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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
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH DAN PROFITABI…
This study aims to analyze the influence of the board of directors, board of commissioners, sharia supervisory board, and profitability on the disclosure of Islamic social reporting (ISR). The data used in this study are annual reports and sustainability reports of companies listed in the Financial Services Authority (OJK). The population of this study is Islamic banks during the period 2016-20…
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- xx, 142 hlm.; ilus.; tab.; 29 cm.
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- T1685522025
FAKTOR-FAKTOR YANG MEMENGARUHI DIGITALISASI ADMINISTRASI PERPAJAKAN DI PALEMBANG
This study aims to analyze determinant factors of the digitalization of tax administration in Palembang. The number of research samples was 118 tax consultants registered in three associations namely AKP2I, IKPI and PERKOPPI in Palembang obtained by saturated sampling technique. The statistical method used is Partial Least Square (PLS) analysis with SmartPLS 3.0 software with a Structural Equat…
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- xx, 128 hlm.; ilus.; tab.; 29 cm.
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- T1688512025
PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN CORE TAX ADMINISTRATION SYSTEM (CTAS…
Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak terhadap penggunaan Core Tax Administration System (CTAS) pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. CTAS diukur menggunakan metode Theory Acceptance Model (TAM). Populasi dalam penelitian ini berjumlah 270 wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelit…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- T1686452025
PENGARUH ASIMETRI INFORMASI, STRUKTUR MODAL, ARUS KAS BEBAS, DAN ARUS KAS OPE…
This study aims to examine the effect of information asymmetry, capital structure, free cash flow, and operating cash flow on earnings management, as well as to test the differences in the independent and dependent variables during and after the COVID-19 pandemic. The research object consists of non-financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. Using a pur…
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- xvii, 113hlm.; ilus.; tab.; 29 cm
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- T1682422025
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN CASH HOLDING TERHADAP NILAI P…
This study aims to analyze and provide empirical evidence on the effect of profitability (PRO), firm size (UP), and cash holding (CH) on firm value (NP) with environmental costs (BL) as a moderating variable. The research population consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) from 2021-2023. A quantitave approach was employed, utilizing secon…
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- xx, 78 hlm.; ilus.; tab.; 29 cm.
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- T1682412025
PENGARUH MODERNISASI SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN KEPATUHAN WAJ…
Self Assessment System is a system designed to facilitate taxation activities, granting taxpayers the trust to manage their tax obligations independently. The effectiveness of the Self Assessment System is measured by the extent to which taxpayers utilize it for tax reporting and payment. The population of this study consists of all registered taxpayers as of 2024. The sampling technique used i…
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- xviii, 100 hlm.; ilus.; tab.; 29 cm.
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- T1681412025
PENGARUH AUDIT TENURE, AUDIT FEE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP…
This study aims to examine the effect of audit tenure, audit fee, audit rotation, and company size on audit quality (study in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2020-2023). The theory used in this study is agency theory. This research utilizes a quantitative research method. The population of the study consists of food and beverage companies during t…
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- xvi, 84 hlm.; ill.; tab.; 29 cm.
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- T1674872025
DETERMINASI KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG…
This study aims to analyze the determination of taxpayer compliance at the Palembang Ilir Barat Pratama Tax Service Office. The analysis method used is quantitative analysis with multiple linear regression analysis method using SPSS 26 software. The population in the study were corporate taxpayers at the Palembang Ilir Barat Pratama Tax Service Office. The type of data used is primary data. The…
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- vii, 36 hlm., ilus., tab.; 29 cm
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- T1662812024
ANALISIS PENGARUH RASIO KEUANGAN, PENGUNGKAPAN ESG, DAN MANAJAMEN RISIKO DALA…
Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, pengungkapan ESG, dan manajemen risiko dalam mendeteksi kecurangan laporan keuangan. Objek dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 – 2023. Penelitian ini menggunakan 108 data sampel yang diambil dengan metode purposive sampling. Penelitian ini menggun…
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- v, 80 hlm.; ill.; tab.; 29 cm.
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- T1674412025
PENGARUH DIGITAL TRANSFORMATION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE, DAN MA…
This research aims to examine the influence of digital transformation, environmental, social, and governance and marketing on tax avoidance on non-cyclical companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The number of samples in this study was 51 samples determined by the purposive sampling method. The types and sources of data used in this study were secondary data o…
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- xix, 121 hlm.; ilus.; tab.; 29 cm.
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- T1685852025
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUAL…
This study aims to analyze the influence of company size, profitability, leverage and sales growth on tax aggressiveness. In this research sample, mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period are used. The number of samples in this study was 102 samples determined by the purposive sampling method. The type and source of data used in this study is secondary da…
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- xvi, 91 hlm.; ilus.; tab.; 29 cm.
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- T1686182025
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP PROFITAB…
This study aims to examine and analyze the factors influencing profitability. The variables used in this research include the Independent Board of Commissioners, Institutional Ownership, and the Value Added Intellectual Coefficient. The population in this study consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The data collection metho…
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- xviii, 114 hlm.; ilus.; tab.; 29 cm.
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- T1679312025
PENGARUH MACHIAVELLISME, RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KECURANGAN A…
This research aims to examine the influence between machiavellism, religiousity and love of money on academic fraud with ethical perceptions as mediation variables. The population of this study was 785 active students majoring in accounting at the Faculty of Economics, Sriwijaya University in 2020–2022. This type of research is quantitative research. The sampling technique used purposive samp…
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- xviii, 67.; ilus.; 29 cm
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- T1392472023
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN T…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total samp…
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- xix, 70 hlm.; ilus.; 29 cm
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- T1378522023
PENGARUH AUDIT TENURE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP AUD…
This study aims to analyze the factors that influence audit delay with audit quality mediation in state-owned companies listed on the Indonesia Stock Exchange in 2020-2023. The number of research samples was 24 companies with a total of 96 observation data obtained using saturated sampling technique. The statistical method used is panel data regression analysis and sobel test with Eviews 12 sof…
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- xix, 114 hlm.; ilus.; tab.; 29 cm.
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- T1680012025
ANALISIS LAJU PERTUMBUHAN, KONTRIBUSI, DAN EFEKTIVITAS PENERIMAAN PBB-P2, BPH…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palembang City from 2018 to 2022. This research utilizes a quantitative descriptive method. The data for this research are the reports of PBB-P2, BPHTB, groundwater tax revenue, and local revenue of Palemb…
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- xvi,103 hlm.;ilus.; 29 cm
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- T1416542024
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TER…
This research aims to empirically test the influence of institutional ownership, independent commissioners, profitability and company size on Corporate Social Responsibility (CSR) disclosure in manufacturing companies in the basic industrial and chemical sectors listed on the BEI for the period 2020 - 2022. Based on the purposive sampling method, a sample was produced. a total of 35 companies w…
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- xvii,74 hlm.; ilus.; 29 cm
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- T1415262024
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