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All Journal STRATEGIC QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Analisa Akuntansi dan Perpajakan Klasikal: Journal of Education, Language Teaching and Science Cokroaminoto Journal of Primary Education JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Journal of Education Method and Learning Strategy Income Journal: Accounting, Management and Economic Research International Journal of Education, Vocational and Social Science Help: Journal of Community Service NuCSJo : Nusantara Community Service Journal
Burhan, Imron
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Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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TINJAUN PENERIMAAN BEA METERAI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SULAWESI SELATAN, BARAT DAN TENGGARA Rahayu, Ayu; Burhan, Imron; Afifah, Nurul; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.519

Abstract

Peranan Perangkat Desa Dalam Peningkatan Pajak Bumi dan Bangunan Di Desa Lembang Lohe Kecamatan Kajang Kabupaten Bulukumba Nur, A.Muh Riswandi; Burhan, Imron; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 2 (2024): Jurnal Pabean Volume 6 No 2, Juli 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i2.572

Abstract

ABSTRACT The purpose of this study is to determine and analyze the role of village apparatus in improving taxpayer compliance to pay Land and Building tax in Lembang Lohe Village, Kajang District, Bulukumba Regency. The method used in this study is descriptive and interactive analysis with qualitative techniques. The data used in this study are primary and secondary data. Meanwhile, data collection techniques are carried out by means of interviews and documentation. The results of this study show that the role of village officials in improving taxpayer compliance to pay Land and Build Tax in Lembang Lohe Village, Kajang District, Bulukumba Regency has been carried out well, but the realization has not been achieved optimally and there is still a lack of public awareness of the importance of paying taxes and lack of public knowledge about taxation. Key words: Village Apparatus, PBB-P2 Taxpayer Compliance ABSTRAK Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis peran perangkat Desa dalam meningkatkan kepatuhan wajib pajak untuk membayar pajak Bumi dan Bangunan di Desa Lembang Lohe Kecamatan kajang Kabupaten Bulukumba. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dan interaktif dengan teknik kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Hasil penelitian ini menunjukkan bahwa peranan perangkat desa dalam meningkatkan kepatuhan wajib pajak untuk membayar Pajak Bumi dan Banguna di Desa Lembang Lohe Kecamatan Kajang Kabupaten Bulukumba telah terlaksana dengan baik, namun realisasinya belum tercapai secara optimal dan masih kurangnya kesadaran masyarakat terhadap pentingnya membayar pajak dan kurangnya pengetahuan masyarakat mengenai perpajakan. Kata kunci: Perangkat Desa, Kepatuhan Wajib Pajak PBB-P2
ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA Aulia, Fira Andhara; Burhan, Imron; Den Ka, Veronika Sari
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.518

Abstract

Penelitian ini bertujuan untuk mengetahui realisasi pencapaian target penerimaan pajak pada KPP Pratama Makassar Utara, mengetahui upaya KPP Pratama Makassar Utara dalam mencapai realisasi penerimaan pajak tahun 2021 dari target yang telah ditentukan dan faktor yang mempengaruhi realisasi penerimaan pajak di KPP Pratama Makassar Utara tahun 2021 dalam mencapai target yang telah ditentukan. Penelitian ini merupakan jenis penelitian kualitatif dekriptif. Data yang digunakan adalah data sekunder dan data primer. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak pada KPP Pratama Makassar Utara tahun 2021 mengalami peningkatan. Upaya realisasi penerimaan pajak pada KPP Pratama Makassar Utara yaitu Melakukan kegiatan ekstensifikasi pajak, intensifikasi pajak, sosialisasi dengan instansi pemerintah maupun instansi swasta serta melakukan kegiatan penagihan dan pemeriksaan pajak. Faktor yang mempengaruhi peningkatan realisasi penerimaan pajak pada KPP Pratama Makassar Utara yaitu faktor eksternal berupa pertumbuhan ekonomi yang fluktuasinya meningkat sejalan dengan penerimaan pajak dan kepatuhan wajib pajak dalam membayar pajaknya serta faktor internal yakni aplikasi DSE (Daftar Sasaran Ekstenktifikasi), APPROWEB (Aplikasi Profil Berbasis Website), peningkatan pemeriksaan kepatuhan pajak dan sosialisasi ke instansi pemerintah maupun swasta. Peningkatan jumlah penerimaan pajak dapat mencapai target dengan meningkatkan kinerja dari pegawai pajak
MEKANISME DAN EFEKTIVITAS PEMUNGUTAN RETRIBUSI TEMPAT PELELANGAN IKAN LAPPA DI KABUPATEN SINJAI Ashanti, Eka Ayu; Afifah, Nurul; Burhan, Imron; Gisdah, Ardyansyah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.425

Abstract

PERSEPSI PEREDARAN ROKOK ILEGAL TERHADAP PENERIMAAN CUKAI ROKOK DAN PAJAK ROKOK DI PROVINSI SULAWESI SELATAN Azis, Hasrawati; Burhan, Imron; ilham, ilham
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.523

Abstract

Efektivitas Penerimaan Dan Pelaporan Program Pengungkapan Sukarela Di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat Dan Tenggara Wisudawan, Akhmad Luthfi; Ilham, Ilham; Burhan, Imron
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.45

Abstract

The research objective is to find out the effectiveness of receiving and reporting on the voluntary disclosure program in 2022 at the Regional Office of the Directorate General of Taxes in South, West, and Southeast Sulawesi. This type of research is a qualitative research is information data in the form of variable sentences not in the form of numeric symbols or numbers. The data used in this study are primary data and secondary data. The result of the research is the effectiveness of the Receipt and Reporting of the Voluntary Disclosure Program in 2022 at the Regional Offices of the Directorate General of Taxes in South, West, and Southeast Sulawesi, which can be seen based on indicators, namely receipts and reporting. These indicators show effective results. Voluntary Disclosure Program participants are not subject to sanctions in Article 18 paragraph (3) of the Tax Amnesty Law (200% of underpaid income tax) and data/information originating from SPPH cannot be used as a basis for investigation, investigation, and/or criminal prosecution against taxpayers
Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare Ihqram, Magfiratuh; Burhan, Imron; Sari, Sri
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.49

Abstract

The purpose of this study was to determine the Effect of Tax Incentives on the Effectiveness of the National Economic Recovery Policy (PEN) on UMKM Actors Affected by Covid-19 at KPP Pratama Parepare. This study uses quantitative research that processes primary data and secondary data with data collection techniques using questionnaires. The number of samples in this study were 100 UMKM Taxpayers. The data analysis technique used is multiple linear regression analysis using SPSS 20. The results show that tax incentives affect the effectiveness of the national economic recovery (PEN) policy on UMKM actors affected by COVID-19. The national economic recovery policy in providing this tax incentive to UMKM actors affected by COVID-19 can increase UMKM income.
Motivasi Intrinsik dan Pengaruhnya terhadap Prestasi Akademik dalam Mata Kuliah Akuntansi: Studi pada Mahasiswa Perpajakan burhan, imron; Beddu, Megawati; Yuliani, Nur Fadny; Rachman, Siswati; Musfirah, Musfirah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.609

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi intrinsik terhadap prestasi akademik mahasiswa pada mata kuliah akuntansi di Program Studi Perpajakan Politeknik Bosowa. Metode yang digunakan adalah analisis regresi linear sederhana dengan menguji validitas dan reliabilitas instrumen, uji asumsi klasik, serta analisis statistik menggunakan nilai t-test dan signifikansi. Data dianalisis untuk memastikan kelayakan model regresi melalui uji normalitas, linearitas, heteroskedastisitas, dan multikolinearitas. Hasil penelitian menunjukkan bahwa motivasi intrinsik berpengaruh signifikan terhadap prestasi akademik, dengan nilai signifikansi sebesar 0,000 ( 0,05) dan t hitung sebesar 4,932 ( t tabel 1,746). Persamaan regresi Y = 35,161 + 0,931X menunjukkan bahwa setiap peningkatan satu unit motivasi intrinsik memberikan kontribusi sebesar 0,931 terhadap prestasi akademik. Temuan ini mengindikasikan pentingnya peran motivasi intrinsik dalam mendukung keberhasilan belajar mahasiswa. Implikasi teoritis dari penelitian ini menunjukkan bahwa motivasi intrinsik harus menjadi bagian penting dalam desain pembelajaran untuk meningkatkan prestasi mahasiswa. Dosen diharapkan mengembangkan pendekatan pengajaran yang mendorong motivasi belajar secara aktif. Kebaruan penelitian ini terletak pada fokusnya yang spesifik terhadap motivasi intrinsik sebagai faktor determinan dalam prestasi akademik mahasiswa pada konteks mata kuliah akuntansi.
Needs Analysis for Design Optimization Psychoeducative Guidance Service Device in Elementary School Arismunandar, Arismunandar; Saman, Abdul; Musfirah, Musfirah; H, Nurhikmah; Burhan, Imron
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 16 No 2 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i2.6066

Abstract

This study aims to analyze the need to optimize the design of psychoeducational guidance services in elementary schools. A descriptive quantitative approach was applied, and questionnaires were distributed to teachers and students, serving as the primary data collection tool. The analysis employed descriptive statistical techniques to illustrate elementary school students' needs for psychoeducational guidance services. The process of descriptive statistical analysis involves several steps: first, gathering data through questionnaires; next, presenting the data in a visual format such as frequency percentage tables for each indicator; and finally, interpreting the presented data. The results of the study indicate an urgent need for more comprehensive guidance and counseling services that are structured, innovative, and effective in meeting students' needs and supporting their holistic development, both in academic and personal aspects. The absence of BK teachers in elementary schools, challenges in student learning motivation, and variations in the use of learning methods and media appropriate to students' learning styles indicate the need for special interventions. Social support from family, friends, and teachers and a conducive school environment are important factors that need to be strengthened through psychoeducational guidance service devices. By focusing on developing interactive teaching materials and effective guidance strategies, this service can increase students' motivation, participation, and self-confidence, thereby supporting a more optimal learning process.
Improving Social Skills of Elementary Students Through Interactive Learning Methods at SD Negeri 1 Lawawoi Burhan, Imron; Musfirah, Musfirah; Iyan, Iyan; Usman, Usman; Sultan, Muhammad Asrul
Help: Journal of Community Service Vol. 1 No. 4 (2025): March 2025
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v1i4.138

Abstract

This community service program aimed to enhance the social skills of students at SD Negeri 1 Lawawoi, Sidenreng Rappang Regency, focusing on expressing gratitude, asking for help, apologizing, and forgiving. The activity was conducted on November 21, 2024, involving 25 students, the Principal, and teachers. A combination of lecture and role-playing methods was used to deliver the material interactively. The program was implemented in three main stages: preparation, implementation, and reflection. During the preparation stage, the team coordinated with school authorities and developed appropriate learning materials. In the implementation stage, students engaged in interactive lectures and role-playing scenarios that simulated real-life social situations, allowing them to practice and internalize the skills effectively. The reflection stage encouraged students to share their experiences and discuss the benefits of maintaining positive social relationships. Feedback from students and teachers indicated significant improvements in students' confidence and ability to manage social interactions. However, the limited duration and number of participants were recognized as potential limitations of the program. Future recommendations include extending the program duration, involving more participants, and conducting follow-up studies to assess the long-term impact of the training. The overall results suggest that integrating interactive learning methods with reflective practices can significantly enhance students' social skills.
Co-Authors Abdul Saman Akrim, Djusdil Alfatih, Ainun Najib Amir Pada, Amir Amran, Muhammad Amriadi Amriadi, Amriadi Arifin, Rukhminih Arifin, Rukminih Arismunandar Arismunandar Ashanti, Eka Ayu Aulia, Fira Andhara Ayu Rahayu Azis, Hasrawati BEDDU, MEGAWATI Den Ka, Veronika Sari Gisdah, Ardyansyah H, Nurhikmah Hatibu, Hardiyanti Ihqram, Magfiratuh Ilham Ilham Iyan, Iyan Jariyah Syaid, Nur Ainun Ka, Veronika Sari Den Kamaruddin Kamaruddin Lestari, Sri Hafifah M. Yunasri Ridhoh Marsuki, Andika Miftahul Jannah Mochammad Imron Awalludin Muhammad Afif Muhammad Asrul Sultan, Muhammad Asrul Musfirah Musfirah Musfirah Mutmainnah Mutmainnah Nirmala Sari, Sri Nur Fadny Yuliani Nur Ilmi Nur, A.Muh Riswandi Nurul Afifah Nurul Wahidah, Nurul Nur’Aeni, Nur’Aeni Putra.B, Reza Dwi Rachman, Siswati Ramadhan, Dhana Saleh, Fadilah Indrayanti Sari Den Ka, Veronika Sari, Sri Selvi Marcellia Setiawan, Henra Siswati Rachman Sri Nirmala Sari, Sri Nirmala Sultan, Arianti Sunding, Alang Syarif, Naufal Qadri Syawaluddin, Ahmad Tati, Andi Dewi Riang Ulia Ridhani, Ulia Usman Usman Wahyu, Sakina Dwi Wisudawan, Akhmad Luthfi Yuliani, Nur Fadny Zainal, Zaid