This research aims to identify and analyze the influence of factors such as capital intensity, profitability and leverage on tax avoidance practices in tourism, restaurant and hotel subsector compa…
This study analyzes the effect of sales growth, profitability, and company size on tax avoidance with institutional ownership as a moderator. The sampling technique used in this study is purposive …
This study aims to determine the effects of taxes, tunneling incentives, bonus mechanisms, company size, intangible assets, and debt covenants on manufacturing companies' decisions to engage in tra…
Negara memiliki kedudukan prioritas dalam pemenuhan kewajiban pajak melalui hak mendahulu. Tetapi hak mendahulu negara atas utang pajak tidak sepenuhnya dapat dilaksanakan karena adanya peraturan p…
This study aims to analyze the effect of leverage and Corporate Social Responsibility (CSR) disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2…
This research is entitled "The Influence of Tax Morals, Justice, and Trust in the Government on Motor Vehicle Taxpayer Compliance at the Samsat UPTB Palembang Region II Office”. The background to…
This study aims to examine the influence of Leverage, Capital Intensity, and Inventory Intensity on Tax Avoidance in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (…
Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat k…
Penulisan Laporan Akhir ini bertujuan untuk mengetahui prosedur pengurangan denda piutang wajib pajak atas Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Palembang. Penulis juga ingin me…
Penulis membahas prosedur pembayaran pajak hotel di Badan Pendapatan Daerah (Bapenda) Kota Palembang. Studi dilakukan melalui praktik kerja/magang di Bapenda Kota Palembang dengan tujuan untuk mema…
Penulis melaksanakan kegiatan praktik kerja lapangan di Badan Pendapatan Daerah (BAPENDA) Kota Palembang dengan fokus pada prosedur penerimaan Pajak Bumi dan Bangunan (PBB). Tujuan dari pelaksanaan…
Pajak Reklame adalah salah satu sumber Pendapatan Asli Daerah (PAD) yang penting untuk Pembangunan daerah. Namun, pendapatan pajak reklame Palembang masih berfluktuasi dan belum mencapai target yan…
This study aims to analyze the effect of information technology utilization and tax socialization on individual taxpayer compliance in a manpower service company at PT Baturaja Daya Insani. This re…
This study aims to examine the effect of political connections, transfer pricing practices, and business strategy on tax aggressiveness, as well as the moderating role of sales growth. The research…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, leverage, capital intensity, profitabilitas terhadap agresivitas pajak pada perusahaan sub sektor p…
Penelitian ini bertujuan untuk menguji pengaruh kepatuhan wajib pajak, pemeriksaan pajak dan jumlah wajib pajak terhadap penerimaan pajak penghasilan orang pribadi melalui studi pada KPP Pratama Pa…
Penelitian ini bertujuan untuk menganalisis pengaruh sistem self assessment, etika uang, dan lingkungan sosial terhadap penggelapan pajak pada Wajib Pajak Orang Pribadi yang terdaftar di KPP Palemb…
Profitabilitas sangat penting bagi sebuah perusahaan untuk kelangsungan usahanya. Tujuan dari penelitian ini adalah menganalisis dan menguji pengaruh perencanaan pajak, good corporate governance, d…
Sistem SAMSAT bertujuan memudahkan pemilik kendaraan bermotor membayar pajak kendaraan bermotor sesuai peraturan. Pada 2022, Pendapatan Asli Daerah (PAD) Sumatera Selatan mencapai Rp 4.930.955.849,…
This study aims to analyze the effect of trade openness investment, and labor on tax revenues in ASEAN using panel data analysis techniques. The data used in this study are quantitative, obtained f…
Keywords: ZIS, Inflation, Economic Growth, Poverty This research aims to analyze the influence of regional tax revenues, regional levies and BUMD profits on Economic Growth in South Sumatra Provinc…
The swallow's nest tax in Palembang City is facing several problems, namely that in 2023 there will be a decrease in the number of taxpayers and the realization of tax revenue. This research aims t…
Skripsi ini berjudul “Pertimbangan Hakim dalam Menjatuhkan Lamanya Pidana Penjara pada Tindak Pidana Tidak Menyetorkan Pajak yang telah Dipotong atau Dipungut (Studi Kasus Putusan Nomor 543/Pid.S…
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indones…
This research aims to analyze the growth rate, contribution, and effectiveness of Property Tax (PBB-P2), Land and Building Acquisition Tax (BPHTB), and Groundwater Tax on the local revenue of Palem…
This study aims to empirically test the influence of tax planning, capital structure, firm size, and dividend policy on LQ45 companies listed on the BEI for the period 2018 - 2022. Based on the pur…
This study aims to examine and analyze the effect of capital intensity, sales growth, inventory intensity, and profitability on tax aggressiveness in food and beverage sub sector manufacturing comp…
This study aims to analyze the effect of capital intensity, inventory intensity, leverage, and independent commissioners on tax aggressiveness with profitability as a moderating variable on primary…
This study analyzes the growth rate, effectiveness, and contribution of advertising tax revenue to the original local government revenue of Ogan Ilir Regency. Using a descriptive method with a qual…
Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, deffered tax expense, deffered tax asset dan tax avoidance terhadap manajemen laba. Populasi yang digunakan dalam penelitian ini a…