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PERSEPSI E-TILANG, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK DALAM MENING…
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…
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- xviii, 66 hlm.; Ilus.; 29 cm
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- T1073642023
PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, EXCHANGE RATE, KEPEMILIKAN ASING, …
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…
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- xv, 75 hlm.; ilus.; 29 cm
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- T1298752023
PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB…
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…
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- xviii, 70 hlm.; ilus.; 29 cm
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- T1300012023
PENGARUH EXCHANGE RATE, DEBT COVENANT, TUNNELING INCENTIVE, MEKANISME BONUS, …
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…
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- xvi, 77 hlm.; Ilus.; 21 cm
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- T1299142023
PENGETAHUAN PAJAK, TARIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJA…
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…
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- xix, 58 hlm.; ilus.; 29 cm
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- T899282022
EFEKTIVITAS PENERAPAN TAPPING BOX SEBAGAI MONITORING TERHADAP PENERIMAAN WA…
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 …
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- xix, 66 hlm.; ilus.; 29 cm
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- T961262023
PENGARUH TAX MINIMIZATION, TAX HAVEN, GOOD CORPORATE GOVERNANCE (GCG), DAN KE…
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…
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- xii, 70 hlm.; ilus.; 29 cm
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- T1032442023
PENGARUH LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TE…
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…
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- xviii, 65 hlm.; ilus.;29 cm
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- T1305882023
PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMISARIS INDEPENDEN TERHADAP PENGHIND…
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…
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- xx, 84 hlm.; ilus.; 29 cm
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- T1353522023
PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, DAN LOVE OF MONEY TERHADAP P…
Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh sistem perpajakan, keadilan perpajakan dan love of money terhadap persepsi wajib pajak orang pribadi tentang penggelapan pajak (tax evasion). Penelitian ini menggunakan sampel dari wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak Pratama Palembang Ilir Timur. Teknik pengambilan sampel yang digunakan d…
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- xxi, 72 hlm.; ilus.; 29 cm
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- T1299962023
PENGARUH PAJAK, BONUS MECHANISM, EXCHANGE RATE DAN COMPANY SIZE TERHADAP TRAN…
The study aims to analyze and determine the effect of Tax, Bonus Mechanism, Exchange Rate and Company Size on Transfer Pricing decision. The type of data used in this research is secondary data in the form of financial reports of companies sourced from www.idx.co.id website. The population of this reasearch is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021. Sampli…
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- xvii, 75 hlm.; Ilus.; 29 cm
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- T1034272023
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, LEVERAGE, PROFITABILITAS, DA…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital intensity, inventory intensity, leverage, profitabilitas, dan likuiditas terhadap agresivitas pajak. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Penelitian…
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- xxi, 73 hlm.; ilus.; 29 cm
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- T1298722023
PENGARUH DEFERRED TAX EXPENSES, FREE CASH FLOW DAN TAX PLANNING TERHADAP EARN…
This study aims to examine the effect of deferred tax expense, free cash flow and tax planning on earnings management. This research focuses on BUMN companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 20 companies. The type of data used in the research is secondary data in the form of financial reports and annual report audited of BUMN companies listed on the Indo…
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- xvii, 70 hlm.; Ilus.; 29 cm
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- T1300632023
PENGARUH TINGKAT PENGHASILAN, SANKSI PERPAJAKAN, DAN KESADARAN DIRI WAJIB PAJ…
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh tingkat penghasilan, sanksi perpajakan, dan kesadaran diri wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor pada pekerja transportasi online di Kota Palembang. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif dengan in-depth interview. Pengumpulan data dilakukan melalui penyebaran kues…
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- xviii, 84 hlm.; ilus.; 29 cm
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- T1301912023
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, LIKUIDITAS, PROFITABILITA…
This research aims to prove empirically how the Current ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO) influence simultaneously or partially on Profit Changes in construction companies listed on the Stock Exchange. Indonesia effect for the 2017-2021 period. This research is quantitative research using secondary data obtained from the company's fi…
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- xix, 76 hlm.; ilus.; 29 cm
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- T1304872023
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL …
Penelitian ini bertujuan untuk menguji pengaruh aset pajak tangguhan, beban pajak tangguhan, kepemilikan manajerial, dan koneksi politik terhadap manajemen laba pada perusahaan manufaktur. Pengambilan sampel menggunakan teknik purposive sampling dengan total sampel yang digunakan sebanyak 110 sampel data dari 22 perusahaan yang sesuai dengan kriteria pemilihan sampel dengan tahun pengamatan 201…
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- xviii, 74 hlm.; ilus.; 29 cm
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- T1268832023
PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, COM…
This research aims to examine and analyze the influence of Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size on Tax Planning (An Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange in the Years 2018-2022). The research period spans five years, from 2018 to 2022. This study adopts a quantitative approach utilizing secondary data. Data…
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- xviii, 86 hlm.; ilus.; 29 cm
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- T1268742023
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK TERHADAP KEWAJIBAN PERPAJ…
This study aims to determine the effectiveness and contribution of tax collection with reprimand letter, distress warrant, and confiscation letter to corporate’s tax revenue. The object of this study is Pratama Palembang Ilir Timur Tax Office. This study uses secondary and primary data. The research method used is descriptive research method. The data analysis technique used is descriptive an…
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- xxii, 80 hlm.; ilus.; 29 cm
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- T1275462023
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, PROFITABILITAS, DAN LEV…
Penelitian ini bertujuan untuk menguji secara empiris pengaruh corporate social responsibility, likuiditas, profitabilitas, dan leverage terhadap agresivitas pajak. Data pada penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan populasi yaitu seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2020, sebanyak 45 perusahaan diambil s…
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- vii, 65 hlm.; ilus.; 29 cm
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- T706422021
EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR …
This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, researchers used descriptive research analysis techniques. This technique is done by collecting data, then processing it by arranging, sorting, grouping, and verifying the data so that an evaluation o…
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- xvii, 79 hlm.; Ilus.; 21 cm
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- T701432021
PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN MANAJEMAN LABA TERHADAP PENGHI…
Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data berupa data sekunder. Pengujian hipotesis menggunakan teknik analisis linear berganda dan Moderated Regression Analysis (MRA) dengan alat analisis…
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- xviii, 90 hlm.; Ilus.; 29 cm
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- T1209682023
PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE, PROFITABILITAS, SALES GROWTH, DA…
Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020 dengan populasi sebanyak 134 perusahaan. Teknik pengambilan sampel menggunakan Teknik purposive sampling sehingg…
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- xviii, 66 hlm.; Ilus.; 29 cm
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- T1288932023
EVALUASI FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK (STUDI EMPIRIS P…
Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, leverage, capital intensity ratio dan pertumbuhan penjualan terhadap manajemen pajak yang diproksikan dengan tarif pajak efektif. Jenis data pada penelitian ini merupakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Populasi pada penelitian ini merupakan perusahaan pertambangan yang terdaftar dalam…
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- xvii, 72 hlm.; Ilus.; 29 cm
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- T1179362023
ANALISIS USER EXPERIENCE PADA SISTEM PERPAJAKAN ELEKTRONIK MENGGUNAKAN USER E…
This study aims to test user experience in using the electronic taxation system using a user experience questionnaire at construction companies registered in Gapensi Palembang. The research method used is a quantitative research method with a descriptive approach. The population in the study was 35 companies. The sampling technique used is saturated sampling. Based on the results of the study, …
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- xv, 81 hlm.; ilus.; 29 cm
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- T1206022023
PENGATUH PENERAPAN E- TAX PADA PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN…
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e- tax, pajak hotel, pajak restoran, dan pajak hibuan terhadap pendapatan asli daerah dengan berfokus pada Kota Palembang. Data yang digunakan adalah data sekunder berupa data pendapatan perbulan pajak hotel, pajak restoran, pajak hiburan, dan pendapatan asli daerah dari tahun 2017-2020. Teknik pengambilan sampel yang digunakan adalah…
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- xviii, 61 hlm.; Ilus.; 29 cm
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- T1286212023
PENGARUH SISTEM PERPAJAKAN, KEADILAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI P…
This study aims to examine the effect of tax system, tax fairness, tax discrimination, tax technology and information on tax evasion. The object of this research is an individual taxpayer registered at the Palembang Ilir Timur Primary Tax Service Office. This research is a quantitative research. This research data is primary data in the form of questionnaires that are distributed directly to re…
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- xvii, 71 hlm.; Ilus.; 29 cm
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- T1209582023
PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN M…
This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Intervening variable in Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research was conducted because there were inconsistencies in the results of previous studies. The popu…
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- x, 126 hlm.; Ilus.; 29 cm
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- T1276652023
PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KON…
This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study uses a quantitative approach with secondary data types. The population in this study are multinational companies listed on the IDX in 2017-2021. The number of samples in this study were 65 companies …
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- xvii, 79 hlm.; ilus.; 29 cm
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- T987742023
PENGARUH THIN CAPITALIZATION DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOID…
This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative research with secondary data obtained in the form ofcompanies financial and annual report through the official IDX and the manufacturing companies website. The samples in this study are 25 manufacturi…
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- xvi, 68 hlm.; Ilus.; 29 cm
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- T1109222023
PENGARUH CORPORATE SOCIAL RESPONSIBILITY,GENDER DIVERSITY, DEWAN KOMISARIS IN…
The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The type of data used in this study is secondary data obtained from the official website listed in the Indonesia Stock Exchange. The object of research is manufacturing companies listed in the Indonesia Sto…
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- xx, 79 hlm.; Ilus.; 29 cm
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- T1287202023
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