Mesin Referensi Akademik

Pajak Sebagai Solusi Pendukung Pembangunan (Studi Terhadap Pemikiran Abu Yusuf Dalam Kitab Al-Kharaj Dan Relevansinya Dengan Anggaran Pendapatan dan Belanja Negara Indonesia).

Nst, Junita Kurnia Rahman · Repository UIN Sumatera Utara

ANALISIS PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU

Miranti Indah Pertiwi, - · UIN Sultan Syarif Kasim Riau

Miranti Indah Pertiwi (2020) : Analisis Partisipasi Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (PBB) Di Kecamatan Seberida Kabupaten Indragiri Hulu Penelitian ini dilaksanakan kepada masyarakat di Kecamatan Seberida Kabupaten Indragiri Hulu. Adapun tujuan dari penelitian ini untuk mengetahui bagaimana partisipasi masyarakat dalam membayar pajak bum…

“PENGARUH SELF ASSESSMENT SYSTEM,TINGKAT PENDIDIKAN,GENDER DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) KECAMATAN Bukit Raya Kota Pekanbaru”

RUDI ISPIADI · UIN Sultan Syarif Kasim Riau

Penelitian ini bertujuan untuk mengetahui Self Assessment System, tingkat pendidikan, gender dan pelayanan fiskus berpengaruh terhadap tingkat kepatuhan wajib pajak pada Usaha Mikro Kecil dan Menengah (UMKM) di Kecamantan Bukit Raya Kota Pekanbaru. Jenis penelitian ini penelitian pengujian hipotesis (hypothesis testing). Hypothesis testing adalah peneli…

ANALISIS PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN (PBB P-2) di KABUPATEN KARIMUN

DIAN YULIANTI · UIN Sultan Syarif Kasim Riau

Penelitian ini dilaksanakan kepada masyarakat di Kabupaten Karimun. Adapun tujuan dari penelitian ini untuk mengetahui bagaimana partisipasi masyarakat dalam membayar pajak bumi dan bangunan di kabupaten karimun serta faktor penghambat yang mempengaruhi partisipasi masyarakat dalam membayar pajak bumi dan bangunan di Kabupaten Karimun. Untuk mengukur fak…

Pajak Sebagai Solusi Pendukung Pembangunan (Studi Terhadap Pemikiran Abu Yusuf Dalam Kitab Al-Kharaj Dan Relevansinya Dengan Anggaran Pendapatan dan Belanja Negara Indonesia).

Nst, Junita Kurnia Rahman · Repository UIN Sumatera Utara

Pengaruh Literasi Digital, Literasi Keuangan dan Literasi Pajak Pertambahan Nilai Terhadap Perilaku Konsumen

Fadluraby, Lunika · Universitas Islam 45 / UM Indonesia

This study aims to determine whether there is an influence between digital literacy, financial literacy and value added tax literacy on consumer behavior. The research method used in this research is quantitative using primary data. The place for this research is a university located in Bekasi Regency. The data used is primary data with data search techniqu…

Pengaruh Strategi Bisnis dan Karakterisrik Perusahaan Terhadap Penghindaran Pajak

Meliana, Dika Putri · Universitas Islam 45 / UM Indonesia

This study intends to determine whether the business strategy and characteristics of the company on tax avoidance are measured using the Cash Effective Tax Rate. In this study, the independent variables used in this study were business strategy and company characteristics, where the characteristics used were profitability, leverage, company size, and capital…

Pengaruh Penggunaan Payment Gateway, Literasi Pajak, dan Pemberian Kredit Terhadap Kinerja Keuangan UMKM di Kota Bekasi

Rahmah, Aulia · Universitas Islam 45 / UM Indonesia

This study aims to determine the effect of using payment gateways, tax literacy, and granting credit on the Financial Performance of MSME in Bekasi City. This type of research method used in this study is a quantitative research method. The population used in this study is Bekasi City SMEs. The sampling technique in this study was to use purposive and accid…

ANALISIS PERBEDAAN KEPATUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK RESTORAN KOTA BEKASI SEBELUM DAN SESUDAH PEMERIKSAAN PAJAK

Fajarwati, Diana; Tusilandari, Evi · Universitas Islam 45 / UM Indonesia

The purpose of research to determine: (1) Restaurant taxpayer compliance, (2) Restaurant Tax receipts, (3) whether there are significant differences in taxpayer compliance before and after the inspection taxes, and (4) whether there are significant differences Restaurant Tax receipts before and after tax audit. The research uses descriptive quantitative m…

EFEKTIVITAS PENGELOLAAN PAJAK PARKIR DAN RETRIBUSI PARKIR PADA FASILITAS PARK AND RIDE DI KOTA BEKASI

Al Fitri, Rafli · Universitas Islam 45 / UM Indonesia

The Bekasi City Government has enacted Regional Regulation No. 1 of 2024 concerning Regional Taxes and Levies, as the legal basis for optimizing regional revenue from the tax and levy sector, including parking taxes and levies, which are important instruments in managing transportation facilities such as Park and Ride facilities. The management of parking ta…

PERANAN LURAH DALAM PENCAPAIAN TARGET PAJAK BUMI BANGUNAN DI KELURAHAN JATIMULYA KECAMATAN TAMBUN SELATAN KABUPATEN BEKASI

Najaswa, Anggri Aura · Universitas Islam 45 / UM Indonesia

The Village Head is the lowest level of government official below the Sub-district Head. Therefore, the obligations and responsibilities for achieving Land and Building Tax (PBB) collection targets depend on effective community outreach. The Village Head is tasked with organizing and primarily responsible for governance, development, and community affairs, i…

Pengaruh Persepsi Mahasiswa atas Religiusitas, Keadilan Pajak, dan Kepercayaan kepada Pemerintah terhadap Tax Morale

Utma, Safaatul · Universitas Islam 45 / UM Indonesia

The objective of this study is to examine the influence of students' perceptions of religiosity, tax fairness, and trust in government on tax morale. This research employs a quantitative method. The respondents are students from the Faculty of Economics at Universitas Islam 45 Bekasi who have completed a taxation course and are of the Islamic faith. Data a…

Pengaruh Literasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Pajak UMKM Di Kota Bekasi

Dipayana, Irsyad Falah · Universitas Islam 45 / UM Indonesia

This study aims to analyze the influence of tax literacy on tax compliance and the influence of tax sanctions on the tax compliance of MSMEs in Bekasi City. Based on the variables studied, this research is classified as descriptive and verificative research. The sampling technique used in this study is non-probability sampling with a purposive sampling metho…

PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN PAJAK BUMI DAN BANGUNAN (Studi Kasus Di Badan Pendapatan Daerah Kabupaten Bekasi)

Saputra, Dimas Agustian · Universitas Islam 45 / UM Indonesia

ABSTRACT The Bekasi Regency Government annually has a target for land and building tax (PBB) revenue as a source of regional income. Good governance has now become the most prominent central issue in public administration management. Rural and urban land and building tax is a tax imposed on land and buildings owned, controlled and utilized by individuals or…

Pengaruh Perencanaan Pajak Dan Kepemilikan Manajerial Terhadap Manajemen Laba

Wardani, Asri Resmiati · Universitas Islam 45 / UM Indonesia

ABSTRACT Asri Resmiati Wardani (41183403170151) The Influence of Tax Planning and Managerial Ownership on Profit Management XIII + 59 Pages + 14 Tables + 1 Figure + 2024 + 11 Attachments Keywords: Tax Planning, Managerial Ownership, and Profit Management The aim of this research is to prove the influence of tax planning and managerial ownership on earn…

Pengaruh Profitabilitas, Struktur Aset, Ukuran Perusahaan, Dan Pajak Terhadap Struktur Modal Perusahaan Otomotif Yang Terdaftar Di BEI

Wirhadi, Vica Alividianita · Universitas Islam 45 / UM Indonesia

This research aims to determine the effect of profitability, asset structure, company size, and taxes on capital structure. The research method used in this research is quantitative. The data used is secondary data. The population in this study are automotive sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample use…

Pengaruh Penarapan e-SPT PPN dan Persepsi Kemudahan Penggunaan e-SPT PPN Terhadap Efisiensi Pelaporan SPT PPN Oleh Wajib Pajak (Survey Terhadap Wajib Pajak Orang Pribadi Pada KPP Pratama Cibinong Bogor)

Hambali, Esya Purdani Putri · Universitas Islam 45 / UM Indonesia

ABSTRACT Esya Purdani Putri Hambali (41183403170008) Implementation of e-SPT PPN, Perception of Ease of Use of e-SPT PPN, and SPT PPN Reporting Efficiency Keywords: Implementation of e-SPT PPN, Perception of Ease of Use of e-SPT PPN, and SPT PPN Reporting Efficiency This research aims to analyze the influence of the implementation of VAT e-SPT and …

Pengaruh Ukuran Perusahaan, Perencanaan Pajak, Pengungkapan Corporate Social Responcibility Terhadap Manajemen Laba

Jumiati, Yati · Universitas Islam 45 / UM Indonesia

Yati Jumiati (41183403170115) The Effect of Company Size, Tax Planning, and Corporate Social Responcibility disclosure on Earnings Management. IX + 95 pages + 12 tables + 1 picture + 16 attachments Keywords: Company Size, Tax Planning, Corporate Social Responsibility, Earnings Management. The purpose of this study is whether there is an effect of compan…

Inovasi Trash for Tax pada Bank Sampah Wijaya Kusuma XVI RW 016 dalam upaya Peningkatan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kelurahan Mustikajaya Kecamatan Mustikajaya Kota Bekasi.

Firmansyah, Krisna · Universitas Islam 45 / UM Indonesia

This research is entitled Waste for Tax Innovation at the Wijaya Kusuma XVI RW 016 Waste Bank in Efforts to Increase Rural and Urban Land and Building Tax Revenue (PBB-P2) in Mustikajaya Village, Mustikajaya District, Bekasi City. The method used in this research is a descriptive research method with a qualitative approach. This research used an instrume…

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Food and Beverage

Aprila, Yolanda · Universitas Islam 45 / UM Indonesia

This research aims to determine the influence of Tax Planning, Deferred Tax Expenses, and Accounting Conservatism on Profit Management in Food and Beverage Companies. This research uses quantitative methods and the type of data used is secondary data in the form of company financial reports. In this study, the sample was determined using a purposive samplin…