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All Journal JURNAL MANAJEMEN Amnesty: Jurnal Riset Perpajakan Al-Buhuts (e-journal) Jurnal Penelitian Pendidikan Indonesia
Tahalua, Imran
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Depi, Sri; Rachman, Siswati; Yuliani, Nur Fadny; Tahalua, Imran; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14721

Abstract

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.
ONLINE MARKETING FOR TAKALAR POTTERY PRODUCTS: A QUALITATIVE ANALYSIS OF E-COMMERCE SUCCESS Haeruddin, Haeruddin; Ahmad , Ibrahim; Jamali, Hisnol; Tahalua, Imran; Harun, Salmah
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 3 (2023): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The pottery products from Takalar Regency, Indonesia, are highly sought after by consumers for various reasons. The success of these products is based on several important factors. Firstly, these pottery products are appreciated for their high artistic and cultural value, reflecting the rich local heritage of traditions and culture. Furthermore, the main attraction of these pottery products lies in their uniqueness, capturing the attention of consumers seeking unique and distinct items. The quality of the raw materials and production techniques also leaves a positive impression on consumers who appreciate craftsmanship. The success of these products is also closely related to customer satisfaction, which, when met, tends to create loyal customers who promote the products. Through the use of social media and online marketing, pottery products from Takalar Regency can reach a wider audience, increase sales, and receive more positive responses.
Pengaruh lingkungan kerja dan teknologi informasi terhadap kinerja tenaga alih daya Asriati, Asriati; Haeruddin, Haeruddin; HR, Agus Salim; Tahalua, Imran; Ibrahim, Ibrahim
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242625

Abstract

Manajemen perusahaan berperan penting dalam meningkatkan kinerja tenaga alih daya sebagai aset perusahaan dalam menjaga misi pelayanan jasa dan kinerja entitas. Faktor yang perlu diperhatikan dalam peningkatan kinerja tenaga alih daya adalah faktor lingkungan kerja dan teknologi informasi. Studi ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan teknologi informasi secara parsial dan simultan terhadap kinerja tenaga alih daya pada perusahaan outsourching di Kota Makassar. Penelitian menggunakan analisis deskriptif  kuantitatif. Populasi adalah tenaga alih daya perusahaan sebanyak 600 orang dengan pengambilan sampel menggunakan metode Slovin dengan jumlah sampel 240 orang. Instrumen penelitian menggunakan kuisioner dengan google from dengan skala likert 1-5. Metode analisis data menggunakan SPSS 24 untuk menguji karakteristik respnden dan instrumen penelitian yang terdiri dari validitas dan reliabilitas, uji asumsi klasik dan pengujian hiptesis dengan regresi linier berganda yang terdiri dari uji t, uji F dan koefisien determinan. Hasil penelitian yang diperoleh adalah secara parsial lingkungan kerja berpengaruh positif dan tidak signifikan terhadap kinerja tenaga alih daya dan teknologi informasi berpengaruh positif dan signifikan terhadap tenaga alih daya pada perusahaan outsourching Kota Makassar dan simultan lingkungan kerja dan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja tenaga alih daya pada perusahaan outsourcing di Kota Makassar.
Barang Rongsokan dan Peluang Bisnis Berbasis Ekonomi Sirkular Di Sulawesi Selatan: Tinjauan Literatur Kualitatif Tahalua, Imran; Nurhaedar, Nurhaedar; Azwar Wijaya Syam; Muhammad Dakhri; Muh. Yasin Noor W.K
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6468

Abstract

This study aims to analyze the potential and challenges of scrap-based business practices within the framework of the circular economy in South Sulawesi Province. The method employed is a qualitative approach using a systematic literature review. Data sources were obtained from relevant national and international academic publications, policy documents, and institutional reports related to waste management, the informal sector, and circular economy implementation in Indonesia, particularly in South Sulawesi. The literature analyzed spans the past five years (2020–2025) and was selected based on thematic relevance, source credibility, and its contribution to theoretical and policy development. The findings indicate that the most dominant types of scrap materials within the informal supply chain include ferrous metals, PET and HDPE plastics, and electronic waste. Informal actors such as waste pickers, local collectors, and micro-enterprises play a central role in the collection and distribution of these materials. However, they face various structural barriers, including limited access to technology, finance, legal recognition, and persistent social stigma. The study also finds that the lack of institutional synergy and spatial mapping hinders the logistical efficiency of local recycling systems. This research highlights the need for integrating affirmative policies, enhancing environmental literacy, and fostering community-based social innovations as foundational strategies to build an inclusive, resilient, and sustainable circular economy ecosystem in South Sulawesi.
Co-Authors Ahmad , Ibrahim Asriati Asriati, Asriati Azwar Wijaya Syam Depi, Sri Haeruddin Haeruddin Harun, Salmah HR, Agus Salim Ibrahim Ibrahim Jamali, Hisnol Marsuni, Nur Sandi Muh. Yasin Noor W.K MUhammad Dakhri Nurhaedar, Nurhaedar Rachman, Siswati Yuliani, Nur Fadny