Tax avoidance merupakan upaya yang dilakuakan untuk pajak tanpa melanggar ketentuan perpajakan itu sendiri, Berbeda dengan tax evasion, yang merupakan kecurangan pajak dengan melanggar ketentuan-ketentuan pajak yang ...

Financial reporting plays important role of giving information about firm performance and helping investor deciding the investment that will affect firm value. Internet financial reporting disclosure as a way to display ...

This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit ...