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All Journal Journal of Consumer Science Journal of Consumer Sciences Jurnal Ilmiah Manajemen "E M O R" Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Edumaspul: Jurnal Pendidikan Iqtishoduna: Jurnal Ekonomi Islam Ekombis: Jurnal Fakultas Ekonomi 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 Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Sharia Business Management Jurnal Penelitian Pendidikan Indonesia
Adiningrat, Andi Arifwangsa
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Amnesty: Jurnal Riset Perpajakan

 1 
UPAYA PENINGKATAN AKUNTANSI PENJUALAN MELALUI MOTIVASI KERJA KARYAWAN Soraya, Zalkha; Adiningrat, Andi Arifwangsa; Andayaningsih, Sri; Rahmansyah, Rahmansyah
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.v3i1.3409

Abstract

The purpose of this study was to determine efforts to increase sales accounting through employee work motivation. Data in this study, carried out at PT. Megahputra Sejahtera Main Mobil Suzuki Gowa. This study uses a saturated sampling technique. the sample used was 38 people. Data analysis method used is central tendency and analysis statistic descriptive The results of this study indicate that employee motivation is related to sales accounting variables, this means that an employee with good communication tries to be motivated to improve sales accounting by efforts to improve product quality and competitive prices
Efforts To Increase Regional Original Income Through The Kelurahan Parking Service System Mount Sari City Makassar Adiningrat, Andi Arifwangsa; Arniati, Arniati; Sinta, Wahyu Nirmala; Warda, Warda
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.v5i1.7507

Abstract

The purpose of this study was to determine the implementation of the parking service system in Gunung Sari Village in increasing the local revenue of Makassar City, the research method used was qualitative with an objective description of the state of the parking service system, and the type of research used was descriptive qualitative that revealed facts. about the parking service system. The data sources used are primary and secondary data sources and the number of informants is 6 people. Data collection techniques using the method of Observation, Interview, Documentation and Literature Study. The data analysis techniques used are reducation, data display, and conclusion drawing/verification. The results of this study indicate that the existence of a parking service system managed by PD Parking Makassar Raya can help people park their vehicles in Makassar City. This parking service system service can also help increase Makassar City's Regional Original Revenue until the target set is achieved
Increasing Regional Tax Revenue Through The Implementation of a Motor Vehicle Payment System Rustam, Andi; Adiningrat, Andi Arifwangsa; Hasan, Risfayana
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13017

Abstract

This study aims to evaluate the increase in local tax revenue through the implementation of a motorised vehicle tax payment system. The object of research is "Implementation of the Motor Vehicle Tax Payment System at the Takalar Regency Samsat Office". The research method used is an applied qualitative approach. Data collection techniques involved interviews, documentation, and observation. The results of this study indicate that the motor vehicle tax payment system through the innovation of stationary Samsat and mobile Samsat at the Takalar Regency Samsat Office has been realised as expected. This system provides convenience for taxpayers in paying motor vehicle taxes and increases taxpayer compliance in fulfilling their tax obligations. In addition, the implementation of this system has also accelerated the process of collecting and managing local tax revenues, which significantly has a positive impact on local revenues. The availability of Mobile Samsat has also enabled better accessibility for taxpayers in remote areas. This research makes an important contribution to the understanding of the effectiveness of the motor vehicle tax payment system in increasing local revenue as well as providing recommendations for further improvement.
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.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah, nasrullah; Adiningrat, Andi Arifwangsa; Hamzah, Pratiwi; Sukma, Yuyun Wahyuni
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.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR Muhaimin, Muhaimin; Akhmad, Akhmad; Adiningrat, Andi Arifwangsa; Oktafiana, Karmila
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4413

Abstract

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.
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.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Sahib, Muhammad Khaedar; Adiningrat, Andi Arifwangsa; Jam'an, Andi; Nurhikmah, Nurhikmah
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.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah, nasrullah; Adiningrat, Andi Arifwangsa; Hamzah, Pratiwi; Sukma, Yuyun Wahyuni
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.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
Co-Authors ., Rustan ., Warda Abdi, Muhammad Nur Agustan Agustan, Agustan Ainun Mardiyah, Ainun Akhmad Akhmad Alamsyah - Andayangsih, Sri Andayaningsih, Sri Andrisa , Andrisa Anggoro, M. Yusuf Alfian Rendra Anggoro, Rendra Anwar, Andi Rahayu arniati, arniati Arsal, Muryani Asdi Asdi , Asdi Asmasary, Andi Arwinny Asriadi, Andi Amran Faidul Adzim, Faidul Febriyanti, Iin Fikri, Muh. Haikal Firmansyah Fitrianti, A.Nur Hamzah, Pratiwi Harrang, agussalim Hasan, Risfayana Idrawahyuni Idrawahyuni, Idrawahyuni J, Jusriadi Jam'an, Andi Lukman, Andi Muhaimin Muhaimin Muhammad Adil, Muhammad Muhammad Khaedar Sahib Muhammad Nur muhammad rizky, muhammad Muhammad Rusydi Naidah, Naidah Nasrullah Nasrullah Nasrun, Nasya Ningsih, Asrah Puspita Nurhikmah Nurhikmah Nurjanna Nurjanna Oktafiana, Karmila Rahmansyah Rahmansyah Rosmawati ., Rosmawati Ruhayu, Yuyu Rustam, Andi Rustan Rustan, Rustan Safri Haliding Sheila Kusumaningrum Sinta, Wahyu Nirmala Siti Aisyah Sri Wahyuni Suarni, Agusdiwana Sukma, Yuyun Wahyuni Syamsuddin Syamsuddin Thahir, Fera Firyal Unismuh, Rustan Wahyu, Ade Warda Warda Winarsih, Endang Zalkha Soraya