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Author

Ita Darsita

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Open access Sep 2026

Pengaruh Beban Pajak Tangguhan, Manajemen Laba, dan Perputaran Total Aset terhadap Penghindaran Pajak

This study aims to examine the effect of Deferred Tax Expense, Earnings Management, and Total Asset Turnover on Tax Avoidance in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. This study employs a quantitative approach using an associative research method....

Mirawati Tinambunan, Ita Darsita · 0 citations
#software testing Open access Sep 2026

The Effect of Debt to Equity Ratio and Price to Book Value on Financial Distress: Evidence from Transportation Companies Listed on the Indonesia Stock Exchange

This study aims to determine the impact of the Debt-to-Equity Ratio (DER) and Price-to-Book Value (PBV) on financial distress among transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative approach with an associative method. Secondary...

Ita Darsita, Ratna Dumilah, Siti Nurcahayati · 0 citations

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