PENERAPAN K-MEANS CLUSTERING UNTUK SEGMENTASI WAJIB PAJAK SEBAGAI DASAR PENYU…

Pengelolaan data wajib pajak yang efektif sangat penting untuk meningkatkan tingkat kepatuhan dan mengoptimalkan pendapatan daerah. Penelitian ini bertujuan untuk mengatasi keterbatasan penerapan segmentasi wajib pajak berbasis data pada instansi Samsat tingkat lokal dengan menerapkan metode K-Means Clustering sebagai pendukung penyusunan strategi Customer Relationship Management (CRM) yang leb…

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…

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…

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 …

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…

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…

PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN AS…

This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used …

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 …

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX…

This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary da…

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…

PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPOR…

Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 p…

DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN EN…

This research aims to examine and analyze the influence of environmental social governance, institutional ownership, liquidity, audit committee and audit quality on tax avoidance in energy companies in the Southeast Asia region in 2015-2022. The population in this research is 13 energy companies in the Southeast Asia region in 2015-2022. The sampling technique used was a saturated sampling tech…

PENGARUH MONEY ETHICS DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK…

This study analyzes the influence of money ethics and tax penalties on taxpayer compliance in Kayuagung City using a quantitative survey approach. Referring to the Theory of Planned Behavior, individual behavior is influenced by intentions based on attitudes, subjective norms, and perceived behavioral control. The results show that money ethics does not significantly affect taxpayer compliance,…

ANALISIS JUMLAH PENGUSAHA KENA PAJAK DAN INFLASI TERHADAP PENERIMAAN PAJAK PE…

Penelitian ini bertujuan untuk menguji pengaruh jumlah pengusaha kena pajak, dan inflasi terhadap penerimaan pajak pertambahan nilai. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh, yaitu sebanyak 36 pasang data terdiri dari 12 laporan bulanan KPP Palembang Ilir barat dan BPS Kota Palembang periode 2017 – 2019. Analisi…

UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 28 TAHUN 2007 TENTANG PERPAJAKAN

Edition

-

ISBN/ISSN

978-979-396-398-3

Collation

iii, 459 hal.; 24 cm.

Series Title

-

Call Number

336 Und u

PENGARUH PENGHINDARAN PAJAK TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUS…

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…

PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP A…

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…

ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) …

This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regenc…

PETUNJUK PELAKSANAAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN …

Edition

-

ISBN/ISSN

979-683-797-8

Collation

viii, 111 hlm.: ilus. ; 23 cm

Series Title

-

Call Number

336.2 Rus p 2006

Hukum Pajak

Edition

-

ISBN/ISSN

978-602-18914-6-9

Collation

xiv, 138 hlm., 23 cm

Series Title

-

Call Number

343 Erm h

Pengadilan dan Penyelesaian SENGKETA DI BIDANG PAJAK

Edition

revisi

ISBN/ISSN

978-979-22-5290-3

Collation

xii, 318 hlm.; 23 cm

Series Title

-

Call Number

343 Pud p

PAJAK PERTAMBAHAN NILAI

Edition

1

ISBN/ISSN

979-421-712-3

Collation

xiv, 490 hlm., 21 cm

Series Title

-

Call Number

336.271 Suk p

UNDANG-UNDANG PAJAK TAHUN 2000, EDISI LENGKAP

Edition

-

ISBN/ISSN

979-691-017-9

Collation

vii, 301 hlm., ilus.; 26 cm

Series Title

-

Call Number

336 Und u

PERPAJAKAN: teori & kasus, BUKU SATU

Edition

-

ISBN/ISSN

979-691-155-8

Collation

xv, 433 hlm.; 26 cm

Series Title

-

Call Number

336 Res p

AKUNTANSI PAJAK, EDISI 3

Edition

-

ISBN/ISSN

978-979-061-138-2

Collation

408 hlm., 26 cm

Series Title

-

Call Number

657 Wal a

MAHIR AKUNTANSI PAJAK TERAPAN

Edition

-

ISBN/ISSN

978-979-29-4761-8

Collation

xiv, 274 hlm., 24 cm

Series Title

-

Call Number

657.6 Lub m

PENGARUH SOSIALIASASI PAJAK DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJA…

This research is about the influence of tax socialization and tax understanding on taxpayer compliance of MSME entrepreneurs in Palembang City based on PP 55 of 2022. This research aims to examine the effect of tax socialization and tax understanding on taxpayer compliance of MSME entrepreneurs in Palembang City. The population in this research is MSME entrepreneurs in Palembang City. This type…

PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN PO…

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…

AKUNTANSI DAN PELAPORAN PAJAK

Edition

-

ISBN/ISSN

978-979-27-6367-6

Collation

xxii, 394 hlm.; 23 cm

Series Title

-

Call Number

336 Lub a

PENGARUH PENGETAHUAN WAJIB PAJAK, SOSIALISASI PAJAK, KESADARAN WAJIB PAJAK DA…

This study aims to examine the influence of taxpayer knowledge, tax socialization, taxpayer awareness and the application of the national digital samsat application on taxpayer compliance in paying motor vehicle taxes in Palembang City. The population in this study is all motor vehicle taxpayers in Palembang City. This type of research is descriptive and quantitative. Quantitative descriptive r…