http://repository.kalbis.ac.id/handle/123456789/196 Skripsi Akuntansi Tahun 2022 2026-03-15T06:53:49Z 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/123456789/752 Title: Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Authors: Tiba, Maria Fransisca Verenuela Abstract: This study aims to determine the effect of taxpayer awareness, tax sanctions, taxpayer income and level of trust. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula. The data was collected using a questionnaire method and processed using SPSS statistics. The results of this study indicate that taxpayer awareness and taxpayer income have a positive and significant effect, while tax sanctions and the level of trust have no and significant effect. 2022-08-24T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/742 Title: Pengaruh Kualitas Pelayanan, Pemahaman Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi di Wilayah Sunter Jakarta Utara Authors: Atmanti, Maria Maurin Ayu Abstract: This study aims to examine the effect of service quality, understanding of taxpayers, and tax sanctions on taxpayer compliance. This research was conducted in the Sunter area of North Jakarta using the Convenience Sampling method using primary data. This research is a quantitative approach by processing questionnaire data using multiple regression analysis methods. The population in this study are individual taxpayers who are in the Sunter area of North Jakarta so that a sample of 100 respondents is obtained. The results of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance, and service quality has no effect on taxpayer compliance 2022-06-24T00:00:00Z http://repository.kalbis.ac.id/handle/123456789/648 Title: Analisis Pengaruh Solvabilitas, Profitabilitas, Kualitas Auditor terhadap Penerimaan Opini Audit Going Concern Authors: Anjani, Isabella Nadia Abstract: : The purpose of this study was to determine the effect of solvency, profitability, and audit quality on going concern opinions. The independent variables in this study are solvency, profitability, and audit quality. While the dependent variable is a going concern opinion. This study uses secondary data using data from the Indonesia Stock Exchange, testing using .And in this study shows that solvency, profitability, and auditor quality affect the opinion of business continuity. This test uses convenience sampling, with a total sample of 120 companies. The method used is Logistic regression test with the use of Eviews 10. The results in this study indicate that solvency has a negative and insignificant effect. Profitability has a negative and insignificant effect. Auditor quality has a positive and insignificant effect 2022-08-16T00:00:00Z