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…

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 …

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…

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…

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…

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…

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 …

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…

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…

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…

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…

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…

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUAL…

This study aims to analyze the influence of company size, profitability, leverage and sales growth on tax aggressiveness. In this research sample, mining companies listed on the Indonesia Stock Exc…

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

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…

ANALISIS LAJU PERTUMBUHAN, KONTRIBUSI, DAN EFEKTIVITAS PENERIMAAN PBB-P2, BPH…

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…

PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEBIJAKAN D…

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…

PENGARUH CAPITAL INTENSITY, SALES GROWTH, INVENTORY INTENSITY DAN PROFITABILI…

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…

PENGARUH FINANCIAL DISTRESS, TRANSFER PRICING, DAN INTENSITAS PERSEDIAAN TERH…

Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh financial distress, transfer pricing, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan pertamban…

PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN LEVERAGE TERHADAP AGR…

This study aims to examine the influence of earnings management proxied by discretionary accruals in the Modified Jones Model, good corporate governance proxied by the audit committee, and leverage…

PENGARUH DIGITAL TRANSFORMATION, PENGENDALIAN INTERNAL, DAN MANAJEMEN LABA TE…

This study aims to examine the effect of digital transformation, internal control and earnings management on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) fo…

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, CAPITAL INTENSITY, LIKUIDITAS, D…

This study aims to analyze the effect of sustainability report disclosure, capital intensity, liquidity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indon…

ENVIRONMENTAL, SOCIAL, GOVERNANCE, INTENSITAS MODAL DAN PENGHINDARAN PAJAK DI…

This study aims to examine the impact of Environmental, Social, and Governance (ESG) performance and capital intensity on tax avoidance practices, as proxied by the Cash Effective Tax Rate (CETR). …

PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJI…

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat kepatuhan wajib pajak di SAMSAT UPTB Palembang 1. Variabel independen yang digunakan untuk menguji tingkat kepatu…

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERH…

This study aims to determine the effect of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in Muara Enim Regency. The population in this study were individual …

Perpajakan, Edisi Revisi

Edition

-

ISBN/ISSN

978-979-29-3587-5

Collation

xxvii, 376 hlm. : ilus. ; 23 cm

Series Title

-

Call Number

336.2 Mar p

PERPAJAKAN UNTUK AKADEMISI DAN PELAKU USAHA

Edition

-

ISBN/ISSN

978-623-92074-2-7

Collation

xvi, 366 hlm.; 23 cm

Series Title

-

Call Number

336.2 Sus p

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP…

This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector …

PENGARUH PROFITABILITAS, SALES GROWTH, DAN CORPORATE SOCIAL RESPONSIBILITY TE…

This research aims to analyze the influence of Profitability, Sales Growth and Corporate Social Responsibility on Tax Avoidance in property and real estate companies listed on the Indonesia Stock E…

PENGARUH ENVIRONMENTAL UNCERTAINTY, LEVERAGE, DAN LIKUIDITAS TERHADAP TAX AVO…

This research aims to get the empirical evidence of the effect of enviromenal uncertainty, leverage, and liquidity, toward tax avoidance in Indonesia pharmacy companies listed on Indonesia Stock Ex…

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMPENSASI MANAJEMEN DAN DIREKSI AS…

This research aims to empirically test the relationship between corporate social responsibility, management compensation, foreign directors and tax avoidance which is moderated by the gender divers…