Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Arifah Fibri Andriani"'
Autor:
Amrie Firmansyah, Amardianto Arham, Resi Ariyasa Qadri, Puji Wibowo, Ferry Irawan, Nur Aisyah Kustiani, Suparna Wijaya, Arifah Fibri Andriani, Zef Arfiansyah, Lestari Kurniawati, Azas Mabrur, Agung Dinarjito, Rahayu Kusumawati, Moh. Luthfi Mahrus
Publikováno v:
Heliyon, Vol 8, Iss 8, Pp e10155- (2022)
This study aims to obtain empirical evidence of the effect of political connections and investment opportunity sets on tax avoidance. In addition, the use of corporate social responsibility in this study as a moderating variable aims to examine the i
Externí odkaz:
https://doaj.org/article/c67450f6526c43d298ef6da555d0c368
Publikováno v:
Journal of Accounting and Strategic Finance. 5:66-109
This research aims to answer two main questions about the impacts of implementing IFRS 17 on the insurance industry in Indonesia, and the readiness of the industry to implement the latest insurance accounting standard. This study employed the qualita
Autor:
Rahma Intan Anindita, Ferry Irawan, Amrie Firmansyah, Suparna Wijaya, Resi Ariyasa Qadri, Joko Sumantri, Arifah Fibri Andriani, Moh Luthfi Mahrus
Publikováno v:
Journal of Governance and Regulation. 11:8-14
This study aims to examine the effect of the thin capitalization rules on capital structure (leverage) and tax avoidance. This is quantitative research using the difference-in-difference (DID) method, with multiple linear regression models. The sampl
Autor:
Dani K. Prakosa, Rahayu Kusumawati, Agung Dinarjito, Azas Mabrur, Lestari Kurniawati, Zef Arfiansyah, Arifah Fibri Andriani, Suparna Wijaya, Nur A. Kustiani, Ferry Irawan, Puji Wibowo, Resi Ariyasa Qadri, Amrie Firmansyah, Moh Luthfi Mahrus
Publikováno v:
Journal of Governance and Regulation. 11:121-147
This research investigates the impact of the three earnings management methods according to Dechow and Skinner (2000) and Gunny (2005), i.e., accrual earnings management (AEM), real earnings management (REM), and fraudulent accounting (FRA), on idios
Publikováno v:
Educoretax. 1:291-300
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap penghindaran pajak. Data penelitian ini bersumber dari dari laporan keuangan perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek In
Publikováno v:
Jurnalku. 1:323-336
Tujuan penelitian ini adalah mengulas penerapan standar akuntansi keuangan dalam laporan keuangan Koperasi Pegawai Republik Indonesia X yang berlokasi di Kota Tegal. Metode penelitian dilakukan dengan menggunakan pendekatan analisis konten yang bersu
Publikováno v:
Jurnalku. 1:210-221
Penelitian ini bertujuan untuk mengulas implementasi PSAK 73 tentang Sewa Pada PT Citilink Indonesia. Penelitian dilakukan pada periode bulan Februari-Mei 2021, di mana data yang tersedia adalah Laporan Keuangan Tahun 2019, sehingga data Tahun 2020 b
Publikováno v:
Scientax. 2:76-99
This study aims to determine the effect of the company’s effective tax rate on forced president director turnover. Prior studies find that the company’s effective tax rate is used continuously by shareholders to assess the performance of top mana
Publikováno v:
Riset. 2
Penelitian ini bertujuan menginvestigasi motivasi wajib pajak dalam keikutsertaan program pengampunan pajak di Indonesia. Pada akhir tahun 2016 hingga awal 2017, Pemerintah Indonesia menerapkan program pengampunan pajak. Melalui penelitian ini, kami
Autor:
nFN Iskandar, Arifah Fibri Andriani
Publikováno v:
INFO ARTHA. 3:124-137
This research is adopting previous research by Bazart and Pickhardt (2010) with the intention to seek answer whether the effect of reward, tax audit, and penalty in improving compliance individual taxpayer will provide similar results in Indonesia. T