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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
PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & …
This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector companies in 2018-2022. Using the purposive sampling method, the number of samples in this study was 34 companies with a total of 90 observations, but there were 24 outlier data so that there were on…
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- xx, 115 hlm.; ilus.; tab.; 29 cm.
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- T1704672025
FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Ma…
This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The research sample was 70 with purposive sampling method using secondary data from IDX. The results showed that tax avoidance, company size and cost of de…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1704562025
FAKTOR-FAKTOR YANG MEMENGARUHI DIGITALISASI ADMINISTRASI PERPAJAKAN DI PALEMBANG
This study aims to analyze determinant factors of the digitalization of tax administration in Palembang. The number of research samples was 118 tax consultants registered in three associations namely AKP2I, IKPI and PERKOPPI in Palembang obtained by saturated sampling technique. The statistical method used is Partial Least Square (PLS) analysis with SmartPLS 3.0 software with a Structural Equat…
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- xx, 128 hlm.; ilus.; tab.; 29 cm.
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- T1688512025
PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN CORE TAX ADMINISTRATION SYSTEM (CTAS…
Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak terhadap penggunaan Core Tax Administration System (CTAS) pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. CTAS diukur menggunakan metode Theory Acceptance Model (TAM). Populasi dalam penelitian ini berjumlah 270 wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelit…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- T1686452025
EVALUASI PENGELOLAAN PAJAK SARANG BURUNG WALET DALAM MENINGKATKAN PENDAPATAN …
The swallow's nest tax in Palembang City is facing several problems, namely that in 2023 there will be a decrease in the number of taxpayers and the realization of tax revenue. This research aims to evaluate the management of swallow's nest tax in increasing the Regional Original Income of Palembang City, especially at the Regional Revenue Agency of Palembang City. The research method used is d…
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- xiii, 123 hlm.; ilus.; tab.; 29 cm.
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- T1686332025
PENGARUH DIGITAL TRANSFORMATION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE, DAN MA…
This research aims to examine the influence of digital transformation, environmental, social, and governance and marketing on tax avoidance on non-cyclical companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The number of samples in this study was 51 samples determined by the purposive sampling method. The types and sources of data used in this study were secondary data o…
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- xix, 121 hlm.; ilus.; tab.; 29 cm.
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- T1685852025
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUAL…
This study aims to analyze the influence of company size, profitability, leverage and sales growth on tax aggressiveness. In this research sample, mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period are used. The number of samples in this study was 102 samples determined by the purposive sampling method. The type and source of data used in this study is secondary da…
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- xvi, 91 hlm.; ilus.; tab.; 29 cm.
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- T1686182025
PERTIMBANGAN HAKIM DALAM MENJATUHKAN LAMANYA PIDANA PENJARA PADA TINDAK PIDAN…
Skripsi ini berjudul “Pertimbangan Hakim dalam Menjatuhkan Lamanya Pidana Penjara pada Tindak Pidana Tidak Menyetorkan Pajak yang telah Dipotong atau Dipungut (Studi Kasus Putusan Nomor 543/Pid.Sus/2023/PN Plg)”. Pada penelitian ini, penulis mengkaji mengenai pertimbangan hakim mengenai lamanya pidana penjara pada pelaku tindak pidana tidak menyetorkan pajak yang telah dipotong atau dipungu…
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- xii, 135 hlm.; 29 cm.
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- T1680662025
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN T…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total samp…
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- xix, 70 hlm.; ilus.; 29 cm
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- T1378522023
ANALISIS LAJU PERTUMBUHAN, KONTRIBUSI, DAN EFEKTIVITAS PENERIMAAN PBB-P2, BPH…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palembang City from 2018 to 2022. This research utilizes a quantitative descriptive method. The data for this research are the reports of PBB-P2, BPHTB, groundwater tax revenue, and local revenue of Palemb…
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- xvi,103 hlm.;ilus.; 29 cm
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- T1416542024
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN D…
This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 21 companies was generated with observations of 45 companies with data sources originating from financial reports. Data analysis techniques using multiple linear re…
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- xix, 82 hlm.; ilus.; 29 cm
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- T1415302024
PENGARUH CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY DAN PROFITABILI…
This study aims to examine and analyze the effect of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax aggressiveness was measured using the effective tax rate method. The population of this study consisted of food and beverage sub se…
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- xix, 97 hlm.; ilus.; tab.; 29 cm.
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- T1679622025
PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING, DAN INTENSITAS PERSEDIAAN TERH…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh financial distress, transfer pricing, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel penelitian sebanyak 84 perusahaan dipilih dengan metode purposive sampling. Jenis dan sumber yang digunakan adalah data sekunder be…
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- xix, 101 hlm.; ilus.; tab.; 29 cm.
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- T1678892025
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP AGR…
This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage proxied by the debt-to-equity ratio on tax aggressiveness proxied by the effective tax rate (ETR). The research object is financial sector companies listed on the Indonesia Stock Exchange (IDX) from …
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- xviii, 101 hlm.; ilus.; tab.; 29 cm.
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- T1681102025
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE, DAN INDEPENDENT CO…
This study aims to analyze the effect of capital intensity, inventory intensity, leverage, and independent commissioners on tax aggressiveness with profitability as a moderating variable on primary consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR) method. The popu…
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- xvi, 71 hlm., ilus., tab.; 29 cm
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- T1652232025
LAJU PERTUMBUHAN, EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADA…
This study analyzes the growth rate, effectiveness, and contribution of advertising tax revenue to the original local government revenue of Ogan Ilir Regency. Using a descriptive method with a qualitative approach, data was gathered from primary and secondary sources through observation, documentation, and interviews. The analysis includes growth rate, effectiveness, and contribution ratios. Th…
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- xxii, 378 hlm., ilus., tab.; 29 cm
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- T1649862025
PENGARUH DIGITAL TRANSFORMATION, PENGENDALIAN INTERNAL, DAN MANAJEMEN LABA TE…
This study aims to examine the effect of digital transformation, internal control and earnings management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 88 with a purposive sampling method using secondary data from the IDX. Data analysis was carried out using multiple linear regression using SPSS version…
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- xx, 116 hlm.; ilus.; tab.; 29 cm.
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- T1678772025
PENGARUH TAX PLANNING, DEFFERED TAX EXPENSE, DEFFERED TAX ASSET DAN TAX AVOID…
Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, deffered tax expense, deffered tax asset dan tax avoidance terhadap manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Jumlah sampel sebanyak 130 sampel yang ditentukan berdasarkan metode purposive sampling. Teknik analisis data yang digunak…
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- xxi, 108 hlm.; ilus.; tab.; 29 cm.
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- T1649622025
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, D…
This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. This research is a quantitative study with the type of data in the f…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1678632025
PERTUKARAN INFORMASI KEUANGAN SECARA OTOMATIS DALAM PERSPEKTIF KEADILAN DAN T…
Basis pajak tergerus praktik penghindaran dan pengelakan pajak yang memanfaatkan keterbatasan akses informasi keuangan. Salah satunya mengeser profit dan menyimpan uang hasil kegiatan tersebut di negara-negara suaka pajak (tax haven) atau Offshore Financial Center. G20 sepakat meningkatkan kerjasama di bidang perpajakan pertukaran informasi keuangan secara otomatis. Multiateral Competent Author…
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- xviii, 345 hlm.; ilus.; 29 cm
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- T1403012023
PENGARUH NILAI – NILAI EKONOMI TERHADAP MORAL PAJAK WARGA NEGARA REPUBLIK I…
This study aims to examine the influence of economic values variables consisting of five dimensions: income, business ownership, fulfilment of needs, competition and the impact of hard work on the tax morale of Indonesian citizens controlled by several control variables (age, gender, education level, employment status, religion and marital status). This research uses a quantitative approach, sp…
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- xvii, 108 hlm.; ilus.; 29 cm
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- T1425862024
ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI…
This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). This study used firm size, profitability, and leverage as control variables. The research focuses on non-financial companies in the ASEAN-5 countries from 2019 to 2023. Purposive sampling was used to …
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- xix, 195 hlm.; ilus.; tab.; 29 cm.
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- T1661532025
DAMPAK KEBIJAKAN PEMBERIAN PENGURANGAN POKOK DAN PENGHAPUSAN SANKSI ADMINISTR…
Public policy generally refers to the steps or decisions taken by the government to carry out its tasks, which can range from regulations to decisions. The government of Palembang city has set a policy in the form of providing a reduction in property tax arrears (PBB) as a decision they made so that the PBB arrears of a taxpayer can be reduced. However, every policy issued by the government mus…
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- xiii, 114 hlm.; ilus.; 29 cm
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- T1428012024
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