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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Community Engagement and Emergence Journal (CEEJ) Tangible Journal Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) Panrita Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Business, Technology, & Social Science International Journal of Halal System and Sustainability
Daud, Dahniyar
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Physics Public Health Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Dampak Sosialisasi Perpajakan, Tarif Pajak dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Daud, Dahniyar; Arif Mashuri
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4675

Abstract

This research aims to test and analyze the influence of tax socialization, tax rates and understanding of taxation simultaneously or partially on the compliance of SME taxpayers registered at the Makassar City Cooperatives and SMEs Office. This type of research is explanatory research with a quantitative approach method. The sample used was 80 SME respondents who were registered with the Makassar City Cooperatives and SMEs Department. Data sources consist of primary data and secondary data with data collection methods, namely distributing questionnaires to respondents and recording documentation. The data analysis techniques used are descriptive statistical analysis, inferential statistical analysis, and multiple linear regression analysis. The results of this research state that Tax Socialization, Tax Rates and Tax Understanding have a significant effect on taxpayer compliance.
Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan Sari, Indah; Daud, Dahniyar; Ahmad, Ruslan
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5760

Abstract

This study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula. The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliance
Co-Authors Abdul Gaffar Ahmad, Ruslan Amran, Putri Pratiwi Angga Setiawan Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Dahlia, Andi Amalia Dahliah, Andi Amaliah Duwaidar, Ahmad Eldi, Eldi Eva Marin Sambo Haliah, Haliah Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR MS, Zainuddin Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Noviyanti, Lili Nuramal, Nuramal Pongkapadang, Gunawan L. Putri, Amelia R, Mutiara Trie Ramadhany Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Rumianti, Chaerunnisa Santoso, Septy Indra Sufiati, Sufiati Sugihartono, Egi Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenriola, Tenriola Yusuf, Marwah