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All Journal Jurnal Sains Teknologi dan Lingkungan (JSTL) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Kontemporer
Tampang, Tampang
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Public Health Social Sciences

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PENGARUH EKSTENSIFIKASI DAN INTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Luwuk) Delviana, Delviana; Tampang, Tampang; Mustamin, Mustamin; Halwi, Muhammad Darma; Masruddin, Masruddin; Din, Muhammad; Parwati, Ni Made Suwitri
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study aims to examine and analyze the effect of tax extensification and intensification on personal income tax. The sample in this study is 36 tax authorities who work at Primary Tax Office of Luwuk. The method used to determine the number of samples is the purposive sampling. The research method is survey research. Data analysis technique uses descriptive analysis and multiple linear regression. The results of the study show that extensification has no positive effect on personal income tax, while tax intensification has positive effect on personal income tax.
Perbandingan Gradasi Butiran Sedimen Terendap Waduk Batujai dengan Material Bahan Kerajinan Gerabah Bukit Balibe Saadi, Yusron; Tampang, Tampang; Salehudin, Salehudin; Suroso, Agus; Pradjoko, Eko; Estyana, Ema; Rohmayani, Hairun Nisak; Aslam, Firar Bismi; Supardi, Supardi; Ihsan, Ihsan; Aji, Eko Usman
JURNAL SAINS TEKNOLOGI & LINGKUNGAN Vol. 11 No. 1 (2025): JURNAL SAINS TEKNOLOGI & LINGKUNGAN
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jstl.v11i1.781

Abstract

Sediment deposition is the main problem in the continuity of dam operations. Sustainable operation of dam can be maintained by dredging sediment deposited at the bottom of the impounding area. Because of the considerable costs and the lack of economic value of dam deposited sediment, dredging is carried out only when the serious sedimentation problem occurs. This research aims to analyse samples of sediment taken from various depths of Batujai Dam and to compare them with the pottery materials of Balibe Hill. Compositions of deposited sediment were analyzed to determine its potential as an alternative additional material used in pottery making. Comparisons were made based on the results of sieving analysis of material from both sources. The results show that the percentage of fine-grain material of Balibe Hill, especially grains with a diameter of ≤ 0.18 mm, is closer to the percentage of deposited sediment of Batujai Dam at an elevation of 92.5 masl and an elevation of 90.0 masl, while the percentage of coarse-grain material with a diameter of ≥ 3.35 mm is closer to the percentage of deposited sediment at an elevation of 87.5 masl. Gradation analysis indicates that composition of deposited sediment of Batujai Dam in sand grain classes can be engineered to some extent to make them closely identical to the composition of Balibe Hill materials so that it can be used as a mixture in pottery making.
THE DETERMINANTS OF TAX COMPLIANCE: LOVING OR FEARING Mayapada, Arung Gihna; Muliati, Muliati; Tampang, Tampang; Djaniba, Erlina
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.3066

Abstract

Research Purposes. This study aims to analyze the internal and external determinants of tax compliance. The internal determinant in this study is a feeling of love for the motherland which is manifested through the soul of patriotism and nationalism. Meanwhile, external determinants that cause fear of taxpayers are tax sanctions.Research Methods. The type of this research is quantitative research. The research data was obtained by distributing questionnaires to all individual taxpayers registered at the Tax Office of Palu. The sampling method is used a random sampling technique so that the total sample of this study is 94 respondents. The data analysis method used in this study is multiple linear regression analysis.Research Results and Findings. The results show that the spirit of patriotism does not affect taxpayers to comply with tax regulations. Meanwhile, nationalism has a significant effect on tax compliance. Meanwhile, tax sanctions have proven unable to increase tax compliance. The findings of this study have implications for the economic theory of tax compliance and social identity theory.
Co-Authors Agus Suroso Aji, Eko Usman Arung Gihna Mayapada Aslam, Firar Bismi Delviana, Delviana Djaniba, Erlina Eko Pradjoko Estyana, Ema Halwi, Muhammad Darma Ihsan Ihsan Masruddin Muhammad Din Muliati Muliati, Muliati Mustamin Mustamin Parwati, Ni Made Suwitri Rohmayani, Hairun Nisak Salehudin, Salehudin Supardi Supardi Yusron Saadi