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This research aims to determine the influence of motivation and work environment on employee performance at PT. Pertamina (Case Study at Citra Grand City Gas Station, Palembang City). The population in this study were employees of the Citra Grand City gas station in Palembang City, Palembang, using a saturated sampling technique with a sample of 32 respondents. The data collection method used i…
Melinjo leaves (Gnetum gnemon L.) have been widely researched in their use as an efficacious medicinal plant. Flavonoid as secondary metabolite compounds contained in melinjo leaves have the potential to be antioxidants. Antioxidant activity test on the ethanol fraction of melinjo leaves was tested with in vivo method with the aim of determining its effect on malondialdehyde (MDA) levels, catal…
This study aims to examine the effect of tax planning, sustainability report, capital structure, liquidity and firm growth on firm value in banking sector companies on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, a sample of 16 companies was obtained with a total of 64 observations with data sources in the form of financial statements and sustainability rep…
This study aims to empirically examine the effect of size, leverage, profitability, capital intensity ratio and inventory intensity ratio against on effective tax rate. The independent variables used in this study are size, leverage, profitability, capital intensity ratio and inventory intensity ratio. While the dependent variable used in this study is effective tax rate. The population in this…
This study aims to examine the perceptions of E-Tickets, service quality, and taxpayer awareness in increasing motor vehicle tax compliance in the city of Palembang. The type of data used in this study is primary data using quantitative methods. The population in this study are motor vehicle taxpayers who have 2-wheeled and 4-wheeled vehicles and are active and registered at the UPTB BAPENDA So…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh beban pajak, tunneling incentive, exchange rate, kepemilikan asing, dan ukuran perusahaan terhadap keputusan transfer pricing. Data penelitian yang digunakan adalah data sekunder, yakni laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah perusahaan manufakt…
Penelitian ini bertujuan untuk mengetahui : Pengaruh penerapan e-filing terhadap Kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur, Pengaruh tingkat pemahaman perpajakan terhadap Kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur, Pengaruh kesadaran Wajib Pajak terhadap kepatuhan Wajib Pajak di KPP Pratama Palembang Ilir Timur. Pengaruh penerapan e-filing, tingkat pemahaman perpa…
Transfer pricing for the tax authority is an effort to avoid high tax burdens. However, in deciding whether the company is correct in carrying out transfer pricing, it is best to pay attention to the principles of fairness and justice, and special relationships. As companies develop, it is not just avoiding the tax burden that is a factor in companies carrying out transfer pricing. The aim of t…
This study aims to analyze the effect of tax knowledge, tax rates and tax sanctions on individual MSME taxpayer compliance. This research data uses a quantitative approach method. The population in the study is individual MSME taxpayers in the City of Muara Enim. Testing the research hypothesis using the coefficient of determination, simultaneous test and partial test using SPSS version 22. The…
The objectives were to identify the characteristics of three nutrient efficient maize lines crossed by Polycross Method and to identify the characteristics of maize seed caused by xenia effect through polycross method compared with the results of selfing. This research was conducted on February to June 2013 at the Experimental Field of Department Agronomy, Agriculture Faculty, Sriwijaya Univers…
Azospirillum sp. and Azotobacter sp. are non simbiotic N2 fixing bacteria and growth regulator substance producer, such as indole acetic acid. The objectives of this research were to study the production of indole acetic acid (LAA) by Azospirillum sp. and Azotobacter sp. bacteria and to investigate the influence on rice growth under different levels of N and P. This study was conducted from Mar…
Tujuan penelitian ini adalah : (1) mengukur peranan Koperasi Sido Makmur Perkasa dalam meningkatkan pendapatan usahatani kacang panjang, (2) menghitung tingkat pendapatan usahatani kacang dan (3) menganalisis hubungan antara peranan Koperasi Sido Makmur Perkasa dengan tingkat pendapatan usahatani kacang panjang. Penelitian dilakukan pada Koperasi Sido Makmur Perkasa di Desa Pulau Kabal Kecamata…
Penelitian ini dilaksanakan di Desa Sungai Rebo Kabupaten Banyuasin pada Bulan Juli 2013. Tujuan dari penelitian ini adalah : 1) untuk mengukur kinerja PPL dalam program SL-PTT, 2) untuk mengukur partisipasi petani dalam program SL-PTT, 3) dan untuk menganalisis hubungan antara kinerja PPL dengan partisipasi petani dalam melaksanakan program SL-PTT di Desa Sungai Rebo Kabupaten Banyuasin. Metod…