PENGARUH SALES GROWTH, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN LEVERAGE TERH…

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sales growth, capital intensity, ukuran perusahaan dan leverage terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor barang konsumsi sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Penelitian merupakan penelitian kuantitatif dengan teknik pengambilan sam…

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN KUALITAS PELAYANAN PUBL…

This research aims to determine: (1) the influence of taxpayer awareness on Motor Vehicle Taxpayer Compliance at Samsat Palembang 1, (2) the influence of tax knowledge on motor vehicle taxpayer compliance at Samsat Palembang 1, (3) the influence of Public Service Quality on compliance motor vehicle taxpayers at Samsat Palembang 1. The research sample used was motor vehicle taxpayers registered …

PROSEDUR PERHITUNGAN DAN PEMBAYARAN GAJI PEGAWAI DI DINAS TENAGA KERJA PALEMBANG

The procedure for calculating and paying employee salaries is an important aspect in the financial management of the Palembang Manpower Office. This observation focuses on the procedure for calculating and paying salaries to assess their effectiveness and efficiency. The method used is a descriptive approach through observation, interviews, and documentation studies. The results of the study in…

PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…

This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…

PENGARUH PERAN TAX CENTER DAN PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN…

This study aims to examine the influence of the role of the tax center and the role of tax volunteers in reporting annual tax returns on individual taxpayer compliance. The subjects of this study were male and female employees at the Faculty of Economics, Sriwijaya University. Using a purposive sampling method, the sample size for this study was 110 taxpayer respondents, but only 65 were proces…

PENGARUH PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, SELF ASSESSMENT SYSTEM DAN MOD…

This research aims to examine the influence of tax audits, tax sanctions, self- assessment systems and modernization of the tax administration system on the complianceof Palembang City MSMEs taxpayers. The method in this research uses quantitative witha descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken using the Non Probabili…

MEKANISME PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENDAP…

The author conducted an internship at the Pusri Pension Fund. The Pusri Pension Fund is an institution that manages a pension program to ensure the welfare of pension participants in their old age. The title of this Final Report is “ Calculation and Reporting Mechanism of Value Added Tax (VAT) ON Rental Income at the Pusri Pension Fund (DAPENSRI) Year two thousand twenry-five”. Value Added …

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…

TAX AVOIDANCE DITINJAU DARI CORPORATE GOVARNANCE (STUDI PADA PERUSAHAAN PERTA…

This research aims to empirically test and analyze the influence of the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership on tax avoidance. The sample of this research is 39 mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, selected through judment purposive sampling. The data analyzed comes from the idx.co.i…

Perpajakan Edisi Terbaru

Edition

-

ISBN/ISSN

978-623-013-790-7

Collation

xxii, 446 hlm.; 23 cm

Series Title

-

Call Number

336.2 Mar p

PENERAPAN K-MEANS CLUSTERING UNTUK SEGMENTASI WAJIB PAJAK SEBAGAI DASAR PENYU…

Pengelolaan data wajib pajak yang efektif sangat penting untuk meningkatkan tingkat kepatuhan dan mengoptimalkan pendapatan daerah. Penelitian ini bertujuan untuk mengatasi keterbatasan penerapan segmentasi wajib pajak berbasis data pada instansi Samsat tingkat lokal dengan menerapkan metode K-Means Clustering sebagai pendukung penyusunan strategi Customer Relationship Management (CRM) yang leb…

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 …

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX…

This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary da…

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…

PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPOR…

Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 p…

DETERMINASI YANG MEMPENGARUHI TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN EN…

This research aims to examine and analyze the influence of environmental social governance, institutional ownership, liquidity, audit committee and audit quality on tax avoidance in energy companies in the Southeast Asia region in 2015-2022. The population in this research is 13 energy companies in the Southeast Asia region in 2015-2022. The sampling technique used was a saturated sampling tech…

PENGARUH MONEY ETHICS DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK…

This study analyzes the influence of money ethics and tax penalties on taxpayer compliance in Kayuagung City using a quantitative survey approach. Referring to the Theory of Planned Behavior, individual behavior is influenced by intentions based on attitudes, subjective norms, and perceived behavioral control. The results show that money ethics does not significantly affect taxpayer compliance,…

ANALISIS JUMLAH PENGUSAHA KENA PAJAK DAN INFLASI TERHADAP PENERIMAAN PAJAK PE…

Penelitian ini bertujuan untuk menguji pengaruh jumlah pengusaha kena pajak, dan inflasi terhadap penerimaan pajak pertambahan nilai. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel menggunakan sampling jenuh, yaitu sebanyak 36 pasang data terdiri dari 12 laporan bulanan KPP Palembang Ilir barat dan BPS Kota Palembang periode 2017 – 2019. Analisi…

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…

ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) …

This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regenc…

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

Hukum Pajak

Edition

-

ISBN/ISSN

978-602-18914-6-9

Collation

xiv, 138 hlm., 23 cm

Series Title

-

Call Number

343 Erm h