Garuda - Garba Rujukan Digital

EVALUASI PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (STUDI KASUS PADA KANTOR WILAYAH VI PT PEGADAIAN MAKASSAR) Winarsih, Endang
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.406

ABSTRACT This study aims to determine whether the Calculation, Withholding, Deposit, and Reporting of Article 21 Income Tax on Permanent Employees of Regional Office VI PT. Pegadaian Makassar has complied with the Director General of Taxes Regulation Number Per- 16/PJ/2016. This study uses a qualitative approach, the data sources used in this research are primary data in the form of data taken from the source and secondary data in the form of data obtained from reading, studying and understanding through other media sourced from literature, books, and documents and data collection techniques used are interviews and documentation. The results of this study indicate that the calculation, withholding, deposit and reporting of income tax (PPh) Article 21 is in accordance with the regulations of the Director General of Taxes Number Per-16/PJ/2016.

Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office Masrullah, Masrullah; Winarsih, Endang; Mar'ah Mp, Awalin Syayidah
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16488

This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.

Pendampingan Penggunaan Aplikasi Keuangan Digital Pada UMKM Raja Teh Solo Sari, Airlin Permata; Perdana, Dian Noor Citra; Winarsih, Endang
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 3 No 2 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v3i2.124

Usaha Mikro, Kecil dan Menengah (UMKM) adalah salah satu penggerak ekonomi suatu negara yang penting untuk meningkatkan kesejahteraan masyarakat dan memiliki potensi besar jika dikelola dan dikembangkan dengan baik. Akan tetapi, salah satu kesulitan utama yang dihadapi oleh pengusaha UMKM adalah pengaturan keuangan dan manajemen yang belum dilakukan dengan baik. Karena hal tersebut, maka tim PKM – STIE Wijaya Mulya Surakarta memberikan kegiatan berupa pendampingan dalam kaitannya penjurnalan melalui aplikasi pengelolaan keuangan

Biaya Promosi Lebih Efisien dan Profit dengan Brand Identity pada UMKM Teh Raden Wismawati, Wahyu; Anggraini, Yety; Permatasari, Airlin; Perdana, Dian Noor Citra; Winarsih, Endang
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 4 No 1 (2025): Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v4i1.156

Artikel ini membahas upaya penguatan brand identity untuk meningkatkan efisiensi biaya promosi dan keuntungan pada UMKM Teh Raden. Seiring dengan berkembangnya dunia usaha, brand identity yang kuat menjadi salah satu kunci untuk memenangkan persaingan pasar. Penelitian ini bertujuan untuk memberikan solusi bagi UMKM Teh Raden dalam memanfaatkan penguatan brand identity untuk mengurangi biaya promosi yang tinggi, sekaligus meningkatkan daya tarik produk di mata konsumen. Metode yang digunakan adalah pendekatan pengabdian masyarakat dengan langkah-langkah mulai dari analisis kebutuhan, perancangan strategi brand identity yang relevan, hingga implementasi dan evaluasi dampaknya terhadap efisiensi promosi dan peningkatan keuntungan. Hasil dari penguatan brand identity ini menunjukkan adanya penurunan biaya promosi melalui penggunaan elemen-elemen branding yang tepat sasaran, serta peningkatan keuntungan yang signifikan akibat dari meningkatnya loyalitas pelanggan dan daya tarik pasar. Kesimpulan dari kegiatan ini adalah bahwa brand identity yang terintegrasi dengan baik dapat menjadi alat yang efisien dalam mengurangi pengeluaran promosi dan meningkatkan keuntungan UMKM, terutama dalam jangka panjang.

Financial Crime Early Prevention Strategy: The Utilization of Whistleblowing System and Risk Management In Sharia Bank Idrawahyuni; Andayangsih, Sri; Adiningrat, Andi Arifwangsa; Adil, Muhammad; Winarsih, Endang
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October (On Progress)
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2915

This study examined the effects of using a whistleblowing system and risk management as prevention strategies for financial crimes at PT Bank Syariah Indonesia in South Sulawesi, Indonesia. This type of research used an associative quantitative approach with a population of 46 PT Bank Syariah Indonesia in South Sulawesi, Indonesia. The sample in this study comprised 230 respondents, selected using purposive sampling. The data were analyzed using multiple linear regression in SPSS 26. The results showed that the whistleblowing system cannot yet be used as an early prevention strategy for financial crime. In comparison, risk management has a positive and significant effect on the early prevention of financial crimes. It is hoped that the results of this research will make additional contributions to the literature on early prevention strategies for economic crimes in Sharia banking, focusing on whistleblowing systems and risk management. In addition, practitioners can provide input to management at PT Bank Syariah Indonesia in South Sulawesi on improving fraud prevention by increasing the effectiveness of the whistleblowing system and strengthening risk management as a prevention strategy against fraud.

Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office Masrullah, Masrullah; Winarsih, Endang; Mar'ah Mp, Awalin Syayidah
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16488

This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.

PENGARUH PANDANGAN IKLAN DAN DAYA TARIK IKLAN TERHADAP MINAT BELI KONSUMEN DENGAN KREDIBILITAS IKLAN SEBAGAI VARIABEL MEDIASI Winarsih, Endang; Martani, Yeni; Ngaisah, Ngaisah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12511

The purpose of this study was to determine the effect of Ad Views, Ad Attractiveness with Ad Credibility as a Mediating Variable at the Lowo Sukoharjo Building Culinary Festival. The method used in this research is quantitative method with PLS. The results showed partially that the advertising view variable has a significant effect on advertising credibility with, advertising attractiveness has a significant effect on advertising credibility, advertising views have a significant effect on buying interest, advertising attractiveness has a significant effect on buying interest. Simultaneously, advertising views and advertising attractiveness have a positive and significant effect on consumer buying interest in the Lowo Sukoharjo Building Culinary Festival. Based on the research results, suggestions for managers to use other advertising stars from various groups such as entrepreneurs, sportsmen or public figures to attract visitors. Keywords: View Advertising , Ad Attractiveness , Consumer Purchase Interest, Ad Credibility

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