PELAPORAN ZAKAT PENGURANG PAJAK PENGHASILAN

Edition

1

ISBN/ISSN

979-769-048-2

Collation

xii, 338 hlm.; ill.; 21 cm.

Series Title

-

Call Number

336.24 Pel p

DAMPAK USULAN PERUBAHAN TARIF PAJAK PENGHASILAN ( PPh) ORANG PRIBADI DARI TAR…

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FAKTOR-FAKTOR YANG MENDASARI DILAKSANAKANNYA PEMERIKSAAN PAJAK PENGHASILAN BA…

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PROSEDUR PERHITUNGAN DAN PELAPORAN PPh 21 ATAS PENSIUNAN PT.PUSRI YANG MENERI…

Pajak penghasilan 21 merupakan salah satu dari jenis pajak penghasilan. Pajak penghasilan 21 merupakan pajak yang mengatur tentang pembayaran pajak dalam tahun berjalan berupa gaji, upah, honor, tunjangan, dan pembayaran lainnya. Di dalam laporan ini penulis menitikberatkan pada tata cara perhitungan dan pelaporan Pajak Penghasilan 21 yang dipungut oleh bendaharawan pemerintah kepada karyawan p…

MANAJEMEN RISIKO TEKNOLOGI INFORMASI MENGGUNAKAN ISO 31000 BERBASIS KERANGKA …

This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation …

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SOSIALISASI PERPAJAKAN TERHADAP …

This study aims to analyze the effect of information technology utilization and tax socialization on individual taxpayer compliance in a manpower service company at PT Baturaja Daya Insani. This research employs a quantitative approach using primary data collected through surveys. The data were gathered via questionnaires distributed to 127 employees from a total population of 131 employees. Th…

PENGARUH PENDAPATAN PER KAPITA DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PAJAK …

Di Indonesia, Pajak Penghasilan (PPh) menempati posisi yang penting sebagai kontributor terbesar pada realisasi penerimaan pajak Indonesia dari tahun ke tahun. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita dan jumlah wajib pajak efektif terhadap penerimaan pajak penghasilan di Indonesia. Penelitian ini menggunakan data sekunder pada data time series dengan kurun wak…

PUBLIC PRIVATE PARTNERSHIP DALAM PENERAPAN E-TAX DI BADAN PENGELOLAAN PAJAK D…

This study aims to determine the in effectiveness of Public Private Partnership in Implementating E-Tax at the Regional Tax Management Agency Palembang City. The design used is qualitative. With a desciptive research approach. Research is located in the city of Palembang. With research subject namely Regional Tax Management Agency Palembang City, Bank Sumsel Babel, and PT. Pinisi Elektra. Data …

TAX REVIEW ATAS PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT KARYA I…

This study aims to determine whether the application of corporate income tax and value added tax is in accordanve with applicable laws and regulations. The data used in this study are company financial reports and documents related to income tax and corporate valie added tax. The result of the study show that the company has carries out its corporate tax obligation, but there are still some del…

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) KONTRIBUSINYA T…

ABSTRACT ANALYSIS OF THE EFFECTIVENESS OF RECEIPT OF LAND AND BUILDING TAX (UN) CONTRIBUTION TO LOCAL TAXES AND THEIR EFFECT ON ECONOMIC GROWTH (Study of Cities in South Sumatra) By: Tahada; didik Susetyo; Siti Rohima This study aims to determine the effectiveness of land and building tax revenue (PBB) its contribution to local taxes and to economic growth (study in Cities in South Sumatra). Th…

KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN …

This study aims to determine the contribution level of hotel tax, restaurant tax, entertainment tax to region own source revenue in Indonesia and to determine the impact of hotel tax revenue, restaurant tax, entertainment tax and region own source revenue in Indonesia before and after Covid-19. The used data are cross section data with the number of observations of all provinces in Indonesia wi…

PENGARUH KEPADATAN PENDUDUK, PDRB PER KAPITA DAN JUMLAH KENDARAAN BERMOTOR TE…

This study aims to analyze and determine the effect of Population Density, PDRB Per Capita and Number of Motorized Vehicles on Motor Vehicle Tax Revenue in South Sumatra Province. The data used is secondary data obtained from the Technical Implementation Unit of the Regional Revenue Agency (UPTB) of South Sumatra Province and the Badan Pusat Statistik (BPS) for the period 2000-2019. The method …

EFEKTIVITAS PEMBAYARAN PAJAK KENDARAAN RODA EMPAT PRIBADI MELALUI LAYANAN DAR…

This research is motivated by the large number of taxpayers who still lack awareness in paying their obligations in paying vehicle taxes, especially R4 (four-wheeled) vehicle taxpayers who are in the SAMSAT area of Palembang I. This study aims to determine the effectiveness of the program implemented already implemented. This type of research is descriptive qualitative with data collection tech…

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CEO'S GENDER ON INCOME SMOOTHING …

This study aims to analyze the effect of good corporate governance as proxied by independent commissioners, audit committees, managerial ownership and institutional ownership and CEO’s gender on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, it was obtained 30 manufacturing companies that became the research…

Akuntansi Pajak Penghasilan

Edition

1

ISBN/ISSN

978-979-756-487-2

Collation

x, 162 hlm.: 23 cm.

Series Title

-

Call Number

657.46 Pur a

TAXATION of EXPATRIATE EMPLOYEE

Edition

-

ISBN/ISSN

979-796-064-4

Collation

xiv, 324 hlm.; 21 cm

Series Title

-

Call Number

336.24 Zak t

panduan brevet pajak: Pajak Penghasilan

Edition

1

ISBN/ISSN

978-979-29-1287-6

Collation

xiv, 306 p. : ilus. ; 26 cm

Series Title

-

Call Number

343.052 Mul p

ANALISIS HUBUNGAN ANTARA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PENERIMAA…

Penelitian ini bertujuan untuk mengetahui apakah kepatuhan Wajib Pajak orang pribadi mempunyai hubungan yang signifikan terhadap penerimaan Pajak Penghasilan Wajib Pajak orang pribadi. Kepatuhan Wajib Pajak orang pribadi diukur melalui jumlah NPWP orang pribadi dan jumlah SPT yang disampaikan oleh Wajib Pajak orang pribadi. Selain itu, penelitian ini bertujuan untuk mengetahui perkembangan juml…

EVALUASI TERHADAP REVALUASI ASET TETAP PADA PT. MARDEC MUSI LESTARI PALEMBANG

PT. Mardec Musi Lestari is one of the companies that specialized in the rubber processing industry. PT. Mardec Musi Lestari has revalued its fixed assets on the 2 groups at the beginning of 2010. Revaluation of fixed assets is one form of good tax control or tax planning. When the company revalued its fixed assets, it indicates that the performance of the company’s financial statements is bet…

PENGHIBAHAN TANAH DAN/ATAU BANGUNAN YANG DIKENAKAN PAJAK PENGHASILAN (PPh) DI…

Edition

-

ISBN/ISSN

-

Collation

x, 93 hlm.; 28 cm

Series Title

-

Call Number

T572532009

ANALISIS PENERAPAN TAX PLANNING ATAS PAJAK PENGHASlLAN BADAN PADA PT. FANTASY…

This research has objective to identify and evaluate implementation of tax planning which has applicated by PT. Fantasy Jaya Makmur Abadi and also give the technical details about implementation of tax planning in the company so it can minimize the tax payable. The kind of this research is descriptive research and data which used is secondary data from the company. Data which used in this resea…

PENGARUH BELANJA PEGAWAI, BELANJA BARANG DAN JASA DAN BELANJA MODAL TERHADAP …

This study was aimed at finding out to what extent the personnel expenditure, goods and Services expenditures, and Capital expenditure influenced the economic growth of the district Musi Banyuasin. Economic growth is the increase of the economy in producing goods and Services which were calculated based on the GDP at constant prices in any given year stated in millions of Rupiahs. The data used…

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PERMINTAAN REKREASI WISATA BAHARI …

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi permintaan rekreasi wisata bahari Sungai Musi sebagai upaya untuk meningkatkan Pendapatan Asli Daerah (PAD) Kota Palembang. Populasi dalam penelitian ini adalah masyarakat yang berkunjung dan menikmati wisata bahari Sungai Musi. Teknik sampling yang digunakan adalah accidentia! sampling. Penarikan sampel menggunakan metod…

ANALISIS POTENSI PAJAK REKLAME DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAE…

Penelitian ini berjudul Analisis Potensi Pajak Reklame dan Kontribusinya Terhadap Pendapatan Asli Daerah di Kabupaten Lahat. Tujuan dari penelitian * adalah untuk mengetahui potensi dan kontribusi dari pajak reklame tahun 2008 sampai 2012. Selain itu dibahas mengenai elastisitas pajak reklame terhadap pertumbuhan ekonomi. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder.…

PENGARUH NORMA SUBJEKTIF, TARIF PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP TAX EVA…

This study aims to obtain empirical evidence of the effect of subjective norms, tax rates, and tax audits on tax evasion. The theoretical basis used in this research is Theory of Planned Behavior (TPB) and the theory of justice. The population used in the study is registered individual taxpayers who have businesses registered at KPP Pratama Ilir Timur Palembang. The sample method used was purpo…

EVALUASI PENERAPAN PSAK NO. 46 ATAS PAJAK PENGHASILAN TERHADAP LAPORAN KEUANG…

Corporate income tax is a tax that must be paid by a business entity from its fiscal profit in a tax year. fiscal profit in this case must be different from commercial profit. Tax planning must include both quantitative and qualitative aspects which include policies, procedures and planning for selecting appropriate accounting methods. Therefore, tax planning is used to minimize the difference …

PELAKSANAAN PENAGIHAN PAJAK PENGHASILAN BADAN MELALUI SURAT TEGURAN DAN SURAT…

Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan kegiatan pelaksanaan penagihan pajak penghasilan badan melalui surat teguran dan surat paksa pada periode 2016-2018. Penelitian ini dilatarbelakangi dengan jumlah tunggakan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur yang meningkat tidak sebanding dengan jumlah pencairan penerimaan pajak yang menu…

ANALISIS PENERAPAN PERENCANAAN PAJAK PADA PT. INTAN SENGKUNYIT PALEMBANG

Tax is one of the source of a country revenues to fund the expenditures as well as national development and economy of society. But, for company, tax is one of the main expense that will decrease their net profit. One of the way which can be done to minimalize the tax expenditure without doing violations or tax evasion is by using tax planning. This scribe focuses to the tax planning of a compa…

ANALISIS DAMPAK PERHITUNGAN PAJAK PENGHASILAN (PPh 21) TERUTANG YANG DITANGGU…

In accordance to self assessment system has been established in tax report so the tax subject has been given a right to Jul.fill their lax calculation,and also corporates in this case PT Pusri Palembang has been given the full and legal right lo fulfill their lax calculation. This systems has moderate impact to tax regulation where subject try to minimilize the tax.that is called tax avoidance.…

ANALISA PERBANDINGAN METODE NET, METODE GROSS, DAN METODE GROSS UP DALAM MENG…

Edition

-

ISBN/ISSN

-

Collation

xi, 61 hlm.: Tab.; 29 cm

Series Title

-

Call Number

T28411