http://repository.kalbis.ac.id/handle/123456789/147 2026-03-15T06:54:21Z http://repository.kalbis.ac.id/handle/123456789/1628 Title: Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset terhadap Kebijakan Hutang pada Perusahaan Sektor Industrial di Bursa Efek Indonesia Authors: Putra, Charli Abstract: The strategy in determining a company’s debt policy must be considered wisely to avoid the risk of bankruptcy in the future. The purpose of this research is to determine the influence of profitability, liquidity, and asset structure on company debt policy. This research use quantitative methods with purposive sampling criteria as the basis for selecting data samples. The data collection method in this research uses observation of published financial report. The number of samples in this research was 66 sample obtained from 16 industrial sector companies listed on the Indonesia Stock Exchange. Later, the data will be processed with IBM SPSS Statistics 23 software as a useful program to assist writers in processing various data. The result of this research show that profitability has a negative and significant influence on debt policy, liquidity also has a negative and significant influence on debt policy, while asset structure apparently does not have a significant influence on debt policy. 2024-05-25T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/1162 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 http://repository.kalbis.ac.id/handle/123456789/903 Title: Pengaruh Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Perbankan Periode 2018-2020 Authors: Adiwiratna, Paras Surya Abstract: This study is aimed at knowing the influence of corporate governance on tax avoidance assessed with an effective tax rate (ETR). The size of the board of commissioners, audit committee, managerial ownership and institutional ownership are used as elements in corporate governance to be tested in research. The sample was determined by purposive sampling which found 32 banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The study used secondary data as a database. The research analysis method used is a multiple regression analysis method and is processed using SPSS 25. The results showed that the size of the board of commissioner had a negative effect on tax avoidance. Instituional ownership had a positive effect on tax avoidance. The audit committee and managerial ownership cannot influence tax avoidance. 2022-02-09T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/844 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