Semua Kategori
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Efektivitas Digitalisasi Administrasi Perpajakan Terhadap Compliance Cost dan Peningkatan Kepatuhan Wajib Pajak UMKM
Direktorat Jenderal Pajak menyikapi kemajuan teknologi saat ini dengan menerapkan beberapa kebijakan digitalisasi administrasi perpajakan, di antaranya adalah e-filling, e-billing, dan e-faktur.
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ANALISIS KEBERTERIMAAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) MELALUI METODE SOCIAL LICENSE TO OPERATE (STUDI PADA PT. SEMEN INDONESIA)
Praktik CSR di Indonesia sering disebut Corporate Social and Environmental Responsility (CSER) atau Tanggungjawab Social dan Lingkungan (TJSL), merupakan bentuk tanggungjawab perusahaan terhadap lingkungan serta kepedulian terhadap masyarakat di sekitar
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Kepatuhan Pajak: Sebuah Analisis Teoritis Berdasarkan Perspektif Teori Atribusi
The low level of Indonesia tax ratio, tax revenue realizations, and tax compliance are facts that continue to occur in spite of several efforts made by government to conquer these problems.
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The Effect of Green Intellectual Capital on SMEs’ Business Sustainability
This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability.
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS DAN UKURAN PERUSAHAN TERHADAP AGRESIVITAS PAJAK
Tujuan penelitian ini adalah untuk menguji pengaruh pengungkapan Corporate Social Responsibility (CSR), profitabilitas, dan ukuran Perusahaan terhadap agresivitas pajak pada perusahaan yang terdaftar di indeks SRI-KEHATI tahun 2015-2018.
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Tax compliance: Respectful treatment and institutional image
This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. This study used a survey method of individual non-employee taxpayers at the Primary Tax Office (KPP) in the Regional Office of the DJP I, East Java, t
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“Si Peduli” Triple Bottom Line Implementation in Corporate Social Responsibility Perspective
This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Indonesia (Persero) Tbk., which applied in “SI Peduli” program, one of the pillars of SEMEN INDONESIA BERSINERGI besides SI Cerdas, SI Prima, SI Lestari,
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The influence of hofstede’s cultural dimensions on corporate social responsibility implementation: a study on state-owned companies in Java, Indonesia
This study aims to examine the influence of Hofstede’s cultural dimension on the implementation of Corporate Social Responsibility at State-Owned Companies in Java, Indonesia.
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The Investigation of Taxpayer Compliance in Tax Amnesty
This study aims to interpret tax payer behavior in the implementation of tax amnesty with qualitative approach. The main data sources were 8 informants. The informant is a taxpayer both business and personal entity in Surabaya who have implemented the tax
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Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia
This study delves into the impact of tax collection behavior on tax compliance among individual taxpayers in Indonesia, with a specific focus on two distinct behaviors: respectful treatment and authoritarian procedures.