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PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN E…
This study aims to examine the influence of Independent Commissioners, Audit Committee, Institutional Ownership, and Environmental, Social, and Governance (ESG) on Tax Avoidance. The object of this study consists of companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using the purposive sampling method, this study obtained a sample of 34 companies with a total of 170 obse…
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- xx, 85 hlm.; ilus.; tab.; 29 cm.
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- T2009582026
PROSEDUR PELAPORAN SPT ORANG PRIBADI MENGGUNAKAN CORETAX
This final report discusses the procedures for reporting Individual Tax Returns (SPT OP) using the Coretax system at Emy Yunita Tax Consulting Office, based on observations during an internship from January to March 2026. The observations focused on the process of reporting Individual Tax Returns through the Coretax system, covering the stages of filing in taxpayer identity data, income reporti…
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- xvii, 97 hlm.; ilus.; tab.; 29 cm.
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- T2011022026
PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PERSEPSI PEMERIKSAAN PAJAK, DAN…
This study aims to analyze the effect of tax administration modernization, tax audit perceptions, and tax sanctions on individual taxpayer compliance among employees of PT X. The object of this study is the employees of PT X. Using a random sampling method, the study involved 100 respondents as the research sample. The independent variables in this study are tax administration modernization, ta…
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- xx, 110 hlm.; ilus.; tab.; 29 cm.
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- T2011202026
PROSEDUR PERHITUNGAN PPH PASAL 21 ATAS PENGHASILAN DOKTER SEBAGAI TENAGA AHLI…
This final report discusses the procedures for calculating Income Tax Article 21 on physicians' income as expert workers at Emy Yunita Tax Consulting Office, based on observations during an internship from January to March 2026. The observations focused on the calculation process using progressive tax rates under Article 17 of the Income Tax Law with a Tax Base of 50% of gross income, as well a…
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- xvi, 88 hlm.; ilus.; tab.; 29 cm.
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- T2011032026
PROSEDUR REKONSILIASI DATA GAJI DENGAN PELAPORAN PPH PASAL 21 PADA APOTEK MAR…
This observation aims to evaluate the reconciliation procedure for payroll data with Article 21 Income Tax reporting at Marindi Cakrawala Bersama Pharmacy. The observation method was carried out through direct involvement in the payroll administration process and tax reporting during the internship period. The observation results indicate that the reconciliation procedure has been implemented s…
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- xviii, 80 hlm.; ilus.; tab.; 29 cm.
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- T2008942026
PROSEDUR PEMUNGUTAN DAN PELAPORAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA DIN…
This final report discusses the procedures for collecting and reporting Income Tax (PPh) Article 22 on the procurement of goods at the Department of Industry of South Sumatra Province. Income Tax Article 22 is a tax collected by the government treasurer on procurement transactions in accordance with applicable tax regulations.The purpose of this report is to determine the procedures for collect…
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- xx, 101 hlm.; ilus.; tab.; 29 cm.
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- T2009692026
PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…
This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…
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- xviii, 110 hlm.; ilus.; 29 cm
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- T1934502026
PENGARUH INTENSITAS PERSEDIAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PERENCA…
This study aims to analyze the influence of inventory intensity, leverage, and profitability on tax planning in food and beverage companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is quantitative. The type of data in this study is secondary quantitative data obtained from the company's annual financial report. The sampling technique for this study used purp…
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- xiii, 145 hlm.; ilus.; tab.; 29 cm.
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- T2005092026
PERAN ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN CHIEF EXECUTIVE OFFICER NARCISSIS…
This study aims to examine the effect of environmental, social, governance and chief executive officer narcissism on tax avoidance. The research object is non-financial companies listed on the Indonesia Stock Exchange during the period 2021–2023. This study uses a quantitative approach with secondary data as the type of data. The data were collected using a purposive sampling method obtained …
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- xvi, 155 hlm.; ilus.; tab.; 29 cm.
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- T1946042026
CEO CHARACTERISTICS DAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN MAKANAN D…
Penelitian ini bertujuan untuk menguji pengaruh karakteristik Chief Executive Officer (CEO), yaitu CEO Tenure dan CEO Gender, terhadap praktik tax avoidance dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel kontrol yang diproksikan dengan Cash Effective Tax Rate (CETR). Objek penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia peri…
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- xv, 149 hlm.; ilus.; tab.; 29 cm.
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- T1942932026
PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…
This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…
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- xviii, 109 hlm.; ilus.; tab.; 29 cm.
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- T1929652026
PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERI…
This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 ob…
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- xix, 67 hlm.; ilus.; tab.; 29 cm
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- T1938332026
PROSEDUR PERHITUNGAN DAN PENAGIHAN PAJAK AIR PERMUKAAN YANG TERUTANG OLEH BAD…
patan Asli Daerah (PAD) yang mendukung pelaksanaan pembangunan daerah. Salah satu jenis pajak yang dikelola oleh Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan adalah Pajak Air Permukaan (PAP), yang dikenakan atas pengambilan dan/atau pemanfaatan air permukaan oleh wajib pajak. Laporan ini bertujua untuk memahami prosedur perhitungan dan penagihan PAP yang terutang, serta meninjau …
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- xvii, 54 hlm.; ilus.; tab.; 29 cm.
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- T1813652025
TATA CARA PERHITUNGAN DAN PEMUNGUTAN BBNKB DAN OPSEN BBNKB PADA BADAN PENDAPA…
Bea Balik Nama Kendaraan Bermotor (BBNKB) merupakan pajak atas penyerahan hak milik kendaraan bermotor. Opsen BBNKB merupakan pungutan tambahan yang dibagikan kepada pemerintah Kabupaten/Kota. Laporan ini bertujuan untuk mengetahui dan memahami tata cara perhitungan dan pemungutan BBNKB dan Opsen BBNKB yang dilakukan oleh Badan Pendapatan Daerah Provinsi Sumatera Selatan. Berdasarkan hasil obse…
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- xvii, 55 hlm.; ilus.; tab.; 29 cm.
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- T1813972025
TATA CARA PERHITUNGAN, PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL…
Laporan ini membahas tentang tata cara pemotongan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 terhadap pegawai Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan. Penelitian dilakukan melalui kegiatan praktik kerja lapangan selama dua bulan dan bertujuan untuk mengetahui apakah pelaksanaan pemotongan serta pelaporan PPh 21 telah sesuai dengan ketentuan peraturan perpajakan terbaru, …
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- xvii, 53 hlm.; ilus.; tab.; 29 cm.
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- T1813942025
MEKANISME PEMUNGUTAN PPN ATAS PENGADAAN BARANG DAN JASA DI PT PERTAMINA HULU …
The purpose of this report is to understand the mechanism of Value Added Tax (VAT) collection on the procurement of goods and services at PT Pertamina Hulu Rokan Zona 4 Prabumulih, which has the status of a Cooperation Contract Contractor (KKKS) that has an obligation as a Collector (WAPU). Through internship activities, the author observed and studied the process and provisions for collecting,…
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- xvii, 41 hlm.; ilus.; tab.; 29 cm.
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- T1810842025
PENERAPAN SISTEM PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA SEWA DI PT KILANG…
This final report is titled The Implementation of the Income Tax (PPh) Article 23 System on Rental Services at PT Kilang Pertamina Internasional Refinery Unit III Plaju, which aims to examine the mechanisms of calculation, recording, and reporting of Income Tax Article 23 on rental services as implemented by PT Kilang Pertamina Internasional Refinery Unit III Plaju, in accordance with applicabl…
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- xviii, 54 hlm.; ilus.; tab.; 29 cm.
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- T1803002025
PENERAPAN SISTEM PAJAK PENGHASILAN PASAL 23 ATAS JASA PERBAIKAN/PERAWATAN/PEM…
Laporan Akhir ini membahas tentang penerapan sistem penyetoran, pemotongan, dan pelaporan Pajak Penghasilan (PPh) Pasal 23 atas jasa transaksi jasa perbaikan, perawatan, dan pemeliharaan yang dilakukan oleh PT Kilang Pertamina Internasional RU III Plaju Palembang. PPh Pasal 23 dikenakan atas penghasilan yang diterima oleh wajib pajak dalam negeri atas imbalan jasa tertentu, termasuk jasa teknis…
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- xix, 43 hlm.; ilus.; tab.; 29 cm.
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- T1800132025
PROSEDUR PERHITUNGAN DAN PEMBAYARAN GAJI PEGAWAI DI DINAS TENAGA KERJA PALEMBANG
The procedure for calculating and paying employee salaries is an important aspect in the financial management of the Palembang Manpower Office. This observation focuses on the procedure for calculating and paying salaries to assess their effectiveness and efficiency. The method used is a descriptive approach through observation, interviews, and documentation studies. The results of the study in…
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- xix, 57 hlm.; ilus.; tab, 29 cm
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- T1815222025
PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
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- xviii, 110 hlm.; ilus.; tab.; 29 cm
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- T1898012025
PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
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- xviii, 110 hlm.; ilus.; tab.; 29 cm
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- T1898012025
MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENDAP…
The author conducted an internship at the Pusri Pension Fund. The Pusri Pension Fund is an institution that manages a pension program to ensure the welfare of pension participants in their old age. The title of this Final Report is “ Calculation and Reporting Mechanism of Value Added Tax (VAT) ON Rental Income at the Pusri Pension Fund (DAPENSRI) Year two thousand twenry-five”. Value Added …
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- xvii, 43 hlm.; ilus.; tab, 29 cm
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- T1816282025
MEKANISME PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP BERDASARK…
Author conducted an internship at the Pusri Pension Fund. The Pursi Pension Fund is engaged in the field of pension fund management, especially in managing and developing employee pension contributions for PT Pupuk Sriwijaya (Pusri) and/or its subsidiaries, in order to provide pension benefits to participants in accordance with applicable provisions. The title of this final report is “Calcula…
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- xx, 44hlm.; ilus.; tab, 29 cm
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- T1816992025
PROSEDUR PENGKREDITAN PAJAK MASUKAN TERHADAP PAJAK MASA PPN PADA APOTEK MARIN…
This final report is the result of a field internship at Marindi Cakrawala Bersama Pharmacy from January to March 2025, focusing on the mechanism of crediting Input Tax against VAT within a single tax period and its application in the pharmaceutical business. Data were collected through observation, documentation, and brief interviews during the internship, which revealed that the Input Tax cre…
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- xiii, 57 hlm.; ilus.; tab, 29 cm
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- T1805862025
MEKANISME PENGAWASAN WAJIB PAJAK TIDAK PATUH OLEH ACCOUNT REPRESENTATIVE PADA…
Taxpayer compliance is a crucial aspect of state revenue. The lack of public awareness regarding the importance of fulfilling tax obligations significantly impacts tax revenue. This final report aims to provide understanding and raise awareness of the importance of taxpayer compliance for a country while also examining the mechanisms of tax compliance supervision. According to Prof. Dr. Rachmad…
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- vi, 57 hlm.; ilus.; tab, 29 cm
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- T1799702025
PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN…
The final report is titled "The Procedure for Issuing a Request for Explanation on Data and/or Information (SP2DK) at KPP Pratama Palembang Ilir Barat." This report was conducted based on factual observations regarding the types of data collection used, namely documentation and interview techniques with account representatives in the implementation of SP2DK issuance procedures. The process was …
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- xi, 46 hlm.; ilus.; tab, 29 cm
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- T1805482025
PROSEDUR PENYUSUNAN DAFTAR SASARAN EKSTENSIFIKASI (DSE) WAJIB PAJAK PADA KPP …
This final report, titled the procedure for preparing the list of taxpayer extensification targets (DSE) at KPP Pratama Palembang Ilir Barat, was conducted by examining the existing facts related to the types of data collection methods used, namely documentation and interview techniques with Account Representatives regarding the direct implementation of the DSE preparation procedure, starting f…
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- xv, 64 hlm.; ilus.; tab, 29 cm
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- T1805492025
PROSEDUR PENGAWASAN WAJIB PAJAK STRATEGIS PADA KPP PRATAMA PALEMBANG ILIR BARAT
The Final Report entitled "Procedures for Monitoring Compliance of Strategic Taxpayers at KPP Pratama Palembang Ilir Barat" was prepared with the aim of reviewing the procedures applied in the supervision of compliance of strategic taxpayers. This observation uses a data collection method through a direct interview with an Account Representative(AR) at KPP Pratama Palembang Ilir Barat. The supe…
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- xi, 56 hlm.; ilus.; tab, 29 cm
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- T1805462025
PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …
Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …
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- xix, 112 hlm.; ilus.; tab, 29 cm
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- T1800192025
PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…
This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…
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- xviii, 86 hlm.; ilus.; tab, 29 cm
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- T1816592025
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