This observation aims to discuss the procedures for issuing the Tax Due Notification Letter (SPPT) at the Regional Revenue Agency (Bapenda) of Palembang City. As the primary tool for collecting Rural and Urban Land and Building Tax (PBB-P2), an effective SPPT issuance process is crucial to achieve Local Genuine Revenue (PAD) targets. The data for this report were collected through direct observ…
This final report aims to understand the procedures for calculating and withholding Article 21 Income Tax for employees of corporate taxpayers at the Emy Yunita Tax Consultant Office. The method used was direct observation during the internship period through participation in tax administration activities. The results showed that the procedures for calculating and withholding Article 21 Income …
The Taxpayer Identification Number (NPWP) is an official identity that must be owned by every taxpayer as a means of tax administration. In addition, the registration of Taxable Entrepreneurs (PKP) is an important aspect for both individual and corporate taxpayers who meet certain criteria in their business activities. This study aims to examine and understand the procedures for issuing NPWP an…
Laporan Akhir ini disusun untuk memberikan pemahaman mengenai mekanisme registrasi dan aktivasi Nomor Pokok Wajib Pajak (NPWP) melalui sistem Coretax di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. NPWP merupakan identitas resmi Wajib Pajak dalam melaksanakan hak dan kewajiban perpajakan. Direktorat Jenderal Pajak menerapkan sistem Coretax sebagai bentuk modernisasi administrasi perpaja…
Tax administration procedures are an important part of supporting orderly administration and improving services for taxpayers, one of which is through changes to taxpayer identity data to ensure that tax information remains accurate and up to date. The Directorate General of Taxes has implemented the Coretax system as a digital platform to support more efficient and effective services. This stu…
Tujuan dari penulisan laporan ini adalah untuk menjelaskan prosedur penerbitan yang diterapkan oleh KPP Pratama Palembang Ilir Barat dalam menerbitkan Surat Tagihan Pajak (STP) terhadap wajib pajak oranh pribadi yang terlambat dalam melaporkan SPT Masa. Penerbitan STP merupakan bentuk penegakan hukum perpajakan untuk meningkatkan kepatuhan wajib pajak dan penerimaan negara. Prosedurnya meliputi…
Laporan ini berjudul “Prosedur Pembuatan Faktur Pajak bagi Pengusaha Kena Pajak melalui Sistem Coretax di KPP Pratama Palembang Ilir Barat.” Laporan ini bertujuan menjelaskan prosedur pembuatan faktur pajak oleh Pengusaha Kena Pajak (PKP) melalui sistem Coretax di KPP Pratama Palembang Ilir Barat. Faktur pajak merupakan bukti pungutan Pajak Pertambahan Nilai (PPN) atas penyerahan Barang Ken…
Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…
Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…
Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…
-
-
-
-
-
-
-