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PENGARUH PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA PENGUSAHA MUDA DI KOTA PAREPARE DIMODERASI OLEH NILAI BUDAYA BUGIS Damis, Sariana; Su'un, Muhammad; Tenriwaru, Tenriwaru
Economos : Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2021): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v4i1.778

This study aims to determine the effect of subjective norms, behavioral control and attitudes on compliance with paying local taxes, the influence of subjective norms, behavioral control and attitudes on cultural values of Bugis, the influence of cultural values on compliance with paying local taxes the influence of subjective norms, behavioral control and attitudes towards compliance to pay local taxes through Bugis cultural values. This research was conducted in the City of Parepare. The time of this research was started from March to August 2020. The population in this study were young entrepreneurs in the city of Parepare, who are members of the Parepare City Young Entrepreneurs Association. Sampling using saturated sampling technique or census, the sample in this study was 150 respondents. The results of the study 1) Subjective norms have no significant effect on compliance with paying local taxes, 2) Behavioral control has a positive and significant effect on compliance with paying local taxes, 3) Attitudes have no positive and significant effect on compliance with paying local taxes. 4) Subjective Norms have no negative and insignificant effect on the cultural values of Bugis, 5) Behavioral control has a positive and significant effect on the cultural values of Bugis, 6) Attitudes have a positive and significant effect on the cultural values of Bugis, 7) Cultural values of Bugis have an effect on compliance with paying taxes 8) Based on the calculation of path analysis it can be concluded that subjective norms have no positive and insignificant effect on compliance with paying local taxes through cultural values of Bugis, 9) Based on the calculation of path analysis it can be concluded that behavioral control has a positive and significant effect on compliance with paying local taxes through Bugis cultural values, 10) Based on the calculation of path analysis, it can be concluded that attitudes have a positive and significant effect on compliance with paying local taxes through Bugis cultural values.

ANALISIS EFEKTIVITAS PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PAREPARE Nurwani M; Sariana Damis; Sinar Wahyuni
Journal AK-99 Vol. 1 No. 2 (2021): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Kota Parepare merupakan salah satu daerah yang memiliki banyak masyarakat yang melakukan kegiatan bisnis secara produktif. Banyaknya kegiatan bisnis yang dilakukan oleh masyarakat di Kota Parepare membuat daerah ini ramai akan banyaknya penggunaan reklame. Reklame digunakan sebagai alat untuk memperkenalkan dan mempromosikan produk–produk oleh pengusaha kepada masyarakat. Banyaknya penggunaan reklame yang terpasang membuat pajak reklame memiliki potensi dalam menyumbang peningkatan PAD Kota Parepare. Penelitian ini bertujuan untuk mengetahui tingkat kontribusi pajak reklame terhadap Pendapatan Asli Daerah (PAD) Kota Parepare, kedua efektivitas penerimaan pajak reklame. Adapun teknik pengumpulan data dalam penelitian ini yaitu dokumentasi dan wawancara. Teknik analisis data dalam penelitian ini menggunakan analisis deskripif kuantitatif. Hasil penelitian ini menunjukkan bahwa Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah kota Parepare pada tahun 2013-2017 yakni masih mengalami fluktuasi. Pada tahun 2013 yaitu 2,50% pada tahun 2014 1,19% pada tahun 2015 0,96% pada tahun 2016 0,86% dan pada tahun 2017 0,99%. Efektivitas Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Parepare tahun 2013-2017 telah mencapai target yang ditetapkan dan masuk kriteria sangat efektif.

ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN PENDAPATAN DESA KECAMATAN BELAWA KABUPATEN WAJO (STUDI KASUS PADA DESA LEPPANGENG) Desi Darma Yanti; Sariana Damis
Journal AK-99 Vol. 2 No. 1 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

The village has a function as the closest government center for the community. This study aims to analyze the accountability of village fund allocation (ADD) and analyze the accountability of Leppangeng Village Income, Belawa District, Wajo Regency. Data collection techniques by conducting interviews, observations and documentation. There were 7 informants in this study who were involved in Village Fund Allocation (ADD) and Village Revenue accountability. The data analysis technique in this study is qualitative with a descriptive analysis approach that describes the accountability of Village Fund Allocation (ADD) and Village Income based on the planning, implementation and accountability system in the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The results showed that the Management of Village Fund Allocation (ADD) and Village Revenue both administratively and technically by applying the principles of accountability supported by the principles of transparency, accountability, and participation. The management is also in accordance with applicable regulations, although there are still some obstacles faced by the Village Apparatus.

THE EFFECT OF VILLAGE FUND ALLOCATION ON POVERTY IN MAIWA DISTRICT (CASE STUDY IN LEBANI VILLAGE AND LABUKU VILLAGE) Sariana Damis; Nurlaela Kartina
Journal AK-99 Vol. 2 No. 2 (2022): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

The purpose of this study was to determine the effect of village fund allocation on poverty in Maiwa District, especially Lebani Village and Labuku Village. The data collection technique used in this study is documentation. The data used are data realization of village fund allocation, and poverty data with quantitative descriptive analysis techniques using simple linear regression analysis tools with simple regression tests, normality tests, coefficient of determination R2 tests, with hypothesis testing using the T test. Based on the analysis results obtained from SPSS ver22 with a significant value of 0.003 <0.05 which indicated that village fund allocation has a positiveand not significant effect on poverty in the Maiwa District, especially in Lebani Village and Labuku Village. With value coefficient of determination R2 was 8.03%, this means that village fund allocation can affect poverty.

Analysis Of Implementation Of Local Government Financial Accounting Systems In Improving The Quality Of Local Government Financial Reports In Parepare City Sariana Damis; Husnun Fadhilah
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

This study aims to determine the application of the local government ﬁnancial accounting system in improving the quality of ﬁnancial reports at the BKD Oﬃce in Parepare City and the ﬁnancial reports from the BKD Oﬃce in Pare-Pare City have quality according to the law. No. 71 of 2010. This study used a qualitative descriptive study, the technique of determining the informants in this study used a purposive sampling technique, while the data collection techniques used in this study were interviews and documentation. The sample in this study is 5 people who are involved in the accountability of ﬁnancial report management. Data analysis techniques in this study used data collection analysis. The implementation of the Regional Financial Accounting System carried out by the BKD Oﬃce of the City of Parepare has been good as well as the output it produces, namely the Financial Report of the City of Parepare, implementation in the ﬁeld that those who input or manage the system are carried out by staﬀ in the ﬁeld of Accounting and Financial Reporting. The presentation of ﬁnancial reports at the BKD Oﬃce of Parepare City has fulﬁlled the characteristics of quality government ﬁnancial reports that have been listed in PP No.71 of 2010, including namely, reliable, relevant, comparable and understandable.

ANALISIS BREAK EVEN POINT TERHADAP TINGKAT PENDAPATAN PADA PENGGILINGAN PADI “UD. SYUKUR” KABUPATEN PINRANG Syahwar Asghary; Ruslang T; Sariana Damis
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2664

Penggilingan Padi (Rice Milling Unit) merupakan pusat pertemuan antara produksi, pascapanen, pengolahan dan pemasaran gabah/beras. sehingga dituntut untuk dapat memberikan kontribusi dalam penyediaan beras, baik dari segi kuantitas maupun kualitas untuk mendukung ketahanan pangan nasional. Usaha penggilingan pada saat ini memiliki prospek yang cukup baik, apalagi ditunjang dengan masih tingginya Luas Panen Padi dihampir semua derah. Penelitian ini menggunakan pendekatan dengan Metode Kualitatif yang digabungkan dengan pendekatan Kuantitatif karena menggunakan alat analisis Break Even Point yang berisi perhitungan matematik. Hasil yang diperoleh dalam penelitian ini adalah UD SYUKUR Kabupaten Pinrang selama Lima Tahun telah melakukan penjualan secara baik dan mampu melampui nilai Break Event Point (BEP), bahkan pencapaian dari nilai penjualan diatas nilai Break Event Point (BEP) sangat tinggi yakni 200% hingga 500% Tingkat Margin of Safety atau Titik Aman Penjualan juga menunjukkan hasil yang sagat baik, dimana Margin of Safety atau Titik Aman Penjualan terendah berada pada posisi posisi 75% dari Total Penjualan, hal ini menunjukkan bahwa terdapat nilai keuntungan sebesar 25% dari Total Penjualan yang dapat dimanfaatkan untuk menentukan kebijakan usaha dimasa yang akan datang; Kebijakan utama yang harus diambil adalah meningkatkan jumlah produksi yakni melalui penambahan mesin operasi sehingga penolakan terhadap penjualan gabah dari petani dapat dihindari, karena hal ini akan berdampak pada tingkat kepercayaan dari petani.

Effectiveness and Contribution of Market Retributions to Regional Taxes in Parepare City Jumriani Jumriani; Sariana Damis
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.v5i2.9345

Regional acceptance should be supported by the level of effectiveness. One of the things in the implementation of regional autonomy is Regional Taxes. The purpose of this study is to determine the level of effectiveness of market retibution management and the contribution of market retribution to the Regional Original Income (PAD) of Parepare City in 2016-2020. This research was carried out in Parepare City, precisely at the Office of the Regional Finance Agency. The data used in the study are primary data obtained through direct interviews with both staff and section heads in this case the market levy calculation section as well as traders. Data Analysis techniques using descriptive analysis, effectiveness ratio analysis and contribution ratio analysis. The results showed that the effectiveness of market levy receipts for Regional Taxes was effective in 2016-2018 , but in 2019-2020 it was less effective due to Covid-19 so that merchant income was reduced. The contribution of market retribution to the Regional Pajak is less contributing.

Analysis Of Corporate Income Tax Calculation and Reporting On Companies Drinking Water Area (PDAM) Parepare City Sariana Damis; Hernianti Harun; Nurwani M; Fatimah Fatimah; Fitri Ani
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15398

Corporate income tax is a tax imposed on income from the operational activities of PDAM Parepare City where the income in question is any additional economic ability received or obtained by PDAM Parepare City. Data collection techniques are carried out by means of observation, interviews and documentation. The data analysis technique uses interpretive qualitative methods. This method is an attempt to find an explanation of social or cultural events based on the perspective and experience of the person being researched. The results of the study show that the method of calculating Taxable Income carried out by PDAM is in accordance with the applicable tax law regulations. Over the past three years, the development of corporate income tax at PDAM Parepare City in 2018-2020 has fluctuated, where in 2019 there was a decrease in the tax burden and in 2020 there was an increase in the corporate income tax burden.

The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study Lina Mariana; Sariana Damis; Hernianti Harun; Nur Sandi Marsuni
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/fvw9en95

This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.

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