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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) JER Balance: Jurnal Ekonomi
Selong, Abbas
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Regional Tax Digitalization, Tax Knowledge, and Taxpayer Awareness, on Restaurant Taxpayer Compliance in Makassar City Jamaluddin, Jamaluddin; Nujum, Syamsu; Selong, Abbas; Rahman, Zainuddin
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.939

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of regional tax digitization on mandatory compliance of restaurants in Makassar City. (2). To find out and analyze the influence of tax knowledge on the compliance of restaurant taxpayers in Makassar City. (3). To find out and analyze the influence of taxpayer awareness on the compliance of restaurant taxpayers in Makassar City The research method used in this study is descriptive analysis and Multiple Linear Regression analysis, with a sample of 79 Restaurant Taxpayers in Makassar City. Based on the results of multiple linear regression analysis, the results show that (1). The digitization of regional taxes has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (2). Tax knowledge has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (3). Taxpayer awareness has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City.
The Effect of Regional Original Revenue, GDP, and Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi Amrisal, Amrisal; Mallongi, Syahrir; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.941

Abstract

This study was conducted with the following objectives: (1) To Determine and Analyze the Effect of PAD on Regency/City Fiscal distress in South Sulawesi. (2) To Determine and Analyze the Effect of GDP on Fiscal distress of Regencies/Cities in South Sulawesi, (3). To Determine and Analyze the Effect of Capital Expenditure on Regency/City Fiscal Distress in South Sulawesi. The research method used in this study is descriptive analysis and Panel data regression analysis, with a sample of 24 city districts in South Sulawesi. Based on the results of the regression analysis of panel data, the results of the study show that (1). PAD has a negative and significant effect on fiscal distress with a coefficient value of -1.303, meaning that if regional original revenue increases by 1%, fiscal distress will decrease by 1.303%. A negative Coefficient value indicates that there is a negative or opposite relationship between PAD (X1) and fiscal distress (Y). This means that if PAD increases, fiscal distress will decrease. (2) (GDP) has a negative and significant effect on fiscal distress with a coefficient value of -637547.3, meaning that if economic growth increases by one-unit, fiscal distress will decrease by 637547.3 units. (3). Capital expenditure has a negative effect on fiscal distress, with a coefficient value of -0.199, meaning that if the capital expenditure ratio increases by 1%, fiscal distress will decrease by 0.199%. This negative Coefficient value indicates that there is a negative relationship between capital expenditure (X3) and fiscal distress (Y). This means that if capital expenditure increases, fiscal distress will decrease.
The Effect of the Realization of Public Service Agency Work Unit Expenditure on Education and Health and GDP on the Human Development Index (HDI) in Makassar City Arruanlinggi, Heronimus; Baharuddin, Dahlia; Selong, Abbas
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.944

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of the Realization of Expenditure of the Public Service Agency of the Education Cluster on the Human Development Index (HDI) in Makassar City. (2). To find out and analyze the effect of the Realization of Expenditure of the Public Service Agency of the Health Cluster on the Human Development Index (HDI) in Makassar City. (3). To find out and analyze the influence of GDP on the Human Development Index (HDI) in Makassar City. This study uses Multiple Linear Regression analysis. The data used is secondary data for 11 years. Based on the results of the research conducted by the researcher, the researcher concluded that (1). The realization of the Education BLU Work Unit Expenditure has a negative positive effect on the Human Development Index (HDI), in Makassar City (2). The realization of the Expenditure of the BLU Health Work Unit has a positive and insignificant effect on the Human Development Index (HDI), in Makassar City. (3). GDP has a significant positive effect on the Human Development Index (HDI), in Makassar City.
Co-Authors A. Aulia Rachmadani Abduh, Latif Muh. Aichah Fadlina Ramadanty Yusuf Amin, Nur Yaqin Amiruddin Amrisal, Amrisal Ana, Zulfiana Arif, Supriadi Arifin Arruanlinggi, Heronimus Baharuddin Semmaila Baharuddin, Dahlia Basalamah, Muhammad Syafii A. Baso Amang, Baso Basri Modding Dahlia Dahlia ekayanti, Dini Ervina Safitri Fadel, Muhammad Irwanti, Eva Isnaeny, Amira Jamaluddin Jamaluddin Jayadi Junaiddin Zakaria Laekkeng, Mursalim Mallongi, Syahrir Manulusi, Muhammad Ridwan Mas’ud, Masdar Mongka, Riswanto Mubin, Andi Amri Pratama Muhammad Irsan Mursalim Mursalim Nasmiah, Nasmiah Nur, Richard Muchlas Nurhasnah Nurhasnah p, Nurul Afni Putri, Arindah Failisa R. Rusli Rahim, Syamsuri Rezki, Amaliah Ridwan Saleh, Harmelia Safri , Safri Santika, Nilan Serlin serang Sinring, Bahar Su’un, Muhammad Syamsu Nujum Zainuddin Rahman