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PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENJUALAN AIR DAN NON AIR DI PERUMDA T…
Laporan ini membahas perlakuan Pajak Pertambahan Nilai (PPN) atas penjualan air dan non-air di Perusahaan Umum Daerah Tirta Musi Palembang. Air bersih sebagai kebutuhan dasar masyarakat termasuk dalam kategori Barang Kena Pajak (BKP) yang dibebaskan dari pengenaan PPN berdasarkan ketentuan perpajakan yang berlaku, sedangkan layanan non-air seperti pemasangan sambungan baru dan jasa teknis lainn…
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- xvii, 53 hlm.; ilus.; tab, 29 cm
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- T1803082025
MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVIN…
Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural resources sector to regional income. Surface water tax is a tax imposed on the use of surface water, either for domestic, industrial, or commercial purposes. The purpose of this report is to describe…
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- xvii, 46 hlm.; ilus.; tab, 29 cm
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- T1812202025
PROSEDUR PELAPORAN SPT TAHUNAN ORANG PRIBADI MELALUI LAYANAN DJP ONLINE DI KA…
Pelaporan SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap Wajib Pajak, termasuk Wajib Pajak Orang Pribadi. Dalam era digital, Direktorat Jenderal Pajak menyediakan layanan DJP Online untuk mempermudah proses pelaporan tersebut. Laporan akhir ini bertujuan untuk memberikan pemahaman mengenai prosedur pelaporan SPT Tahunan Orang Pribadi melalui layanan DJP Online, serta mengevalua…
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- xiii, 47 hlm.; ilus.; tab, 29 cm
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- T1812352025
ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS …
This study aims to analyze the level of compliance and realization of Income Tax Article 22 at the Department of Tourism and Creative Economy of Muara Enim Regency. A descriptive qualitative method was employed, utilizing observation, interviews, and documentation covering the period from 2022 to 2024. The findings indicate that treasurers generally comply with the provisions regarding the with…
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- xviii, 86 hlm.; ilus.; tab.; 29 cm.
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- T1772402025
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN SURAT TAGIHAN PAJAK P…
This study aims to test the effect of self-assessment system, tax audit and VAT Tax Collection Letter on the growth of Value Added Tax revenue through a study at Tax Offices in Palembang City. The method used in this study is a quantitative method with secondary data. The population used in this study is the Tax Offices in Palembang City for the period 2020-2024 with a research sample of 3 Tax …
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- xviii, 105 hlm.; ilus.; tab.; 29 cm.
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- T1763702025
PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN PP NO 55 TAHUN…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah wajib pajak UMKM yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Jumlah responden pada penelitian ini…
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- xvii, 131 hlm.; ilus.; tab.; 29 cm.
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- T1758922025
ANALISIS PROYEKSI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KOTA PALEMBAN…
This study aims to analyze the projection of Land and Building Tax (PBB) revenue at Bapenda Kota Palembang for the years 2025-2029. This study is motivated by the discrepancies between the targets and the actual realizations of PBB revenue in Palembang City from 2019 to 2023, which indicate the need for accurate revenue projections to support more effective fiscal policy planning. This study em…
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- xxi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1758132025
PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENG…
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies listed on the idx from 2020-2024. Using a purposive sampling method, a total of 16 companies were selected as the research sample. The independent variabels in this study are current tax expense, liqui…
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- xviii, 115 hlm.; ilus.; tab.; 29 cm.
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- T1756932025
DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KAS…
One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influencing Gen-Z's tax compliance, focusing on tax information, taxpayer awareness, and trust in government, particularly in the digital tax system initiated by the Directorate General of Taxes through the…
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- xviii, 135 hlm.; ilus.; tab.; 29 cm.
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- T1725562025
PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUD…
This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable. The research population was taken from the Indonesia Stock Exchange (IDX) in energy sector companies in the oil, gas & coal sub-sector for the period 2020-2023. The data used is secondary data in th…
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- xx, 167 hlm.; ilus.; tab.; 29 cm.
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- T1719892025
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJ…
Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sanctions and tax rates on the compliance of MSME taxpayers moderated by tax socialization. Tax compliance is measured by the number of people who pay and deposit taxes on time. The population in this study…
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- xix, 107 hlm.; ilus.; tab.; 29 cm.
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- T1715362025
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN …
Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This study aims to analyze the influence of information technology, tax knowledge, and education level on MSME tax compliance in Palembang. The method used is data analysis with Structural Equation Modelli…
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- xix, 96 hlm.; ilus.; tab.; 29 cm.
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- T1711542025
PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & …
This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector companies in 2018-2022. Using the purposive sampling method, the number of samples in this study was 34 companies with a total of 90 observations, but there were 24 outlier data so that there were on…
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- xx, 115 hlm.; ilus.; tab.; 29 cm.
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- T1704672025
FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Ma…
This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 Period. The research sample was 70 with purposive sampling method using secondary data from IDX. The results showed that tax avoidance, company size and cost of de…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1704562025
FAKTOR-FAKTOR YANG MEMENGARUHI DIGITALISASI ADMINISTRASI PERPAJAKAN DI PALEMBANG
This study aims to analyze determinant factors of the digitalization of tax administration in Palembang. The number of research samples was 118 tax consultants registered in three associations namely AKP2I, IKPI and PERKOPPI in Palembang obtained by saturated sampling technique. The statistical method used is Partial Least Square (PLS) analysis with SmartPLS 3.0 software with a Structural Equat…
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- xx, 128 hlm.; ilus.; tab.; 29 cm.
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- T1688512025
PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN CORE TAX ADMINISTRATION SYSTEM (CTAS…
Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak terhadap penggunaan Core Tax Administration System (CTAS) pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. CTAS diukur menggunakan metode Theory Acceptance Model (TAM). Populasi dalam penelitian ini berjumlah 270 wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ilir Timur. Penelit…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- T1686452025
PENGARUH DIGITAL TRANSFORMATION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE, DAN MA…
This research aims to examine the influence of digital transformation, environmental, social, and governance and marketing on tax avoidance on non-cyclical companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The number of samples in this study was 51 samples determined by the purposive sampling method. The types and sources of data used in this study were secondary data o…
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- xix, 121 hlm.; ilus.; tab.; 29 cm.
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- T1685852025
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUAL…
This study aims to analyze the influence of company size, profitability, leverage and sales growth on tax aggressiveness. In this research sample, mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period are used. The number of samples in this study was 102 samples determined by the purposive sampling method. The type and source of data used in this study is secondary da…
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- xvi, 91 hlm.; ilus.; tab.; 29 cm.
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- T1686182025
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN T…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total samp…
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- xix, 70 hlm.; ilus.; 29 cm
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- T1378522023
ANALISIS LAJU PERTUMBUHAN, KONTRIBUSI, DAN EFEKTIVITAS PENERIMAAN PBB-P2, BPH…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palembang City from 2018 to 2022. This research utilizes a quantitative descriptive method. The data for this research are the reports of PBB-P2, BPHTB, groundwater tax revenue, and local revenue of Palemb…
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- xvi,103 hlm.;ilus.; 29 cm
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- T1416542024
PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN D…
This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the purposive sampling method, a sample of 21 companies was generated with observations of 45 companies with data sources originating from financial reports. Data analysis techniques using multiple linear re…
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- xix, 82 hlm.; ilus.; 29 cm
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- T1415302024
PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING, DAN INTENSITAS PERSEDIAAN TERH…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh financial distress, transfer pricing, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel penelitian sebanyak 84 perusahaan dipilih dengan metode purposive sampling. Jenis dan sumber yang digunakan adalah data sekunder be…
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- xix, 101 hlm.; ilus.; tab.; 29 cm.
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- T1678892025
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP AGR…
This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage proxied by the debt-to-equity ratio on tax aggressiveness proxied by the effective tax rate (ETR). The research object is financial sector companies listed on the Indonesia Stock Exchange (IDX) from …
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- xviii, 101 hlm.; ilus.; tab.; 29 cm.
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- T1681102025
PENGARUH DIGITAL TRANSFORMATION, PENGENDALIAN INTERNAL, DAN MANAJEMEN LABA TE…
This study aims to examine the effect of digital transformation, internal control and earnings management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 88 with a purposive sampling method using secondary data from the IDX. Data analysis was carried out using multiple linear regression using SPSS version…
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- xx, 116 hlm.; ilus.; tab.; 29 cm.
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- T1678772025
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, D…
This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. This research is a quantitative study with the type of data in the f…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1678632025
ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI…
This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). This study used firm size, profitability, and leverage as control variables. The research focuses on non-financial companies in the ASEAN-5 countries from 2019 to 2023. Purposive sampling was used to …
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- xix, 195 hlm.; ilus.; tab.; 29 cm.
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- T1661532025
ANALISIS PENGARUH LIKUIDITAS, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURA…
This research aims to test and analyze the influence of liquidity, corporate social responsibility (CSR), and company size on tax aggressiveness. The population in this study are companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) or the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling…
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- xviii, 68 hlm.; ilus.; tab.; 28cm
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- T1443442024
PENGARUH TAX AVOIDANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, TUNNELING INCENTIVE,…
This research aims to analyze the influence of tax avoidance, environmental social governance, tunneling incentive, exchange rate, and intangibles assets on transfer pricing. The type of data in this research is secondary data, namely the annual financial reports of manufacturing companies sourced from the 2018-2022 Indonesia Stock Exchange. Sampling used a purposive sampling method with 38 com…
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- xvii, 95 hlm.; ilus.; 29 cm
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- T1387182024
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIA…
This study aims to examine and analyze the effect of profitability, leverage, size company, and inventory intensity on tax management. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on Bursa Efek Indonesia (BEI) for the 2020-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling w…
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- xix, 65 hlm.; ilus.; 29 cm
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- T1387442024
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, E-FILING, PENGETAHUAN PERPAJAKAN, …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh self assessment system, e-filing, pengetahuan perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel penelitian sebanyak 270 sampel yang ditentukan menggunakan teknik purposive sa…
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- xviii, 69 hlm.; ilus.; 29 cm
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- T1378052023
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