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All Journal The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdidas Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Maqdis: Jurnal Kajian Ekonomi Islam Journal of Applied Accounting INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW International Journal of Accounting and Management Research (IJAMR) Sriwijaya Accounting Community Services
Tanra, Andi Ainil Mufidah
Universitas Tadulako
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating Wulandari, Novita; Din, Muhammad; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1269

Abstract

This research endeavors to evaluate the impact of taxpayer perceptions on the efficacy of the implementation of Government Regulation of the Republic of Indonesia Number of 2023 in enhancing the compliance of individual taxpayers in filing annual tax returns, with tax comprehension serving as a moderating variable. The study included 169,672 individual taxpayers who were registered at KPP Pratama Palu. The research sample was randomly selected using a random sampling approach, and the total number of samples used was 399 respondents, as determined by the Slovin formula. This study employs a quantitative methodology, utilizing questionnaires distributed directly and online. The WarpPLS 7.0 software used the Partial Least Squares (PLS) method to analyze the data. The findings indicated that taxpayers' assessments of the efficacy of Government Regulation of the Republic of Indonesia Number of 2023 substantially impacted their compliance with tax return reporting, as evidenced by a path coefficient value of 0.516 and a p-value of less than 0.001. Furthermore, the relationship between perception and compliance is fortified by tax understanding as a moderating variable, as evidenced by a path coefficient value of 0.097 and a p-value of 0.026.
The Influence of Tax Understanding and Income Tax Incentives on MSME Tax Compliance, Moderated by Tax Digitalization Putri, Helmalia; Din, Muhammad; Furqan, Andi Chairil; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1271

Abstract

This study investigates how tax knowledge and income tax incentives affect tax compliance among MSMEs, with tax digitalization functioning as a moderating variable. MSMEs are vital to Indonesia's economy, yet achieving tax compliance in this sector poses significant challenges, especially in Palu, which has been heavily impacted by the 2018 natural disaster and the COVID-19 pandemic. In response to these difficulties, the government launched several measures, including Regulation No. 44 of 2020, which offers tax incentives for businesses affected by the pandemic. However, as of May 2020, the adoption of these incentives among MSME operators was notably low (D. Setiawan, 2018). This situation led researchers to explore whether MSMEs in Palu have effectively taken advantage of these income tax incentives. The research utilized a quantitative methodology, employing a Likert scale to measure the impact of the independent variables on the dependent variable. The population for the study comprised MSMEs registered with the Department of Cooperatives, MSMEs, and Labor in Palu, with purposive sampling used to select respondents based on specific criteria. Data collection was conducted manually using questionnaires, and the analysis was performed using WarpPLS 7.0. The findings indicated that tax knowledge significantly and positively influences MSME tax compliance, and income tax incentives also demonstrate a substantial positive effect. Although tax digitalization does not significantly moderate the relationship between tax knowledge and compliance, it does play a moderating role in the effect of income tax incentives on compliance.
DAMPAK DANA TRANSFER DAN FLYPAPER EFFECT PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DI KABUPATEN/KOTA SE-SULAWESI TENGAH Sania, Nuzul; Yamin, Nina Yusnita; Paranoan, Selmita; Tanra, Andi Ainil Mufidah
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.487

Abstract

Desentralisasi fiskal di Indonesia bertujuan untuk memanjukkan kesejahteraan masyarakat melalui belanja daerah termasuk belanja modal. Namun realitanya, dana transfer dari pemerintah pusat masih menjadi sumber utama oleh daerah. Penelitian ini mengkaji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal di Kabupaten/Kota se-Sulawesi Tengah selama periode tahun 2018 – 2022. Penelitian ini menggunakan metode sensus dengan 65 sampel, yakni keseluruhan  Kabupaten/Kota di Sulawesi Tengah. Data sekunder yakni Laporan Realisasi Anggaran APBD di peroleh melalui BPK perwakilan Sulawesi Tengah. Teknik analisis data memakai regresi linier berganda. Hasil penelitian memperlihatkan bahwa PAD dan DAK berpengaruh positif dan signifikan terhadap Belanja Modal. Artinya, bahwa peningkatan PAD dan DAK, semakin tinggi pula Belanja Modal. Namun, DAU tidak memberikan pengaruh secara signifikan. Hal ini memperlihatkan adanya fenomena Flypaper effect, di mana peningkatan DAU tidak mendorong peningkatan belanja modal secara proporsional. Penelitian ini berimplikasi pada upaya memaksimalkan sumber-sumber pendapatan daerah dan pemenuhan belanja modal menjadi penting untuk mencapai kemandirian keuangan, tanpa ketergantungan pada dana transfer dari pemerintah pusat.
Co-Authors Abdullah, Muhammad Ikbal Ahmad, Shidq Dhiyaurrahman Amirah Andi Chairil Furqan Andi Mappanyukki Arung Gihna Mayapada Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal Balgis Balgis Daud Ruranto Buntulabi Erwan Sastrawan Faizal Azdar Furqan, Andi Chairil Husnul Hatimah Indah, Ni Luh Dian Sundari Indra Basir Jamaluddin Khairun Nisa Kusuma, I Made Ari Latifah Sukmawati Yuniar Liato, Della Fitriany Mapparessa, Nurlaela Masruddin Mile, Yuldi Muhammad Afdhal Muhammad Ansar, Muhammad Muhammad Din Muhammad Ilham Pakawaru Muliati Muliati Muliati, Muliati Muslimin, Ulfah Rizky Nadhira Afdalia, Nadhira Nanda Nanda Nichen, Nichen Nina Yusnita Yamin Novita Wulandari Nurdin, Jurana Nurhidayah Nurhidayah Oneng, Muthia Yogelina OSTENSIO, Gracelia N. PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Putri, Helmalia Riady Ibnu Khaldun Rizqan, Andi Muhammad Rudy Usman SALSABILA, Meita Gania Sangadji, Mia Lestari Sania, Nuzul Satriani Satriani Selmita Paranoan Septian Septian Suci, Indah Tandju, Firmansyah Taufik Hidayat B Tahawa Taufik Hidayat B. Tahawa Tenripada, Tenripada Totanan, Chalarce Ujang Sumarwan Yulfani, Yulfani