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All Journal Bioma : Berkala Ilmiah Biologi Jurnal Kedokteran Brawijaya BIOTROPIA - The Southeast Asian Journal of Tropical Biology Window of Health : Jurnal Kesehatan Owner : Riset dan Jurnal Akuntansi Jurnal Masyarakat Merdeka (JMM) Jurnal Teras Kesehatan JURNAL PENELITIAN PERAWAT PROFESIONAL Economics and Digital Business Review Devotion: Journal of Research and Community Service Mimbar Kampus Arkus Jurnal Media Akuntansi (MEDIASI) Ensiklopedia: Jurnal Pendidikan dan Inovasi Pembelajaran Saburai Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis GENIUS JOURNAL (General Nursing Science Journal) Jurnal Riset Akuntansi dan Bisnis Indonesia ASJN (Aisyiyah Surakarta Journal of Nursing) Journal of Management and Administration Provision Jurnal Keperawatan dan Kesehatan (JKK) Molekul: Jurnal Ilmiah Kimia Multifinance Holistik Jurnal Kesehatan Celebes Journal of Community Services Journal Social Engagement: Jurnal Pengabdian Masyarakat Journal AXEGNAL: Tax and Economic Insights Journal
Karmilah, Karmilah
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Analisis Mekanisme Dalam Permintaan dan Pembatalan Faktur Pajak Pada PT Angkasa Pura Suport Cabang Makassar Mutmainnah, Nur; Karmilah, Karmilah
Journal Axegnal: Tax And Economic Insights Journal Vol. 1 No. 2 (2025): JOURNAL AXEGNAL
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v1i2.145

Abstract

This study aims to find out (1) How are the mechanisms in tax invoices request and cancellation at PT. APS, branch Makassar (2) What are obstacles of PT APS, branch Makassar in tax invoices request (3) What factors cause the tax invoices cancellation at PT.APS, branch Makassar (4) What are the impacts of tax invoices cancellation on PT. APS, branch Makassar. Type of the research was qualitative research through observations, interviews, and documentation. In analyzing data, the researcher applied data reduction techniques, data presentation, and conclusions.The results showed that (1) The mechanism in tax invoices request and cancellation at PT. APS, branch Makassar is carried out centrally which is requested via email (2) obstacles of PT APS, branch Makassar in tax invoices request is an unstable internet connection, email which experienced down server, and the time gap of working hours between central and the Makassar branch office (3) Internal factors which cause the tax invoices cancellation at PT. APS, branch Makassar are human error, meanwhile the external factors are changes in the invoice value (4) the impact of tax invoices cancellation on PT. APS, branch Makassar is the imposition of administrative penalty to employees who causes the tax invoices cancellation. ABSTRAK Penelitian ini bertujuan mengetahui (1) Bagaimana mekanisme dalam permintaan dan pembatalan faktur pajak pada PT. APS cabang Makassar (2) Apa hambatan yang dihadapi PT. APS cabang Makassar dalam melakukan permintaan faktur pajak (3) Apa faktor-faktor yang menjadi penyebab dalam terjadinya pembatalan faktur pajak pada PT. APS cabang Makassar (4) Apa saja dampak PT. APS cabang Makassar ketika melakukan pembatalan faktur pajak. Jenis Penelitian yang digunakan adalah penelitian kualitatif dengan teknik pengumpulan data melalui hasil observasi, wawancara dan dokumentasi dengan analisis data menggunakan teknik Reduksi Data, Penyajian Data, Penarikan Kesimpulan. Hasil penelitian menunjukkan bahwa (1) Mekanisme permintaan dan pembatalan faktur pajak pada PT. APS cabang Makassar dilakukan secara terpusat yang diminta melalui via email (2) hambatan yang kerap dihadapi oleh PT. APS cabang Makassar dalam permintaan faktur pajak ialah koneksi internet yang tidak stabil, email yang sering mengalami server down, dan perbedaan waktu dalam jam kerja kantor pusat dan kantor cabang Makassar (3) faktor internal yang menjadi penyebab terjadinya pembatalan faktur ialah human error, dan faktor eksternalnya ialah perubahaan nilai dalam invoice (4) dampak PT. APS cabang Makassar ketika melakukan pembatalan faktur pajak ialah dikenakannya sanksi administrasi kepada pegawai yang menyebabkan terjadinya pembatalan faktur pajak.  
Pengaruh Perubahan Bunga Kredit KUR Terhadap Minat Pengajuan Pada Bank Sulselbar KCP Antang Mustafa, Muliana; Karmilah, Karmilah
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 1 (2025): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i1.165

Abstract

ABSTRACT This study aims to analyze the effect of the interest rate of People's Business Credit (KUR) on the interest in submitting a loan at Bank Sulselbar KCP Antang. The main problem raised regarding the different interest rates affecting the choice of debtors in continuing to take KUR credit. This study uses a quantitative approach with primary data from questionnaires, as well as secondary data from related documents. This study found that in the hypothesis test, the significance value was 0.003 with a standard beta coefficient value of 0.378. The results of this study indicate that the interest rate significantly affects the interest in submitting a loan with a t-count value of 3.133 <2.001. The lower the credit interest rate, the more people will apply for loans. Conversely, when interest rates increase, loan demand will usually decrease. The mechanism for changing KUR credit interest in implementing a tiered interest system is between 6% and 9%. However, debtors' perceptions of changes in KUR credit interest have different impacts on debtors. It is important for banks to recognize this variation so that they can change their policies, such as providing financial training or offering more flexible payment options.    
Pengaruh Pemahaman Dan Kepatuhan Wajib Pajak UMKM Terhadap Pendapatan Asli Daerah Kabupaten Maros Nurman, Nuryanti; Karmilah, Karmilah
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i2.330

Abstract

This study aims to examine the influence of understanding and compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers on the Local Original Revenue in Maros Regency. The research employs a quantitative method with data collection through questionnaires distributed to MSME actors and revenue agency staff. Data analysis was conducted using multiple linear regression software (SPSS) to test the impact of both variables on Local Original Revenue. The findings indicate that taxpayer compliance has a significant effect on increasing local revenue, whereas the level of tax understanding does not have a direct impact. The conclusion emphasizes that improving MSMEs taxpayer compliance can support the enhancement of regional revenue. The implications of this study highlight the importance of effective taxation education and socialization strategies to promote taxpayer compliance among MSMEs
Penguatan Literasi Perpajakan bagi Peserta Didik di Sekolah Menengah Atas sebagai upaya Fiskal dalam meningkatkan Kesadaran Wajib Pajak sejak Dini Karmilah, Karmilah; Abhull Azwad, Nugraha; Ashari, Yuli; Fatimah, Sitti
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Januari 2026
Publisher : akultas Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/jsepkm.v2i2.480

Abstract

The level of tax literacy among students remains relatively low, even though early understanding of taxation is a crucial foundation for shaping aware and compliant taxpayers in the future. This community service program aims to enhance the understanding of taxation among Senior High School (SMA) students through an interactive and practical educational approach. The implementation methods included socialization, workshops, role-playing simulations, and tax case discussions designed to foster students' interest and comprehension of the function of taxes in national development. The results of the program showed a significant increase in students’ enthusiasm and understanding of basic tax concepts, tax administration, and their implications for public welfare. Positive responses from schools further indicated the potential sustainability of this program as part of a financial literacy extracurricular activity. Collaboration between universities, schools, and tax authorities is a strategic step to sustainably strengthen tax awareness among the younger generation.
Co-Authors Abhull Azwad, Nugraha Ado, Moldefya Wahid Ahmad Zainuddin Ahmadi, Pandit Fatih Aji Saputra, Aji Andri Eko Putra, Andri Eko Apriliyani, Tia Arabia, Nurul Ardaning Nuriliani Ashari, Yuli Audina, Fina Aurantika, Rindu Bachtiar, Iftitah Amanah Badia, Esti Barick Ahmad Setiawan, Barick Ahmad BUDI SETIADI DARYONO Chairul Anwar Daud, Nur Saadah Dhea, Alisha Dian Pratiwi, Arini Djazimi, Djazimi Ernawati Ernawati Fakhrurazi, Muh. Fauziah, Yulianti Firdayanti, Firdayanti Fusvita, Angriani Ganies Riza Aristya Haq, M. Iqbal Arinal Hasanah, Muslifah Hasibuan, Aldy Riau Wansyah Hasipa, Hani Siti Hasnawati Hasnawati Hersusetiyati, Hersusetiyati Hidayat, Madyan Akmal Huda, Miftakul Hudaya, Ahmad Purnama Idris, Sri Aprilianti Indra Lesmana Intan, Tanti Ismail Ismail Iyos Sutresna Jamal Fakhri Kelana, Diding Khusnul, Najwa Kundala, Manendha Maganitri Kurnia, Ai Lailia Syhabudin, Sifa Lalu Turjiman Ahmad Latifah, Vida Rahma Luthfi M, Mochtar Ma'rifah, Atun Raudotul Malaka, Muhammad Hajrul Malik, Amil Mariah Ulfah Marunta, Ristiyanti Ahmadul Mochartini, Tri Muh Fadlyazim Muhajir Muhajir, Muhajir Mursalin . Musdalipah Musdalipah Musdalipah Musdalipah, Musdalipah Mustafa, Muliana Mutakin Mutakin Mutmainnah, Nur Nainggolan, Ananto Puradi Niken Satuti Nur Handayani Norhaedah, Norhaedah Nurcahyati, Vivi Indah Nurhasanah, Anggun Diyan Nurhikma, Eny Nurman, Nuryanti Nursyahrani, Rifqa Adistie Pratiwi, Arini Dian Pryangan, Wulandari Pusparini, Nur Ainun Oktavia Putri, Risa Mutiara Purnama Rahmatasia, Rahmatasia Ramadhani, Novia Ridwan, Heri Rikaeni, Ike Rini Hamsidi Rohmah, Zuliyati Rusli, Nirwati Rusli, Nirwati Sahidin . Setiawan, Audita Setiawan, Muh. Azdar Sirozudin, Sirozudin Siti Fatimah Sitti Fatimah Suci Dewi Maharani Sukaesih, Nunung Siti Susanti Susanti Themba, Orfyanny Syahreffy Tin Utami Tuty Arisuryanti, Tuty Ummah, Inayatul Wahyu Hidayat Wardatusshopa, Fifi Wardhani, Nurhastuti Kesumo Wenty, Darmayanita Widyasari, Adristi Shafa Woro Anindito Sri Tunjung Wulaisfan, Randa Yodha, Agung Wibawa Mahatva Yulianti, Ayu Yunengsih, Yuyu Yusuf, Adib Fakhruddin Yusuf, Muh. Ilyas Zeptiano, Zeptiano