiveness, leverage has a negative effect on tax aggressiveness, capital intensity has no effect on tax aggressiveness,

2023-01-27T00:00:00Z Indahsari, Vena http://repository.kalbis.ac.id/handle/123456789/836 2025-06-20T02:47:02Z 2023-01-24T00:00:00Z

Title: Pengaruh Fee Audit, Rotasi Audit dan Tenure Audit terhadap Kualitas Audit (Studi Kasus Perusahaan Manufaktur Sektor Barang Konsumsi Tahun 2019-2021) Authors: Indahsari, Vena Abstract: This study aims to determine the effect of audit fees, audit rotation and audit tenure on audit quality. The population used is all manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The number of samples in this study was 43 companies using a purposive sampling technique, so that 129 observation data were obtained. This study used the logistic regression method using the eviews 12 application. The results showed that audit fees and audit tenure had no effect while audit rotation affected on audit quality.

2023-01-24T00:00:00Z Khoirunnisa, Adinda Putri http://repository.kalbis.ac.id/handle/123456789/834 2025-06-20T03:14:19Z 2023-01-17T00:00:00Z

Title: Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Authors: Khoirunnisa, Adinda Putri Abstract: This research aims to determine the effect of company size, profitability and leverage on earnings management in mining companies listed on the Indonesian Stock Exchange (IDX) for the 2016-2020 period. The population for the analysis method used is the multiple regression analysis method using E-Views version 12. The population for this study was taken from companies in the mining sector for the 2016-2020 period. The sample selection using purposive sampling method, which is the samples used 85 data. The results of this research are company size has no significant effect on earnings management, profitability has a significant effect on earnings management, and leverage has no significant effect on earnings management. From the results of this research has proven hypothesis that has been proposed. With the results of this research, it can prove that the effect of company size, profitability and leverage on earnings management can be used as a factor whether the company is worthy of being a place for investment or not.

2023-01-17T00:00:00Z