EVALUASI PENERAPAN PAJAK BADAN SESUAI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR …

This study aims to evaluate the application of corporate tax according to the KUP of the PPh Law and the Law of the Republic of Indonesia Number 2 of 2020 on CV. Auto Mas Mobilindo. In this study, …

PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE DAN MANAJEMAN LABA TERHADAP PENGHI…

Penelitian ini bertujuan untuk menguji pengaruh environmental, social, governance dan manajemen laba terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini…

PENGARUH UKURAN PERUSAHAAN (SIZE), LEVERAGE, PROFITABILITAS, SALES GROWTH, DA…

Penelitian ini bertujuan untuk menguji pengaruh dari Ukuran Perusahaan (SIZE), Leverage, Profitabilitas, Sales Growth, dan Capital Intensity terhadap Penghindaran Pajak. Populasi dalam penelitian i…

EVALUASI FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK (STUDI EMPIRIS P…

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, leverage, capital intensity ratio dan pertumbuhan penjualan terhadap manajemen pajak yang diproksikan dengan tarif pajak efe…

ANALISIS USER EXPERIENCE PADA SISTEM PERPAJAKAN ELEKTRONIK MENGGUNAKAN USER E…

This study aims to test user experience in using the electronic taxation system using a user experience questionnaire at construction companies registered in Gapensi Palembang. The research method …

PENGATUH PENERAPAN E- TAX PADA PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN…

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e- tax, pajak hotel, pajak restoran, dan pajak hibuan terhadap pendapatan asli daerah dengan berfokus pada Kota Palembang. Data yang dig…

PENGARUH SISTEM PERPAJAKAN, KEADILAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI P…

This study aims to examine the effect of tax system, tax fairness, tax discrimination, tax technology and information on tax evasion. The object of this research is an individual taxpayer registere…

PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN M…

This study aims to analyze the Effect of the Independent Board of Commissioners, Institutional Ownership, Managerial Ownership and Audit Committee on Tax Avoidance with Profitability as an Interven…

PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KON…

This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study…

PENGARUH THIN CAPITALIZATION DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOID…

This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative …

PENGARUH CORPORATE SOCIAL RESPONSIBILITY,GENDER DIVERSITY, DEWAN KOMISARIS IN…

The purpose of this study was to examine and analyze the effect of corporate social responsibility, gender diversity, independent board of commissioners, and audit fee on tax aggressiveness. The ty…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE, KUALITAS AUDIT DAN RISIKO PER…

The study aims to analyze the effect of Environmental, Social, And Governance (ESG), audit quality and company risk on tax avoidance. The analysis method used is descriptive analysis and quantitati…

PENGARUH PENGHINDARAN PAJAK DAN TAX COMPLIANCE TERHADAP NILAI PERUSAHAAN DENG…

Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak dan tax compliance terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi pada perusahaan properti dan real est…

PERPAJAKAN INDONESIA, EDISI 10, BUKU 1

Edition

-

ISBN/ISSN

978-979-061-220-4

Collation

xxiii, 484 hlm.; 26 cm

Series Title

-

Call Number

336.2 Wal p

PENGARUH RASA AMAN TERHADAP MORAL PAJAK WARGA NEGARA INDONESIA

This research was motivated by the lack of tax morale of Indonesian citizens. This study aims to see the effect of a sense of security on the tax morale of Indonesian citizens. This study uses quan…

PENGALAMAN PENGGUNA (USER EXPERIENCE) PADA APLIKASI ELECTRONIC TAX (E-TAX) DI…

Palembang is one of the autonomous regions of Indonesia that already applying the concept of E-Government through the Electronic Tax program (E-Tax) can increase local government income through ele…

STRATEGI PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA SAMSAT KABUPATE…

Penelitian ini membahas tentang Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor pada Samsat Musi Rawas Utara. Hal ini merupakan upaya yang dilakukan oleh Samsat Musi Rawas Utara yang bertu…

PENGARUH PENGGUNAAN E-TAX DAN RASA PERCAYA DENGAN PEMERINTAH TERHADAP KEPATUH…

This research was conducted to test the research hypothesis. In this study, there are two independent variables, namely the use of E-Tax and trust in the government on one dependent variable, namel…

ANALISIS FAKTO-FAKTOR KETIDAKEFEKTIFAN PENERIMAAN PAJAK HIBURAN DI KOTA PALEM…

Penelitian ini dilatarbelakangi oleh tidak tercapainya realisasi penerimaan Pajak Hiburan oleh Badan Pengelolaan Pajak Daerah Kota Palembang pada tahun 2020. Tujuan dari penelitian ini adalah untuk…

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBERAGAMAN GE…

This study aims to empirically examine the relationship between managerial ownership, institutional ownership and gender diversity of the board of directors on tax aggressiveness. The population us…

PENGARUH FIRM SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LIKUIDITAS TE…

PENELITIAN INI BERTUJUAN UNTUK MENGUJI DAN MENGANALISIS PENGARUH FIRM SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK. POPULASI DALAM PENELITIAN INI ADALAH P…

PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP KEP…

This study aims to examine the effect of attitudes, subjective norms, perceived behavioural control on individual taxpayer compliance in Bukittinggi City with intention to comply with taxes as an i…

MORAL PAJAK, PENEGAKAN HUKUM DAN SISTEM PERPAJAKAN TERHADAP PERSEPSI ETIS PEN…

This study aims to empirically examine tax morals, law enforcement and the tax system on ethical perceptions of tax evasion. This study uses a survey method with a questionnaire. Respondents in thi…

PENGARUH SIZE, CAPITAL INTENSITY, INVENTORY INTENSITY TERHADAP EFFECTIVE TAX …

The study aims to examine the effect of size, capital intensity and inventory intensity on effectice tax rate. The data type in this research was secondary data wich is the financial report listen …

PENGARUH PEMAHAMAN PAJAK, MODERNISASI ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJ…

This study aims to analyze the effect of tax understanding, modernization of tax administration, and tax sanctions on individual taxpayer compliance at WPOP UMKM Songket in Palembang City. The type…

PERPAJAKAN, Edisi Revisi

Edition

-

ISBN/ISSN

979-763-070-6

Collation

xxiv, 314 hlm. ; 23 cm

Series Title

-

Call Number

336.2 Mar p

PENGARUH PERUBAHAN TARIF PAJAK UU NO 7 TAHUN 2021 TERHADAP KEPATUHAN WAJIB PA…

This study aims to determine the effect of changes to the final tax rate policy of Law No. 7 of 2021 on taxpayer compliance of MSME actors in the city of Palembang. This research is a type of quant…

ANALISIS PERHITUNGAN, PEMOTONGAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWA…

This study aims to find out how to calculate and deduct PPh Article 21 on employee salaries by PT. Waskita Karya (Persero) Tbk is in compliance or not with the Law on the Harmonization of Tax Regul…

PENGARUH CORPORATE SOCIAL RESPONSOBILITY, CAPITAL INTENSITY, DAN DEWAN KOMISA…

This research was conducted to examine the effect of corporate social responsibility, capital intensity, and independent commissioners on tax avoidance in mining companies listed on the Indonesia S…

PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY TERHADAP TARIF PAJAK EFEK…

Penelitian ini bertujuan untuk mengetahui apakah profitability, leverage, dan capital intensity berpengaruh terhadap tarif pajak efektif. Jenis data yang digunakan pada penelitian ini adalah data s…