Hukum Pidana Perpajakan: Konsep Penal Policy Tindak Pidana Perpajakan dalam P…

Edition

-

ISBN/ISSN

978-602-1642-38-2

Collation

xiv, 318 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

343.04 Nah h

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…

PENERAPAN CORETAX DARI PERSPEKTIF TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MEN…

Penerapan Core Tax Administration System (Coretax) merupakan bagian dari reformasi administrasi perpajakan berbasis digital yang dilakukan oleh pemerintah Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan Coretax dari perspektif Technology Acceptance Model (TAM) dalam mendukung reformasi administrasi perpajakan pada Dinas Kebudayaan dan Pariwisata Provinsi Sumatera Selatan. Penel…

MEKANISME PENETAPAN PAJAK KENDARAAN BERMOTOR JENIS KENDARAAN MINIBUS DI BADAN…

Laporan akhir ini bertujuan untuk menganalisis dan mengevaluasi mekanisme penetapan Pajak Kendaraan Bermotor (PKB) untuk jenis kendaraan minibus di Badan Pendapatan Daerah (Bapenda) Provinsi Sumatera Selatan, khususnya pada Unit Pelaksana Teknis Badan (UPTB) Samsat Palembang I. Pajak kendaraan bermotor merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang perlu dikelola secara aku…

ANALISIS PENGARUH E-TILANG, SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK DAN…

Motor Vehicle Tax (PKB) is a highly potential source of Regional Original Revenue (PAD), expected to improve public welfare and regional development. The increase in motor vehicle ownership should be in line with the increase in motor vehicle tax revenue, which exceeds the revenue target. However, many taxpayers still fail to comply with their motor vehicle tax payments. The purpose of this stu…

IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) UNTUK MENINGKATKAN KEPATUHA…

This study investigates whether the Coretax Administration System (CTAS) enhances taxpayer compliance in Indonesia’s digital tax environment by testing the roles of system quality and information quality. Although CTAS aims to simplify filing and payment, compliance may remain suboptimal when users face technical friction or receive information that is inaccurate, untimely, or irrelevant. Usi…

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…

ANALISIS TARGET PENCAPAIAN PENAGIHAN PIUTANG PAJAK DAN PENANGANANNYA STUDI KA…

Tax collection is a series of actions taken by tax authorities such as BAPENDA to ensure taxpayers pay off their outstanding tax debts and collection fees. The main focus of this final report is the percentage of regional tax receivables collection at BAPENDA Ogan Ilir Regency. The purpose of this report is to determine the percentage of tax receivables collection from 2020 to 2024, explain the…

TINDAK PIDANA PERPAJAKAN

Edition

1

ISBN/ISSN

979-41-4129-1

Collation

x, 212 hlm.; 21 cm

Series Title

-

Call Number

343.04 Sya t

KEJAHATAN DI BIDANG PERPAJAKAN

Edition

1

ISBN/ISSN

978-979-769-331-2

Collation

xiv, 216 hlm., 21 cm.

Series Title

-

Call Number

364.132 Sai k

ASAS DAN DASAR PERPAJAKAN 2

Edition

-

ISBN/ISSN

-

Collation

x, 199 hlm.; 21 cm.

Series Title

-

Call Number

336.2 Soe a

PERATURAN PELAKSANAAN UNDANG-UNDANG PERPAJAKAN TAHUN 1995 (KUP, PPH, PPN)

Edition

-

ISBN/ISSN

-

Collation

xii, 438 hlm. ; 23 cm

Series Title

-

Call Number

341.1 Per p

PANDUAN UJIAN SERTIFIKASI KONSULTAN PAJAK ( BREVET PAJAK) TINGKAT A,B,C DILEN…

Edition

-

ISBN/ISSN

979-691-020-9

Collation

1 jil., 422 hlm. ; 26 cm

Series Title

-

Call Number

336.2 Sua p

Perpajakan: Teori dan Kasus, Buku 1, Edisi 2

Edition

2

ISBN/ISSN

979-691-252-X

Collation

xv, 424 hlm. ; 26 cm

Series Title

-

Call Number

336,31 Res p

Perpajakan : teori dan praktik berdasarkan aturan terbaru

Edition

-

ISBN/ISSN

978-623-013-908-6

Collation

xiv, 598.; 23 cm

Series Title

-

Call Number

336.2 Pras p

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…

PERATURAN PERPAJAKAN DI INDONESIA, Edisi Lengkap

Edition

-

ISBN/ISSN

979-518613-2

Collation

xii, 662 hlm. : 24 cm.

Series Title

-

Call Number

343.040 959 8 Tun p

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…

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…

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