Article Per Year (5 Year)
p-Index From 2020 - 2025
4.637
P-Index
This Author published in this journals
All Journal Jurnal Fisika Unand Journal of Consumer Science JOURNAL ONLINE OF PHYSICS Jurnal Sinar Manajemen Journal of Consumer Sciences Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Legality of Law Journal Peqguruang: Conference Series Indonesian Journal of Research and Educational Review (IJRER) BABASAL English Education Journal Journal Of Human And Education (JAHE) Journal of Lex Philosophy (JLP) Publicness: Journal of Public Administration Studies Eduvest - Journal of Universal Studies Golden Ratio of Law and Social Policy Review (GRLSPR) International Journal of Economic Research and Financial Accounting Atestasi : Jurnal Ilmiah Akuntansi
Rustan, Rustan
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Amnesty: Jurnal Riset Perpajakan

 1 
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Adil, Muhammad; Rustan, Rustan; Naidah, Naidah; Cahyanti, Andi Amelia
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING Rustan, Rustan; Qalbi, Syifa Ainun; Rusyidi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3410

Abstract

Director General of Taxes provides easy service for Taxpayers in reporting the amount of tax that must be paid because Taxpayers do not need to come directly to the Tax Office to fulfill their tax obligations in terms of SPT submission, for Electronic Technology tax officers they can facilitate database management.  The application of e-filling is a step that is expected to be able to provide excellent service to the community so that it can increase the satisfaction of taxpayers as well as the application of e-filing which is expected to provide satisfaction to taxpayers. This study aims to determine the application of tax reporting using e-Filing and taxpayer satisfaction with tax reporting using e-Filing at KPP Pratama, North Makassar.  This study uses a type of descriptive qualitative research, trying to find out how the application of e-Filing as a new application in SPT delivery as well as how compulsory satisfaction with the use of e-Filing in delivering annual SPT. The data used in this study are secondary and primary data.
Implementation Of Input Tax Prepopulated Data And Vat E-Spt In Increasing Value Added Tax Reporting Agency Tax Registered At Kpp Pratama Bulukumba Solihatun, Rika; Rustan, Rustan; Suarni, Agusdiwana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7502

Abstract

Prepopulated Input Tax Data and Electronic Notification Letters (e-SPT) The PNN period is one part of the modernization process of Tax administration, so that taxpayers have the convenience of fulfilling and completing their obligations, so that the fulfillment of their tax obligations can be completed easily in their implementation, and the aim is to create an orderly and transparent tax administration. The purpose of this study is to determine the application of prepopulated input tax data and e-SPT Period of VAT in increasing the value added tax reporting of corporate taxpayers. The method used in this research is descriptive research type. To obtain the necessary data, the authors carried out data collection activities for 2018-2021, by interviewing Mr. Dwi Bagas Widianto as the System Administrator or the Data Quality Assurance Section. The results of this study indicate that the application of prepopulated tax data and e-SPT for the VAT period is very effective and efficient at KPP Pratama Bulukumba, it can be seen from the increase in Value Added Tax reporting and the use of the Prepopulated data system and e-SPT for the VAT period which is increasing every year. It is hoped that the Directorate General of Taxes and their regional offices should be able to improve their performance, including by providing counseling about the importance of paying taxes on time, and providing the best services, especially for taxpayers.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Adiningrat, Andi Arifwangsa; Rustan, Rustan; Mardiyah, Ainun
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga PE-companion tax consultant, successfully effectively.
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Adiningrat, Andi Arifwangsa; Rustan, Rustan; Ningsih, Asrah Puspita; Aisyah, Siti
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Adil, Muhammad; Rustan, Rustan; Naidah, Naidah; Cahyanti, Andi Amelia
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
Co-Authors - Sri Prilmayanti Awaluddin, - -, Maison Adiningrat, Andi Arifwangsa Afrianto, Muhammad Ficky Ainun Mardiyah, Ainun Ananda Salsa Nurillah Anggoro, M. Yusuf Alfian Rendra Asmasary, Andi Arwinny Cahyanti, Andi Amelia Darwis, Nirwana Dwi Handayani Faidul Adziem Firman syah Fitrianti, A.Nur hamkah, hamkah Hannan, Sjuaib Idrawahyuni, Idrawahyuni Jamaluddin Jamaluddin K, Nuraini Kartini Kartini Khaerunnisa Khaerunnisa, Khaerunnisa Langi, Dominggus Taruk Linda Handayani, Linda Lukman, Andi Mardian Peslinof Muh. Rum Muhammad Adil, Muhammad Muhammad Rais Muntasir, Muntasir Mutia Angraini, Rista Naidah, Naidah Nilwana, Andi Ninda Pratiwi Ningsih, Asrah Puspita Nurhidayah Nurhidayah Nurjanna Nurjanna Nurul Qamar Puji Lestari, Ardiyaningsih Qalbi, Syifa Ainun Rena, Suci Ramda Resyadi, Herman Ruhayu, Yuyu Rustam, Andi Rusyidi, Muhammad S, Muliani Saidy, Emily Nur Samsidar Samsidar Saputra, Tri Eka Sheila Kusumaningrum Siti Aisyah Solihatun, Rika Sri Wahyuni Suarni, Agusdiwana Sutomo, Deni Anggreani Syamsuddin Syamsuddin Syamsul Riyadi Tamsilu, Takdir Thahir, Fera Firyal Wardani, Indah Wisran, Wisran Yuliana Yuliana