This study aims to determine the effect of Gender Diversity, Inventory Intensity, Sales Growth and Related Party Transaction, on Tax Aggressiveness (Empirical Study on Consumer Non-Cyclicals Sector Companies in the Plantation, Plant and Tobacco Sub-Sector listed on the Indonesia Stock Exchange IDX-IC Classicization in 2018-2022). The data used is secondary data from the company's annual report …
This research aims to empirically test the influence of Profitability, Leverage and Sales Growth on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2022 Period). The population of this research includes all Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2022, namely 227 companies. The sample in this research …
The implementation of E-Government has been effective since 2001 under the management of the Department of Communication, Informatics, Statistics and Encryption as the element responsible for the implementation of E-Government. Currently, the implementation of E-Government in Indonesia is not only carried out by the central government, but has been instructed and started to be implemented by re…
In reality, supply chain management performance is not well implemented at present. Several examples of poor supply chain performance have occurred in Indonesia, where only 18% of MSMEs can implement supply chain. Another example occurred during the Covid-19 pandemic, where activity restrictions resulted in disruptions in the supply chain. Furthermore, inefficient implementation of supply chai…
Financial reports are the media for an entity, in this case the government, to be accountable for its financial performance to the public. This study aims to determine the competence of human resources, the application of government accounting standards, utilization of information technology, and the management of fixed assets on the quality of local government financial reports with the govern…
The objectives of this research are to examine and analyze the effect of profitability and CEO narcissism on company value with dividend policy as a moderator in companies listed on IDX High Dividend 20 in 2020-2022 period. Profitability provides a measure of the level of effectiveness of a company’s management as shown by the profits generated from sales or investment income. Profitability l…
The study aims to test and analyze: (1) the effect of liquidity on tax avoidance in BEI-listed mining companies, (2) the impact of profitability on tax evasion in BEI-listing mining enterprises, (3) the influence of leverage on fiscal avoidance on BEI's listed minerals, and (4) the effects of the size of the company on tax evitation in the BEI listed miners. The population in the study is Minin…
This research aims to examine the influence of government governance, use of technology and human resource competence on the implementation of regional government information systems. This research is a quantitative research, with the population in this study being OPD in Pelalawan Regency, namely 39 OPD. The sampling technique used in this research is saturated sampling, namely a sample collec…
This study aims to examine and analyze: (1) the effect of tax justice and morals on taxpayer compliance, (2) the effect of tax justice and morale on taxpayer compliance with trust as a moderation variable. The population in this study is MSME Taxpayers registered at the Pekanbaru Senapelan Pratama Tax Service Office. In this study, a sample of 407 respondents was selected using the accidental s…
This research aims to examine the effect of government engagement, employees engagement, competitors engagement and customers engagement on the quality of thirst reports in energy and basic materials companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this research is energy and basic materials companies listed on the Indonesia Stock Exchange for the 20…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh leverage, likuiditas, arus kas operasi dan ukuran perusahaan terhadap financial distress pada perusahaan transportasi dan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penelitian ini termasuk penelitian kuantitatif. Jumlah populasi dalam penelitian ini sebanyak 33 perusahaan dan jumlah perusahaan yang m…
This study aims to examine and analyze the influence of financial distress, executive characteristics, and company age on tax avoidance practices within the consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX-IC) during the period 2020-2022. A sample of 45 companies was selected using the purposive sampling technique. The data analysis method employed was multipl…
This research is quantitative research which aims to examine the influence of biological asset intensity, profitability, company size and managerial ownership on biological asset disclosure in agricultural companies listed on the IDX in 2016- 2021. Biological asset intensity describes how much the company invests in the biological assets the company owns. Biological asset intensity is proxied u…
This study aims to examine The effect of village apparatus competence, utilization of information technology, and coercive pressure on village fund accountability. The population used in this study were all villages in Kampar Regency. The sampling technique was proportional stratified random sampling with a sample size of 38 villages in Kampar Regency. The sampling technique used in this study …
This study aims to examine the effect of Profitability,Firm Size, Firm Age and Board of Directors of the disclosure of sustainability reports on manufacturing and mining companies listed of the Indonesia Stock Exchange for the 2019-2021 period. The population in this study is manufacturing and mining companies listed on the Indonesia Stock Exchangefor the 2019-2021 period. The sampling techniq…
Budget absorption has quite a big influence in driving economic growth. Every government agency must manage its expenditure so that it runs smoothly and can support the successful achievement of development targets. The percentage of absorption of the Kampar Regency expenditure budget over a period of 5 years is still below 95%, this shows that the level of budget absorption is still low. Kampa…
Company value fefers to the market value as it can provide maximum prosperity or profit for shareholders if the company's share price increases. The higher the share price, the higher the shareholder's profit. Therefore, this situation will be of interest to investors and potential investors. The purpose of this study is to test and analyze the influence of capital structure and profitability …
This research aims to analyze and examine the contribution of the Riau Provincial Government's special financial assistance funds and the efforts made by the village government and managers in maximizing the Riau Provincial Government's special financial assistance funds in creating original village income through village-owned enterprises. This research uses a qualitative method with a case st…
The purpose of this research was to identify and analyze the influence of regional financial accounting systems, internal control systems, regional financial supervision, and human resources on local government financial accountability by using information technology as a moderating variable. The population in this research was all regional apparatus organizations within the Riau Provincial gov…