[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"penghindaran-pajak\",\"page\":1}":3,"menu-footer-id":54,"menu-main-id":116},{"rows":4,"meta":46},[5,16,24,31,39],{"id":6,"source":7,"branch":8,"branch_name":8,"title":9,"authors":10,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":14,"availability":8,"url":15},"repo-dspace000003448","repo",null,"Implementasi Strategi Penghindaran Pajak atas Pajak Daerah Menggunakan Effective Tax Rate (ETR) pada Kafe Chill",[11],"Rachel Nisrin Nafisah",2025,"Skripsi (D4)","Tujuan penelitian ini untuk mengidentifikasi strategi penghindaran pajak yang dilakukan oleh Kafe Chill atas kewajiban Pajak Daerah, khususnya Pajak Barang dan Jasa Tertentu (PBJT) atas makanan dan\u002Fatau minuman, dengan menggunakan indikator Effective Tax Rate (ETR)serta menganalisis tingkat…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003448&year=2025&title=implementasi-strategi-penghindaran-pajak-atas-pajak-daerah-menggunakan-effective-tax-rate-etr-pada-kafe-chill",{"id":17,"source":7,"branch":8,"branch_name":8,"title":18,"authors":19,"publisher":8,"year":21,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":22,"availability":8,"url":23},"repo-dspace000001367","Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Sales growth Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)",[20],"Yulianik Rizka Ayu Mufida Affandi",2023,"Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Sales Growth Terhadap Penghindaran Pajak. 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