ANALISA KEMUNGKINAN PENERAPAN PERENCANAAN PAJAK SEBAGAI USAHA LEGAL DALAM MEM…

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KAJIAN TERHADAP UPAYA PENGENDALIAN PENERIMAAN PAJAK UNTUK MENINGKATKAN PENERI…

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ANALISIS PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN OGAN KOMERING ILIR

My purpose research is used for to know how ratio acceptance tax, how level efficiency and effect for acceptance tas in region Ogan Komering Ilir, and then for to know how collide quantity hntels and restaurants along with quantity the visiter to acceptance tax hotels and restaurants. Variables with used in researci, for example icceptance tax hotels and restaurants cost pick up tax hotels and …

ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN KOTA PALEMBANG

Edition

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ISBN/ISSN

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Collation

xv, 93 hlm.: Ilus. tab.; 29 cm.

Series Title

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Call Number

T45976

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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ANALISIS PENERIMAAN PAJAK HOTEL DAN RESTORAN DI KOTA PALEMBANG

This research conducted to find out the influence of PDRB per capita, Inflation, the growth of PDRB, foreign and domestic tourist amounts to hotel and restaurant tax revenues to Palembang city. The data used in this study consist of the secondary data (time series) (data from 1993 to 2003). Analysis tool used in this research is simpled linear regression and doubled linear regression approach w…

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI PENERIMAAN RETRIBUSI KEBERSIHAN/PE…

Dinas kebersihan dan Keindahan Kota Palembang merupakan unsur pelaksana pemerintah daerah yang memberikan pelayanan kepada masyarakat dalam bidang kebersihan dengan menyediakan dan pelayanan atas jasa yang diberikan pada kelompok perumahan dan aneka usaha yang berada di kota Palembang dalam menggali sumber Pendapatan Asli Daerah (PAD) berupa retribusi kebersihan. Bidang tugas Dinas Kebersihan d…

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPAT…

Pembangunan daerah sebagai bagian integral dari pembangunan nasional dilaksanakan berdasarkan prinsip otonomi daerah serta adanya pengaturan sumber daya nasional yang berdampak bagi peningkatan demokrasi dan kineija daerah untuk meningkatkan kesejahteraan masyarakat menuju masyarakat madani. Sumber pembiayaan pelaksanaan pembangunan salah satunya adalah dari Pajak Bumi dan Bangunan yang me…

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 IMPLEMENTASI KEBIJAKAN PEMUTIHAN PAJAK, MODERNISASI SISTEM ADMINISTR…

This study aims to empirically examine and describe the impact of tax amnesty policies, the modernization of the tax administration system, and tax sanctions on the compliance of motor vehicle taxpayers at the Samsat Office in Palembang City. The research employs a quantitative approach, with the subjects being motor vehicle taxpayers registered at the Samsat Office in Palembang City. This stud…

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 …

PERILAKU MASYARAKAT ADAT DESA TEBAT BENAWA DALAM MEMBAYAR PAJAK KENDARAAN BER…

Door to Door is a SNTK, NPKB and SWDKJL validation service program that has the potential to go directly from one place to another or to the public visiting the location. Door to Door is a type of Samsat service that is carried out mobile. Motor vehicle tax is a tax on ownership or control of motor vehicles. This research uses the theory of stimulus response behavior according to Skiner in Noto…

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…

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…

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…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, LEVE…

This research aims to analyze the influence of Environmental, Social, and Governance, Capital Intensity, Leverage, and Company Size on Tax Planning. The type of data in this study is secondary data, which consists of annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange from year 2019-2023. Based on the purposive sampling method, a sample of 25 that me…

ANALISIS PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN PAD…

This study aims to analyze the application of tax review to Institution X to ensure that its tax obligations are in accordance with tax laws and regulations, as well as to ensure that Institution X is a taxpayer who complies with applicable tax regulations. The data used in this study is secondary data. Secondary data is related to research topics, journals, Regulation of the Minister of Financ…

EVALUASI ATAS PENERIMAAN PAJAK RESTORAN PADA KABUPATEN BATANGHARI TAHUN 2019-…

This study aims to determine the influence of the level of effectiveness and contribution of restaurant tax collection in Batanghari Regency during the period from 2019-2023. The object of this research is Batanghari Regency in 2019-2023. This study uses a qualitative method with a descriptive approach, and secondary data types. The testing of this study uses data analysis techniques. The resul…

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. …

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…

IMPLEMENTASI KEBIJAKAN PAJAK RESTORAN 10% DI KOTA PALEMBANG (STUDI KASUS PADA…

Penelitian ini bertujuan untuk mengetahui implementasi kebijakan pajak restoran 10% di Kota Palembang, dengan studi kasus pada Restoran Pempek Saga Sudi Mampir. Pajak restoran berperan penting dalam meningkatkan Pendapatan Asli Daerah (PAD), namun penerapannya di lapangan belum berjalan efektif. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui w…

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…