PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY T…

This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampl…

PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP TINDAKAN P…

This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The independent variables in this study are Leverage (X1), Capital Intensity (X2), and Inventory Intensity (X3), while the dependent variable is Tax Avoidance (Y). The…

PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP KINERJA KEUANG…

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat kabupaten di wilayah Suku Komering, yaitu OKU, OKU Timur, OKU Selatan, dan OKI, selama periode 2015-2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan dat…

PENGARUH KINERJA INVESTASI, PERPUTARAN KAS, DAN NILAI PERUSAHAAN TERHADAP KIN…

This study aims to examine the effect of investment performance, cash turnover, and firm value on financial performance, with Islamic Good Corporate Governance (ICG) as a moderating variable. The object of this research is energy sector companies listed on the ISSI for the period 2020–2024. Using a purposive sampling method, the study obtained a sample of 17 companies with a total of 85 obser…

MEKANISME PEMBAYARAN GAJI PEGAWAI PADA DINAS KESEHATAN PALEMBANG

This study explores the payroll mechanism for employees at the Palembang City Health Office, particularly in the context of implementing accounting information systems in the public sector. The payroll process is generally structured, starting from the collection of required documents, data entry, and ending with the disbursement of salaries directly into each employee’s bank account. However…

PROSEDUR PERTANGGUNGJAWABAN UANG PERSEDIAAN DAN TAMBAHAN UANG PERSEDIAAN PADA…

This study aims to analyze the accountability procedures for Petty Cash (Uang Persediaan UP) and Additional Petty Cash (Jambahan Uang Persediaan TUP) at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sumatra Province, based on Ministry of Finance Regulations (PMK) No. 210/PMK.05/2022 and 182/PMK.05/2022. The methods used include document studies, i…

PENGARUH DEWAN KOMISARIS INDEPENDEN, PROFITABILITAS, LEVERAGE, ENVIRONMENTAL …

This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using multiple linear regression on 105 observations from 21 companies, the results show that the Independ…

PENGARUH SALES GROWTH DAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP NILA…

This study examines the effect of Sales Growth and Environmental Social Governance (ESG) on Company Value, with Tax Avoidance as an intervening variable. The sample consists of 54 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Data was obtained from the Indonesia Stock Exchange and Refinitiv Workspace, then analyzed using Path Analysis with the assistanc…

Akuntansi Manajemen: Konsep, Manfaat & Rekayasa, Edisi 3

Edition

3

ISBN/ISSN

979-691-074-8

Collation

xxiv, 534 hlm.; 26 cm

Series Title

-

Call Number

658 Mul a

SEMBILAN FENOMENA BISNIS

Edition

-

ISBN/ISSN

979-605-675-5

Collation

263 hlm.: 23 cm.

Series Title

-

Call Number

658 Kas s

BIAYA DAN HARGA POKOK II

Edition

-

ISBN/ISSN

-

Collation

259 hlm. ; 22 cm.

Series Title

-

Call Number

657.42 Adi b 1970

AKUNTANSI BIAYA: PERENCANAAN DAN PENGENDALIAN, EDISI 9 JILID 2

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PRINSIP- PRINSIP AKUNTANSI, EDISI 19 JILID I

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COST ACCOUNTING (kalkulasi harga pokok)

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Teori Akuntansi, Edisi Keempat Jilid I

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Accounting for Governmental & Nonprofit Entities, 15e

Edition

-

ISBN/ISSN

978-0-07-337960-9

Collation

xvii, 778 p.; ill.: 26 cm

Series Title

-

Call Number

657 Wil a

PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP A…

This study aims to examine the effect of earnings management, managerial ownership and profitability on tax aggressiveness with independent commissioners as moderating variables. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX). The population of this study is energy sector companies for the period 2021-2024, and the sampling technique uses purposive samp…

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA INSTALASI FARMASI …

This study aims to analyze and assess the compliance of the implementation of the internal control system for drug inventory at the Pharmacy Installation of the Health Office of Ogan Komering Ilir District (IFK OKI). This research employs a qualitative method with a case study approach. The analysis refers to the five components of COSO (Committee of Sponsoring Organizations of the Treadway Com…

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, CAPITAL INTENSITY DAN PRO…

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor pertambangan logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Agresivitas pajak diukur dengan menggunakan metode Effective Tax Rate (ETR). Populasi dalam penelitian ini…

PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN JUMLAH WAJIB PAJAK (WP)…

Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Palembang Ilir Timur. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder. Populasi yang digunakan dalam penelitian ini adalah KPP Pratama Palembang Ilir Timur peri…

ACCOUNTING ; Principles & Practices

Edition

4th

ISBN/ISSN

0-538-80800-4

Collation

xxv, 991 p. : ill. ; 23 cm

Series Title

-

Call Number

657 Nee a 1991

SISTEM AKUNTANSI

Edition

-

ISBN/ISSN

978-602-1674-82-6

Collation

viii, 156 hlm. ; 23 cm

Series Title

-

Call Number

657 Suj s

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), KUALITAS AUDIT DAN RISIKO PER…

Penelitian ini menganalisis pengaruh Environmental Social Governance (ESG), kualitas audit, dan risiko perusahaan terhadap penghindaran pajak pada perusahaan IDX30 periode 2022–2024. Dengan pendekatan kuantitatif dan analisis regresi linier berganda, data dari 21 perusahaan (63 observasi) dianalisis. Penghindaran pajak diukur melalui Effective Tax Rate (ETR), ESG berdasarkan standar GRI, kual…

PENGARUH SELF ASSESSMENT SYSTEM, ETIKA UANG DAN LINGKUNGAN SOSIAL TERHADAP TI…

Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palembang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang dipilih secara purposive sampling. Analisis data di…

SISTEM INFORMASI AKUNTANSI, BUKU DUA Edisi Indonesia

Edition

6

ISBN/ISSN

979-8190-21-1

Collation

xvi, 710 hlm.: ilus.; 28 cm.

Series Title

-

Call Number

657.4 Bod s

PENGARUH KONEKSI POLITIK, KEPEMILIKAN KELUARGA, GENDER DIVERSITY DEWAN KOMISA…

This study aims to understand how political connections, family ownership, and gender diversity on the board of commissioners influence tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a quantitative approach, the data were analyzed through multiple linear regression with SPSS version 27. The sample was selected usin…

Dasar-dasar AKUNTANSI, Edisi 6 Jilid 2

Edition

6

ISBN/ISSN

979-539-66-2

Collation

xxviii, 452 hlm. ; 25 cm

Series Title

-

Call Number

657 Jus a

AKUNTANSI SUATU PENGANTAR, BUKU 1 EDISI 5 REVISI

Edition

5

ISBN/ISSN

979-691-183-3

Collation

xxvi, 450 hlm.; 26 cm.

Series Title

-

Call Number

657 Soe a

AKUNTANSI SUATU PENGANTAR, BUKU 2 EDISI 5 REVISI

Edition

5 Revisi

ISBN/ISSN

978-979-691-184-1

Collation

xv, 445 hlm. ; 26 cm

Series Title

-

Call Number

657 Soe a

PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP…

This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampl…