PENGARUH MANAGERIAL ABILITY DAN MANAGERIAL OVERCONFIDENCE TERHADAP PENGHINDAR…

This study aims to examine the influence of managerial ability and managerial overconfidence on tax avoidance with sustainability performance as a moderating variable. The research subjects are non-financial companies listed on the Indonesia Stock Exchange from 2019 to 2024. This study uses a quantitative approach with secondary data. The data was collected through purposive sampling obtained f…

PENGARUH SIZE, INVENTORY INTENSITY, CAPITAL INTENSITY, DAN ENVIRONMENTAL, SOC…

This study aims to examine the effect of size, inventory intensity, capital intensity, and Environmental, Social, and Governance (ESG) on tax avoidance. The main theoretical framework used is agency theory. The secondary data used were obtained from the financial statements of companies listed on the Indonesia Stock Exchange in 2022-2024 and Eikon Refinitiv. The population in this study was all…

PENGARUH FOREIGN DIRECT INVESTMENT DAN GROSS DOMESTIC PRODUCT TERHADAP PENERI…

This study aims to examine the impact of foreign direct investment (FDI) and gross domestic product (GDP) on tax revenue in Asian countries over the period 2012-2023. This study uses inflation and the COVID-19 pandemic as control variables. The population in this study is all countries in Asia. Purposive sampling was used to determine the sample, resulting in 10 countries with a total of 120 ob…

PROSEDUR PERHITUNGAN DAN PENAGIHAN PAJAK AIR PERMUKAAN YANG TERUTANG OLEH BAD…

patan Asli Daerah (PAD) yang mendukung pelaksanaan pembangunan daerah. Salah satu jenis pajak yang dikelola oleh Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan adalah Pajak Air Permukaan (PAP), yang dikenakan atas pengambilan dan/atau pemanfaatan air permukaan oleh wajib pajak. Laporan ini bertujua untuk memahami prosedur perhitungan dan penagihan PAP yang terutang, serta meninjau …

TATA CARA PERHITUNGAN DAN PEMUNGUTAN BBNKB DAN OPSEN BBNKB PADA BADAN PENDAPA…

Bea Balik Nama Kendaraan Bermotor (BBNKB) merupakan pajak atas penyerahan hak milik kendaraan bermotor. Opsen BBNKB merupakan pungutan tambahan yang dibagikan kepada pemerintah Kabupaten/Kota. Laporan ini bertujuan untuk mengetahui dan memahami tata cara perhitungan dan pemungutan BBNKB dan Opsen BBNKB yang dilakukan oleh Badan Pendapatan Daerah Provinsi Sumatera Selatan. Berdasarkan hasil obse…

TATA CARA PERHITUNGAN, PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL…

Laporan ini membahas tentang tata cara pemotongan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 terhadap pegawai Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan. Penelitian dilakukan melalui kegiatan praktik kerja lapangan selama dua bulan dan bertujuan untuk mengetahui apakah pelaksanaan pemotongan serta pelaporan PPh 21 telah sesuai dengan ketentuan peraturan perpajakan terbaru, …

MEKANISME PEMUNGUTAN PPN ATAS PENGADAAN BARANG DAN JASA DI PT PERTAMINA HULU …

The purpose of this report is to understand the mechanism of Value Added Tax (VAT) collection on the procurement of goods and services at PT Pertamina Hulu Rokan Zona 4 Prabumulih, which has the status of a Cooperation Contract Contractor (KKKS) that has an obligation as a Collector (WAPU). Through internship activities, the author observed and studied the process and provisions for collecting,…

PENERAPAN SISTEM PAJAK PENGHASILAN (PPh) PASAL 23 ATAS JASA SEWA DI PT KILANG…

This final report is titled The Implementation of the Income Tax (PPh) Article 23 System on Rental Services at PT Kilang Pertamina Internasional Refinery Unit III Plaju, which aims to examine the mechanisms of calculation, recording, and reporting of Income Tax Article 23 on rental services as implemented by PT Kilang Pertamina Internasional Refinery Unit III Plaju, in accordance with applicabl…

PENERAPAN SISTEM PAJAK PENGHASILAN PASAL 23 ATAS JASA PERBAIKAN/PERAWATAN/PEM…

Laporan Akhir ini membahas tentang penerapan sistem penyetoran, pemotongan, dan pelaporan Pajak Penghasilan (PPh) Pasal 23 atas jasa transaksi jasa perbaikan, perawatan, dan pemeliharaan yang dilakukan oleh PT Kilang Pertamina Internasional RU III Plaju Palembang. PPh Pasal 23 dikenakan atas penghasilan yang diterima oleh wajib pajak dalam negeri atas imbalan jasa tertentu, termasuk jasa teknis…

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…

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…

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 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…

PENGARUH LEVERAGE, TRANSFER PRICING, CAPITAL INTENSITY, INVENTORY INTENSITY T…

This research aims to analyze the influence of leverage, transfer pricing, capital intensity, inventory intensity on tax aggressiveness. The type of data in this research is secondary data in the form of annual financial reports. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. Sampling was taken using a purposive sampl…

ANALISIS IMPLEMENTASI TAX PLANNING SEBAGAI USAHA UNTUK MEMINIMALISASI BEBAN P…

Edition

-

ISBN/ISSN

-

Collation

viii, 139 hlm.; tab.; 28 cm.

Series Title

-

Call Number

T622352008

PBB, BPHTB, & BEA MATERAI, Edisi Kedua

Edition

2

ISBN/ISSN

979-683-870-2

Collation

-

Series Title

-

Call Number

657.46 Rus p

TATA CARA PELUNASAN BEA MATERAI

Edition

-

ISBN/ISSN

979-20-7108-3

Collation

ix, 152 hlm.; tab.; 21 cm.

Series Title

-

Call Number

657.46 Bar t

Akuntansi Perpajakan

-

AKUNTANSI PERPAJAKAN, EDISI 3

Edition

3

ISBN/ISSN

978-979-061-269-3

Collation

1 Jil. 318 hlm.; 19 x 26 cm

Series Title

-

Call Number

657.46 Agu a

AKUNTANSI PERPAJAKAN

Edition

1

ISBN/ISSN

979-503-430-8

Collation

x, 545 hlm. : ilus. ; 26 cm

Series Title

-

Call Number

657.46 Har a

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMANFAATAN TEKNOLOGI I…

This research was aimed to measuring and determining the effect of taxpayer awareness, tax sanctions, and the use of information technology on tax compliance. This research uses quantitative methods and primary data. The population of this research was individual taxpayers residing in the Palembang Ilir Barat area. The sample of this research was obtained using non-probability sampling and acci…

MEKANISME PERHITUNGAN DAN PELAPORAN PPH 23 ATAS JASA PEMELIHARAAN SISTEM PADA…

The author does an internship at Dana Pensiun Pusri (DAPENSRI). Dana Pensiun Pusri (DAPENSRI) is an institution that manages pension funds for employees of PT Pupuk Sriwidjaja (PUSRI). The title of this final report is “Mechanism for the Calculation and Reporting of Income Tax Article 23 on System Maintenance Services at the Dana Pensiun Pusri in 2025”. Income Tax Article 23 is a type of ta…