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All Journal The Asia Pacific Journal Of Management Studies
Arief Fadilah
Institut Bisnis dan Komunikasi Swadaya
Economics, Econometrics & Finance

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SELF ASSESMENT SYSTEM, TRANSFER PRICING, TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE TERHADAP KETIDAKPASTIAN LINGKUNGAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING Arief Fadilah; Karsam
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1657

Abstract

Understanding the self-assessment system, transfer pricing, tax avoidance, and good corporate governance in relation to environmental uncertainty, with taxpayer awareness as a moderating variable. The research sample consisted of 200 respondents, comprising 10 respondents from the hospitality industry and 190 respondents from MSMEs, analyzed using the Smartpls statistical t-test software. The results showed that taxpayer awareness can mediate the self-assessment system, tax avoidance, and good corporate governance in relation to environmental uncertainty. Meanwhile, taxpayer awareness cannot mediate transfer pricing in relation to environmental uncertainty.
Co-Authors Karsam