TATA CARA PENERBITAN NOMOR POKOK WAJIB PAJAK (NPWP) DAN PENGUKUHAN PENGUSAHA …

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…

PROSEDUR PEMUNGUTAN PPH PASAL 22 ATAS PENGADAAN BARANG KANTOR DI PT.TASPEN (P…

The title of this final report is “Procedure for Collecting Article 22 Income Tax on Office Supplies Procurement at PT Taspen (Persero) Palembang Branch.” This final report aims to understand the procedure for collecting Article 22 Income Tax on office supplies procurement at PT Taspen (Persero) Palembang Branch. The observation results show that the collection process has been carried out …

MEKANISME AKTIVASI NPWP ORANG PRIBADI PADA KPP PRATAMA PALEMBANG ILIR BARAT

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…

PROSEDUR PELAYANAN ADMINISTRASI PERPAJAKAN DALAM PERUBAHAN IDENTITAS DATA WAJ…

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…

PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK (STP) ATAS KETERLAMBATAN PELAPORAN SP…

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…

PROSEDUR PEMBUATAN FAKTUR PAJAK BAGI PENGUSAHA KENA PAJAK MELALUI SISTEM CORE…

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…

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…

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…

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…

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…

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 …

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…

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…

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

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…

ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN…

Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…

This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…

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…

ANALISIS TARGET PENCAPAIAN PENAGIHAN PIUTANG PAJAK DAN PENANGANANNYA STUDI KA…

Tax collection is a series of actions taken by tax authorities such as BAPENDA to ensure taxpayers pay off their outstanding tax debts and collection fees. The main focus of this final report is the percentage of regional tax receivables collection at BAPENDA Ogan Ilir Regency. The purpose of this report is to determine the percentage of tax receivables collection from 2020 to 2024, explain the…

TINDAK PIDANA PERPAJAKAN

Edition

1

ISBN/ISSN

979-41-4129-1

Collation

x, 212 hlm.; 21 cm

Series Title

-

Call Number

343.04 Sya t

KEJAHATAN DI BIDANG PERPAJAKAN

Edition

1

ISBN/ISSN

978-979-769-331-2

Collation

xiv, 216 hlm., 21 cm.

Series Title

-

Call Number

364.132 Sai k

ASAS DAN DASAR PERPAJAKAN 2

Edition

-

ISBN/ISSN

-

Collation

x, 199 hlm.; 21 cm.

Series Title

-

Call Number

336.2 Soe a