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All Journal Juara: Jurnal Riset Akuntansi Journal of Development Research PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Paulus Journal of Accounting (PJA) Tangible Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Batara Wisnu : Indonesian Journal of Community Services Amkop Management Accounting Review (AMAR) Jurnal RAK (Riset Akuntansi Keuangan) SENEMA
Beloan, Bertha
Universitas Kristen Indonesia Paulus
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Journal : Journal of Development Research

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The Effectiveness of the Single Identity Number System: An Exploratory Study on Using NIK as NPWP by Individual Taxpayers Sumule, Esther Tinggi; Toding, Yupsari; Delki, Delki; Pasanda, Erna; Beloan, Bertha
Journal of Development Research Vol. 9 No. 1 (2025): Volume 9, Number 1, May 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i1.420

Abstract

This study aims to determine whether the Population Identification Number (NIK) system, when used as a Taxpayer Identification Number (NPWP), is effective from the perspective of individual taxpayers. The research employed a descriptive qualitative method, using purposive sampling to select informants. The informants consisted of individual taxpayers working in various public and private institutions, and data were collected through in-depth interviews. The results indicate that the integration of NIK into NPWP is considered effective for implementation in Indonesia. This integration facilitates individual taxpayers in fulfilling their tax rights and obligations. Furthermore, the policy is viewed as a means of simplifying tax administration and improving taxpayer compliance. In conclusion, using NIK as NPWP has the potential to serve as an effective solution for tax administration reform in Indonesia, particularly in promoting efficiency and enhancing individual taxpayer compliance.
Uang Panai’ as Cultural Symbolism and Economic Burden in Bugis Marriage Traditions: A Phenomenological Study Anggraini, Dea Pricilia; Puput T, Astuti Rada; Sakaor, Diva Srani; Paranoan, Natalia; Beloan, Bertha
Journal of Development Research Vol. 9 No. 2 (2025): Volume 9, Number 2, November 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i2.493

Abstract

This study aims to describe the Bugis people’s perceptions of Uang Panai’ as an economic burden in the context of traditional marriage, as well as to explain its symbolic meaning from cultural and economic perspectives. The research was conducted in Makassar, a modern metropolitan city, using qualitative methods with an interpretive paradigm and phenomenological analysis approach. Primary data were collected directly from the research subjects through in-depth interviews with 11 informants, consisting of community leaders, religious leaders, parents, and young people. The findings indicate that the perception of Uang Panai’ as an economic burden can be reduced by providing broader understanding to the Bugis community regarding the cultural importance of this tradition. When properly understood, Uang Panai’ is viewed not as a burden but as a symbol of strength, sincerity, and commitment between families. It also encourages individuals to work harder in preparation for marriage so that the tradition can continue to be preserved. The implications of this study highlight the importance of preserving the Uang Panai’ tradition as part of Bugis cultural heritage. The practice should be maintained and passed down to future generations while emphasizing the value of kinship. This ensures that communication between families is well-established and that the determination of Uang Panai’ remains considerate and does not impose undue burdens on either party.
Co-Authors A. G. Patinggi Ahmad Sani Angela Batara Sapa Anggraini, Dea Pricilia Bangkaran, Natasya Beatrix Putri Danduru Cecilia Poddala Darwis Said, Darwis Daud, Maiercherinra Delki, Delki Densis, Feralando Rama Kusuma Erna Pasanda Ester Gracella Rubiyanto F.X. Resky Randa Frischa Faradilla Arwinda Mongan I Dewa Made Endiana I Komang Sandikara Rantun Krisdayanti Armelinda Linggi, Erik Amba M, Theresia Endang Machmud Djunaidy Maiercherinra Daud Mangetan, Larissa Maria Yessica Halik Natalia Paranoan Ni Nyoman Ayu Suryandari Noberto Nugroho Sitorus Puput T, Astuti Rada R. I. Pabutungan Roreng, Petrus Peleng Sakaor, Diva Srani Sumule, Esther Tinggi Toding, Yupsari Valensia, Egi Zeptian Zeptian