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…

SUSUNAN DALAM SATU NASKAH UNDANG-UNDANG PERPAJAKAN

Edition

-

ISBN/ISSN

-

Collation

351 hlm. ; 23 cm

Series Title

`

Call Number

343.04 Sus s 2013

ANALISIS POTENSI IMPLEMENTASI PAJAK KEKAYAAN (WEALTH TAX) SEBAGAI ALTERNATIF …

This study aims to analyze the influence of the Wealth Tax Concept, Implementation Challenges, and Implementation in Other Countries on the Perspective of Generation Z in Palembang City regarding the potential implementation of a wealth tax in Indonesia. Data were collected from 85 Gen Z respondents using a questionnaire, purposive sampling, and the Slovin formula. This research uses a quantita…

Perpajakan: Teori dan Kasus, Buku 1, Edisi 7

Edition

7

ISBN/ISSN

978-979-061-377-5

Collation

2 jil., 544 hlm. : 26 cm

Series Title

-

Call Number

336.2 Res p

EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA DAN PENYITAAN T…

This research aims to test the level of effectiveness of warning letters, forced letters and confiscations on tax revenues at the Pratama Lahat Tax Service Office. The analytical method used in this research is the descriptive analysis method. The data analysis technique used is the ratio analysis technique, the analysis used is the effectiveness ratio and contribution ratio. The results of thi…

PERPAJAKAN

Edition

2

ISBN/ISSN

979-533-595-2

Collation

xix, 284 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

336.2 Mar p

HIMPUNAN PERATURAAN PERUNDANG-UNDANGAN REPUBLIK INDONESIA TENTANG PERPAJAKAN:…

Edition

-

ISBN/ISSN

978-979-1272-77-3

Collation

92 hlm. : 19 cm

Series Title

-

Call Number

324.602 Him h

PERPAJAKAN Edisi Revisi

Edition

Revisi

ISBN/ISSN

979-605-733-6

Collation

xi, 220 hlm.; 24 cm.

Series Title

-

Call Number

366.2 Jud p

CARA MUDAH MEMAHAMI Ketentuan Umum dan Tata Cara Perpajakan (KUP) Ahmad Komara

Edition

-

ISBN/ISSN

978-979-3122-11-3

Collation

vi, 190 hlom 21 cm

Series Title

-

Call Number

336.2 Kom c

Perpajakan Edisi Revisi 2011

Edition

-

ISBN/ISSN

979-53308-37

Collation

xiv, 323 hlm. : ilus. ; 24cm.

Series Title

-

Call Number

336.2 Mar p

PPh: PEMOTONGAN PEMUNGUTAN

Edition

-

ISBN/ISSN

979-769-058-x

Collation

xii, 380 hlm.: 23 cm

Series Title

-

Call Number

336.24 Set p