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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
PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJI…
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak di SAMSAT UPTB Palembang 1. Variabel independen yang digunakan untuk menguji tingkat kepatuhan wajib pajak adalah kesadaran wajib pajak dan kualitas pelayanan. Responden dalam penelitian ini adalah wajib pajak orang pribadi wilayah Palembang. Teknik pengambilan sampel dalam penelitian ini a…
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- xviii, 139 hlm.; ilus.; tab.; 29 cm.
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- T1640102024
PENGARUH TAX PLANNING, TAX AVOIDANCE, TAX AGGRESSIVENESS, DAN DEFERRED TAX EX…
This research aims to empirically examine the influence of tax planning, tax avoidance, tax aggressiveness, and deferred tax expense on firm value. The population used in this study comprises LQ-45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling method, a sample of 18 companies was selected, with 90 company observations derived from financial reports…
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- xxi, 113 hlm.; ilus.; tab.; 29 cm.
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- T1650422025
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERH…
This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in Muara Enim Regency. The population in this study were individual taxpayers who reside and are domiciled in Muara Enim Regency who are registered in Muara Enim Regency KP2KP totaling 61,677. The sampling method was accidental sampling using the Macklin formula total…
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- xvi, 68 hlm.; ilus.; tab.; 29 cm.
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- T1636162024
PENGARUH ORIENTASI IDEOLOGI TERHADAP MORAL PAJAK WARGA NEGARA REPUBLIK INDONESIA
This research aims to look at the influence of ideological orientation on the tax morality of citizens of the Republic of Indonesia. The problem of research is based on the lack of morality of Indonesian tax citizens. The ideological orientation of this study is seen from the ideology of patriarchy. The method used is the quantitative method of inferential in particular logistic regression. The…
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- xvii, 94 hlm.; ilus.; 29 cm
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- T1453772024
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP…
This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. Based on the purposive sampling method, a sample of 70 companies was produced with observations. as many as 14 companies with data so…
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- xix, 72 hlm.; ilus.; tab.; 28 cm
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- T1438942024
PENGARUH PROFITABILITAS, SALES GROWTH, DAN CORPORATE SOCIAL RESPONSIBILITY TE…
This research aims to analyze the influence of Profitability, Sales Growth and Corporate Social Responsibility on Tax Avoidance in property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. This research is quantitative research with the type of data in the from of secondary data. The data collection technique uses purposive sampling, namely 18 companies with an ob…
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- xix, 79 hlm.; ilus.; tab.; 28 cm
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- T1443962024
PENGARUH ENVIRONMENTAL UNCERTAINTY, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVO…
This research aims to get the empirical evidence of the effect of enviromenal uncertainty, leverage, and liquidity, toward tax avoidance in Indonesia pharmacy companies listed on Indonesia Stock Exchange during 2018 to 2021. Agency theory used as a theoritical study in this research. The data analysis technique in this research is using multiple linear regression analysis method. This research …
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- xvii, 65 hlm.; ilus.; tab.; 28 cm.
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- T1450742024
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN DAN DIREKSI AS…
This research aims to empirically test the relationship between corporate social responsibility, management compensation, foreign directors and tax avoidance which is moderated by the gender diversity of female directors. The population used in this research is non-financial companies listed on the Indonesia Stock Exchange (BEI) during 2020-2021. There are 573 samples for non-financial companie…
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- xvii, 86 hlm.; ilus.; tab.; 28 cm
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- T1488162024
PENGARUH KESADARAN WAJIB PAJAK KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP K…
This research aims to determine the influence of taxpayer awareness, quality of tax services and commitment to tax sanctions on land and building tax payments in Cengal District. The type of research used in this research is quantitative. The research method used was a questionnaire. The population in this research is all land and building tax payers in Cengal District. Meanwhile, the sample in…
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- xvii, 83 hlm.; tab.; ilus.; 28 cm
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- T1431882024
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, TAX HAVEN UTILIZATION DAN ENV…
This reseach aims to analyse the effect of transfer pricing, thin capitalization, tax haven utilization and environmental social governance on tax aggressiveness. The type of data in this study is secondary data, namely the annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange 2018-2022. Sampling using purposive sampling method with 32 companies that m…
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- xvi, 79 hlm.; ilus.; tab.; 28cm
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- T1441202024
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