MEKANISME PERHITUNGAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP BERDASARK…

Author conducted an internship at the Pusri Pension Fund. The Pursi Pension Fund is engaged in the field of pension fund management, especially in managing and developing employee pension contributions for PT Pupuk Sriwijaya (Pusri) and/or its subsidiaries, in order to provide pension benefits to participants in accordance with applicable provisions. The title of this final report is “Calcula…

PROSEDUR PENGKREDITAN PAJAK MASUKAN TERHADAP PAJAK MASA PPN PADA APOTEK MARIN…

This final report is the result of a field internship at Marindi Cakrawala Bersama Pharmacy from January to March 2025, focusing on the mechanism of crediting Input Tax against VAT within a single tax period and its application in the pharmaceutical business. Data were collected through observation, documentation, and brief interviews during the internship, which revealed that the Input Tax cre…

MEKANISME PENGAWASAN WAJIB PAJAK TIDAK PATUH OLEH ACCOUNT REPRESENTATIVE PADA…

Taxpayer compliance is a crucial aspect of state revenue. The lack of public awareness regarding the importance of fulfilling tax obligations significantly impacts tax revenue. This final report aims to provide understanding and raise awareness of the importance of taxpayer compliance for a country while also examining the mechanisms of tax compliance supervision. According to Prof. Dr. Rachmad…

PROSEDUR PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN…

The final report is titled "The Procedure for Issuing a Request for Explanation on Data and/or Information (SP2DK) at KPP Pratama Palembang Ilir Barat." This report was conducted based on factual observations regarding the types of data collection used, namely documentation and interview techniques with account representatives in the implementation of SP2DK issuance procedures. The process was …

PROSEDUR PENYUSUNAN DAFTAR SASARAN EKSTENSIFIKASI (DSE) WAJIB PAJAK PADA KPP …

This final report, titled the procedure for preparing the list of taxpayer extensification targets (DSE) at KPP Pratama Palembang Ilir Barat, was conducted by examining the existing facts related to the types of data collection methods used, namely documentation and interview techniques with Account Representatives regarding the direct implementation of the DSE preparation procedure, starting f…

PROSEDUR PENGAWASAN WAJIB PAJAK STRATEGIS PADA KPP PRATAMA PALEMBANG ILIR BARAT

The Final Report entitled "Procedures for Monitoring Compliance of Strategic Taxpayers at KPP Pratama Palembang Ilir Barat" was prepared with the aim of reviewing the procedures applied in the supervision of compliance of strategic taxpayers. This observation uses a data collection method through a direct interview with an Account Representative(AR) at KPP Pratama Palembang Ilir Barat. The supe…

PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN AS…

This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used …

PENGARUH DIVERSITAS GENDER, DIVERSITAS KEBANGSAAN, SUSTAINABILITY REPORT DAN …

Penelitian ini bertujuan untuk menganalisis pengaruh diversitas gender, diversitas kebangsaan, sustainability report, dan kinerja keuangan terhadap agresivitas Pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2021. Variabel independen dalam penelitian ini adalah diversitas gender, diversitas kebangsaan, sustainability report, dan …

PENGARUH INTENSITAS PERSEDIAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP P…

This study aims to examine the effect of inventory intensity and Corporate Social Responsibility (CSR) on tax planning, as well as to test the role of leverage as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling, consisting of 30 manufacturing companies. This resea…

UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 28 TAHUN 2007 TENTANG PERPAJAKAN

Edition

-

ISBN/ISSN

978-979-396-398-3

Collation

iii, 459 hal.; 24 cm.

Series Title

-

Call Number

336 Und u

PENGARUH PENGHINDARAN PAJAK TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUS…

Penelitian ini memiliki tujuan untuk menguji secara empiris serta menganalisis pengaruh penghindaran pajak terhadap cost of debt dan juga menguji pengaruh kepemilikan institusional dalam memoderasi hubungan antara penghindaran pajak terhadap cost of debt pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Penetapan sampel yang digunakan ialah purposive sampling…

PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK, DAN GENDER DIVERSITY TERHADAP A…

Tax aggressiveness is an action to reduce taxable income through tax planning both legally and illegally in order to reduce the tax burden. This research is a type of quantitative research with the aim of finding out the influence of Financial Distress, Political Connections, and Gender Diversity on Tax Aggressiveness. The population used in this research is State-Owned Enterprises (BUMN) liste…

PETUNJUK PELAKSANAAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN …

Edition

-

ISBN/ISSN

979-683-797-8

Collation

viii, 111 hlm.: ilus. ; 23 cm

Series Title

-

Call Number

336.2 Rus p 2006

PERPAJAKAN: teori & kasus, BUKU SATU

Edition

-

ISBN/ISSN

979-691-155-8

Collation

xv, 433 hlm.; 26 cm

Series Title

-

Call Number

336 Res p

PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN PO…

Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. Th…

SUSUNAN DALAM SATU NASKAH UNDANG-UNDANG PERPAJAKAN

Edition

-

ISBN/ISSN

-

Collation

351 hlm. ; 23 cm

Series Title

`

Call Number

343.04 Sus s 2013

Perpajakan: Teori dan Kasus, Buku 1, Edisi 7

Edition

7

ISBN/ISSN

978-979-061-377-5

Collation

2 jil., 544 hlm. : 26 cm

Series Title

-

Call Number

336.2 Res p

EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA DAN PENYITAAN T…

This research aims to test the level of effectiveness of warning letters, forced letters and confiscations on tax revenues at the Pratama Lahat Tax Service Office. The analytical method used in this research is the descriptive analysis method. The data analysis technique used is the ratio analysis technique, the analysis used is the effectiveness ratio and contribution ratio. The results of thi…

PERPAJAKAN

Edition

2

ISBN/ISSN

979-533-595-2

Collation

xix, 284 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

336.2 Mar p

HIMPUNAN PERATURAAN PERUNDANG-UNDANGAN REPUBLIK INDONESIA TENTANG PERPAJAKAN:…

Edition

-

ISBN/ISSN

978-979-1272-77-3

Collation

92 hlm. : 19 cm

Series Title

-

Call Number

324.602 Him h

PERPAJAKAN Edisi Revisi

Edition

Revisi

ISBN/ISSN

979-605-733-6

Collation

xi, 220 hlm.; 24 cm.

Series Title

-

Call Number

366.2 Jud p

CARA MUDAH MEMAHAMI Ketentuan Umum dan Tata Cara Perpajakan (KUP) Ahmad Komara

Edition

-

ISBN/ISSN

978-979-3122-11-3

Collation

vi, 190 hlom 21 cm

Series Title

-

Call Number

336.2 Kom c

Perpajakan Edisi Revisi 2011

Edition

-

ISBN/ISSN

979-53308-37

Collation

xiv, 323 hlm. : ilus. ; 24cm.

Series Title

-

Call Number

336.2 Mar p

UNDANG-UNDANG REPUBLIK INDONESIA TAHUN 2000 TENTANG PERPAJAKAN

Edition

-

ISBN/ISSN

-

Collation

xi, 370 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

336.2 Und u

PENGARUH PERAN LINGKUNGAN, PENGETAHUAN PERPAJAKAN , PERSEPSI DAN MOTIVASI TER…

Penelitian ini bertujuan untuk menguji hubungan antara variabel peran lingkungan, pengetahuan perpajakan, persepsi dan motivasi terhadap minat mahasiswa berkarir di bidang perpajakan (studi kasus pada mahasiswa akuntansi Angkatan 2020 dan 2021). Berdasarkan metode purposive sampling dihasilkan sampel sejumlah 82 mahasiswa dengan jumlah populasi 476 mahasiswa dengan sumber data yang langsung ber…

PERPAJAKAN

Edition

-

ISBN/ISSN

-

Collation

x, 138 hlm. ; 23 cm

Series Title

-

Call Number

336.2 Per p 1990

Perpajakan Indonesia: Mekanisme dan Perhitungan

Edition

1

ISBN/ISSN

978-979-29-1329-3

Collation

-

Series Title

-

Call Number

336.24 Sup p

Pemotongan Pemungutan PPH & PPH Pasal 25/29 Lengkap dengan Undang- Undang, Ed…

-

UNDANG- UNDANG PERPAJAKAN BESERTA PAJAK BUMI DAN BANGUNAN SERTA BEA MATERAI

-

Perpajakan Teori dan Kasus, EDISI 8 BUKU I

-