PEOPLE
Vol. 8 No. 1 (2025): Mai 2025
Articles
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Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong
Muhammad Zidane Alfarizi, Muhammad Su’un, Muhammad NurAbstract : 140PDF : 681-21 -
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange
Ni Putu Nadia Devasari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A. Desy ArlitaAbstract : 137PDF : 5122-34 -
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services
Ni Komang Ayu Mardiantari, Ni Putu Budiadnyani, Ketut Tanti KustinaAbstract : 132PDF : 9735-47 -
The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX
Ni Made Ari Puspita Dewi, Ni Putu Budiadnyani, Kadek Wulandari Laksmi P, Putu Pande R. Aprilyani DewiAbstract : 118PDF : 5448-57 -
The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance
Ni Made Cindy Wahyu Ramadhanti, Ni Putu Budiadnyani, I Nyoman SunartaAbstract : 129PDF : 6958-66 -
Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency
Muhammad Khaedar Sahib, Muhammad Adil, Rifdah Septiani FaisalAbstract : 129PDF : 6967-82 -
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk
Hendy Rizki Junyes, Ida Farida Adi Prawira, Memen KustiawanAbstract : 157PDF : 6683-92 -
Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization
Novita Khoirunnisa, Ida Farida Adi Prawira, Memen KustiawanAbstract : 136PDF : 6093-102 -
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022)
Mira Mira, Masrullah Masrullah, Asti NurfadillahAbstract : 125PDF : 61103-114 -
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate)
Muh Asrullah Arifin, Asriani Junaid, Amiruddin AmiruddinAbstract : 133PDF : 101115-128 -
Analysis of The Application Withholding, Depositing, and Reporting Income Tax Article 23 on Services In Private Companies
Adevansyah Wika Mulia Nanda, Binti Azizatun Nafi'ah, Binti Azizatun Nafi'ahAbstract : 117PDF : 51129-135 -
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies
I Made Dwi Sumba WirawanAbstract : 163PDF : 85136-148 -
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study
Lina Mariana, Sariana Damis, Hernianti Harun, Nur Sandi MarsuniAbstract : 119PDF : 56149-155 -
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru
Sefita Nahdia Syifa, Taufeni Taufik, Atika ZarefarAbstract : 163PDF : 89156-172