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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN
Sri Nirmala Sari
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh Pemahaman Perpajakan Tentang Tarif Dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Perpajakan Annisa Aulia Rahma; Sri Nirmala Sari; Veronika Sari Den Ka
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

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Abstract

This study aims to examine the effect of tax penalties and rates on the perception of tax evasion among Bosowa Polytechnic Students. The results of this study are the results of data processing tests using the SPSS version 25 data processing program to determine  the effect of understanding tax penalties and rates on the perception of tax evasion. The research technique used in this study is a questionnaire. The questionnaire is a data collection technique by distributing or providing several lists of statements either on a sheet of paper or in the form of a link that will be answered by the respondents in the hope that they will give a response to some of the questions made by the researcher.The research technique that will be used in this research is questionnaire. it can be seen that based on the results of the T test (partial), it was found that the understanding of sanctions on the perception of tax evasion had a significant effect. Based on the results of the T test (partial) analysis, it was also found that the understanding of tax rates on the perception of tax evasion had a significant effect. And based on the results of the F test analysis test or the influence between the two variables, it can be concluded that the two independent variables have a significant effect on the dependent variable.Keywords: Tax Sanctions, Tax Rates, Tax Evasion
Rancang Bangun Sistem Informasi Akuntansi dan Perpajakan Berbasis Web Pada Koperasi Karyawan Sejahtera Gilang Saputra Ramadhan; Hardiansyah Hardiansyah; Ilham Ilham; Sri Nirmala Sari
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

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Abstract

Koperasi Karyawan Sejahtera are Operatives located in the bosowa polytechnik ward with businesses selling food and drink in the campus area and selling student uniforms. The cooperation will need ease with current financial management using manual logging. Apart from excessive timekeeping, manual logging is considered less efficient in regard to data safety. Based on this, this study has one goal: To know the right computer-based accounting system for welfare workers; To build a financial information system on a prosperous employee cooperative; To find out the extent of this financial information system can help the logging process on welfare workers; And to know the results of the feasibility test of web-based financial information systems using iso 9126 standardized approaches of functionality,  usability and portability aspects. The research method is research and development  which is the research method used to generate new product design, test the effectiveness of existing products, and develop and create new products. The results of this study are the proper recording system for computer-based financial statements for cooperatives is a recording system with the cash basis method, namely a method that focuses on the cash income and expenditure of the cooperative. This information system is built using the Waterfall  development model which consists of several stages, namely the Analysis Stage, the Design Stage, the Testing and Implementation Phase and Program Maintenance. The results of the feasibility test of this system which was carried out using the ISO 9126 standardization approach from the aspects of Functionality, Usability and Portability showed that the system was feasible and ready to use. This information system is implemented using transactions owned by cooperatives and in its application, this system is very helpful for employees in terms of their work. 
ANALISIS PENERAPAN PERATURAN WALIKOTA MAKASSAR NO 40 TAHUN 2015 TENTANG PENETAPAN NILAI SEWA REKLAME PADA CV IQRA’99 MAKASSAR Ainun Nur Khalizah Rosali; Sri Nirmala Sari; Nurul Afifah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020
Publisher : Politeknik Bosowa

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Abstract

The imposition of advertisement tax shall be carried out on the person or entity that manages the advertisement. The basis for the imposition of advertisement tax is the Advertisement Rental Value, which is determined through the Billboard Tax Object Sales Value and the Strategic Value of Advertising Signs. This research was conducted at CV Iqra '99 Makassar which is a company in the field of Printing and Digital Printing with a qualitative descriptive approach that processes primary and secondary data. The results showed that CV Iqra 99 Makassar determined the Billboard Tax Object Sales Value by reporting to the Makassar City Revenue Service regarding the size of the billboard, the type of billboards and the advertisement period. Meanwhile, to determine the Strategic Value of the Iqra 99 Makassar Billboard Installation Makassar will report the Installation Location which is the customer's order point. Application of Makassar Mayor Regulation No. 40 of 2015 concerning Determination of Billboard Rental Value is expected to be able to help the billboard entrepreneurs in the process of calculating the amount of advertisement tax and to be an important part of enforcing tax regulations in Makassar.Keywords: Advertisement Tax, Advertisement Rental Value, NJOPR, NSPR
PENGARUH SOSIALISASI, PEMAHAMAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA MAKASSAR Ilham; Maria Ulfah; Sri Nirmala Sari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.264 KB) | DOI: 10.32670/fairvalue.v4i6.1146

Abstract

This research wants to know the effect of socialization, understanding of taxation, quality of tax services and knowledge of tax rates on UMKM taxpayers compliance in Makassar City. The research analysis used multiple linear regression techniques with SPSS 23 software. The research using purposive sampling technique to 100 respondents. The results showed that partially the socialization variable had no effect on UMKM taxpayers compliance, the tax understanding variable affected UMKM taxpayers compliance, the tax service quality variable had an effect on UMKM taxpayers compliance and the knowledge variable on tax rates had an effect on UMKM taxpayers compliance in Makassar City. Simultaneously, the socialization variable, knowledge of taxation, quality of tax service and knowledge of tax rates affect the compliance of UMKM taxpayers in Makassar City.
Co-Authors AA Sudharmawan, AA Ainun Nur Khalizah Rosali Annisa Aulia Rahma Gilang Saputra Ramadhan Hardiansyah Hardiansyah ILHAM Ilham Ilham Nurul Afifah Veronika Sari Den Ka