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KEWAJIBAN LAPORAN KETERANGAN PERTANGGUNGJAWABAN GUBERNUR TERKAIT AKHIR TAHUN …
Skripsi ini dibuat dengan judul “Kewajiban Laporan Keterangan Pertanggungjawaban Gubernur terkait Akhir Tahun Anggaran dalam Rangka Pertanggungjawabaan terhadap Keuangan Daerah”. Latar belakang penelitian skripsi ini adalah LKPJ yang seringkali bermasalah dalam hal lewat batas waktu dalam penyampaian dan/atau penyampaiannya, penyusunan LKPJ yang hanya sebagai bentuk formalitas saja, dan for…
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- xii, 94 hlm.; ilus.; 29 cm
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- T1457142024
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENJUALAN AIR DAN NON AIR DI PERUMDA T…
Laporan ini membahas perlakuan Pajak Pertambahan Nilai (PPN) atas penjualan air dan non-air di Perusahaan Umum Daerah Tirta Musi Palembang. Air bersih sebagai kebutuhan dasar masyarakat termasuk dalam kategori Barang Kena Pajak (BKP) yang dibebaskan dari pengenaan PPN berdasarkan ketentuan perpajakan yang berlaku, sedangkan layanan non-air seperti pemasangan sambungan baru dan jasa teknis lainn…
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- xvii, 53 hlm.; ilus.; tab, 29 cm
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- T1803082025
MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVIN…
Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe…
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- xvii, 46 hlm.; ilus.; tab, 29 cm
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- T1812202025
PROSEDUR PELAPORAN SPT TAHUNAN ORANG PRIBADI MELALUI LAYANAN DJP ONLINE DI KA…
Pelaporan SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap Wajib Pajak, termasuk Wajib Pajak Orang Pribadi. Dalam era digital, Direktorat Jenderal Pajak menyediakan layanan DJP Online untuk mempermudah proses pelaporan tersebut. Laporan akhir ini bertujuan untuk memberikan pemahaman mengenai prosedur pelaporan SPT Tahunan Orang Pribadi melalui layanan DJP Online, serta mengevalua…
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- xiii, 47 hlm.; ilus.; tab, 29 cm
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- T1812352025
STRATEGI KOMUNIKASI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR BARAT DALAM…
Penelitian ini berjudul strategi komunikasi kantor pelayanan pajak pratama palembang ilir barat dalam meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk mengetahui strategi komunikasi Kantor Pelayanan Pajak Pratama Palembang Ilir Barat dalam meningkatkan kepatuhan wajib pajak. Penelitian ini dilatarbelakangi oleh permasalahan pada tingkat penerimaan dan pelayanan pajak …
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- xv, 138 hlm.; ilus.; tab.; 29 cm.
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- T1847922025
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARA…
This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This research uses secondary data from financial reports of companies in the tourism, restaurant and hotel sub-sectors for 202…
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- xx, 75 hlm.; ilus.; tab, 29 cm.
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- T1536542024
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive sampling method and obtained 20 data samples that match the sample selection criteria for 2020-2024 with 100 observations. The analysis technique used is multiple regression with the SPSS 29 program. …
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- xix, 111 hlm.; ilus,; tab, 29 cm
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- T1830672025
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTA…
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in transfer pricing. The study will examine companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a purposive sampling method, the study selected 39 companies, yielding a total of …
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- xix, 84 hlm.; ilus,; tab, 29 cm
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- 2507005560
HAK MENDAHULU NEGARA BIDANG PAJAK DIHADAPKAN DENGAN PEMENUHAN UPAH PEKERJA/BU…
Negara memiliki kedudukan prioritas dalam pemenuhan kewajiban pajak melalui hak mendahulu. Tetapi hak mendahulu negara atas utang pajak tidak sepenuhnya dapat dilaksanakan karena adanya peraturan perundang- undangan yang memberikan didahulukannya pembayaran upah pekerja/buruh pada saat kepailitan usaha. Adapun rumusan masalah dari penelitian ini : 1. Bagaimana pengaturan hak mendahulu negara bi…
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- xiii, 79 hlm.; ilus.; tab, 29 cm
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- T1814132025
PENGARUH LEVERAGE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP T…
This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sample consisted of 47 mining companies that met the research criteria.The results indicate that leverage has a negative and significant effect on tax avoidance, meaning that th…
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- xv, 59 hlm.; ilus.; tab, 29 cm
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- T1813992025
PENGARUH MORAL PAJAK, KEADILAN, DAN KEPERCAYAAN KEPADA PEMERINTAH TERHADAP KE…
This research is entitled "The Influence of Tax Morals, Justice, and Trust in the Government on Motor Vehicle Taxpayer Compliance at the Samsat UPTB Palembang Region II Office”. The background to this research is that there are still many people who do not comply with paying motor vehicle tax, as recorded in 2022, 63.4% of people in Palembang do not pay motor vehicle tax. This research aims t…
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- xv, 74 hlm.; ilus.; 29 cm
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- T1310732023
PROSEDUR PENGURANGAN DENDA PIUTANG WAJIB PAJAK UNTUK PAJAK BUMI DAN BANGUNAN …
Penulisan Laporan Akhir ini bertujuan untuk mengetahui prosedur pengurangan denda piutang wajib pajak atas Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Palembang. Penulis juga ingin memberikan informasi dan pengetahuan kepada masyarakat umum terkait adanya denda pajak serta prosedur pengurangan/keringanan denda piutang untuk Pajak Bumi dan Bangunan. Maka penulis melakukan kegiatan …
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- xv, 47 hlm.; ilus.; tab, 29 cm
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- T1810072025
PROSEDUR PEMBAYARAN PAJAK HOTEL DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG
Penulis membahas prosedur pembayaran pajak hotel di Badan Pendapatan Daerah (Bapenda) Kota Palembang. Studi dilakukan melalui praktik kerja/magang di Bapenda Kota Palembang dengan tujuan untuk memahami secara mendalam alur pembayaran pajak hotel dan mengidentifikasi hambatan yang masih dihadapi dalam pelaksanaannya. Metode pengumpulan data dilakuka n secara langsung di Bapenda Kota Palembang. H…
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- xv, 51 hlm.; ilus.; tab, 29 cm
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- T1811712025
PROSEDUR PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) PADA BADAN PENDAPATAN DAERA…
Penulis melaksanakan kegiatan praktik kerja lapangan di Badan Pendapatan Daerah (BAPENDA) Kota Palembang dengan fokus pada prosedur penerimaan Pajak Bumi dan Bangunan (PBB). Tujuan dari pelaksanaan magang ini adalah untuk memahami secara mendalam prosedur penerimaan PBB sebagai salah satu sumber Pendapatan Asli Daerah (PAD) Kota Palembang. Hasil dari kegiatan magang menunjukkan bahwa Bapenda Ko…
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- x, 53 hlm.; ilus.; tab, 29 cm
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- T1808402025
PROSEDUR PENERIMAAN PAJAK DAERAH MELALUI PAJAK REKLAME PADA BADAN PENDAPATAN …
Pajak Reklame adalah salah satu sumber Pendapatan Asli Daerah (PAD) yang penting untuk Pembangunan daerah. Namun, pendapatan pajak reklame Palembang masih berfluktuasi dan belum mencapai target yang diharapkan. Laporan ini mengidentifikasi berbagai hambatan yang datang dari pajak reklame. Selain itu, laporan ini menyajikan prosedur pemungutan pajak reklame yang berlaku, termasuk prosedur pendaf…
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- xvii, 70 hlm.; ilus.; tab, 29 cm
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- T1803562025
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…
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- xx, 68 hlm.; ilus.; tab.; 29 cm
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- T1838852025
PENGARUH KONEKSI POLITIK, TRANSFER PRICING, DAN STRATEGI BISNIS TERHADAP AGRE…
This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) as a proxy.The …
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- xxiii, 443 hlm.; ilus.; tab.; 29 cm.
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- T1803682025
ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS …
This study aims to analyze the level of compliance and realization of Income Tax Article 22 at the Department of Tourism and Creative Economy of Muara Enim Regency. A descriptive qualitative method was employed, utilizing observation, interviews, and documentation covering the period from 2022 to 2024. The findings indicate that treasurers generally comply with the provisions regarding the with…
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- xviii, 86 hlm.; ilus.; tab.; 29 cm.
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- T1772402025
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN SURAT TAGIHAN PAJAK P…
This study aims to test the effect of self-assessment system, tax audit and VAT Tax Collection Letter on the growth of Value Added Tax revenue through a study at Tax Offices in Palembang City. The method used in this study is a quantitative method with secondary data. The population used in this study is the Tax Offices in Palembang City for the period 2020-2024 with a research sample of 3 Tax …
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- xviii, 105 hlm.; ilus.; tab.; 29 cm.
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- T1763702025
PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN PP NO 55 TAHUN…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Jumlah responden pada penelitian ini…
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- xvii, 131 hlm.; ilus.; tab.; 29 cm.
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- T1758922025
ANALISIS PROYEKSI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KOTA PALEMBAN…
This study aims to analyze the projection of Land and Building Tax (PBB) revenue at Bapenda Kota Palembang for the years 2025-2029. This study is motivated by the discrepancies between the targets and the actual realizations of PBB revenue in Palembang City from 2019 to 2023, which indicate the need for accurate revenue projections to support more effective fiscal policy planning. This study em…
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- xxi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1758132025
PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENG…
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies listed on the idx from 2020-2024. Using a purposive sampling method, a total of 16 companies were selected as the research sample. The independent variabels in this study are current tax expense, liqui…
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- xviii, 115 hlm.; ilus.; tab.; 29 cm.
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- T1756932025
PENGARUH PERENCANAAN PAJAK, PENGGUNAAN ASET, GOOD CORPORATE GOVERNANCE, DAN P…
Profitabilitas sangat penting bagi sebuah perusahaan untuk kelangsungan usahanya. Tujuan dari penelitian ini adalah menganalisis dan menguji pengaruh perencanaan pajak, good corporate governance, dan pertumbuhan penjualan terhadap profitabilitas. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Teknik pengambilan sampel yang dig…
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- xii, 71 hlm.; ilus.; 29 cm
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- T1419002024
EFEKTIVITAS PROGRAM PELAYANAN SAMSAT DOOR TO DOOR DI SAMSAT UPTB PALEMBANG 1.
Sistem SAMSAT bertujuan memudahkan pemilik kendaraan bermotor membayar pajak kendaraan bermotor sesuai peraturan. Pada 2022, Pendapatan Asli Daerah (PAD) Sumatera Selatan mencapai Rp 4.930.955.849,52, namun di wilayah SAMSAT Palembang 1 terdapat tunggakan pajak sebesar Rp 480.651.500,00, yang berdampak negatif pada PAD Sumatera Selatan. Untuk mengatasi hal ini, program SAMSAT Door to Door terus…
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- xvii, 109 hlm.; ilus.; 29 cm
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- T1630582024
DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KAS…
One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influencing Gen-Z's tax compliance, focusing on tax information, taxpayer awareness, and trust in government, particularly in the digital tax system initiated by the Directorate General of Taxes through the…
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- xviii, 135 hlm.; ilus.; tab.; 29 cm.
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- T1725562025
PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUD…
This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable. The research population was taken from the Indonesia Stock Exchange (IDX) in energy sector companies in the oil, gas & coal sub-sector for the period 2020-2023. The data used is secondary data in th…
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- xx, 167 hlm.; ilus.; tab.; 29 cm.
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- T1719892025
PENGARUH KETERBUKAAN PERDAGANGAN, INVESTASI, DAN TENAGA KERJA TERHADAP PENERI…
This study aims to analyze the effect of trade openness investment, and labor on tax revenues in ASEAN using panel data analysis techniques. The data used in this study are quantitative, obtained from the official websites of Bank Indonesia, World Bank, and Trading Economics for the period 2012 – 2022 and the scope of the study cuvers 4 ASEAN countries, Indonesia, Malaysia, Thailand, Filipina…
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- xix, 109 hlm.; ilus.; tab.; 29 cm.
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- T1716042025
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJ…
Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sanctions and tax rates on the compliance of MSME taxpayers moderated by tax socialization. Tax compliance is measured by the number of people who pay and deposit taxes on time. The population in this study…
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- xix, 107 hlm.; ilus.; tab.; 29 cm.
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- T1715362025
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN …
Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This study aims to analyze the influence of information technology, tax knowledge, and education level on MSME tax compliance in Palembang. The method used is data analysis with Structural Equation Modelli…
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- xix, 96 hlm.; ilus.; tab.; 29 cm.
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- T1711542025
PENGARUH PENERIMAAN PAJAK DAERAH, RETRIBUSI DAERAH DAN LABA BUMD TERHADAP PER…
Keywords: ZIS, Inflation, Economic Growth, Poverty This research aims to analyze the influence of regional tax revenues, regional levies and BUMD profits on Economic Growth in South Sumatra Province. The data used in this research comes from the Central Statistics Agency of South Sumatra Province regarding regional taxes, regional levies, BUMD profits and Economic Growth for 2003-2022. The rese…
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- xvii, 86 hlm.; ilus.; tab.; 29 cm.
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- T1707632025
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