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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 LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Golden Ratio of Auditing Research 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 Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Physics Public Health Social Sciences Transportation 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
Pengaruh Literasi Keuangan dan Gaya Hidup Gen Z terhadap Perencanaan Keuangan Daud, Dahniyar; Muh. Raswal Zulfitra; Ferdi Gogo Mendaun; Muh. Zulfikar Zaky Eppe
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6895

Abstract

Financial planning is the process of evaluating and managing finances systematically and planfully to achieve short-term, medium-term, and long-term financial goals. This process involves arranging income, expenditures, investments, and managing financial risks with the aim of ensuring stability and meeting future financial needs. This study aims to analyze Financial Planning used to explain the influence of independent variables such as Financial Literacy and Lifestyle (A Study on Gen Z in Makassar City). The data collection in this study uses primary data obtained from findings collected through the distribution of questionnaires to Gen Z in Makassar City using Non-Probability Sampling Technique, specifically Purposive Sampling Technique. The population in this study is Gen Z located in Makassar city aged 20 to 29 years with a total of 249,969 individuals. This data is obtained from the Central Statistics Agency of Makassar (BPS). The sample taken for this study was 100 samples. The results of this study show that the Financial Literacy variable has a significant positive effect on Financial Planning, and Lifestyle has a significant positive effect on Financial Planning.
Co-Authors Abdul Gaffar Abdullah Al Ikhlas Ahmad, Ruslan Amran, Putri Pratiwi Andi Ashari Angga Setiawan Arif Mashuri ARIFUDDIN Asgar, Muh Abduh Fuat Asrul Hasan Dahlia, Andi Amalia Dahliah, Andi Amaliah Duwaidar, Ahmad Eldi, Eldi Elina Sari Raimundus Eva Marin Sambo Ferdi Gogo Mendaun Haliah, Haliah Hendri Taufik ILHAM Indah Sari Indra Santoso, Septy Indrijawati, Aini Istiqamah, Hadijah Nurul K, Siti Aini Handayani Kusumawati, Andi Lalo, Annas LAUNTU, ANSIR Makgret, Jimmy MS, Zainuddin Muh. Raswal Zulfitra Muh. Zulfikar Zaky Eppe Muhammad Ilham Muis, Nurhasni Musdalifah Musdalifah Mu’jizat Naila Sasmita Noviyanti, Lili Nur Pausi Nur Uswatun Chasana Nuramal, Nuramal Pongkapadang, Gunawan L. Putri, Amelia R, Mutiara Trie Ramadhany Rasyid, Syarifuddin Razak, Nurlaely Ridwan, Rusdi Maulana Rumianti, Chaerunnisa Santoso, Septy Indra Suardi, Ryan Putra Hafikar Sufiati, Sufiati Sugihartono, Egi Syach, Muh Aftharya Syamsuddin Syamsul Alam, Syamsul Tamsir, Andika Tangngisalu, Jannati Tenriola, Tenriola Yusuf, Marwah