Filter by
PROSEDUR PENGENAAN PPN PADA LAYANAN TELEKOMUNIKASI PT TELKOM INDONESIA WITEL …
The author of this report discusses the procedures for imposing Value Added Tax (VAT) on telecommunications services implemented by PT Telkom Indonesia Witel Sumbagsel. In the ever-evolving digital era, a good understanding of tax imposition is very important for companies to ensure compliance with applicable tax regulations. The methods used in this study include data collection through direct…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 54 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1808382025
TATA CARA PERHITUNGAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH P…
Pajak Kendaraan Bermotor yang selanjutnya disingkat PKB adalah Pajak atas kepemilikan dan/atau penguasaan kendaraan bermotor. Kendaraan Bermotor adalah semua kendaraan beroda beserta gandengannya yang digunakan di semua jenis jalan darat atau kendaraan yang dioperasikan di air yang digerakkan oleh peralatan teknik berupa motor atau peralatan lainnya yang berfungsi untuk mengubah suatu sumber da…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 54 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1813472025
ANALISIS PENGARUH PROFESIONALISME DAN ETIKA PROFESI AUDITOR DALAM MEMPERTIMBA…
This research aims to empirically test the influence of auditor professionalism and audit ethics on the level of materiality in companies with the research object KAP (Public Accounting Firm) located in the Palembang area. Based on the purposive sampling method, a population of 8 KAPs was produced with a sample size of 40 with the data source coming from questionnaires. The data analysis techni…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 38 hlm.; tab.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1462502024
TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP
Tax avoidance is one of the strategies employed by companies to legally minimize tax burdens by exploiting loopholes in the prevailing tax regulations. Tax avoidance is measured using CETR, which is the ratio of tax expense to pre-tax income. This study examines the relationship between transfer pricing (TP) and tax avoidance (CETR), with foreign ownership (FOROWN) as a moderating variable. The…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xiv, 165 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1626272024
IMPLEMENTASI KEUANGAN BERKELANJUTAN (SUSTAINABLE FINANCE) BERDASARKAN GLOBAL …
Penerapan keuangan berkelanjutan (Sustainable Finance) menjadi semakin penting di Indonesia, menuntut sektor keuangan untuk mempertimbangkan dampak ekonomi, sosial, dan lingkungan. Global Reporting Initiative (GRI) digunakan sebagai kerangka pelaporan keberlanjutan yang menekankan aspek ekonomi, lingkungan, dan sosial berkelanjutan (Triple Bottom Line). Penelitian ini bertujuan untuk menganalis…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 116 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1856052025
PENGARUH CASH HOLDING, CORPORATE GOVERNANCE, DAN KINERJA LINGKUNGAN TERHADAP …
This study aims to empirically test and analyze the influence of cash holding, corporate governance proxied by board size and board gender diversity, and environmental performance on firm value moderated by firm size. Manufacturing companies in the consumer goods industry sector in 2018 – 2023 are the objects of this research. Through the purposive sampling method, a sample of 22 companies wa…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xiv, 58 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1617802024
MANAJEMEN RISIKO TEKNOLOGI INFORMASI MENGGUNAKAN ISO 31000 BERBASIS KERANGKA …
This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xii, 74 hlm.; ilus.; 29 cm
- Series Title
- -
- Call Number
- T1620612024
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENJUALAN AIR DAN NON AIR DI PERUMDA T…
Laporan ini membahas perlakuan Pajak Pertambahan Nilai (PPN) atas penjualan air dan non-air di Perusahaan Umum Daerah Tirta Musi Palembang. Air bersih sebagai kebutuhan dasar masyarakat termasuk dalam kategori Barang Kena Pajak (BKP) yang dibebaskan dari pengenaan PPN berdasarkan ketentuan perpajakan yang berlaku, sedangkan layanan non-air seperti pemasangan sambungan baru dan jasa teknis lainn…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 53 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1803082025
MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVIN…
Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 46 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1812202025
PROSEDUR PELAPORAN SPT TAHUNAN ORANG PRIBADI MELALUI LAYANAN DJP ONLINE DI KA…
Pelaporan SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap Wajib Pajak, termasuk Wajib Pajak Orang Pribadi. Dalam era digital, Direktorat Jenderal Pajak menyediakan layanan DJP Online untuk mempermudah proses pelaporan tersebut. Laporan akhir ini bertujuan untuk memberikan pemahaman mengenai prosedur pelaporan SPT Tahunan Orang Pribadi melalui layanan DJP Online, serta mengevalua…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xiii, 47 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1812352025
PENGARUH OPINI AUDIT DAN KEY AUDIT MATTERS TERHADAP AUDIT REPORT LAG PADA SEK…
Penelitian ini bertujuan untuk pengaruh Opini Audit dan Key Audit Matters terhadap Audit Report Lag. Populasi penelitian ini adalah seluruh Perusahaan Non-Keuangan di Bursa Efek Indonesia (BEI) dalam rentang waktu tahun 2022-2024. Variabel yang digunakan dalam penelitian ini adalah Audit Report Lag sebagai variabel dependen. Variabel independent yang digunakan pada penelitian adalah Opini Audit…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 98 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1850362025
PENGARUH AUDIT TENURE, INDEPENDENSI KOMITE AUDIT DAN AUDITOR SWITCHING TERHAD…
Fraud in financial reporting is a phenomenon that continues to occur even though there are laws to overcome it. The measurement of financial statement fraud in this study was using the Beneish M-Score method. This study aims to analyze the influence of audit tenure, audit committee independence, and auditor switching on the detection of financial reporting fraud of insurance companies on the In…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xx, 65 hlm.; ilus.; tab, 29 cm.
- Series Title
- -
- Call Number
- T1533972024
PENGARUH GOOD PUBLIC GOVERNANCE DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUA…
Penelitian ini bertujuan untuk menguji pengaruh good public governance dan pengendalian intern terhadap kinerja keuangan pemerintah Kabupaten Ogan Ilir. Penelitian ini menggunakan pendekatan kuantitatif dengan mengumpulkan data melalui kuesioner yang dibagikan kepada responden di tempat kerja mereka. Populasi terdiri dari 216 orang di 54 OPD Kabupaten Ogan Ilir. Hasil penelitian menunjukkan bah…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 91 hlm.; ilus.; tab, 29 cm.
- Series Title
- -
- Call Number
- T1534902024
PROSEDUR PEMBIAYAAN KEPEMILIKAN EMAS PADA BANK SUMSEL BABEL SYARIAH PUSAT JAK…
This final report discusses the procedure for gold ownership financing at Bank Sumsel Babel Syariah Pusat Jakabaring, which utilizes the Murabahah contract as the basis of its transactions. This product is designed to assist customers in owning gold as a form of sharia-compliant investment through an installment system. The research was conducted through direct observation during a two-month in…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 98 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1847632025
ANALISIS PROSEDUR PENDAFTARAN NPWP MELALUI SISTEM CORETAX DAN E-REGISTRATION …
This final report is entitled Taxpayer Identification Number (NPWP) registration procedure through Coretax and e-Registration system at the Tax Service Office (KPP) Pratama Palembang Ilir Barat. Coretax is the latest tax administration system launched by the Directorate General of Taxes in 2025, with the aim of increasing efficiency and transparency in the process of registering and managing NP…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 122 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1839372025
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARA…
This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 202…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xx, 75 hlm.; ilus.; tab, 29 cm.
- Series Title
- -
- Call Number
- T1536542024
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 111 hlm.; ilus,; tab, 29 cm
- Series Title
- -
- Call Number
- T1830672025
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTA…
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in transfer pricing. The study will examine companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a purposive sampling method, the study selected 39 companies, yielding a total of …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 84 hlm.; ilus,; tab, 29 cm
- Series Title
- -
- Call Number
- 2507005560
PROSEDUR PELAPORAN DAN PENYELESAIAN KEJADIAN TRANSAKSI DOUBLE DEDUCT PADA SAA…
Reporting and resolution procedures for double deduct incidents or double balance deductions during transactions using electronic cards (e-toll) at the Kramasan Toll Gate at PT. Waskita Sriwijaya Tol, Kayu Agung - Palembang section. This problem often occurs due to disruption of the card reading system or technical errors when vehicles pass. The study was conducted using a qualitative descripti…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 138 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1840812025
PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xxi, 78 hlm.; ilus.; tab, 29 cm.
- Series Title
- -
- Call Number
- T1478032024
PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…
This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xxi, 78 hlm.; ilus.; tab, 29 cm.
- Series Title
- -
- Call Number
- T1478032024
PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP T…
This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that th…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xv, 59 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1813992025
PENGARUH EFFECTIVE TAX RATE, INTANGIBLE ASSETS, DAN KEPEMILIKAN ASING TERHADA…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was u…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xix, 88 hlm.; ilus,; tab, 29 cm
- Series Title
- -
- Call Number
- T1833712025
BOARD CHARACTERISTIC AND ACCOUNTING CONSERVATISM NON-FINACIAL COMPANY IN INDO…
This study aims to examine the effect of board characteristics on accounting conservatism. The subjects of this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study used a purposive sampling method, with a sample size of 198 companies over a three-year period, resulting in a total of 594 observations. The independent variables were board i…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvii, 73 hlm.; ilus,; tab, 29 cm
- Series Title
- -
- Call Number
- T1835022025
PENGARUH MUTU AUDIT COMMITTEE, FINANCIAL DISTRESS, DAN STANDAR KANTOR AKUNTAN…
Penelitian ini bertujuan untuk menguji pengaruh mutu audit committee, financial distress, dan standar kantor akuntan publik (KAP) terhadap kualitas laporan keuangan serta menguji perbedaan variabel independen dan variabel dependen dalam kondisi saat dan setelah pandemi covid-19. Objek penelitian ini adalah perusahaan sektor industri pertambangan, minyak bumi, dan gas alam yang terdaftar di Burs…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviiii, 134 hlm.; ilus.; tab, 29 cm
- Series Title
- -
- Call Number
- T1806292025
ANALISA PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, RISIKO LITIGAS…
This research aims to examine the influence of company size, institutional ownership, litigation risk, and financial distress on green accounting in energy sector companies listed on the Indonesian sharia stock index (ISSI) from 2018 to 2022. The method used in this research is the quantitative. The research population includes energy sector companies listed on the sharia stock index for the 20…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xviii, 103 hlm.; ilus.; tab.; 28 cm.
- Series Title
- -
- Call Number
- T1480692024
STRATEGI UNIT FUNDING DALAM MENGHIMPUN DANA PIHAK KETIGA PADA PT. BANK TABUNG…
Penulisan laporan ini bertujuan untuk mengetahui strategi yang diterapkan oleh unit funding dalam menghimpun dana pihak ketiga pada PT. Bank Tabungan Negara (Persero) Tbk, Cabang Palembang. Peghimpunan DPK sanat penting bagi operasional perbankan karena menjadi sumber pendanaan utama untuk penyaluran kredit dan pembiayaan. Permasalahaan yang diangkat dalam laporan ini adalah tantangan unit fund…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 125 hlm.; ilus.; tab.; 29 cm.
- Series Title
- -
- Call Number
- T1809322025
PROSEDUR PEMBAYARAN BELANJA JASA KONTRAKTUAL PADA APLIKASI SAKTI DI KANTOR RE…
This report presents a systematic overview of an internship conducted at the Regional Office VII of the National Civil Service Agency (BKN) in Palembang, focusing on financial administration. The main objective of the internship was to understand the payment procedures for contractual services using the SAKTI application. Throughout the internship, the author was actively involved in various fi…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 175 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1832272025
PERAN CUSTOMER SERVICE DALAM MENINGKATKAN AKSES DAN PENGGUNAAN KEUANGAN DIGIT…
Kemajuan teknologi informasi telah membawa perubahan besar dalam dunia perbankan, khususnya dalam hal penyediaan layanan yang berbasis digital. Layanan seperti mobile banking, internet banking, serta berbagai transaksi elektronik kini menjadi bagian dari strategi bank untuk memberikan kemudahan kepada nasabah. PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Palembang turut berperan dalam me…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- xvi, 57 hlm.; ilus, 29 cm
- Series Title
- -
- Call Number
- T1809362025
PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Emp…
This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the number of samples in this study is 112 companies with a total of 224 observations. This study uses a quantitative approach with secondary data. The testing in this study uses panel data regression analysi…
- Edition
- -
- ISBN/ISSN
- -
- Collation
- iii, 62 hlm.; ilus.; tab.; 29 cm
- Series Title
- -
- Call Number
- T1838822025
Computer Science, Information & General Works 
Philosophy & Psychology 
Religion 
Social Sciences 
Language 
Pure Science 
Applied Sciences 
Art & Recreation 
Literature 
History & Geography