Bea Balik Nama Kendaraan Bermotor (BBNKB) merupakan pajak atas penyerahan hak milik kendaraan bermotor. Opsen BBNKB merupakan pungutan tambahan yang dibagikan kepada pemerintah Kabupaten/Kota. Laporan ini bertujuan untuk mengetahui dan memahami tata cara perhitungan dan pemungutan BBNKB dan Opsen BBNKB yang dilakukan oleh Badan Pendapatan Daerah Provinsi Sumatera Selatan. Berdasarkan hasil obse…
Pajak Penghasilan Pasal 23 (PPh 23) merupakan salah satu jenis pajak yang dikenakan atas penghasilan berupa jasa yang diterima oleh Wajib Pajak dalam negeri dan bentuk usaha tetap (BUT). Jasa pemeliharaan AC termasuk dalam kategori jasa lainnya yang dikenakan PPh Pasal 23 dengan tarif tertentu. Laporan ini bertujuan untuk mengetahui dan memahami prosedur pemotongan pajak yang dilakukan oleh per…
Kegiatan operasional perusahaan sering kali membutuhkan dana dalam jumlah kecil yang penggunaannya harus cepat dan efisien. Untuk memenuhi kebutuhan tersebut, perusahaan menyediakan kas kecil sebagai solusi pendanaan operasional harian. Kas kecil adalah uang yang disediakan untuk membayar pengeluaran-pengeluaran yang jumlahnya relatif kecil dan tidak ekonomis apabila dibayar dengan cek. Laporan…
Laporan ini membahas tentang tata cara pemotongan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 terhadap pegawai Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan. Penelitian dilakukan melalui kegiatan praktik kerja lapangan selama dua bulan dan bertujuan untuk mengetahui apakah pelaksanaan pemotongan serta pelaporan PPh 21 telah sesuai dengan ketentuan peraturan perpajakan terbaru, …
The purpose of this report is to understand the mechanism of Value Added Tax (VAT) collection on the procurement of goods and services at PT Pertamina Hulu Rokan Zona 4 Prabumulih, which has the status of a Cooperation Contract Contractor (KKKS) that has an obligation as a Collector (WAPU). Through internship activities, the author observed and studied the process and provisions for collecting,…
This final report is titled The Implementation of the Income Tax (PPh) Article 23 System on Rental Services at PT Kilang Pertamina Internasional Refinery Unit III Plaju, which aims to examine the mechanisms of calculation, recording, and reporting of Income Tax Article 23 on rental services as implemented by PT Kilang Pertamina Internasional Refinery Unit III Plaju, in accordance with applicabl…
Laporan Akhir ini membahas tentang penerapan sistem penyetoran, pemotongan, dan pelaporan Pajak Penghasilan (PPh) Pasal 23 atas jasa transaksi jasa perbaikan, perawatan, dan pemeliharaan yang dilakukan oleh PT Kilang Pertamina Internasional RU III Plaju Palembang. PPh Pasal 23 dikenakan atas penghasilan yang diterima oleh wajib pajak dalam negeri atas imbalan jasa tertentu, termasuk jasa teknis…
This final report addresses the topic of the Toll Revenue Recognition Procedure Based on Traffic Volume and Toll Tariff at PT Jasamarga Tollroad Operator, specifically focusing on the Kayuagung – Palembang toll road. The primary objective of this study is to examine the revenue formation process at PT Jasamarga Tollroad Operator and evaluate its compliance with applicable accounting standards…
Laporan ini bertujuan untuk mengembangkan dan menganalisis Sistem Pencatatan Pendapatan Berdasarkan Volume Lalu Lintas Pada Bagian Transaksi PT Waskita Sriwijaya Tol. Dalam menghadapi meningkatnya jumlah kendaraan yang melintas, perusahaan telah melaksanakan prosedur pencatatan pendapatan dengan baik, yang berkontribusi pada pengelolaan pendapatan yang efektif. Laporan ini bertujuan untuk menga…
This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms, Environmental Social and Governance Disclosure (ESGD), and Retention Ratio on the value of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample consists of 19 companies with a total of 95 observations, selected using purposive sampling. Data analysis was …
This study examines the effect of the expertise characteristics of female members of the audit committee on audit fees. Factors characteristic of the expertise of female members on the audit committee include financial expertise, industrial expertise and legal expertise of female members on the audit committee. The population for this study is non-financial companies listed on the Indonesia Sto…
Every company has the main goal, namely to obtain maximum profits, and the Islamic banking sector is no exception. The main challenge for Islamic banks currently is to realize the trust of stakeholders, because stakeholder trust will have a positive impact on the development of the bank itself. The purpose of this research is to determine the influence of Islamic Social Reporting (ISR) disclosu…
Islamic Boarding School is one of the educational institutions that is growing rapidly and plays an important role in improving human resources in Indonesia. Pesantren has three main functions, namely producing religious experts, producing human resources, and empowering the community. This research was conducted at Kampoeng Tauhid Sriwijaya Islamic Boarding School with the aim of knowing how t…
This study aims to examine the effect of firm size, leverage, and independent commissioners of integrity of financial statement. The populations in this study was all companies on the Indonesia Stock Exchange in the banking companies, with sample technique used was purposive sampling, this study have 108 samples. The research was quantitative with secondary data. Multiple linear regression was …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sales growth, capital intensity, ukuran perusahaan dan leverage terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor barang konsumsi sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Penelitian merupakan penelitian kuantitatif dengan teknik pengambilan sam…
This research aims to determine: (1) the influence of taxpayer awareness on Motor Vehicle Taxpayer Compliance at Samsat Palembang 1, (2) the influence of tax knowledge on motor vehicle taxpayer compliance at Samsat Palembang 1, (3) the influence of Public Service Quality on compliance motor vehicle taxpayers at Samsat Palembang 1. The research sample used was motor vehicle taxpayers registered …
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Kompleksitas Perusahaan, Profitabilitas Perusahaan dan Risiko Perusahaan terhadap Biaya Audit. Sampel yang digunakan pada penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive…
The procedure for calculating and paying employee salaries is an important aspect in the financial management of the Palembang Manpower Office. This observation focuses on the procedure for calculating and paying salaries to assess their effectiveness and efficiency. The method used is a descriptive approach through observation, interviews, and documentation studies. The results of the study in…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…
This research aims to examine the influence of tax audits, tax sanctions, self- assessment systems and modernization of the tax administration system on the complianceof Palembang City MSMEs taxpayers. The method in this research uses quantitative witha descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken using the Non Probabili…
This final report discusses the government asset recording system at Regional Office VII of the National Civil Service Agency (BKN) in Palembang. Asset recording is a critical component of State-Owned Property (Barang Milik Negara/BMN) management to ensure accuracy, accountability, and transparency, funded by the State Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Negara/APBN)…
The final report entitled "Cash Expenditure Accounting System in the Electricity Payment Process at the Palembang State Civil Service Agency Regional Office VII". The Palembang State Civil Service Agency Regional Office VII is engaged in the administration and management of state civil servants. The cash expenditure process is carried out through the direct payment method (LS) using the SAKTI a…
The author conducted an internship at the Pusri Pension Fund. The Pusri Pension Fund is an institution that manages a pension program to ensure the welfare of pension participants in their old age. The title of this Final Report is “ Calculation and Reporting Mechanism of Value Added Tax (VAT) ON Rental Income at the Pusri Pension Fund (DAPENSRI) Year two thousand twenry-five”. Value Added …
Author conducted an internship at the Pusri Pension Fund. The Pursi Pension Fund is engaged in the field of pension fund management, especially in managing and developing employee pension contributions for PT Pupuk Sriwijaya (Pusri) and/or its subsidiaries, in order to provide pension benefits to participants in accordance with applicable provisions. The title of this final report is “Calcula…
This research aims to empirically test and analyze the influence of the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership on tax avoidance. The sample of this research is 39 mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, selected through judment purposive sampling. The data analyzed comes from the idx.co.i…
This study aims to analyze the impact of profitability, liquidity, and audit opinion on audit lag, with company size as a moderating variable, for companies listed on the Indonesia Stock Exchange (IDX). The research employs secondary data from the annual reports of IDX-listed companies for the period 2018-2022. A sample of 17 companies was selected using purposive sampling. The data analysis te…
This study aims to determine the implementation of a web-based financial reporting information system at PT Mitra Dinamis Yang Utama whose application is personalized, furthermore, with the analysis of whether the implementation can improve the company's operational efficiency and the reliability of the financial data produced. The type of research used is qualitative descriptive with the subje…
This study aims to analyze the influence of financial stability, ineffective monitoring, total accruals, CEO education, CEO duality, and political connections on financial statement fraud with audit firm size as a moderating variable. The population used in this research is all companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 201…
This research aims to examine the influence of ICG, ICSR, murabahah financing, mudharabah financing and ijarah financing on financial performance with company size as a moderating variable. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used the Moderated Regression Analysis (MRA) analysis technique with the SPS…