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PROSEDUR PENGAWASAN PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) BA…
This report is titled "Procedure for Supervising the Payment and Reporting of Value Added Tax (VAT) for Taxable Entrepreneurs at the KPP Pratama Palembang Ilir Barat." The purpose of this report is to explain the procedures implemented by KPP Pratama Palembang Ilir Barat in supervising the payment and reporting of VAT by Taxable Entrepreneurs (PKP). VAT supervision is important because this tax…
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- xiii, 61 hlm.; ilus.; tab, 29 cm
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- T1805442025
PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN…
The author undertook an internship at the Palembang Ilir Barat Primary Tax Office (KPP Pratama Palembang Ilir Barat), which is responsible for implementing tax extensification, including the issuance of the Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). The title of this final report is "Procedure for Issuing SP2DK in the Context of Tax Extensification." The process of issui…
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- xvii, 40 hlm.; ilus.; tab, 29 cm
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- T1808132025
PENGARUH PAJAK, INTANGIBLE ASSET, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP …
This study aims to examine the effect of taxes, intangible assets, bonus mechanisms, and exchange rates on transfer pricing in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2019 to 2023. The research method used is a quantitative approach. The sampling technique employed is purposive sampling, selecting 12 companies with a research period of 5 …
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1595522024
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJ…
This research aims to understand and analyze the impact of sustainability report disclosure on tax avoidance practices in manufacturing companies from 2018-2022. This is a quantitative study with a population of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2022. The sample in this study was selected using purposive sampling, with the criteria being manufacturing co…
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- xi, 52 hlm.; ilus.; 29 cm
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- T1511492024
PENGARUH FINANCIAL DISTRESS, RISIKO LITIGASI, CAPITAL INTENSITY, CASH FLOW, D…
This study aims to test and analyse the effect of Financial Distress, Litigation Risk, Capital Intensity, Cash Flow, and Leverage on Tax Incentives. The type of data used in this study is secondary data in the form of company financial reports sourced from the website www.idx.co.id. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 202…
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- ix, 42 hlm.; ilus.; 29 cm
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- T1509612024
PENGARUH INTENSITAS MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI, KONSERVATISME…
This research aims to find out whether capital intensity, financial distress, litigation risk, accounting conservatism and profitability have an effect on tax incentives. The type of data used in this research is secondary data listed on the Indonesia Stock Exchange, namely company annual reports. The research population is manufacturing sector companies during the 2018-2022 period. Sampling wa…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1509632024
MEKANISME PENENTUAN TARIF DAN PERHITUNGAN PAJAK AIR PERMUKAAN DI BAPENDA PROV…
Penelitian ini membahas mekanisme penetapan tarif dan perhitungan Pajak Air Permukaan (PAP) di Bapenda Provinsi Sumatera Selatan. PAP merupakan salah satu sumber penerimaan daerah yang potensial, namun realisasi penerimaannya masih fluktuatif. Penelitian dilakukan melalui observasi langsung selama magang di Bapenda. Hasil menunjukkan bahwa penetapan tarif dan perhitungan PAP dilakukan berdasark…
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- xix, 89 hlm.; ilus.; tab.; 29 cm.
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- T1864062025
PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHIN…
This study aims to test the Effect of Profitability, Leverage, and Sales Growth on Tax Avoidance by Company Size as Moderation Variables. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Using the purposive sampling method, the number of samples of this study was 26 companies with a total of 130 observations. …
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- xv, 130 hlm.; ilus.; tab.; 29 cm.
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- T1862592025
ANALISIS SOSIALISASI DAN PEMAHAMAN PROSEDUR PERPAJAKAN WAJIB PAJAK TERHADAP U…
ABSTRAK Analisis Sosialisasi dan Pemahaman Prosedur Perpajakan Wajib Pajak Terhadap UMKM Mikro (Studi Kasus UMKM Kuliner Kecamatan Ilir Barat 1 Kota Palembang) Oleh : Restu Ayu Ningsih Penelitian ini bertujuan untuk menganalisis sosialisasi dan mengetahui pemahaman mengenai prosedur perpajakaan pada Wajib Pajak UMKM Kecamatan Ilir Barat 1 Kota Palembang. Teknik pengambilan sampel menggunakan me…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1597992024
EVALUASI PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DIBADAN PENDAPATAN DAER…
This study aims to evaluate the payment services of Land and Building Tax (PBB) at the Regional Revenue Agency of Palembang City. PBB is one of the main sources of Regional Original Revenue (PAD) that plays a crucial role in supporting development and public services in Palembang City. However, the realization of PBB revenue has not fully met the targets set annually. The identified problems in…
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- xiii, 73 hlm.; ilus.; tab.; 29 cm.
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- T1853242025
PROSEDUR PENGENAAN PPN PADA LAYANAN TELEKOMUNIKASI PT TELKOM INDONESIA WITEL …
The author of this report discusses the procedures for imposing Value Added Tax (VAT) on telecommunications services implemented by PT Telkom Indonesia Witel Sumbagsel. In the ever-evolving digital era, a good understanding of tax imposition is very important for companies to ensure compliance with applicable tax regulations. The methods used in this study include data collection through direct…
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- xvi, 54 hlm.; ilus.; tab, 29 cm
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- T1808382025
TATA CARA PERHITUNGAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH P…
Pajak Kendaraan Bermotor yang selanjutnya disingkat PKB adalah Pajak atas kepemilikan dan/atau penguasaan kendaraan bermotor. Kendaraan Bermotor adalah semua kendaraan beroda beserta gandengannya yang digunakan di semua jenis jalan darat atau kendaraan yang dioperasikan di air yang digerakkan oleh peralatan teknik berupa motor atau peralatan lainnya yang berfungsi untuk mengubah suatu sumber da…
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- xv, 54 hlm.; ilus.; tab, 29 cm
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- T1813472025
IMPLEMENTASI ASAS ULTIMUM REMIDIUM DALAM POLITIK HUKUM TINDAK PIDANA PERPAJAKAN
Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoniasi Peraturan Perpajakan (HPP) mengenal asas ultimum remedium. UU HPP memperluas wilayah berlakunya prinsip ultimum remedium yang sebelumnya ditentukan dalam UU Ketentuan Umum Perpajakan. Berdasarkan UU HPP penerapan prinsip ultimum remedium dalam upaya penanggulangan tindak pidana pajak berlaku pada tahap penyidikan sampai dengan tahap persidanga…
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- xiii, 86 hlm.; ilus.; 29 cm
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- T1457832024
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENJUALAN AIR DAN NON AIR DI PERUMDA T…
Laporan ini membahas perlakuan Pajak Pertambahan Nilai (PPN) atas penjualan air dan non-air di Perusahaan Umum Daerah Tirta Musi Palembang. Air bersih sebagai kebutuhan dasar masyarakat termasuk dalam kategori Barang Kena Pajak (BKP) yang dibebaskan dari pengenaan PPN berdasarkan ketentuan perpajakan yang berlaku, sedangkan layanan non-air seperti pemasangan sambungan baru dan jasa teknis lainn…
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- xvii, 53 hlm.; ilus.; tab, 29 cm
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- T1803082025
MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVIN…
Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe…
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- xvii, 46 hlm.; ilus.; tab, 29 cm
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- T1812202025
PROSEDUR PELAPORAN SPT TAHUNAN ORANG PRIBADI MELALUI LAYANAN DJP ONLINE DI KA…
Pelaporan SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap Wajib Pajak, termasuk Wajib Pajak Orang Pribadi. Dalam era digital, Direktorat Jenderal Pajak menyediakan layanan DJP Online untuk mempermudah proses pelaporan tersebut. Laporan akhir ini bertujuan untuk memberikan pemahaman mengenai prosedur pelaporan SPT Tahunan Orang Pribadi melalui layanan DJP Online, serta mengevalua…
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- xiii, 47 hlm.; ilus.; tab, 29 cm
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- T1812352025
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARA…
This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 202…
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- xx, 75 hlm.; ilus.; tab, 29 cm.
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- T1536542024
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. …
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- xix, 111 hlm.; ilus,; tab, 29 cm
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- T1830672025
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTA…
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in transfer pricing. The study will examine companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a purposive sampling method, the study selected 39 companies, yielding a total of …
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- xix, 84 hlm.; ilus,; tab, 29 cm
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- 2507005560
ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS …
This study aims to analyze the level of compliance and realization of Income Tax Article 22 at the Department of Tourism and Creative Economy of Muara Enim Regency. A descriptive qualitative method was employed, utilizing observation, interviews, and documentation covering the period from 2022 to 2024. The findings indicate that treasurers generally comply with the provisions regarding the with…
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- xviii, 86 hlm.; ilus.; tab.; 29 cm.
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- T1772402025
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN SURAT TAGIHAN PAJAK P…
This study aims to test the effect of self-assessment system, tax audit and VAT Tax Collection Letter on the growth of Value Added Tax revenue through a study at Tax Offices in Palembang City. The method used in this study is a quantitative method with secondary data. The population used in this study is the Tax Offices in Palembang City for the period 2020-2024 with a research sample of 3 Tax …
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- xviii, 105 hlm.; ilus.; tab.; 29 cm.
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- T1763702025
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
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
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
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 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
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