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…
This research is a comparative analysis research, a research method that compares patterns of cause-and-effect relationships by analyzing the factors that cause the occurrence of a particular phenomenon. Data collection techniques are carried out through interviews, observation, and qualitative data analysis. This study aims to determine the development of the tapping box application system as …
This research aims to examine the effect of tax minimization, tax haven, good corporate governance, and foreign ownership on transfer pricing. This type of research is quantitative with the data technique method used is secondary data. The population in this research is 148 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study use…
This research aims to determine the effect of leverage, capital intensity, inventory intensity and sales growth on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange 2018-2022. The sampling method used a purposive sampling method and 17 companies were obtained as samples with a research period of 5 years, resulting in 85 observations. The data analysis used is a mul…
This research aims to determine and analyze the influence of profitability, leverage and independent commissioners on tax avoidance in the banking sector in Indonesia in 2020-2022. This research is quantitative research. The type of data used is quantitative data which is panel data. The data collection technique uses the documentation method. The population of this study consisted of 104 compa…
Penelitian ini berjudul “Collaborative Governance Dalam Peningkatan Produktivitas Kopi Di Kabupaten Lahat”. Collaborative Governance merupakan upaya untuk menyatukan visi dan misi guna mencapai tujuan bersama. Upaya ini dilakukan dalam rangka mewujudkan misi Kabupaten Lahat untuk meningkatkan perekonomian rakyat serta mencapai kedaulatan sumber daya alam yang tersedia. Penelitian ini bertuj…