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…
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…
Penelitian ini bertujuan untuk menguji hubungan antara variabel peran lingkungan, pengetahuan perpajakan, persepsi dan motivasi terhadap minat mahasiswa berkarir di bidang perpajakan (studi kasus pada mahasiswa akuntansi Angkatan 2020 dan 2021). Berdasarkan metode purposive sampling dihasilkan sampel sejumlah 82 mahasiswa dengan jumlah populasi 476 mahasiswa dengan sumber data yang langsung ber…
-
-
-
-
-
-
-
-
-
-
This research aims to examine the influence of taxpayer attitudes towards the electronic taxation system on mandatory compliance with the adoption of the electronic taxation system as a mediating variable. The object of this research is individual taxpayers at KP2KP Pagaralam and KPP Pratama Palembang Ilir Timur in 2022. This research is a type of quantitative research using primary data in the…
This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampl…
This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The independent variables in this study are Leverage (X1), Capital Intensity (X2), and Inventory Intensity (X3), while the dependent variable is Tax Avoidance (Y). The…
Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat kabupaten di wilayah Suku Komering, yaitu OKU, OKU Timur, OKU Selatan, dan OKI, selama periode 2015-2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan dat…