Perpajakan Edisi Terbaru

Edition

-

ISBN/ISSN

978-623-013-790-7

Collation

xxii, 446 hlm.; 23 cm

Series Title

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Call Number

336.2 Mar p

PENGARUH PELAPORAN PAJAK SECARA ELEKTRONIK DAN PENGAWASAN PAJAK TERHADAP TING…

This study aims to examine the effect of electronic tax filing and tax supervision through the issuance of a Request for Explanation of Data and/or Information (SP2DK) on taxpayer compliance in Indonesia during the 2018-2024 period. This study employed an associative quantitative approach using secondary data obtained from the annual reports of the Direktorat Jenderal Pajak for the 2018- 2024 p…

PENGARUH LITERASI PAJAK DIGITAL DAN KEBIJAKAN PERPAJAKAN TERHADAP KEPATUHAN P…

This study aims to analyze the effect of digital tax literacy and tax policy on tax compliance among e-commerce MSMEs in Palembang City. The object of this study is e-commerce MSME owners in Palembang City. Using a purposive sampling method, the total sample of this study consisted of 118 respondents. The independent variables in this study are digital tax literacy and tax policy, while the dep…

PENGARUH TAX MINIMIZATION, TAX HAVEN, DAN PROFITABILITAS TERHADAP TRANSFER PR…

This study aims to examine the effect of tax minimization, tax haven, and profitability on transfer pricing, with institutional ownership as a moderating variable. The objects of this research are multinational companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The purposive sampling method was used to determine the sample, resulting in 58 companies with a total of …

KETENTUAN UMUM DAN TATACARA PERPAJAKAN : UU No. 16 Tahun 2000, UU No 9 Tahun …

Edition

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ISBN/ISSN

979-8767-66-7

Collation

viii, 404 hlm.; 21 cm.

Series Title

Seri Perpajakan

Call Number

348.336 2 Ket k

PADJAK PENDJUALAN

Edition

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ISBN/ISSN

-

Collation

186 hlm. ; 21 cm

Series Title

-

Call Number

336.24 Boe p

PROSEDUR PEMERIKSAAN PAJAK ATAS HASIL KEGIATAN PERMINTAAN PENJELASAN ATAS DAT…

Laporan akhir ini disusun berdasarkan hasil kegiatan magang di Kantor Pelayanan Pajak (KPP) Pratama Palembang Ilir Barat pada periode Januari hingga Februari 2026, dengan fokus pembahasan mengenai prosedur pemeriksaan pajak atas hasil kegiatan Permintaan Penjelasan atas Data dan/atau Keterangan (P2DK). Tujuan penulisan laporan ini adalah untuk mengamati tahap persiapan, menganalisis tahap pelak…

PROSEDUR PENONAKTIFAN AKUN WAJIB PAJAK ORANG PRIBADI DI BAWAH (PTKP) MELALUI …

Coretax is a digital tax administration system implemented by the Directorate General of Taxes on January 1, 2025. The integration of the National Identity Number as the Taxpayer Identification Number caused many individuals earning below the Non-Taxable Income threshold to be registered as active taxpayers, creating administrative and accounting problems at the Tax Service Office level. This f…

PROSEDUR PENCATATAN PERSEDIAAN ATK PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMB…

Persediaan Alat Tulis Kantor (ATK) merupakan bagian dari Barang Milik Negara (BMN) yang penting dalam menunjang kelancaran operasional instansi pemerintah. Laporan akhir ini bertujuan untuk mendeskripsikan dan menganalisis prosedur pencatatan persediaan ATK pada KPP Pratama Palembang Ilir Barat. Hasil pengamatan menunjukan bahwa terdapat empat tahapan yaitu; (1) Tahap Penerimaan, (2) Tahap Peny…

PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK TERHADAP WAJIB PAJAK DI KPP PRATAMA I…

This final report was prepared based on the results of an internship program conducted at the Tax Service Office (KPP) Pratama Ilir Barat I Palembang, focusing on the procedure for issuing Tax Collection Letters (Surat Tagihan Pajak/STP) to taxpayers. The purpose of this report is to describe the procedures for issuing STP, identify the implementation of the Coretax system in the issuance proce…

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS GAJI APARATUR SIPIL…

ABSTRAK Laporan akhir ini berjudul “Prosedur Pemotongan Pajak Penghasilan (PPh) Pasal 21 atas Gaji Aparatur Sipil Negara (ASN) pada Badan Pendapatan Daerah Provinsi Sumatera Selatan.” Penulisan laporan akhir ini bertujuan untuk mengetahui dan memahami prosedur pemotongan PPh Pasal 21 atas gaji ASN yang diterapkan pada Badan Pendapatan Daerah Provinsi Sumatera Selatan, mulai dari proses peng…

PROSEDUR PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN (PPH) FINAL 4 AYAT (2) …

This final report aims to examine the procedures for calculating and depositing Final Income Tax (PPh) Article 4 Paragraph (2) for Micro, Small, and Medium Enterprises (MSMEs) at Emy Yunita Tax Consultant Office. The method used is descriptive, conducted through an internship using observation and documentation techniques. The results show that the calculation of MSME Final Income Tax is based …

PROSEDUR PEMBAYARAN PAJAK RESTORAN MELALUI APLIKASI TANJAK (TERMINAL LAYANAN …

Restaurant tax is one of the important sources of Regional Original Revenue (PAD) that supports regional development. To improve service effectiveness, the Regional Revenue Agency (BAPENDA) of Palembang City has introduced the TANJAK (Tax Service Terminal) application as a digital tax payment facility. This final report aims to evaluate the procedure for paying restaurant tax through the TANJAK…

UNDANG-UNDANG PAJAK PERSEROAN PAJAK PENDAPATAN PBDR DAN MPS-MPO sebagaimana b…

Edition

-

ISBN/ISSN

-

Collation

v, 122 hlm. ; 21 cm

Series Title

-

Call Number

336.24 Und u

EFEKTIVITAS KOMUNIKASI PEMASARAN DALAM MENCAPAI TARGET PAJAK REKLAME DI BADAN…

The effectiveness of marketing communication is the level of success of the activities carried out by Bapenda in conveying information, increasing tax target achievements, and encouraging taxpayer compliance, especially for billboard taxes, thereby impacting billboard tax revenue according to the set targets. The main focus of this final report is to understand the marketing communication strat…

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 4 AYAT (2) ATAS JASA KONSTRUKSI P…

Pajak Penghasilan (PPh) Pasal 4 (2) mengatur pengenaan pajak yang bersifat final atas pendapatan yang diperoleh dari sumber dan jasa tertentu (seperti jasa konstruksi, sewa tanah atau bangunan, pengalihan hak atas tanah atau bangunan yang diperoleh dari hasil undian berhadiah, dan sebagainya). PPh Pasal 4(2) atau "PPh final" merupakan pajak penghasilan yang bersifat final yang berasal dari suat…

MEKANISME PEMOTONGAN PPH FINAL PASAL 4 AYAT (2) ATAS SEWA TANAH DAN/ATAU BANG…

Salah satu jenis transaksi yang sering dilakukan oleh badan usaha, termasuk dalam sektor layanan kesehatan, adalah sewa tanah dan/atau bangunan. Transaksi ini memiliki kewajiban perpajakan yang bersifat final menurut Pajak Penghasilan (PPh) Pasal 4 Ayat (2), yang memerlukan proses pemotongan yang tepat agar sesuai dengan ketentuan perpajakan yang berlaku. Kegiatan Praktik Kerja Lapangan (PKL) y…

PROSEDUR PEMUTAKHIRAN ATAS PERUBAHAN DATA OBJEK PAJAK BUMI DAN BANGUNAN PERDE…

dan Perkotaan/PBB-P2) is one of the sources of Regional Original Revenue that plays an important role in financing regional development. Along with the rapid development of Palembang City, tax object data are susceptible to changes; therefore, a systematic data updating procedure is required. This report aims to examine the procedures for updating PBB-P2 due to changes in tax object data, the o…

EFEKTIVITAS ADMINISTRASI PENGURANGAN POKOK PIUTANG PBB-P2 PADA TAHUN 2025 DI …

This final report aims to examine the administrative procedures of the PBB-P2 principal reduction, analyze its level of effectiveness, and identify the supporting and inhibiting factors in its implementation at the Regional Revenue Agency of Palembang City in 2025. The method used was direct observation during an internship at the Collection, Planning, and Regional Revenue Development Division,…

PROSEDUR PENERAPAN PPH FINAL ATAS PEKERJAAN KONSTRUKSI TERINTEGRASI DI PT PLN…

The construction services sector contributes significantly to national development, necessitating the precise implementation of its taxation procedures. This observation aims to identify and explain the implementation procedures of Final Income Tax (PPh Final) on integrated construction work at PT PLN (Persero) UID S2JB UP3 Palembang. Rivai Customer Service Unit (ULP) Palembang, as well as to a…

PROSEDUR ADMINISTRASI PELAPORAN BUKTI POTONG PAJAK PENGHASILAN 21 PADA PT. JA…

Income Tax Article 21 (PPh 21) is a tax imposed on income earned from employment, positions, services, or other activities received by employees and non-employees, and it serves as one of the government's main sources of revenue. PT Jasa Raharja Putera, a state-owned enterprise operating in the financial services sector, is responsible for carrying out the withholding, calculation, payment, and…

PROSEDUR PEMOTONGAN, PENYETORAN, & PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) AT…

​This final report aims to analyze and evaluate the procedures for withholding, depositing, and reporting Value Added Tax (VAT) on the procurement of goods in the form of transformers at PT PLN (Persero) UP3 Palembang. The method used in this report is a descriptive method with a qualitative approach, carried out through direct observation, interviews, and data collection from company documen…

PROSEDUR PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL …

This final report aims to analyze the procedures for withholding, depositing, and reporting Income Tax Article 4 Paragraph (2) on construction services at PT PLN (Persero) UP3 Palembang, particularly in the electrical network development project in Burai Village. This study employs a descriptive method with a direct observation approach during the internship period, supported by literature stud…

PROSEDUR PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN (PPh) FINAL PASAL 4 AYA…

The author carried out an internship at the State Assets and Auction Service Office (KPKNL). The title of this final report is “Procedure for the Calculation and Payment of Final Income Tax Article 4 Paragraph (2) on the Transfer of Land and Building Rights through the State Assets and Auction Service Office.” Final Income Tax Article 4 Paragraph (2) is a tax imposed on income derived from …

MEKANISME PENGAJUAN KAS GANTI UANG (GU) DI DINAS TENAGA KERJA DAN TRANSMIGRAS…

Cash Reimbursement (GU) is a mechanism used to replace Petty Cash Funds that have been utilized to finance operational activities in regional government agencies. The GU submission process involves several administrative stages supported by accountability documents and related officials in regional financial management. This final report aims to understand the mechanism of Cash Reimbursement su…

PROSEDUR PERHITUNGAN PAJAK PENERANGAN JALAN (PPJ) PADA TAGIHAN LISTRIK DI PT.…

Laporan akhir ini disusun berdasarkan hasil kegiatan Praktik Kerja Lapangan (PKL) selama dua bulan di PT PLN (Persero) Unit Layanan Pelanggan (ULP) Sukarami, yang beroperasi di bawah naungan Unit Pelaksana Pelayanan Pelanggan (UP3) Palembang, Unit Induk Wilayah (UIW) Sumatera Selatan, Jambi, dan Bengkulu (S2JB). Membahas prosedur perhitungan Pajak Penerangan Jalan (PPJ) atau Pajak Barang dan Ja…

PROSEDUR PEMOTONGAN PAJAK PENGHASILAN PASAL 23 ATAS JASA KATERING PADA RS. SI…

Dalam aktivitas operasional suatu badan usaha, khususnya pada sektor layanan kesehatan, terdapat berbagai jenis transaksi jasa yang menimbulkan kewajiban perpajakan. Salah satu kewajiban tersebut adalah pemotongan Pajak Penghasilan (PPh) Pasal 23 atas jasa tertentu yang diterima oleh pihak lain. Oleh karena itu, diperlukan mekanisme pemotongan yang tepat agar sesuai dengan ketentuan perpajakan …

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), PROFITABILITAS, WOMAN D…

This study examines the effect of Environmental, Social, and Governance (ESG), profitability, woman director, and capital intensity on tax aggressiveness in companies listed on the Indonesia Stock Exchange during 2020–2024. Using purposive sampling, 33 companies were selected, resulting in 165 observations. This research employs a quantitative approach with secondary data from annual and sust…

PROSEDUR VERIFIKASI DAN VALIDASI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (B…

Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) is one of the sources of Regional Original Revenue (PAD) that plays an important role in financing regional development. In its implementation, BPHTB collection applies a self assessment system, which means that the government gives trust to taxpayers to independently calculate, pay, and report their tax liabilities. However, in practice, there …

PROSEDUR PELAKSANAAN PENAGIHAN PAJAK PADA KPP PRATAMA PALEMBANG ILIR BARAT

This observation aims to describe the procedure for implementing active tax collection at KPP Pratama Palembang Ilir Barat based on the provisions of Law Number 19 of 2000 concerning Tax Collection by Distress Warrant (UU PPSP). which has been harmonized with Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). The collection process includes the issuance of warning le…