Pengaruh Kebijakan Perpajakan, Praktik Akuntansi Pajak dan GCG Terhadap Kinerja Keuangan Perusahaan Manufaktur: Sektor Kimia

Authors

  • Ni Wayan Sinyari Universitas Pendidikan Nasional, Indonesia
  • Putu Sri Arta Jaya Kusuma Universitas Pendidikan Nasional, Indonesia

DOI:

https://doi.org/10.29040/jap.v25i2.14467

Keywords:

Good Corporate Governance, tax accounting practices, tax policy

Abstract

The issues in this study are about Good Corporate Governance which can have a significant influence on tax avoidance. The purpose of this study is to analyse the effect of tax policy, tax accounting practices and good corporate governance on financial performance using a quantitative approach and involving 90 populations which are financial reports for the last three years, namely from 2021-2023. Data collection instruments were taken through the Indonesia Stock Exchange online, this study uses secondary and multiple linear techniques. The results arising from the study show that there is no effect on these two variables

Author Biography

Ni Wayan Sinyari, Universitas Pendidikan Nasional

Mahasiswa

References

(Agustina & Hartono, 2022; Analisis Pengaruh Tarif Pajak, Sanksi Pajak, Sosialisasi Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib

Pajak Kendaraan Bermotor Di Jepara,

PENGARUH_PENERAPAN_E_FILING_KUALITAS_INDONESIA,

Dimitrov, 2021; Development of the taxation of retirement products in Bulgaria

Fuest & Neumeier, 2023; Corporate Taxation

Hauck et al., 2021; Optional (Non-)Filing and Effective Taxation

Ilmiah Manajemen dan Akuntansi Fakultas Ekonomi, Analisis Perencanaan Pajak (Tax Planning) dalam Upaya Meningkatkan Efisiensi Beban Pajak Penghasilan Badan pada PT Akasha Wira Internasional Tbk

Köppl & Schratzenstaller, 2023; Carbon taxation: A review of the empirical literature

Lafera, 2020; THE EFFECT OF REGIONAL TAX AND REGIONAL RETRIBUTION ON REGIONAL ORIGINAL INCOME IN TANAH DATAR DISTRICTS

Majekodunmi Ajala, 2021; Effect that Taxation has on Economy Development: Agencies Role

Mardini, 2024; THE EFFECT OF TAX KNOWLEDGE, TAXATION SYSTEM MODERNIZATIONON MSME TAXPAYER COMPLIANCE IN BANDUNG CITY

Muhtadi & Putra Hernat, 2023; Dampak Perubahan Peraturan Perpajakan Internasional terhadap Praktik Akuntansi Pajak Multinasional pada Perusahaan Manufaktur di Jawa Barat

Musumbani et al., 2022; An Empirical Study of the Impact of Lockdown Measures on the Presumptive Taxation of Zimbabwe: A Case Study of ZIMRA

Ndajiwo, 2020; The Taxation of the Digitalised Economy: An African Study CORE View metadata, citation and similar papers at core.ac.uk provided by IDS OpenDocs

Omotoya Bukola Adeoye et al., 2024; FINTECH, TAXATION, AND REGULATORY COMPLIANCE: NAVIGATING THE NEW FINANCIAL LANDSCAPE

Podolianchuk, 2020; ACCOUNTING AND TAXATION OF CALCULATIONS ON CURRENT PAYMENTS TO EMPLOYEES

Profetika & Islam, n.d.; TAX MODERNIZATION IN INDONESIA: STUDY OF ABU YUSUF'S THINKING ON TAXATION IN THE BOOK OF AL-KHARAJ

Rahman, 2022; The effect of taxation on sustainable development goals: evidence from emerging countries

Savin et al., 2020; Public views on carbon taxation and its fairness: a computational-linguistics analysis

Schwerhoff et al., 2020; TAXATION OF ECONOMIC RENTS

Thomsen & Kavadis, 2022; Annals of Corporate Governance Enterprise Foundations: Law, Taxation, Governance, and Performance

Wanda & Halimatusadiah,2021 Pengaruh Solvabilitas dan Profitabilitas terhadap Penghindaran Pajak

Published

2025-01-16

How to Cite

Sinyari, N. W., & Jaya Kusuma, P. S. A. (2025). Pengaruh Kebijakan Perpajakan, Praktik Akuntansi Pajak dan GCG Terhadap Kinerja Keuangan Perusahaan Manufaktur: Sektor Kimia. Jurnal Akuntansi Dan Pajak, 25(2). https://doi.org/10.29040/jap.v25i2.14467

Citation Check

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.