PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP PRAKTIK PENGHINDARAN PAJ…
This research aims to understand and analyze the impact of sustainability report disclosure on tax avoidance practices in manufacturing companies from 2018-2022. This is a quantitative study with a…
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- xi, 52 hlm.; ilus.; 29 cm
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- T1511492024
PENGARUH FINANCIAL DISTRESS, RISIKO LITIGASI, CAPITAL INTENSITY, CASH FLOW, D…
This study aims to test and analyse the effect of Financial Distress, Litigation Risk, Capital Intensity, Cash Flow, and Leverage on Tax Incentives. The type of data used in this study is secondary…
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- ix, 42 hlm.; ilus.; 29 cm
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- T1509612024
PENGARUH INTENSITAS MODAL, FINANCIAL DISTRESS, RISIKO LITIGASI, KONSERVATISME…
This research aims to find out whether capital intensity, financial distress, litigation risk, accounting conservatism and profitability have an effect on tax incentives. The type of data used in t…
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- xiii, 126 hlm.; ilus.; 29 cm
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- T1509632024
MEKANISME PENENTUAN TARIF DAN PERHITUNGAN PAJAK AIR PERMUKAAN DI BAPENDA PROV…
Penelitian ini membahas mekanisme penetapan tarif dan perhitungan Pajak Air Permukaan (PAP) di Bapenda Provinsi Sumatera Selatan. PAP merupakan salah satu sumber penerimaan daerah yang potensial, n…
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- xix, 89 hlm.; ilus.; tab.; 29 cm.
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- T1864062025
PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHIN…
This study aims to test the Effect of Profitability, Leverage, and Sales Growth on Tax Avoidance by Company Size as Moderation Variables. The object of this research is food and beverage sub-sector…
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- xv, 130 hlm.; ilus.; tab.; 29 cm.
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- T1862592025
ANALISIS SOSIALISASI DAN PEMAHAMAN PROSEDUR PERPAJAKAN WAJIB PAJAK TERHADAP U…
ABSTRAK Analisis Sosialisasi dan Pemahaman Prosedur Perpajakan Wajib Pajak Terhadap UMKM Mikro (Studi Kasus UMKM Kuliner Kecamatan Ilir Barat 1 Kota Palembang) Oleh : Restu Ayu Ningsih Penelitian i…
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- xiv, 165 hlm.; ilus.; 29 cm
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- T1597992024
EVALUASI PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DIBADAN PENDAPATAN DAER…
This study aims to evaluate the payment services of Land and Building Tax (PBB) at the Regional Revenue Agency of Palembang City. PBB is one of the main sources of Regional Original Revenue (PAD) t…
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- xiii, 73 hlm.; ilus.; tab.; 29 cm.
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- T1853242025
PROSEDUR PENGENAAN PPN PADA LAYANAN TELEKOMUNIKASI PT TELKOM INDONESIA WITEL …
The author of this report discusses the procedures for imposing Value Added Tax (VAT) on telecommunications services implemented by PT Telkom Indonesia Witel Sumbagsel. In the ever-evolving digital…
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- xvi, 54 hlm.; ilus.; tab, 29 cm
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- T1808382025
TATA CARA PERHITUNGAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH P…
Pajak Kendaraan Bermotor yang selanjutnya disingkat PKB adalah Pajak atas kepemilikan dan/atau penguasaan kendaraan bermotor. Kendaraan Bermotor adalah semua kendaraan beroda beserta gandengannya y…
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- xv, 54 hlm.; ilus.; tab, 29 cm
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- T1813472025
IMPLEMENTASI ASAS ULTIMUM REMIDIUM DALAM POLITIK HUKUM TINDAK PIDANA PERPAJAKAN
Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoniasi Peraturan Perpajakan (HPP) mengenal asas ultimum remedium. UU HPP memperluas wilayah berlakunya prinsip ultimum remedium yang sebelumnya ditentuk…
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- xiii, 86 hlm.; ilus.; 29 cm
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- T1457832024
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS PENJUALAN AIR DAN NON AIR DI PERUMDA T…
Laporan ini membahas perlakuan Pajak Pertambahan Nilai (PPN) atas penjualan air dan non-air di Perusahaan Umum Daerah Tirta Musi Palembang. Air bersih sebagai kebutuhan dasar masyarakat termasuk da…
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- xvii, 53 hlm.; ilus.; tab, 29 cm
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- T1803082025
MEKANISME PERHITUNGAN PAJAK AIR PERMUKAAN PADA BADAN PENDAPATAN DAERAH PROVIN…
Surface Water Tax is one of the taxes collected by the regional government to finance development and provision of public services. Surface Water Tax is also a form of contribution from the natural…
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- xvii, 46 hlm.; ilus.; tab, 29 cm
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- T1812202025
PROSEDUR PELAPORAN SPT TAHUNAN ORANG PRIBADI MELALUI LAYANAN DJP ONLINE DI KA…
Pelaporan SPT Tahunan merupakan kewajiban yang harus dipenuhi oleh setiap Wajib Pajak, termasuk Wajib Pajak Orang Pribadi. Dalam era digital, Direktorat Jenderal Pajak menyediakan layanan DJP Onlin…
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- xiii, 47 hlm.; ilus.; tab, 29 cm
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- T1812352025
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARA…
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…
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- xx, 75 hlm.; ilus.; tab, 29 cm.
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- T1536542024
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADA…
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 …
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- xix, 111 hlm.; ilus,; tab, 29 cm
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- T1830672025
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, UKURAN PERUSAHAAN, INTA…
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…
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- xix, 84 hlm.; ilus,; tab, 29 cm
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- 2507005560
ANALISIS TINGKAT KEPATUHAN DAN REALISASI PAJAK PENGHASILAN PASAL 22 DI DINAS …
This study aims to analyze the level of compliance and realization of Income Tax Article 22 at the Department of Tourism and Creative Economy of Muara Enim Regency. A descriptive qualitative method…
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- xviii, 86 hlm.; ilus.; tab.; 29 cm.
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- T1772402025
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN SURAT TAGIHAN PAJAK P…
This study aims to test the effect of self-assessment system, tax audit and VAT Tax Collection Letter on the growth of Value Added Tax revenue through a study at Tax Offices in Palembang City. The …
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- xviii, 105 hlm.; ilus.; tab.; 29 cm.
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- T1763702025
PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN PENERAPAN PP NO 55 TAHUN…
Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan PP nomor 55 tahun 2022 terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah w…
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- xvii, 131 hlm.; ilus.; tab.; 29 cm.
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- T1758922025
ANALISIS PROYEKSI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KOTA PALEMBAN…
This study aims to analyze the projection of Land and Building Tax (PBB) revenue at Bapenda Kota Palembang for the years 2025-2029. This study is motivated by the discrepancies between the targets …
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- xxi, 102 hlm.; ilus.; tab.; 29 cm.
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- T1758132025
PENGARUH BEBAN PAJAK KINI, RASIO LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP PENG…
This study aims to examine the effect of current tax expense, liquidity ratio, and capital structure on tax avoidance. The object of this research is property and real estate sub-sector companies l…
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- xviii, 115 hlm.; ilus.; tab.; 29 cm.
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- T1756932025
DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KAS…
One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influe…
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- xviii, 135 hlm.; ilus.; tab.; 29 cm.
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- T1725562025
PENGARUH LEVERAGE, CAPITAL INTENSITY, LIKUIDITAS, DAN INDEPENDENSI KOMITE AUD…
This study was prepared with the aim of examining the effect of Leverage, Capital Intensity, Liquidity and Audit Committee Independence on Tax Aggressiveness with Firm Size as a moderating variable…
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- xx, 167 hlm.; ilus.; tab.; 29 cm.
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- T1719892025
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJ…
Tax compliance is the ability and willingness of taxpayers to fulfill their tax obligations, in accordance with the Tax Law. This study aims to determine the effect of tax understanding, tax sancti…
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- xix, 107 hlm.; ilus.; tab.; 29 cm.
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- T1715362025
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PERPAJAKAN, DAN TINGKAT PENDIDIKAN …
Micro, Small, and Medium Enterprises (MSME) play a strategic role in Indonesia’s economy. However, tax compliance in this sector remains low, posing a challenge to optimizing state revenue. This …
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- xix, 96 hlm.; ilus.; tab.; 29 cm.
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- T1711542025
PENGARUH PROFITABILITAS, BIAYA OPERASIONAL, STRUKTUR MODAL, TINGKAT HUTANG & …
This study aims to examine the effect of Profitability, Operating Costs, Capital Structure, Debt Level & Capital Intensity on Corporate Income Tax. The object of this study is consumer goods sector…
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- xx, 115 hlm.; ilus.; tab.; 29 cm.
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- T1704672025
FAKTOR-FAKTOR YANG MEMENGARUHI RESIKO PAJAK (Studi Empiris pada Perusahaan Ma…
This study aims to analyse the impact of Tax Avoidance, Environmental, Social, and Governance (ESG), Company Size, and Cost of Debt on Tax Risk in Manufacturing Companies listed on the Indonesia St…
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- xix, 106 hlm.; ilus.; tab.; 29 cm.
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- T1704562025
FAKTOR-FAKTOR YANG MEMENGARUHI DIGITALISASI ADMINISTRASI PERPAJAKAN DI PALEMBANG
This study aims to analyze determinant factors of the digitalization of tax administration in Palembang. The number of research samples was 118 tax consultants registered in three associations name…
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- xx, 128 hlm.; ilus.; tab.; 29 cm.
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- T1688512025
PERSEPSI WAJIB PAJAK TERHADAP PENGGUNAAN CORE TAX ADMINISTRATION SYSTEM (CTAS…
Penelitian ini bertujuan untuk menganalisis persepsi wajib pajak terhadap penggunaan Core Tax Administration System (CTAS) pada wajib pajak orang pribadi yang terdaftar di KPP Pratama Palembang Ili…
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- xix, 129 hlm.; ilus.; tab.; 29 cm.
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- T1686452025
PENGARUH DIGITAL TRANSFORMATION, ENVIRONMENTAL, SOCIAL AND GOVERNANCE, DAN MA…
This research aims to examine the influence of digital transformation, environmental, social, and governance and marketing on tax avoidance on non-cyclical companies listed on the Indonesia Stock E…
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- xix, 121 hlm.; ilus.; tab.; 29 cm.
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- T1685852025
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