ANALISIS TARGET PENCAPAIAN PENAGIHAN PIUTANG PAJAK DAN PENANGANANNYA STUDI KA…

Tax collection is a series of actions taken by tax authorities such as BAPENDA to ensure taxpayers pay off their outstanding tax debts and collection fees. The main focus of this final report is the percentage of regional tax receivables collection at BAPENDA Ogan Ilir Regency. The purpose of this report is to determine the percentage of tax receivables collection from 2020 to 2024, explain the…

PERSPEKTIF WAJIB PAJAK BADAN TERHADAP PENERAPAN CORE TAX ADMINISTRATION SYSTE…

This study examines corporate taxpayers’ perspectives on the implementation of the Core Tax Administration System (CTAS). CTAS is a tax administration reform initiated by the Directorate General of Taxes to improve efficiency, transparency, and tax compliance through an integrated digital system. This research employs a descriptive quantitative approach using questionnaire data collected from…

TINDAK PIDANA PERPAJAKAN

Edition

1

ISBN/ISSN

979-41-4129-1

Collation

x, 212 hlm.; 21 cm

Series Title

-

Call Number

343.04 Sya t

KEJAHATAN DI BIDANG PERPAJAKAN

Edition

1

ISBN/ISSN

978-979-769-331-2

Collation

xiv, 216 hlm., 21 cm.

Series Title

-

Call Number

364.132 Sai k

PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHAD…

This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sa…

ASAS DAN DASAR PERPAJAKAN 2

Edition

-

ISBN/ISSN

-

Collation

x, 199 hlm.; 21 cm.

Series Title

-

Call Number

336.2 Soe a

PERATURAN PELAKSANAAN UNDANG-UNDANG PERPAJAKAN TAHUN 1995 (KUP, PPH, PPN)

Edition

-

ISBN/ISSN

-

Collation

xii, 438 hlm. ; 23 cm

Series Title

-

Call Number

341.1 Per p

PENGETAHUAN PAJAK, PERSEPSI KEMUDAHAN, DAN KEPATUHAN WAJIB PAJAK DI ERA DIGIT…

This study aims to analyze the effect of tax knowledge and perceived ease of use (PEOU) on the compliance of non-employee individual taxpayers in Palembang City, with technology adoption serving as a mediating variable. In addition, the study compares compliance levels across three income categories (low, medium, and high) to identify any significant differences between groups. A quantitative m…

KOMPILASI UNDANG-UNDANG PERPAJAKAN TERLENGKAP: Susunan Satu Naskah Tahun 2006

Edition

-

ISBN/ISSN

978-979-691-381-7

Collation

v, 396 hal. : ill. ; 27 cm

Series Title

-

Call Number

343.04 Fit k

HUKUM PAJAK (Dilengkapi dengan Latihan Soal)

Edition

-

ISBN/ISSN

979-691-127-2

Collation

viii, 290 hlm. ; 26 cm

Series Title

-

Call Number

341,1 Sug h

PANDUAN UJIAN SERTIFIKASI KONSULTAN PAJAK ( BREVET PAJAK) TINGKAT A,B,C DILEN…

Edition

-

ISBN/ISSN

979-691-020-9

Collation

1 jil., 422 hlm. ; 26 cm

Series Title

-

Call Number

336.2 Sua p

Perpajakan: Teori dan Kasus, Buku 1, Edisi 2

Edition

2

ISBN/ISSN

979-691-252-X

Collation

xv, 424 hlm. ; 26 cm

Series Title

-

Call Number

336,31 Res p

PERPAJAKAN INDONESIA: Pembahasan Sesuai dengan Ketentuan Perundang-undangan P…

Edition

5

ISBN/ISSN

979-691-236-8

Collation

xvi, 230 hlm. : ilus. ; 26 cm

Series Title

-

Call Number

336.2 Wal p

IMPLEMENTASI KEBIJAKAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB…

The implementation of the Acquisition Duty of Rights on Land and Buildings (BPHTB) policy serves as an essential fiscal instrument in increasing the locally generated revenue (PAD) of Palembang City. This study aims to analyze the implementation of the BPHTB policy based on Regional Regulation Number 4 of 2023 using the Thomas B. Smith implementation model, which consists of four variables: ide…

Perpajakan : teori dan praktik berdasarkan aturan terbaru

Edition

-

ISBN/ISSN

978-623-013-908-6

Collation

xiv, 598.; 23 cm

Series Title

-

Call Number

336.2 Pras p

PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP NILA…

This study aims to empirically examine the effect of Environmental Social and Governance (ESG) disclosure on firm value, with tax avoidance as a mediating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data from 28 companies selected through purposive sampling. Da…

PENGARUH LOVE OF MONEY, PEMAHAMAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP P…

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh love of money, pemahaman perpajakan dan sanksi perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Kayu Agung tahun 2018-2022. Sampel penelitian ini diperoleh dengan menggunakan metode non pr…

MODEL PUBLIC SERVICE MOTIVATION DALAM PELAYANAN PAJAK BUMI DAN BANGUNAN PERDE…

This research is motivated by the problem of rural and urban land and building tax (PBB-P2) services. The original regional income (PAD) of Banyuasin Regency in 2018 and 2019 between the target and realization experienced an increase and exceeded the target set by the Banyuasin Regency Regional Revenue Agency, but in 2020 to 2022 for 3 years between the target and realization experienced a decr…

PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN BIG FIVE PERSONALITY …

This study is based on the low level of tax compliance in Indonesia despite the government's various efforts in education and system reform. This study aims to analyze the influence of tax literacy on the compliance of individual taxpayers by considering the role of the big five personality traits as a moderating variable, which includes extraversion, conscientiousness, openness, neuroticism, a…

Pemeriksaan Pajak

Edition

-

ISBN/ISSN

978-602-318-094-3

Collation

228 hlm.; 24 cm

Series Title

-

Call Number

336.2 Ily P

PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERI…

This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 ob…

PENGARUH CAPITAL INTENSITY, KOMPENSASI RUGI FISKAL, RELATED PARTY TRANSACTION…

This study aims to analyze the effect of capital intensity, fiscal loss compensation, related party transactions, and earnings management on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock…

PERATURAN PERPAJAKAN DI INDONESIA, Edisi Lengkap

Edition

-

ISBN/ISSN

979-518613-2

Collation

xii, 662 hlm. : 24 cm.

Series Title

-

Call Number

343.040 959 8 Tun p

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,UKURAN PERUSAHAAN,…

This study aims to analyze the influence of managerial ownership, institutional ownership, company size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The research method used is a quantitative method. The type of data in this study is secondary quantitative data obtained from the company's annual financial repo…

STRATEGI PENINGKATAN PAJAK RESTORAN MELALUI PENERAPAN TAPPING BOX DI BADAN PE…

This research is based on the implementation of restaurant tax in BAPENDA Kab. Ogan Ilir which still has various problems, many taxpayers do not understand their obligations in paying restaurant tax, have not obeyed reporting and payment. As well as the existence of taxpayers who commit tax reporting fraud so that the payments made do not match what they should be. Therefore, this study aims to…

PENGARUH IDEALISME, PENGALAMAN, KOMITMEN PROFESIONAL DAN SANKSI PERPAJAKAN TE…

This research aimed to examine and analyze the influence of idealism, experience, professional commitment, and tax sanctions on ethical decision-making among tax consultants. The population of this research consists of 118 tax consultants from three tax consultant associations in Palembang. The research sample obtained through purposive sampling, comprised 54 respondents from various associatio…

PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, PROFITABILITAS, DAN CAPITAL INT…

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, leverage, profitabilitas, capital intensity terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah perusahaan sektor kesehatan pada subsektor industri farmasi dan obat-obatan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan…

PENGARUH PENERIMAAN PAJAK TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA S…

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBNKB), dan Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) terhadap pertumbuhan ekonomi di Provinsi Sumatera Selatan periode 2012–2023. Data yang digunakan merupakan data sekunder dari BPS dan Badan Pendapatan Daerah, dianalisis menggunakan regresi linier berganda. Hasil penel…

PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK DAN KESADARAN…

This study aims to examine the influence of Tax Socialization, Tax Service, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance Who Have Freelance Work in Lubuklinggau City. The object of this study is individual taxpayers who have freelance work and report their taxes at the Lubuklinggau Pratama Tax Office. By using the total sampling method, the sample consisted of 98 resp…

PROSEDUR PERHITUNGAN DAN PENAGIHAN PAJAK AIR PERMUKAAN YANG TERUTANG OLEH BAD…

patan Asli Daerah (PAD) yang mendukung pelaksanaan pembangunan daerah. Salah satu jenis pajak yang dikelola oleh Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan adalah Pajak Air Permukaan (PAP), yang dikenakan atas pengambilan dan/atau pemanfaatan air permukaan oleh wajib pajak. Laporan ini bertujua untuk memahami prosedur perhitungan dan penagihan PAP yang terutang, serta meninjau …