In this last report, we look at how PT. Telkom Wilayah Usaha Telekomunikasi Sumatera Bagian Selatan put the Standard Operating Procedure (SOP) into action when carrying out their Corporate Social Responsibility (CSR) program. The significance of corporate social responsibility in promoting sustainable development and amicable connections between the company and the community motivates this comm…
Abstract Aplikasi pengelohan sound system berbasis online Di Cv.btas sound system Oleh Al ghozi pranata 09020582025073 This research is motivated by the sound system equipment rental business process at CV Batas Sound System, which is still carried out manually. This manual process tends to be time-consuming, prone to recording errors, and makes it difficult for business owners to manage invent…
This study aims to empirically examine the effect of Environmental Social Governance (ESG) on firm value through tax avoidance as a mediating variable (an empirical study on mining sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period). The research adopts a quantitative approach using secondary data from 24 companies selected through purposive sampling. Data analys…
This study aims to empirically examine the effect of Environmental Social and Governance (ESG) disclosure on firm value, with tax avoidance as a mediating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data from 28 companies selected through purposive sampling. Da…
This study aims to analyze the effect of tax planning and tax avoidance on financial performance, as well as the role of independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research employs a quantitative method using 11 companies as samples (55 observations) and applies panel data regression and mod…
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh love of money, pemahaman perpajakan dan sanksi perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kayu Agung tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode non pr…
This study is based on the low level of tax compliance in Indonesia despite the government's various efforts in education and system reform. This study aims to analyze the influence of tax literacy on the compliance of individual taxpayers by considering the role of the big five personality traits as a moderating variable, which includes extraversion, conscientiousness, openness, neuroticism, a…
This research aims to analyze the influence of ESG, Profitability, Leverage, and Liquidity on Tax Aggressiveness in service sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study used quantitative methods with 81 observations from 27 companies. The analysis was conducted through multiple linear regression. The results show that the model is simultane…
This research aims to test the effect of system quality, information quality, and system usage on the net benefits of PT Citra Lestari Mobilindo. The population in this study is the staff of PT Citra Lestari Mobilindo. The sample was determined using purposive sampling technique with a total of 34 respondents. The data analysis technique used is multiple linear regression analysis using IBM SPS…
This research aims to empirically determine the influence of fee audits, audit tenure, and audit rotation on audit quality. This research uses a quantitative approach with secondary data types. The population that used was 70 companies listed in the Jakarta Islamic Index 70 period 2019-2022 with a research sample of 53 companies obtained through a purposive sampling technique. The analysis tech…
This study aims examine the effect of motor vehicle tax bleaching and taxpayer compliance on vehicle tax revenue. The object of this research is motor vehicle taxpayers at the Regional Revenue Agency of South Sumatra Province in 2024. This research uses a quantitative approach with the type of data in the form of secondary data. Secondary data in this study are in the form of taxpayers who part…
This final report discusses the employee payroll procedure at the Regional Office VII of the National Civil Service Agency (BKN) in Palembang. Payroll is one of the key aspects of human resource management that affects employee performance and well-being. This study aims to identify and analyze the implemented payroll procedures and to examine the effectiveness and challenges faced during their…
This study aims to analyze the effectiveness and contribution of local taxes and regional levies to the Local Own-Source Revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency after the enactment of Law No. 1 of 2022 on Financial Relations between the Central and Regional Governments. This research employs a quantitative descriptive method. The data used in this study consist…
This study aims to analyze the effect of the implementation of tax administration reform, the level of taxation knowledge, and taxpayer awareness on individual taxpayer compliance at KPP Pratama Kayu Agung. The object of this research is individual taxpayers at KPP Pratama Kayu Agung. By using purposive sampling method. The number of respondents in this study were 227,914 taxpayers. This study …
This study aims to determine the effect of religiosity, individual morality, internal control, and integrity on accounting fraud. The research approach used in this study is quantitative. The population of this study was 19 Regional Apparatus Organizations (OPD) of the Jambi Province Office. The sample selection process in the study used a purposive sampling technique. The sample of this study …
The management and allocation of capital expenditure in district/city governments in South Sumatra Province are influenced by Local Original Revenue (PAD), Balancing Funds, and Budget Financing Surplus (SiLPA). In addition, the existence of a moderating variable in the form of population also plays an important role in strengthening the relationship between these fiscal factors and regional cap…
This study aims to analyze the effect of sustainability reporting practices on financial performance among financial sector companies in Southeast Asia during the 2021–2023 period. Sustainability issues have become a major focus in the financial sector due to its strategic role in allocating capital for sustainable economic activities. Using a quantitative approach, this study examines 73 com…
The continuous increase in tax arrears has become a serious issue in optimizing state revenue, necessitating effective collection strategies to improve taxpayer compliance. This study aims to analyze the effect of tax collection effectiveness through three main instruments: warning letters, distress warrants, and seizure orders (SPMP), on the collection of tax arrears at the Palembang Seberang …
Firm value is an important indicator that reflects market perceptions of the performance and long-term prospects of a company. Firm value is measured using PBV, which is the ratio of stock price per share to book value per share. This study examines the relationship between tax planning (TRR) and tax avoidance (ETR) on firm value (PBV) with Good Corporate Governance (GCG) as a moderating variab…
Fixed assets are an essential component in supporting the long-term operational activities of government institutions. Accurate and systematic recording is required to ensure transparency, accountability, and efficiency in the utilization of Regional Government Assets (BMD). This report explains the mechanism for recording fixed assets at the Palembang City Manpower Office, including procedures…
Adolescent mental health is an increasingly important public health issue, along with the rising prevalence of mental disorders in recent years. Data from the Indonesia National Adolescent Mental Health Survey (I-NAMHS) 2023 indicate that 34.9% of adolescents experienced mental health problems in the past 12 months, and 5.5% met the criteria for a mental disorder. This condition is influenced b…
This study aims to evaluate the effectiveness of the Internal Control System (ICS) implemented in the Logistics Section of Kodim 0407/Kota Bengkulu. This study employs a qualitative descriptive case study approach. The ICS evaluation is based on the COSO framework (Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring components). The findings s…