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All Journal INVOICE : JURNAL ILMU AKUNTANSI Balance: Jurnal Ekonomi
AM, Memi Pratiwi
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA) AM, Memi Pratiwi; Nasaruddin, Fadliah; Alam, Syamsu
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.776 KB) | DOI: 10.26618/inv.v3i1.4972

Abstract

The purpose of this re search is to analze  identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis.  The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSMEs
ANALISIS PENERAPAN PP 23 TAHUN 2018 PADA WAJIB PAJAK UMKM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA) AM, Memi Pratiwi; Nasaruddin, Fadliah; Alam, Syamsu
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4972

Abstract

The purpose of this re search is to analze  identify application PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar.The data required in this study is primary data and secondary data. Data collection methods used in this study is the interview and documentary. Data analysis techniques used by kualitative analysis.  The results showed that the implementation of PP No. 23 Year 2018 on Taxpayer MSMEs on Tax Service Office Pratama North Makassar has been going well and is in accordance with the principles of tax collection. The lowered tax rate to 0.5%, cheap tax administration and easy deposit procedures illustrate the implementation of the principles of equality, certainty, convenience and economy.Keyword: PP No. 23 Year 2018, Taxpayer, MSMEs
Social Welfare in the Perspective of the Newspaper and Human Rights: Conceptual Study of Implementation in Orphanages AM, Memi Pratiwi; Abubakar, Achmad; Sohrah, Sohrah
Jurnal Ekonomi Balance Vol. 21 No. 1 (2025): June 2025
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v21i1.17345

Abstract

This conceptual study explores the integration of Qur’anic principles on human rights and social welfare with a focus on orphanages as institutions that uphold the rights and dignity of vulnerable children. By employing a qualitative approach through thematic (maudu’i) interpretation of selected Qur’anic verses, supported by hadith and scholarly literature, this study investigates the implementation of Islamic values—such as justice, compassion, and social responsibility—in the operational frameworks of orphanages in Indonesia. Findings reveal that although the Qur’an does not explicitly articulate modern legal terminology of human rights, its core teachings promote universal principles including the right to life, dignity, education, and protection for orphans and the needy. Orphanages are seen as practical embodiments of these principles, providing care, shelter, education, and emotional support. However, many face systemic challenges, including limited resources, poor management, and lack of integration with broader social programs. This study contributes to the discourse by highlighting the need for institutional reform that aligns with both Qur’anic mandates and international human rights standards. Practical recommendations include enhancing institutional capacity, improving transparency, encouraging government–civil society collaboration, and fostering community involvement. The research underscores the Qur’an’s relevance as a moral foundation for social justice and offers a holistic framework for improving the welfare of orphans through faith-based and rights-based approaches.
Co-Authors Abubakar, Achmad Nasaruddin, Fadliah Sohrah Sohrah, Sohrah SYAMSU ALAM