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…

PENGARUH PENERAPAN ELEKTRONIK SAMSAT, KUALITAS PELAYANAN PAJAK, DAN PERSEPSI …

This study aims to analyze the effect of Implementing Electronic Samsat, Quality of Tax Services, and Taxpayers Perceptions of Tax Benefits on Motor Vehicle Taxpayer Compliance in Palembang City. T…

PENGARUH DIGITALISASI ADMINISTRASI PERPAJAKAN TERHADAP COMPLIANCE COST WAJIB …

Penelitian ini bertujuan untuk menganalisis pengaruh administrasi perpajakan terhadap wajib pajak orang pribadi usaha mikro, kecil, dan menengah di Kecamatan Ilir Timur I Kota Palembang dengan meng…

PENGARUH PROFITABILITAS, DEBT COVENANT, TUNNELING INCENTIVE, DAN INTANGIBLE A…

This research aims to determine the effect of profitability, debt covenant, tunneling incentive, and intangible asset on transfer pricing decisions. The population in this study are manufacturing c…

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), UKURAN PERUSAHAAN DAN EFFECTIVE RAT…

This study aims to obtain empirical evidence of the effect Good Corporate Governance (GCG), company size, and effective tax rate on transfer pricing. Transfer pricing is part of trading activity. T…

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK…

Penelitian ini menganalisis pengaruh good corporate governance terhadap tax avoidance. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 2…

PENGARUH CORPORATE GOVERNANCE DAN CORPORATE RISK TERHADAP PENGHINDARAN PAJAK …

Tax avoidance is a strategy to minimize the tax burden that is done legally and does not violate tax regulations. This study aims to obtuin empirical evidence about the influence of corporate gover…

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…

ENGARUH BEBAN PAJAK, DEBT COVENANT, DAN GOOD CORPORATE GOVERNANCE TERHADAP TR…

This study aims to test and analyze the effect of tax expenses, debt covenant, and good corporate governance on transfer pricing. The data type in this research was secondary data which was the fin…

PENGARUH JUMLAH PENGUSAHA KENA PAJAK,SURAT SETORAN PAJAK, DAN PEMERIKSAAN PAJ…

This study aims to obtain empirical evidence regarding the effect of the number of value added tax enterprises, tax payment slip, and tax audit on revenue of value added tax through a study at tax …

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB, PBB-P2, DAN PAJAK AIR T…

This research aims to analyze the effectiveness and contribution of BPHTB, PBB-P2, and Groundwater Tax Revenue of Regional Original Revenue (ROR) in Palembang City (2016 until 2020). This research …

ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, SIZE, DAN CAPITAL INTENSITY TERHA…

This study aims to test the effect of Profitability, Leverage, Size, and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2021, to test t…

PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVO…

This research aims to examine the effect of Profitability, Capital Intensity and Sales Growth on tax avoidance in banking companies listed on the Indonesia Stock Exchange in 2016-2021. The research…

ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN BERDASARKAN UNDANG-UNDANG REPUBL…

Penerimaan pajak merupakan sumber penghasilan terbesar bagi negara. Hampir dalam setiap proyek pembangunan yang dilaksanakan pemerintah, dibiayai dari dana pajak yang dikumpulkan dari masyarakat. I…

PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP DAN POL…

This study aims to empirically examine the effect of transfer pricing, capital intensity, institutional ownership and political connection on tax avoidance. In this study, tax avoidance is proxied …

PENGARUH BOOK TAX DIFFERENCE, INTANGIBLE ASSET DAN TUNNELING INCENTIVE TERHAD…

This study aims to empirically examine the effect of book tax difference, intangible assets and tunneling incentives on transfer pricing decisions with foreign ownership as a moderation variable. T…

PENGARUH INTENSITAS MODAL, KEPEMILIKAN MANAJERIAL, KONSERVATISME AKUNTANSI, L…

This study aims tp analyse the influence of capital intensity, managerial ownership, accounting conservatism, leverage, and sustainability reporting of tax avoidance by focusing on Banking Subsecto…

PENGARUH DEBT TO EQUITY RATIO DAN LONG-TERM DEBT TO ASSET RATIO TERHADAP PAJA…

The bigger the company, the bigger the tax that must be paid. The company will minimize tax spending, one of which is by doing debt management. This study aims to determine the effect of Debt to Eq…

PERSEPSI PENGGUNAAN SISTEM TERHADAP MINAT MENGGUNAKAN E-REGISTRATION BAGI WAJ…

Penelitian ini bertujuan untuk menguji bagaimana minat wajib pajak badan di KPP Madya Palembang dalam memanfaatkan sistem e-registration dapat dipengaruhi oleh persepsi kegunaan, persepsi kemudahan…

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH SERTA RETRIBUSI D…

Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli kota Palembang tahun 2016-2020 dengan menggunakan metode…

PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN, DAN KONEKSI POLITIK TE…

ABSTRACT The Influence Of Fixed Assets Intensity, Sales Growth, And Political Connections On Tax Aggressiveness In Manufacturing Companies In The Food & Beverage Sub-Sector Listed On The Indonesia …

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE …

This study aims to analyze the effect of good corporate governance proxied by institutional ownership, independent commissioners, audit committees and audit quality on tax avoidance in manufacturin…

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN KOMITE AUDIT TERHADAP …

Tujuan penelitian ini untuk mengetahui adanya pengaruh Kepemilikan Institusional, Profitabilitas dan Komite Audit terhadap penghindaran Penghindaran Pajak. Teori yang digunakan yaitu Teori Agensi. …

PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PAJAK, TINGKAT KEPERCAYAAN PADA PEM…

The purpose of this research is for examining and analyzing empirically the impact of taxpayer trust, tax understanding, trust in goverment and social environment to the motor vehicle taxpayer alle…

PEMOTONGAN DAN PEMUNGUTAN PAJAK PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE).

The Purpose of this study is aims to find out in depth the process of implementing income tax withholding and collection of income tax (PPH) on trade through the electronic system (PMSE) in the cit…

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS T…

This research was conducted to determine the level of effectiveness and contribution of BPHTB and PBB P2 tax revenues to the local taxes of Prabumulih City. The type of research used in this study …