ABSTRACK This study aims to analyze the effect of share ownership structure on the company’s financial performance. The independent variables in this study are institutional ownership, manag…
ABSTRACT This research aims to determine the influence of the size of the Public Accounting Firm (KAP) and the level of industry disclosure on tax disclosure. This research also uses a control…
ABSTRACT This aims of this research is to determine the effect of perceptions of tax fairness, perceptions of tax sanctions, and religiosity on tax evasion behavior. This research uses tax eva…
ABSTRACT This study aims to analyze the effect of tax planning, deferred tax assets, and free cash flow on earnings management of minning companies listed on the Indonesia Stock Exchange (IDX)…
ABSTRACT This study aims to determine the variables of opportunity for non- compliance, costs of compliance, perceptions, and tax information on non- compliance by MSME taxpayers. In this stud…
ABSTRACT This research uses a sample of property and real estate companies listed on the IDX for the 2018-2022 period. The sampling technique used purposive sampling technique with a total of …
ABSTRACT This research aims to analyze the influence of ESG, profitability and macroeconomics on stock returns in companies listed on the LQ45 index from 2018-2021 and the BGK ESG index from 2…
ABSTRACT This study aims to determine the effect of foreign ownership, product market competition, and intellectual capital on company performance. This research analyzes property and real est…
ABSTRACT This research was conducted as the presence of the phenomenon of decreasing financial performance and social performance in mining companies. This research aims to test and analyze th…
ABSTRACT The aim of this research is to determine the influence of board characteristics on integrated reporting. The population of this research is all manufacturing companies listed on the I…