PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN MODERNISASI ADMINISTRASI T…

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, their level of tax compliance remains relatively low. This study aims to analyze the effect of tax knowledge, tax sanctions, and tax administration modernization on MSME tax compliance in Palembang City. This research employs a quantitative approach using the Structural Equation Model–Partial Least Sq…

PENGARUH LITERASI PAJAK DIGITAL, PEMAHAMAN TERKAIT PPN PERDAGANGAN MELALUI SI…

The implementation of Value Added Tax on Electronic Commerce (VAT on PMSE) in E-Commerce transactions has not yet been fully accompanied by an optimal level of consumer tax compliance. This study aims to analyze the effect of digital tax literacy, understanding of VAT on PMSE, and tax transparency on E-Commerce consumer tax compliance. The object of this study is students of Universitas Sriwija…

PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN PAJAK TANGGUHAN TERHADAP MANAJE…

This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observatio…

CEO CHARACTERISTICS DAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN MAKANAN D…

Penelitian ini bertujuan untuk menguji pengaruh karakteristik Chief Executive Officer (CEO), yaitu CEO Tenure dan CEO Gender, terhadap praktik tax avoidance dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel kontrol yang diproksikan dengan Cash Effective Tax Rate (CETR). Objek penelitian adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia peri…

Kompilasi Peraturan di Bidang BPHTB : Panduan Dalam Penyusunan Aturan Pelaksa…

Edition

1

ISBN/ISSN

978-979-756-681-4

Collation

xiv, 396 hlm. ; 26 cm.

Series Title

-

Call Number

343.054 Kom k

PELAKSANAAN PENGHENTIAN PENYIDIKAN PADA TINDAK PIDANA PERPAJAKAN DI KANTOR WI…

The termination of investigations in tax crime cases is one of the law enforcement instruments that prioritizes the recovery of state financial losses without disregarding the principles of legal certainty and justice. This policy reflects the application of the ultimum remedium principle in tax criminal law. The regulation regarding the termination of investigations is stipulated in Article 44…

PENGARUH ESG, LIKUIDITAS, LEVERAGE, AKTIVITAS, DAN PROFITABILITAS TERHADAP PE…

This study aims to analyze the influence of ESG, liquidity, leverage, activity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2024. This study used a quantitative approach with a purposive sampling method, resulting in 20 companies from 285 companies that met the research sample criteria. The data used were secondary data in th…

PENGARUH CAPITAL INTENSITY, STRUKTURAL MODAL, PROFITABILITAS, DAN BEBAN OPERA…

This study aims to examine the effect of Capital Intensity, Capital Structure, Profitability, Operating Expenses on Corporate income Tax. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2024. By using the purposive sampling method, the sample of this study consists of 11 companies with a total of 55 observations. The independent variabl…

Hukum Pidana Perpajakan: Konsep Penal Policy Tindak Pidana Perpajakan dalam P…

Edition

-

ISBN/ISSN

978-602-1642-38-2

Collation

xiv, 318 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

343.04 Nah h

Kajian Aktual PERPAJAKAN

Edition

-

ISBN/ISSN

978-979-061-004-0

Collation

viii, 273 hlm., ; 26 cm

Series Title

-

Call Number

336.2 Bur k

PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…

This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…

PENERAPAN CORETAX DARI PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MEN…

Penerapan Core Tax Administration System (Coretax) merupakan bagian dari reformasi administrasi perpajakan berbasis digital yang dilakukan oleh pemerintah Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan Coretax dari perspektif Technology Acceptance Model (TAM) dalam mendukung reformasi administrasi perpajakan pada Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan. Penel…

MEKANISME PENETAPAN PAJAK KENDARAAN BERMOTOR JENIS KENDARAAN MINIBUS DI BADAN…

Laporan akhir ini bertujuan untuk menganalisis dan mengevaluasi mekanisme penetapan Pajak Kendaraan Bermotor (PKB) untuk jenis kendaraan minibus di Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan, khususnya pada Unit Pelaksana Teknis Badan (UPTB) Samsat Palembang I. Pajak kendaraan bermotor merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang perlu dikelola secara aku…

EKONOMI BERKELANJUTAN MEMODERASI KUALITAS TATA KELOLA DAN PENERIMAAN PAJAK DI…

The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…

MODEL FORMULASI KEBIJAKAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN (PBB) OLEH DPRD …

Penelitian ini bertujuan untuk merekomendasikan model formulasi kebijakan pembebasan Pajak Bumi dan Bangunan (PBB) oleh DPRD Kota Palembang dalam rangka meningkatkan kesejahteraan masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Analisis data dilakukan dengan menggunakan tiga kerangka teori, yaitu…

PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI TERHADAP PERTUMBUHAN EKONOMI D…

Penelitian ini bertujuan menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pertumbuhan ekonomi dengan belanja daerah sebagai variabel moderasi pada sepuluh provinsi di Pulau Sumatera selama periode 2011–2024. Metode analisis yang digunakan adalah regresi data panel dengan serangkaian uji pemilihan model, yaitu Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, yang secara kons…

ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN…

Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…

This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…

PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…

This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…

ANALISIS TARGET PENCAPAIAN PENAGIHAN PIUTANG PAJAK DAN PENANGANANNYA STUDI KA…

Tax collection is a series of actions taken by tax authorities such as BAPENDA to ensure taxpayers pay off their outstanding tax debts and collection fees. The main focus of this final report is the percentage of regional tax receivables collection at BAPENDA Ogan Ilir Regency. The purpose of this report is to determine the percentage of tax receivables collection from 2020 to 2024, explain the…

PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTE…

This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from…

TINDAK PIDANA PERPAJAKAN

Edition

1

ISBN/ISSN

979-41-4129-1

Collation

x, 212 hlm.; 21 cm

Series Title

-

Call Number

343.04 Sya t

KEJAHATAN DI BIDANG PERPAJAKAN

Edition

1

ISBN/ISSN

978-979-769-331-2

Collation

xiv, 216 hlm., 21 cm.

Series Title

-

Call Number

364.132 Sai k

PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…

This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…

ASAS DAN DASAR PERPAJAKAN 2

Edition

-

ISBN/ISSN

-

Collation

x, 199 hlm.; 21 cm.

Series Title

-

Call Number

336.2 Soe a

PERATURAN PELAKSANAAN UNDANG-UNDANG PERPAJAKAN TAHUN 1995 (KUP, PPH, PPN)

Edition

-

ISBN/ISSN

-

Collation

xii, 438 hlm. ; 23 cm

Series Title

-

Call Number

341.1 Per p

PENGETAHUAN PAJAK, PERSEPSI KEMUDAHAN, DAN KEPATUHAN WAJIB PAJAK DI ERA DIGIT…

This study aims to analyze the effect of tax knowledge and perceived ease of use (PEOU) on the compliance of non-employee individual taxpayers in Palembang City, with technology adoption serving as a mediating variable. In addition, the study compares compliance levels across three income categories (low, medium, and high) to identify any significant differences between groups. A quantitative m…

KOMPILASI UNDANG-UNDANG PERPAJAKAN TERLENGKAP: Susunan Satu Naskah Tahun 2006

Edition

-

ISBN/ISSN

978-979-691-381-7

Collation

v, 396 hal. : ill. ; 27 cm

Series Title

-

Call Number

343.04 Fit k

HUKUM PAJAK (Dilengkapi dengan Latihan Soal)

Edition

-

ISBN/ISSN

979-691-127-2

Collation

viii, 290 hlm. ; 26 cm

Series Title

-

Call Number

341,1 Sug h

PANDUAN UJIAN SERTIFIKASI KONSULTAN PAJAK ( BREVET PAJAK) TINGKAT A,B,C DILEN…

Edition

-

ISBN/ISSN

979-691-020-9

Collation

1 jil., 422 hlm. ; 26 cm

Series Title

-

Call Number

336.2 Sua p