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All Journal Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) JASF (Journal of Accounting and Strategic Finance) Amnesty: Jurnal Riset Perpajakan Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ)
Rahim, Syamsuri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Tax Amnesty Program, Mobile Samsat Services and E-Samsat Program with Tax Socialization as Moderating Variable on Makassar City Samsat Revenue Nurhijrawati, Alfiah; Rahim, Syamsuri; Zakaria, Junaiddin
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.v7i2.16384

Abstract

This study aims to examine. The effect of the Tax Bleaching Program, Mobile Samsat Services and the E-Samsat Program with Taxation Socialization as a Moderating Variable on Makassar City SAMSAT Revenue. The data in this study were obtained from taxpayers registered at SAMSAT Makassar City in 2022, namely motor vehicle taxpayers who were willing to become respondents.  This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and drawing samples using the sIovin formula with a total of 100 taxpayer respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Tax Bleaching Program had a positive and significant effect on Makassar City SAMSAT Revenue, Mobile Samsat Service had a positive and significant effect on Makassar City SAMSAT Revenue, E-Samsat Program had a positive and significant effect on Makassar City SAMSAT Revenue, Tax bleaching program with moderated by taxation socialization had a positive and significant effect, Mobile Samsat service with moderated by taxation socialization had a positive and significant effect and E-Samsat Program with moderated by taxation socialization had a positive and significant effect.
The Influence of the Technology Acceptance Model (TAM), E-System and the Role of the Account Representative on Taxpayer Compliance at West Makassar KPP Kaliky, Faizah Salma; Rahim, Syamsuri; Wahyuni, Nur
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14012

Abstract

This research investigates the influence of the Technology Acceptance Model (TAM), E-System, and the Role of the Account Representative on taxpayer compliance at the West Makassar KPP. The study's population consists of all taxpayers registered at the West Makassar KPP, with a sample size of 88 taxpayers selected for analysis. To ensure the validity and reliability of the questionnaire results, thorough testing was conducted, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The primary analytical method employed is multiple linear regression analysis. The findings reveal that the Technology Acceptance Model (TAM) exerts a significant positive impact on taxpayer compliance, indicating that when taxpayers perceive technology as beneficial and user-friendly, they are more likely to comply with tax regulations. Conversely, the E-System demonstrates a significant negative effect on taxpayer compliance, suggesting potential issues with its implementation or usability that hinder compliance. Furthermore, the role of the Account Representative is found to have a significant positive effect on taxpayer compliance, highlighting the importance of personal interaction and support in facilitating tax compliance. Overall, the study emphasizes the critical factors influencing taxpayer compliance, providing insights that could inform policy decisions and the development of strategies to enhance compliance at the West Makassar KPP. These findings are crucial for improving tax administration and ensuring greater adherence to tax obligations among registered taxpayers.
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Rahim, Syamsuri; Ahmad, Hamzah; Nurwakia, Nurwakia; Nurfadila , Nurfadila; Muslim, Muslim
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks), and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Tax Morale dan Kepatuhan Pajak: Studi Empiris pada UMKM di Kota Makassar Rahim, Syamsuri; Rati, Sri; Syahnur, Khaerunnisa Nur Fatimah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3136

Abstract

Penelitian ini bertujuan untuk menguji pengaruh moral pajak terhadap kepatuhan wajib pajak di kalangan usaha mikro, kecil, dan menengah (UMKM) di Kota Makassar. Dengan metode purposive sampling, kami melibatkan 50 peserta dari sektor UMKM dan mengumpulkan data melalui survei kuesioner yang dianalisis menggunakan uji analisis regresi moderat di SPSS. Hasil penelitian menunjukkan bahwa moral pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Kota Makassar. Demografi wajib pajak juga memainkan peran moderasi yang signifikan dalam hubungan ini. Temuan ini memperkuat pemahaman tentang faktor-faktor yang memengaruhi perilaku kepatuhan pajak di UMKM. Saran untuk penelitian mendatang mencakup pemahaman yang lebih mendalam tentang faktor demografi, peningkatan edukasi pajak, pengembangan kebijakan pajak yang efektif, serta penggunaan metode penelitian yang beragam. Penelitian ini memberikan kontribusi penting dalam memahami dan meningkatkan kepatuhan pajak di kalangan UMKM.
Co-Authors Ahmad, Syafar Amiruddin Andhika Febrianto AR Pelu, Muhammad Faisal ekayanti, Dini Farhan Dwinanda Hanisyahputra Farid, Faradita Fathi, Muhammad Hamzah Ahmad, Hamzah Junaiddin Zakaria Kaliky, Faizah Salma Khaerunnisa Nur Fatimah Syahnur Kirana Ikhtiari Laekkeng, Mursalim Laksono Trisnantoro Latif, Aulia Insani Maimuna, Yuni Mas’ud, Masdar Mildazani, Mildazani Muchtar Lutfi, Muchtar Muhammad Nur Muslim Muslim Muslim Nur Wahyuni Nurfadila , Nurfadila Nurfadila Nurfadila, Nurfadila Nurhijrawati, Alfiah Nurwakia, Nurwakia Nurwakia, Nurwakia Pelu, Muhammad Faisal Abdul Rahim Pelu, Muhammad Faisal AR Pramukti, Andika Pratiwi, Alma Putri, Arindah Failisa Rahajaan, Fitria Nita Rati, Sri Ratna Sari Rhamdani, Reza Riyama Intan Sukma Ratnawati Saefullah Sandi, Roy Selong, Abbas Sidik Tjan, Julianty Sormin, Barita Syah Putri, Nurwulan Yundari, Yundari