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…
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…
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…
This research was motivated by the lack of tax morale of Indonesian citizens. This study aims to see the effect of a sense of security on the tax morale of Indonesian citizens. This study uses quantitative methods that aim to draw conclusions from the hypotheses that have been proposed in this study. The data used is in the form of secondary data taken from the results of the 7th World Value Su…
Palembang is one of the autonomous regions of Indonesia that already applying the concept of E-Government through the Electronic Tax program (E-Tax) can increase local government income through electronic tax collection. As the online tax system on the E-Tax application grows, on the other side of the user experience is one of the key factors in supporting the success of building an application…
Penelitian ini membahas tentang Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor pada Samsat Musi Rawas Utara. Hal ini merupakan upaya yang dilakukan oleh Samsat Musi Rawas Utara yang bertujuan untuk meningkatkan penerimaan pajak kendaraan bermotor khususnya di Kabupaten Musi Rawas Utara. Tujuan dari penelitian ini adalah untuk mengetahui strategi peningkatan penerimaan pajak kendaraan …
This research was conducted to test the research hypothesis. In this study, there are two independent variables, namely the use of E-Tax and trust in the government on one dependent variable, namely Tax Compliance. Tax Compliance plays an important role in the significance of tax revenue, in this study it is assumed that the use of E-Tax and Trust with the government can increase tax compliance…