Subjects -> LAW (Total: 1397 journals)
    - CIVIL LAW (30 journals)
    - CONSTITUTIONAL LAW (52 journals)
    - CORPORATE LAW (65 journals)
    - CRIMINAL LAW (28 journals)
    - FAMILY AND MATRIMONIAL LAW (23 journals)
    - INTERNATIONAL LAW (161 journals)
    - JUDICIAL SYSTEMS (23 journals)
    - LAW (843 journals)
    - LAW: GENERAL (11 journals)

LAW (843 journals)            First | 1 2 3 4 5     

Showing 801 - 354 of 354 Journals sorted by number of followers
SASI     Open Access   (Followers: 8)
Santé mentale et Droit     Full-text available via subscription   (Followers: 7)
Kent Law Review     Open Access   (Followers: 7)
European Convention on Human Rights Law Review     Hybrid Journal   (Followers: 5)
International Cybersecurity Law Review     Hybrid Journal   (Followers: 5)
Brill Research Perspectives in International Investment Law and Arbitration     Full-text available via subscription   (Followers: 4)
Revista Internacional CONSINTER de Direito     Open Access   (Followers: 4)
Milan Law Review     Open Access   (Followers: 4)
Erdélyi Jogélet     Open Access   (Followers: 4)
Indigenous Peoples’ Journal of Law, Culture & Resistance     Open Access   (Followers: 3)
Review of European and Comparative Law     Open Access   (Followers: 3)
Acta Judicial     Open Access   (Followers: 3)
Spanish Journal of Legal Medicine     Hybrid Journal   (Followers: 3)
Problems of Economics and Law     Open Access   (Followers: 3)
Corporate Law & Governance Review     Hybrid Journal   (Followers: 2)
European Investment Law and Arbitration Review Online     Full-text available via subscription   (Followers: 2)
Brill Research Perspectives in Comparative Discrimination Law     Full-text available via subscription   (Followers: 2)
International Journal of Culture and Modernity     Open Access   (Followers: 2)
German Law Journal     Open Access   (Followers: 2)
Italian Review of Legal History     Open Access   (Followers: 2)
European Journal of Privacy Law & Technologies     Open Access   (Followers: 2)
International Journal of Law and Politics Studies     Open Access   (Followers: 1)
Jurnal Cakrawala Hukum     Open Access   (Followers: 1)
GRUR International     Full-text available via subscription   (Followers: 1)
China Law and Society Review     Full-text available via subscription   (Followers: 1)
Revista Jurídica Crítica y Derecho     Open Access   (Followers: 1)
Indonesian Journal of Law and Society     Open Access   (Followers: 1)
Revista Processus de Estudos de Gestão, Jurí­dicos e Financeiros     Open Access   (Followers: 1)
Ihering : Cuadernos de Ciencias Jurídicas y Sociales     Open Access   (Followers: 1)
Lawsuit : Jurnal Perpajakan     Open Access   (Followers: 1)
Universitas : Revista de Filosofía, Derecho y Política     Open Access  
Revista Jurídica : Investigación en Ciencias Jurídicas y Sociales     Open Access  
Australian Year Book of International Law Online     Hybrid Journal  
Revista Interdisciplinar de Direito     Open Access  
Yearbook of International Disaster Law Online     Full-text available via subscription  
De Europa     Open Access  
MLJ Merdeka Law Journal     Open Access  
Kwartalnik Prawa Podatkowego / Tax Law Quarterly     Open Access  
VirtuaJus - Revista de Direito     Open Access  
Estudios de Derecho     Open Access  
Revista de Estudios Jurídicos y Criminológicos     Open Access  
Pagaruyuang Law Journal     Open Access  
Anuario de la Facultad de Derecho : Universidad de Extremadura (AFDUE)     Open Access  

  First | 1 2 3 4 5     

Similar Journals
Journal Cover
Lawsuit : Jurnal Perpajakan
Number of Followers: 1  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2828-0709
Published by Universitas Serang Raya Homepage  [1 journal]
  • Faktor – Faktor Fundamental Dan Beban Pajak Tangguhan Dalam
           Memengaruhi Manajemen Laba

    • Authors: Arry Eksandy, Riski Ulan Sari
      Pages: 1 - 15
      Abstract: The purpose of this study is to determine the influence of the company's fundamental factors, namely profitability and company size, as well as the burden of deferred taxes on earning management The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2021 a total of 154 companies. The sampling technique uses purposive sampling technique. The analysis method used is panel data regression. The results showed that the profitability variable had a significant negative effect on earning management, the deferred tax expense variable had a significant positive effect on earning management, while the company size variable had no effect on earning management.
      PubDate: 2023-05-02
      DOI: 10.30656/lawsuit.v2i1.5710
      Issue No: Vol. 2, No. 1 (2023)
  • Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap
           Earnings Response Coefficient

    • Authors: Abdul Malik, Anita Asnawati, Neneng Sri Suprihatin
      Pages: 16 - 28
      Abstract: The purpose of this study is determine the influence of deferred tax assets and deferred tax expense on earnings response coefficient in partially. The study method used in this study was associative descriptive method. This type of study was a type of causality research. The population in this study were property and real estate manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2016-2020 period. The sample was selected by purposive sampling method. The number of samples in this study were 7 companies for 5 year, so the selected sample was 35 samples. By testing classical assumptions, and testing hypotheses and statistical analysis, namely multiple linier regression analysis. Based on the results of the study, it can be concluded that: 1) Deferred tax assets have no effect on earnings response coefficient, 2) Deferred tax expense have no effect on earnings response coefficient.
      PubDate: 2023-05-02
      DOI: 10.30656/lawsuit.v2i1.6444
      Issue No: Vol. 2, No. 1 (2023)
  • Pengaruh Beban Pajak, Non Debt Tax Shield, Profitabilitas, Kepemilikan
           Manajerial Terhadap Struktur Modal

    • Authors: linda, Nana Umdiana, Denny Putri Hapsari
      Pages: 29 - 45
      Abstract: This study aims to determine whether there is an effect of Tax Burden, Non Debt Tax Shield, Profitability and Managerial Ownership on Capital Structure. This research was conducted on Basic Industry and Chemical Subsector Companies listed on the Indonesia Stock Exchange 2016-2020. Obtained a sample of 13 companies using purposive sampling method. Research data is secondary data, namely financial statements that have been audited and obtained through the official website of the Indonesia Stock Exchange. This study uses multiple linear regression analysis using the partial test hypothesis (T) and uses the classical assumption test consisting of normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The results of this study indicate that partially the tax burden has no effect on capital structure, non-debt tax shield has no effect, profitability has no effect on capital structure, managerial ownership has no effect on capital structure. And simultaneously has a significant effect on the capital structure. Keywords: tax burden, non debt tax shield, profitability, managerial ownership, capital structure
      PubDate: 2023-05-08
      DOI: 10.30656/lawsuit.v2i1.5546
      Issue No: Vol. 2, No. 1 (2023)
  • Pengaruh Beban Pajak Tangguhan,Perencanaan Pajak dan Kompensasi Bonus
           Terhadap Manajemen Laba

    • Authors: Puji Lestari Dewi, Kodriyah, Entis Haryadi
      Pages: 47 - 59
      Abstract: Penelitian ini dilakukan untuk melihat pengaruh Beban Pajak Tangguhan, Perencanaan Pajak, dan Kompensasi Bonus terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia). Faktor-faktor yang diuji dalam penelitian ini adalah Beban Pajak Tangguhan, Perencanaan Pajak dan Kompensasi Bonus sebagai variabel indpenden dan Manajemen Laba sebagai variabel dependen. Penelitian ini dilakukan dengan menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 69 perusahaan dan pengambilan sampel menggunakan teknik purposive sampling sebagai teknik mengumpulkan data. Jumlah sampel yang dikumpulkan adalah 36 sampel yang terdiri dari 9 perusahaan manufaktur sebagai sampel penelitian ini selama 4 tahun. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Data pada penelitian ini diolah dengan menggunakan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa Beban Pajak Tangguhan, dan Kompensasi Bonus tidak berpengaruh secara signifikan terhadap manajemen laba. Sedangkan Perencanaan Pajak berpengaruh secara signifikan terhadap Manajemen Laba.   Kata Kunci :    Beban Pajak Tangguhan, Perencanaan Pajak, Kompensasi Bonus, Manajemen Laba  
      PubDate: 2023-05-08
      DOI: 10.30656/lawsuit.v2i1.1158
      Issue No: Vol. 2, No. 1 (2023)
  • Pengaruh Perencanaan Pajak dan Pajak Tangguhan Terhadap Kinerja Keuangan

    • Authors: Lulu Nailufaroh, Dien Sefty Framita, Riski Maulana
      Pages: 60 - 71
      Abstract: This study aims to examine and obtain empirical evidence regarding the effect of Tax Planning and Deferred Tax on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. Tax is one of the important sources for state revenue to finance state development. This study also discusses deferred tax and tax planning that will be carried out by the company in generating profits by looking at the financial performance of the company. This study uses a sample of 13 Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2017-2021. Data were collected using purposive sampling method and hypothesis testing using multiple linear regression. The dependent variable in this study is financial performance, while the independent variables in this study are tax planning and deferred tax. Based on the results of data analysis, it shows that tax planning has a positive effect on financial performance and deferred tax also has a negative effect on financial performance.
      PubDate: 2023-05-09
      DOI: 10.30656/lawsuit.v2i1.6447
      Issue No: Vol. 2, No. 1 (2023)
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Tel: +00 44 (0)131 4513762

Your IP address:
Home (Search)
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-