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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) RESTITUSI : Jurnal Riset Perpajakan Atestasi : Jurnal Ilmiah Akuntansi
Rahmah, Ridhan
Institut Teknologi Dan Bisnis Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Rahmah, Ridhan
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.595

Abstract

This research was conducted to determine and analyze sales growth, fixed asset intensity, capital intensity, leverage and profitability on tax avoidance. The sample used in this study was 79 companies originating from manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that fixed asset intensity, capital intensity, leverage, profitability have a positive and significant effect on tax avoidance, while sales growth has a negative effect on tax avoidance.
ANALISIS PERENCANAAN PAJAK PPh 21 DALAM UPAYA MEMINIMALKAN BEBAN PAJAK PADA PT SUCOFINDO (PERSERO) MAKASSAR Nursanti, Anita; Rahmah, Ridhan
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.684

Abstract

Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT Sucofindo (Persero) Makassar Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT Sucofindo (persero)Makassar Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp673.132.013
Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Pajak, Ketegasan Sanksi Pajak, Dan Tingkat Pendidikan Terhadap Motivasi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Selatan Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji  Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Pajak, Ketegasan Sanksi Pajak, Tingkat Pendidikan Terhadap Motivasi Wajib Pajak orang pribadi Pada KPP Pratama Makassar Selatan. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner kepada responden dan penarikan sampel menggunakan rumus sIovin dengan jumalah responden 105 wajib pajak dari 925.379 orang populasi pada tahun 2023. Teknik analisis data dilakukan dengan analisis deskriptif dan kuantitatif dengan metode regresi linear berganda program SPSS versi 27. Hasil penelitian menunjukkan bahwa Pengetahuan Pajak berpengaruh positif dan signifikan terhadap Motivasi Wajib Pajak, Kualitas Pelayanan Pajak berpengaruh positif dan signifikan terhadap Motivasi Wajib Pajak, dan Ketegasan Sanksi Pajak berpengaruh positif dan signifikan terhadap Motivasi Wajib Pajak, serta Tingkat Pendidikan berpengaruh negatif dan tidak signifikan terhadap Motivasi Wajib Pajak di KPP Pratama Makassar Selatan.
Carbon emission disclosure: reviewed from Profitability and Environmental Performance in Sharia-Based High Profile Companies Hariatih, Hariatih; Rahmah, Ridhan; Azzahra, Nabila; Amri, Amelia Nurhidayah
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2046

Abstract

This study was conducted to analyze the relationship between profitability and environmental performance to carbon emission disclosure. The grand theory used is the theory of legitimacy and the theory of stakeholders. The research method used is quantitative with a descriptive approach. This study uses secondary data with the purposive sampling method; the sample of this study is 6 companies with a total of 30 data observed in the period 2019-2023. The results of this study show that (1) Profitability has a positive and significant effect on carbon emission disclosure; (2) Environmental performance has a positive and significant effect on carbon emission disclosure
Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers Ridhan Rahmah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.47

Abstract

This study examines the effect of taxpayer morale and tax sanctions on taxpayer compliance with service quality as a moderating variable. This study uses a survey method by distributing questionnaires directly and via google form to individual taxpayers registered at KPP Pratama North Makassar. A simple random sampling method was used to draw samples in this study. Samples that can be processed are 280 individual taxpayers. Data analysis using Partial Least Square (PLS) through SmartPLS 2 software. The results of this study indicate that taxpayer morale has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. In addition, service quality does not moderate the effect of taxpayer morale on taxpayer compliance. Service quality weakens the effect of tax sanctions on taxpayer compliance.
Influence Incentive Green Taxation and Literacy Tax to Green Innovation and Compliance Tax MSMEs in Makassar City Budiandriani, Budiandriani; Rahmah, Ridhan; Rosyadah, Khairina; Nurnajamuddin, Mahfud
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2841

Abstract

This study aims to analyze the influence of green tax incentives and tax literacy on green innovation and tax compliance among MSMEs (Micro, Small, and Medium Enterprises) in Makassar City, with green innovation acting as a mediating variable. The research is motivated by the growing need for MSMEs to transition toward sustainable business practices amidst climate change pressures and fiscal policy demands. Employing an explanatory quantitative approach, the study utilizes Structural Equation Modeling (SEM) with AMOS version 24. A total of 150 active MSMEs were selected through purposive sampling. The findings reveal that both green tax incentives and tax literacy significantly influence green innovation, and green innovation significantly influences tax compliance. Tax literacy also has a direct positive effect on tax compliance, while the direct effect of tax incentives on tax compliance is not significant. However, both green tax incentives and tax literacy indirectly affect tax compliance through green innovation. These results highlight the crucial role of green innovation as a behavioral bridge linking fiscal policy and tax compliance in the MSME sector. The study contributes to theoretical development in sustainable fiscal behavior models and offers practical insights for policymakers and MSME support institutions at the local level.
Pembaruan Sistem Inti Administrasi Perpajakan, Nilai Terhadap Kepatuhan Wajib Pajak Dengan Lingkungan Sebagai Variabel Intervening Rahmah, Ridhan; Hariatih, Hariatih
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2055

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana reformasi sistem administrasi perpajakan dapat meningkatkan kepatuhan wajib pajak dengan mempertimbangkan variabel lingkungan sebagai faktor intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori, yang bertujuan untuk menjelaskan hubungan sebab akibat antar variabel yang diteliti berdasarkan teori-teori yang ada. Dalam penelitian ini populasi yang diteliti adalah pegawai Universitas Muhammadiyah Bulukumba. Dari populasi tersebut diambil sampel sebanyak 80 responden. Hasil penelitian adalah Indikator Pembaruan Sistem Administrasi Perpajakan menunjukkan kontribusi yang signifikan dalam meningkatkan pemahaman wajib pajak terhadap kewajiban perpajakan. Lingkungan sosial juga terbukti memiliki pengaruh penting terhadap kepatuhan wajib pajak, hal ini menunjukkan bahwa kebijakan perpajakan yang mendukung dapat mendorong wajib pajak untuk lebih patuh. Selain itu, pengaruh tidak langsung pembaharuan nilai dan sistem melalui lingkungan menegaskan pentingnya mempertimbangkan aspek sosial dalam meningkatkan kepatuhan.
Co-Authors Amri, Amelia Nurhidayah Azzahra, Nabila Budiandriani, Budiandriani Hariatih, Hariatih Nurnajamuddin, Mahfud Nursanti, Anita Rosyadah, Khairina Sutrisno T Zaki Baridwan