SKRIPSI AKS

Analisis Pengaruh Ukuran Kantor Akuntan Publik (KAP) Dan Tingkat Pengungkapan Industri Terhadap Pengungkapan Pajak

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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 variable, namely company age. This research uses
samples from all sectors of companies listed on the Indonesia Stock Exchange (BEI)
for the 2019 - 2021 period. Sampling uses a purposive sampling technique with a
total of 571 companies for the 2019 - 2021 period. The research uses a quantitative
approach with analysis and is statistical in nature. Data processing and analysis
techniques use panel data analysis with the help of the Eviews 10 data processing
application.
The research results show that the size of the Public Accounting Firm (KAP)
and the level of industry disclosure have a positive effect on tax disclosure. while
company age as a control variable has a positive effect on tax disclosure.
Keywords: Tax Disclosure, Size of Public Accounting Firm (KAP), Level of
Industry Disclosure

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DEN a 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 231 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Deny Mahendra

Versi lain/terkait

Lampiran Berkas

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