Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal MDP Student Conference
Fidel Rizky Caesar
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Kesiapan & Efektivitas TER PPh 21 dalam Administrasi Pajak pada Perusahaan Dagang di Palembang Fidel Rizky Caesar; Usnia Wati Keristin
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15300

Abstract

This study examines company readiness and the effectiveness of implementing the Average Effective Rate (TER) for Income Tax Article 21 in tax administration at trading companies in Palembang City. The purpose of this study was to determine company readiness and assess the effectiveness of the Average Effective Rate (TER) in tax administration at trading companies. The approach used in this study was quantitative. The study population included all trading companies operating in Palembang City, while the sample size was determined using the Slovin formula. Primary data were collected through questionnaires. Data processing and analysis were performed using the SmartPLS 4 application. The analysis results showed that readiness and effectiveness had a positive and significant impact, with t-statistics of 3.279 and 6.640, and p-values ​​of 0.001 and 0.000, respectively.
Co-Authors USNIA WATI KERISTIN