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…

PROSEDUR PEMBEBASAN BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (BPHTB) BA…

This final report aims to examine the procedure for the exemption of Duty on the Aquisition of Land and Building Rights (BPHTB) for low-income communities (MBR) at the Regional Revenue Agency of Palembang City. The study employs a descriptive method using direct observation during the internship period. The findings show that the BPHTB exemption procedure is carried out through several sturctur…

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…

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…

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…

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PERBAIKAN PERALATAN …

The procedure for withholding Income Tax (Article 23) on office equipment repair services at the Department of Industry of South Sumatra Province is the focus of the author's observation during the internship program. The discussion includes the identification of taxable objects, the application of a 2% rate on gross amounts, the withholding process carried out by the treasurer, as well as the …

SISTEM PENGELOLAAN DATA PPH PASAL 21 MASA PADA KERTAS KERJA PERHITUNGAN PAJAK…

Pengelolaan data perpajakan yang akurat dan terstruktur merupakan hal yang penting dalam mendukung ketepatan perhitungan dan pelaporan pajak, khususnya pada Pajak Penghasilan (PPh) Pasal 21 Masa. Laporan akhir ini bertujuan untuk mengetahui dan memahami sistem pengelolaan data PPh Pasal 21 Masa pada kertas kerja perhitungan pajak klien di Kantor Akuntan Publik Aisyah Terry Perdana. Penyusunan l…

PROSEDUR PENGOLAHAN PAJAK PERTAMBAHAN NILAI (PPN) SERTA PENGUJIAN SUBSTANTIF …

Pajak merupakan salah satu sumber utama penerimaan negara yang berperan penting dalam pembangunan nasional. Salah satu jenis pajak yang memiliki peran penting dalam sistem perpajakan Indonesia adalah Pajak Pertambahan Nilai (PPN). Selain itu, dalam rangka memastikan kewajaran laporan keuangan, diperlukan prosedur audit melalui pengujian substantif, salah satunya menggunakan teknik vouching pada…

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS TRANSAKSI JASA INSTALASI …

PT PLN (Persero) UP3 Palembang routinely conducts electrical equipment installation service transactions with third parties that result in obligations for withholding Income Tax (PPh) Article 23. The problem faced is the potential inaccuracy in tax administration that may lead to administrative sanctions and affect corporate accountability. The internship was carried out in the Finance/Tax Divi…

PENGARUH INTENSITAS MODAL, INSENTIF PAJAK, RISIKO LITIGASI, DAN GROWTH OPPORT…

This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantit…

PENGARUH KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, RISIKO PERUSAHAAN, PROFITABI…

risk, profitability, and thin capitalization on tax aggressiveness, with firm size as a moderating variable. This study uses secondary data with the population consisting of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling method employed is purposive sampling, resulting in 105 observations obtained from 21 companies that meet the …

PPH PAJAK PENGHASILAN

Edition

-

ISBN/ISSN

979-8767-67-5

Collation

vii, 339 hlm. ; 21 cm

Series Title

Seri Perpajakan

Call Number

343.02 Red p

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…

TRANSFORMASI PELAYANAN MELALUI SISTEM INTI ADMINISTRASI PERPAJAKAN

Transformasi pelayanan perpajakan melalui Sistem Inti Administrasi Perpajakan (Coretax) merupakan bagian penting dari modernisasi tata kelola keuangan negara guna meningkatkan tax ratio Indonesia yang cenderung stagnan pada kisaran 10–12% terhadap Produk Domestik Bruto (PDB) selama dua dekade terakhir dan kelemahan sistem lama yang masih fragmentaris serta peningkatan kepatuhan Wajib Pajak. A…

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 …

PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN MODERNISASI ADMINISTRASI T…

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…

PENGARUH LITERASI PAJAK DIGITAL, PEMAHAMAN TERKAIT PPN PERDAGANGAN MELALUI SI…

The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…

PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN PAJAK TANGGUHAN TERHADAP MANAJE…

This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…

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…

Kompilasi Peraturan di Bidang BPHTB : Panduan Dalam Penyusunan Aturan Pelaksa…

Edition

1

ISBN/ISSN

978-979-756-681-4

Collation

xiv, 396 hlm. ; 26 cm.

Series Title

-

Call Number

343.054 Kom k

PELAKSANAAN PENGHENTIAN PENYIDIKAN PADA TINDAK PIDANA PERPAJAKAN DI KANTOR WI…

The termination of investigations in tax crime cases is one of the law enforcement instruments that prioritizes the recovery of state financial losses without disregarding the principles of legal certainty and justice. This policy reflects the application of the ultimum remedium principle in tax criminal law. The regulation regarding the termination of investigations is stipulated in Article 44…

PENGARUH ESG, LIKUIDITAS, LEVERAGE, AKTIVITAS, DAN PROFITABILITAS TERHADAP PE…

This study aims to analyze the influence of ESG, liquidity, leverage, activity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study used a quantitative approach with a purposive sampling method, resulting in 20 companies from 285 companies that met the research sample criteria. The data used were secondary data in th…

PENGARUH CAPITAL INTENSITY, STRUKTURAL MODAL, PROFITABILITAS, DAN BEBAN OPERA…

This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variabl…

Hukum Pidana Perpajakan: Konsep Penal Policy Tindak Pidana Perpajakan dalam P…

Edition

-

ISBN/ISSN

978-602-1642-38-2

Collation

xiv, 318 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

343.04 Nah h

Kajian Aktual PERPAJAKAN

Edition

-

ISBN/ISSN

978-979-061-004-0

Collation

viii, 273 hlm., ; 26 cm

Series Title

-

Call Number

336.2 Bur k

PENERAPAN CORETAX DARI PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MEN…

Penerapan Core Tax Administration System (Coretax) merupakan bagian dari reformasi administrasi perpajakan berbasis digital yang dilakukan oleh pemerintah Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan Coretax dari perspektif Technology Acceptance Model (TAM) dalam mendukung reformasi administrasi perpajakan pada Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan. Penel…

MEKANISME PENETAPAN PAJAK KENDARAAN BERMOTOR JENIS KENDARAAN MINIBUS DI BADAN…

Laporan akhir ini bertujuan untuk menganalisis dan mengevaluasi mekanisme penetapan Pajak Kendaraan Bermotor (PKB) untuk jenis kendaraan minibus di Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan, khususnya pada Unit Pelaksana Teknis Badan (UPTB) Samsat Palembang I. Pajak kendaraan bermotor merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang perlu dikelola secara aku…

EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI…

The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…

MODEL FORMULASI KEBIJAKAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN (PBB) OLEH DPRD …

Penelitian ini bertujuan untuk merekomendasikan model formulasi kebijakan pembebasan Pajak Bumi dan Bangunan (PBB) oleh DPRD Kota Palembang dalam rangka meningkatkan kesejahteraan masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Analisis data dilakukan dengan menggunakan tiga kerangka teori, yaitu…

PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI TERHADAP PERTUMBUHAN EKONOMI D…

Penelitian ini bertujuan menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pertumbuhan ekonomi dengan belanja daerah sebagai variabel moderasi pada sepuluh provinsi di Pulau Sumatera selama periode 2011–2024. Metode analisis yang digunakan adalah regresi data panel dengan serangkaian uji pemilihan model, yaitu Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, yang secara kons…