Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Dampak ukuran perusahaan, persistensi laba, alokasi pajak antar periode terhadap tax retention rate dengan pemoderasi manajemen pajak pada perusahaan manufaktur BEI 2015-2016

Katuruni, Innas Susantira (Unknown)



Article Info

Publish Date
25 Apr 2022

Abstract

It is undeniable that state revenues to date have mostly come from the tax sector which is used to support national development. However, there are many opinions that make some companies think that tax is one of the burdens that can reduce the income or profit generated. Thinking like this is what makes taxpayers do various ways to minimize their tax burden, both legally and illegally. One of the steps that can be chosen is to take several tax management steps that can be taken by the company. One of them is tax planning. In the implementation of tax planning, the company's management requires a tool that is considered accurate to make observations on the level of effectiveness of tax management, one of which is the level of tax retention (tax retention rate). The level of tax retention can be used as a tool to monitor the success of the level of corporate tax management. A company will try to minimize its tax burden as an effort to improve the quality of company profits.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...