PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP KINERJA KEUANGAN D…

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…

PENGARUH LOVE OF MONEY, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP P…

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…

PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN BIG FIVE PERSONALITY …

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…

PENGARUH ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG), PROFITABILITAS,LEVERAGE D…

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…

PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN PENGGUNAAN SISTEM TERHADAP …

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…

PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (S…

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…

PENGARUH PEMUTIHAN PAJAK KENDARAAN BERMOTOR DAN KEPATUHAN WAJIB PAJAK TERHADA…

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…

PROSEDUR PEMBAYARAN GAJI PEGAWAI PADA KANTOR REGIONAL VII BKN PALEMBANG

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…

ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP P…

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…

PENGARUH PENERAPAN REFORMASI ADMINISTRASI PERPAJAKAN, TINGKAT PENGETAHUAN PER…

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 …

PENGARUH RELIGIUSITAS, MORALITAS INDIVIDU, PENGENDALIAN INTERNAL, DAN INTEGRI…

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 …

PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, SILPA TERHADAP BELANJA MOD…

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…

PENGARUH LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN: STUDI EMPIRIS PADA …

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…

PENGARUH EFEKTIVITAS PENAGIHAN PAJAK MELALUI SURAT TEGURAN, SURAT PAKSA, SURA…

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 …

PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN D…

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…

MEKANISME PENCATATAN ASET TETAP PADA DINAS TENAGA KERJA KOTA PALEMBANG

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…

Akuntansi Pemerintahan: Konsep dan Praktik di Pemerintah Pusat dan Daerah

Edition

-

ISBN/ISSN

978-623-181-000-7

Collation

vii, 240 hlm.; ilus.; 24 cm

Series Title

-

Call Number

657 Kar A

Akuntansi Keberlanjutan

Edition

-

ISBN/ISSN

978-623-296-233-0

Collation

xx, 320 hlm.; Ilus.; 24 cm

Series Title

-

Call Number

657 Suk A

SYSTEMATIC REVIEW : FAKTOR-FAKTOR YANG MEMPENGARUHI KESEHATAN MENTAL REMAJA D…

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…

EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SEKSI LOGISTIK (STUDI KASUS PADA K…

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…

PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERI…

This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 ob…

PENGARUH CAPITAL INTENSITY, KOMPENSASI RUGI FISKAL, RELATED PARTY TRANSACTION…

This study aims to analyze the effect of capital intensity, fiscal loss compensation, related party transactions, and earnings management on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock…

PENGARUH SKEPTISISME PROFESIONAL, TEKANAN WAKTU, BEBAN KERJA, TERHADAP KEMAMP…

Penelitian ini bertujuan untuk menganalisis pengaruh skeptisisme profesional, tekanan waktu, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan pada Badan Pemeriksa Keuangan (BPK) Perwakilan Provinsi Sumatera Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Pengumpulan data dilakukan menggunakan kuesioner yang dibagikan kepada …

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,UKURAN PERUSAHAAN,…

This study aims to analyze the influence of managerial ownership, institutional ownership, company size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is a quantitative method. The type of data in this study is secondary quantitative data obtained from the company's annual financial repo…

PENGARUH PERENCANAAN, PENGENDALIAN DAN PENGUKURAN KINERJA TERHADAP KINERJA UM…

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan strategi bisnis, pengendalian kinerja, dan pengukuran kinerja terhadap kinerja UMKM sektor produksi songket di Kota Palembang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM songket. Hasil penelitian menunjukkan bahwa perencanaan strategi, pengendalian kinerja, da…

PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD HEXAGON THEORY DEN…

This research aims to examine the effect of the fraud hexagon on fraudulent financial reports with audit quality as a meyerating variable in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The type of data used is secondary data from the company's annual report. The sample in the research was obtained using a purposive sampling technique of 38 samples. Data were an…

PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, KONDISI INDUSTRI, DAN OPINI …

This reasearch aims to examine the influance of financial stability, external pressure, industry conditions, and audit opinion on financial statement fraud used fraud score. This research uses quantitative method. The population in this research was 46 banking companies listed on the Indonesian Stock Exchange in 2018-2022. The sample used in this research consisted of 140 samples. The sampling …

PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEM…

This study aims to examine and analyze the impact of independent commissioners, audit committees, institutional ownership, managerial ownership, and financial conditions on audit opinions with a going concern assumption, with auditor reputation as a moderating variable. The population of this study consists of consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from…

PENGARUH FINANCIAL DISTRESS, AUDIT DELAY, OPINI AUDIT DAN AUDIT TENURE TERHAD…

The study aims to determine the impact of financial distress, audit delay, audit opinion, and audit tenure on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This research employs a quantitative approach. The data utilized in this study are secondary data. The population for this study consists of service companies listed on the IDX d…

PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN CAPITAL INT…

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, leverage, profitabilitas, capital intensity terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah perusahaan sektor kesehatan pada subsektor industri farmasi dan obat-obatan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan…