PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PEMERIKSAAN PAJ…

This research examines the effect of tax payer compliance level, tax sanctions and tax audits on tax receipts at KPP Palembang Ilir Timur. Determination of the sample in this study was taken from t…

PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENGHINDA…

This study aims to determine the effect financial distress, profitability, company size and tax avoidance on the preparation of sustainability reports (case studies of the financial sector for the …

PENGARUH PERSEPSI TERKAIT KEADILAN PAJAK, SISTEM PERPAJAKAN DAN KEMUNGKINAN T…

This study aims to examine the effect of tax justice, the taxation system and the possibility of detecting fraud on tax evasion. The type of data used in this study is primary data using quantitati…

PENGARUH RETURN ON ASSETS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSA…

This study aims to examine the effect of return on assets, leverage, sales growth, and firm size on tax avoidance. This research uses quantitative methods. The sample in this research is as many as…

PENGARUH PENGETAHUAN DAN KEMUDAHAN APLIKASI PERPAJAKAN TERHADAP KEPATUHAN WAJ…

This study aims to analyze the effect of tax knowledge and ease of tax application on taxpayer compliance through attitude as an intervention variable in the Ogan Komering Ulu Timur district govern…

PENGARUH SANKSI PAJAK, RELIGIUSITAS, DAN NASIONALISME TERHADAP KEPATUHAN WAJI…

This study aims to determine the effect of tax sanctions, religiosity, and nationalism on motor vehicle tax compliance in Palembang City. The type of data used in this research is primary data in t…

PENGARUH TRANSFER PRICING, EARNING MANAGEMENT, PROFITABILITAS, SALE GROWTH DA…

This reasearch aims to examine the effect of transfer pricing, earning management, profitability, sales growth and leverage on tax avoidance. This study uses quantitative methods. The sample in thi…

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA MASA PANDEMI C…

Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to ta…

PENGARUH LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK P…

This study aims to analyze the effect of leverage, profitability and liquidity on tax aggressiveness. The data in this study used a quantitive descriptive method. The population in this study are c…

IMPLEMENTASI PROGRAM ELECTRONIC FILING (E-FILING) DALAM UPAYA PENINGKATAN KEP…

Along with technological developments, the tax reporting system has been modernized, namely using an online reporting system known as e-Filing. This study aims to determine the implementation of th…

PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN ASING, PAJAK, EXCHANGE RATE, DAN MEKA…

This study aims to determine the effect of company size, foreign ownership, taxes, exchange rates and bonus mechanisms on transfer pricing in manufacturing companies listed on the Indonesia Stock E…

PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA, KECAKAPAN MANAJEMEN, DAN KONEKSI…

This study aims to determine the effect of financial distress, profit management, management ability, and political connections on tax aggressiveness on manufacturing companies listed on the Indone…

PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHAD…

The purpose of this study is to examine the effect of the self-assessment system, tax audit, and tax collection on value-added tax revenue at the Lubuk Linggau Pratama Tax Service Office. The type …

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INVENTORY INTENSITY DAN CAPITAL INT…

This study aims to analyze the Effect of Corporate Social Responsibility, Inventory Intensity and Capital Intensity on Tax Aggressiveness with Audit Quality as a Moderation Variable in Manufacturin…

PENGARUH KARAKTER PERSONAL TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS PADA…

The purpose of the study was to determine the influence of Religion, Culture, Morals, and Awareness of Individual Taxpayer Compliance. The research sample obtained was 100 respondents using the Slo…

PENGARUH KARAKTERISTIK PERUSAHAAN DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILI…

Tujuan dari dilakukannya penelitian ini adalah untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan agresivitas pajak terhadap sustainability report. Jenis data …

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN U…

This study aims to determining how much influence deferred tax liability, tax planning, deferred tax assets and company size have on profit management. The sample in this study was chosen using pur…

PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN, UKURAN PERUSAHAAN DAN UMUR PE…

The purpose of this research is find out how the effect of profitability, deffered tax expense, company size, and company age on tax avoidance. This study utilizes secondary data in the form of fin…

PENGARUH RETURN ON ASSET, LEVERAGE, CURRENT RATIO, KONEKSI POLITIK DAN SUSTAI…

Penelitian ini bertujuan untuk menguji secara empiris pengaruh return on asset, leverage, current ratio, koneksi politik dan sustainability report terhadap tax avoidance. Pada penelitian ini, tax a…

Pemahaman Praktis UNDANG-UNDANG PERPAJAKAN INDONESIA

Edition

-

ISBN/ISSN

979-688-491-7

Collation

viii, 551 hal.; tab.; ilus.; 23 cm.

Series Title

-

Call Number

343.04 Pad p

 INDEKS PRODUKSI INDUSTRI, PENERIMAAN PAJAK DAN PERPUTARAN UANG STUDI KOMPAR…

This study analyzes the effect of Industrial Production Index, Tax Revenue, Short Term Interest Rate and Inflation on Velocity of Money (M1 and M2) in a comparative study of Indonesia and Malaysia.…

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT T…

This study aims to analyze the effect of profitability, leverage, managerial ownership and audit committee on tax aggressiveness. The research of method use descriptive quantitative, the type of da…

PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP …

This study aims to examine and analyze the effect of capital intensity, profitability and corporate governance on tax aggressiveness. The type of data used in this study is secondary data in the fo…

PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUHAN PENJUALAN TERHADAP PENDANAAN EKST…

The study aims to determine and analyze the effect of tax avoidance and sales growth on external funding in sub-materials and chemical manufacturing companies during the 2018-2021 period on the Ind…

PENGARUH PAJAK, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN TRANSFER …

This study aims to empirically examine the effect of tax, debt covenant, and profitability on transfer pricing decisions. The type of data used in this study is secondary data sourced from the Indo…

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT INTERNAL DI PEM…

Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, objektivitas, pengalaman kerja, pengetahuan, dan integritas terhadap kualitas hasil audit internal di Kota Palembang. Peneliti…

ANALISIS TAX COMPLIANCE DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR DAN TAX …

Penelitian ini bertujuan untuk menganalisis kepatuhan wajib pajak orang pribadi di BPK Perwakilan Provinsi Sumatera Selatan dengan menggunakan theory of planned behavior dan kesadaran pajak. Peneli…

PENGARUH SOSIALISASI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJ…

The number of Micro, Small and Medium Enterprises (MSMEs) has increased rapidly in Indonesia. Although MSMEs are experiencing rapid growth, the level of compliance of MSME actors in Indonesia in fu…

THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARDS EARNING MANAGEMEN…

Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the com…

DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA PALEMBANG ILI…

This study aimed to analyze the factors that influence individual taxpayer compliance. This research data is qualitative with non-probability sampling method, and used accidental sampling technique…