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PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN PP NO 55 TAHUN…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Jumlah responden pada penelitian ini…
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- xvii, 131 hlm.; ilus.; tab.; 29 cm.
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- T1758922025
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG), GREEN INNOV…
This study aims to analyze the influence of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value. The research sample consists of 29 companies listed on the Indonesia Stock Exchange (IDX) that implemented ESG values during the 2019–2023 period, with a total of 145 observational data points. The findings were processed using the panel data…
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- xxi, 107 hlm.; ilus.; tab.; 29 cm.
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- T1758932025
PENGARUH OPINI AUDIT, KOMITE AUDIT, RISIKO AUDIT DAN PERGANTIAN MANAJEMEN T…
This study aims to determine the effect of audit opinion, audit committee, audit risk and management turnover on audit fees. The object of this research is a Banking Company listed on the IDX. This study used secondary data. The research method used is quantitative research method. Data analysis was carried out using quantitative analysis methods that use statistical formula data from the finan…
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- xiii, 109 hlm.; ilus.; 29 cm
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- T1387852024
PENGARUH FINANCIAL DISTRESS, KETEPATAN WAKTU PELAPORAN AUDIT (TIMELINESS) DAN…
Penelitian ini bertujuan untuk menguji pengaruh financial distress, ketepatan waktu pelaporan audit (timeliness), dan kebijakan dividen terhadap reaksi investor pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Sampel terdiri dari 43 perusahaan perbankan, yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan dengan menggunakan soft…
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- xx, 99 hlm.; ilus.; tab.; 29 cm.
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- T1758572025
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DAN INVESTMENT OPPORT…
Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, kepemilikan institusional, dan investment opportunity set terhadap audit report lag pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan auditan perusa…
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- xx, 112 hlm.; ilus.; tab.; 29 cm.
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- T1758552025
ANALISIS PROYEKSI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KOTA PALEMBAN…
This study aims to analyze the projection of Land and Building Tax (PBB) revenue at Bapenda Kota Palembang for the years 2025-2029. This study is motivated by the discrepancies between the targets and the actual realizations of PBB revenue in Palembang City from 2019 to 2023, which indicate the need for accurate revenue projections to support more effective fiscal policy planning. This study em…
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- xxi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1758132025
PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENG…
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies listed on the idx from 2020-2024. Using a purposive sampling method, a total of 16 companies were selected as the research sample. The independent variabels in this study are current tax expense, liqui…
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- xviii, 115 hlm.; ilus.; tab.; 29 cm.
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- T1756932025
PENGARUH PERENCANAAN PAJAK, PENGGUNAAN ASET, GOOD CORPORATE GOVERNANCE, DAN P…
Profitabilitas sangat penting bagi sebuah perusahaan untuk kelangsungan usahanya. Tujuan dari penelitian ini adalah menganalisis dan menguji pengaruh perencanaan pajak, good corporate governance, dan pertumbuhan penjualan terhadap profitabilitas. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik pengambilan sampel yang dig…
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- xii, 71 hlm.; ilus.; 29 cm
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- T1419002024
PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERHADAP DISIPLIN KERJA MELALUI KOMITM…
This study aims to obtain empirical evidence of the influence of competence on work discipline, job satisfaction on work discipline, competence on organizational commitment, work satisfaction on organizational commitment, organizational commitment on work discipline, competence on work discipline through organizational commitment, and job satisfaction on work discipline through organizational c…
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- xvi, 66 hlm., ilus., tab.; 29 cm
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- T1668052025
PENGARUH PERCEIVED PRICE, SERVICE QUALITY DAN CORPORATE IMAGE TERHADAP CUSTOM…
Setiap perusahaan perlu memperhatikan kepuasan pelanggan agar menciptakan loyalitas pelanggan sehingga terjadi pembelian berulang. Hal ini tak terkecuali pada perusahaan jasa peti kemas. Pelanggan tentu saja memiliki berbagai macam kriteria penilaian dalam memilih jasa mana yang akan digunakan untuk pengiriman barang atau produk yang diantaranya adalah persepsi harga, kualitas layanan dan citra…
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- xiii, 59 hlm.; ilus., tab.; 29 cm
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- T1637982025
PENGARUH KUALITAS SISTEM KUALITAS LAYANAN DAN PEMASARAN RELASIONAL TERHADAP L…
This research aims to analyze system quality, service quality and relational marketing as variables that have the potential to increase user satisfaction and loyalty in using the BSB Mobile application at Sumsel Babel Syariah Bank Palembang Branch. A quantitative approach was used in this research, using Partial Least Square-Structural Equation Modeling (PLS-SEM) for data analysis. The research…
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- vi, 66 hlm.; ilus., tab.; 29 m.
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- T1651922025
DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KAS…
One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influencing Gen-Z's tax compliance, focusing on tax information, taxpayer awareness, and trust in government, particularly in the digital tax system initiated by the Directorate General of Taxes through the…
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- xviii, 135 hlm.; ilus.; tab.; 29 cm.
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- T1725562025
PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUD…
This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable. The research population was taken from the Indonesia Stock Exchange (IDX) in energy sector companies in the oil, gas & coal sub-sector for the period 2020-2023. The data used is secondary data in th…
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- xx, 167 hlm.; ilus.; tab.; 29 cm.
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- T1719892025
HUBUNGAN FINANCIAL DISTRESS, OPINI AUDIT, KEY AUDIT MATTERS DAN KARAKTER PERU…
This study aims to analyze the effect of financial distress, audit opinion, key audit matters, and company characteristics on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The company characteristics variables include firm size and operational complexity. The data used in this study is secondary data obtained from annual and fina…
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- xvii, 142 hlm.; ilus.; tab.; 29 cm.
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- T1718422025
PROSEDUR PEMBERIAN PRODUK GADAI PADA SISTEM KREDIT CEPAT AMAN (KCA) PADA PT. …
PT. Pegadaian (Persero) merupakan Lembaga Keuangan Non Bank yang bergerak dalam bidang pembiayaan dengan menyalurkan dana kepada masyarakat dalam bentuk kredit berdasarkan hukum gadai dan memiliki produk lain salah satunya adalah produk Kredit Cepat dan Aman (KCA). Kredit Cepat Aman (KCA) merupakan produk Pegadaian yang memberikan solusi terpercaya untuk mendapatkan pinjaman secara mudah, cepat…
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- xxi, 101 hlm.; ilus.; tab.; 29 cm.
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- T1714702025
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN…
This research aims to analyze the effect of profitabilitas, leverage, and company size on tax avoidance. The population used in this study are property and real estate sector companies listed on the Indonesia Stock Exchange from 2020- 2023. The number of samples was 108 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear regression anal…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm.
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- T1709592025
KESULITAN KEUANGAN, RENCANA MANAJEMEN, KUALITAS AUDIT DAN OPINI AUDIT DENGAN …
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan, rencana manajemen, dan kualitas audit terhadap opini audit dengan asumsi going concern, serta peran rencana manajemen dalam memoderasi pengaruh kesulitan keuangan terhadap opini audit de…
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- xx, 103 hlm.; ilus.; tab.; 29 cm.
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- T1712362025
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJ…
Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sanctions and tax rates on the compliance of MSME taxpayers moderated by tax socialization. Tax compliance is measured by the number of people who pay and deposit taxes on time. The population in this study…
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- xix, 107 hlm.; ilus.; tab.; 29 cm.
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- T1715362025
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN …
Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This study aims to analyze the influence of information technology, tax knowledge, and education level on MSME tax compliance in Palembang. The method used is data analysis with Structural Equation Modelli…
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- xix, 96 hlm.; ilus.; tab.; 29 cm.
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- T1711542025
PENGARUH SPESIALISASI AUDITOR, KEPEMILIKAN MANAJERIAL, DAN LEVERAGE TERHADAP …
This study aims to examine the effect of auditor specialization, managerial ownership, and leverage on earnings management with firm size as a control variable. The study adopts a quantitative approach using secondary data obtained from the annual financial statements of 146 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, resulting in 438 firm…
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- xvii, 110 hlm.; ilus.; tab.; 29 cm
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- T1707152025
PENGARUH E-BUDGETING, AKSESIBILITAS DAN SISTEM INFORMASI AKUNTANSI TERHADAP A…
This research aims to examine the effect of E-Budgeting, Accessibility and Accounting Information Systems on Regional Financial Management Accountability with the Internal Control System as a Moderating Variable in the Palembang City Regional Government. This study uses primary data with data collection techniques in the form of questionnaires. The population used in this study was the Palemban…
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- xxi, 91 hlm.; ilus.; tab.; 29 cm.
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- T1711892025
PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PERPAJAKAN, TARIF PAJAK DAN SANKSI PA…
This research aims to examine the effect of tax knowledge, tax socialization, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City. The method in this study uses quantitative with a descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken as many as 100 respondents. This study uses primary data with data…
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- xx, 92 hlm.; ilus.; tab.; 29 cm.
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- T1711932025
PENGARUH CARBON PERFORMANCE DAN FINANCIAL PERFORMANCE TERHADAP CARBON EMISSIO…
This study aims to analyze the influence of carbon performance and financial performance on carbon emissions disclosure among industrial companies in the Asia-Pacific region. Carbon emissions disclosure has become an increasingly important topic in corporate settings as attention to climate change and sustainability grows. Using a quantitative approach, this research examines a sample of 108 co…
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- xviii, 78 hlm.; ilus.; tab.; 29 cm.
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- T1690462025
PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & …
This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector companies in 2018-2022. Using the purposive sampling method, the number of samples in this study was 34 companies with a total of 90 observations, but there were 24 outlier data so that there were on…
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- xx, 115 hlm.; ilus.; tab.; 29 cm.
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- T1704672025
FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Ma…
This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The research sample was 70 with purposive sampling method using secondary data from IDX. The results showed that tax avoidance, company size and cost of de…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1704562025
PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN ASET, STRUKTUR MODAL, ENVIROMENTAL SO…
This study aims to examine the effect of tax planning, asset growth, capital structure, environmental social and governance on firm value. The population used in this study were all manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. There were 225 samples for manufacturing companies using purposive sampling. The data analysis technique use…
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- xviii, 96 hlm.; ilus.; tab.; 29 cm.
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- T1690282025
PENGARUH PENERAPAN KEBIJAKAN PEMUTIHAN PAJAK ATAS KENDARAAN BERMOTOR TERHADAP…
This study aims to examine the impact of Fine Exemption, Name Change Fee Exemption, Progressive Tax Exemption on taxpayer compliance. The research focuses on motor vehicle taxpayers at the Regional Revenue Agency of South Sumatra Province, UPTB Kota Palembang. Utilizing a purposive sampling method, the sample consists of 100 taxpayer respondents. The independent variables Fine Exemption, Name C…
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- xviii, 81 hlm.; ilus.; tab.; 29 cm
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- T1690622025
PENGARUH SALES GROWTH, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE…
This study aims to examine the effect of sales growth, leverage, and company size on tax avoidance. The object of this research is property and real estate companies in 2019-2023. By using purposive sampling method, the number of samples in this study were 15 companies with a total of 75 observations. The independent variables are sales growth, leverage, and company size. Meanwhile, the depende…
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- xix, 66 hlm.; ilus.; tab.; 29 cm.
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- T1688602025
PENGARUH FREE CASH FLOW, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA…
Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow (FCF), Leverage yang diproksikan dengan Debt to Equity Ratio (DER), dan Profitabilitas yang diproksikan dengan Return On Assets (ROA) terhadap manajemen laba (DA) dengan Good Corporate Governance (GCG) sebagai variabel moderasi. Sampel penelitian ini adalah 33 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek I…
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- xx, 97 hlm.; ilus.; tab.; 29 cm.
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- T1682882025
PENGARUH KUALITAS INFORMASI AKUNTANSI, TRANSPARANSI LAPORAN KEUANGAN, DAN PEL…
This research aims to examine the influence of the quality of the information system, transparency of financial reports, and financing reporting, on the financial performance of Baitul Maal wa Tamwil, Palembang City. This research uses a quantitative approach with the type of data in the form of primary data. Hypothesis testing in the research used multiple linear analysis techniques with the S…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- 2507001386
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- T1682932025
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