PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…

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…

MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENDAP…

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 …

MEKANISME PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP BERDASARK…

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…

PROSEDUR PENGKREDITAN PAJAK MASUKAN TERHADAP PAJAK MASA PPN PADA APOTEK MARIN…

This final report is the result of a field internship at Marindi Cakrawala Bersama Pharmacy from January to March 2025, focusing on the mechanism of crediting Input Tax against VAT within a single tax period and its application in the pharmaceutical business. Data were collected through observation, documentation, and brief interviews during the internship, which revealed that the Input Tax cre…

MEKANISME PENGAWASAN WAJIB PAJAK TIDAK PATUH OLEH ACCOUNT REPRESENTATIVE PADA…

Taxpayer compliance is a crucial aspect of state revenue. The lack of public awareness regarding the importance of fulfilling tax obligations significantly impacts tax revenue. This final report aims to provide understanding and raise awareness of the importance of taxpayer compliance for a country while also examining the mechanisms of tax compliance supervision. According to Prof. Dr. Rachmad…

PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN…

The final report is titled "The Procedure for Issuing a Request for Explanation on Data and/or Information (SP2DK) at KPP Pratama Palembang Ilir Barat." This report was conducted based on factual observations regarding the types of data collection used, namely documentation and interview techniques with account representatives in the implementation of SP2DK issuance procedures. The process was …

PROSEDUR PENYUSUNAN DAFTAR SASARAN EKSTENSIFIKASI (DSE) WAJIB PAJAK PADA KPP …

This final report, titled the procedure for preparing the list of taxpayer extensification targets (DSE) at KPP Pratama Palembang Ilir Barat, was conducted by examining the existing facts related to the types of data collection methods used, namely documentation and interview techniques with Account Representatives regarding the direct implementation of the DSE preparation procedure, starting f…

PROSEDUR PENGAWASAN WAJIB PAJAK STRATEGIS PADA KPP PRATAMA PALEMBANG ILIR BARAT

The Final Report entitled "Procedures for Monitoring Compliance of Strategic Taxpayers at KPP Pratama Palembang Ilir Barat" was prepared with the aim of reviewing the procedures applied in the supervision of compliance of strategic taxpayers. This observation uses a data collection method through a direct interview with an Account Representative(AR) at KPP Pratama Palembang Ilir Barat. The supe…

PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …

Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …

PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…

This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…

PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY T…

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…

ANALISIS IMPLEMENTASI TAX PLANNING SEBAGAI USAHA UNTUK MEMINIMALISASI BEBAN P…

Edition

-

ISBN/ISSN

-

Collation

viii, 139 hlm.; tab.; 28 cm.

Series Title

-

Call Number

T622352008

PBB, BPHTB, & BEA MATERAI, Edisi Kedua

Edition

2

ISBN/ISSN

979-683-870-2

Collation

-

Series Title

-

Call Number

657.46 Rus p

TATA CARA PELUNASAN BEA MATERAI

Edition

-

ISBN/ISSN

979-20-7108-3

Collation

ix, 152 hlm.; tab.; 21 cm.

Series Title

-

Call Number

657.46 Bar t

Akuntansi Perpajakan

-

AKUNTANSI PERPAJAKAN, EDISI 3

Edition

3

ISBN/ISSN

978-979-061-269-3

Collation

1 Jil. 318 hlm.; 19 x 26 cm

Series Title

-

Call Number

657.46 Agu a

AKUNTANSI PERPAJAKAN

Edition

1

ISBN/ISSN

979-503-430-8

Collation

x, 545 hlm. : ilus. ; 26 cm

Series Title

-

Call Number

657.46 Har a

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMANFAATAN TEKNOLOGI I…

This research was aimed to measuring and determining the effect of taxpayer awareness, tax sanctions, and the use of information technology on tax compliance. This research uses quantitative methods and primary data. The population of this research was individual taxpayers residing in the Palembang Ilir Barat area. The sample of this research was obtained using non-probability sampling and acci…

MEKANISME PERHITUNGAN DAN PELAPORAN PPH 23 ATAS JASA PEMELIHARAAN SISTEM PADA…

The author does an internship at Dana Pensiun Pusri (DAPENSRI). Dana Pensiun Pusri (DAPENSRI) is an institution that manages pension funds for employees of PT Pupuk Sriwidjaja (PUSRI). The title of this final report is “Mechanism for the Calculation and Reporting of Income Tax Article 23 on System Maintenance Services at the Dana Pensiun Pusri in 2025”. Income Tax Article 23 is a type of ta…

MEKANISME PENERBITAN SURAT TAGIHAN PAJAK (STP) PADA KPP PRATAMA PALEMBANG ILI…

The tax system plays a crucial role in supporting state revenue. One of the administrative instruments used to enforce taxpayer compliance is the Tax Collection Letter (STP). This study aims to analyze the STP issuance mechanism at the Pratama Tax Office (KPP) Palembang Ilir Barat and assess the effectiveness of the digital APPROWEB system in the process. The findings show that in 2024, a total…

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…

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…

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 …

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…

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…

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…

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. …

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…

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…

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…