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All Journal Atma Jaya Accounting Reseach (AJAR) Economics and Digital Business Review International Journal of Humanities Education and Social Sciences JER Atestasi : Jurnal Ilmiah Akuntansi
Endang Winarsih
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PT. INDONESIA POWER Muhammad Adil; Endang Winarsih
AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i02.81

Abstract

This study aims to analyze the effect of disclosure of sosial performance and environmental performance on the financial performance of PT. Indonesia Power. The type of research used is a quantitative method that emphasizes the analysis of numerical data (numbers) processed by statistical methods. The processed data is a summary of financial performance data along with points of social performance and environmental performance with the calculation technique of the percentage of financial performance ratios measured by analysis of liquidity ratios, solvability, activity, and profitability. Data analysis method uses multiple regression techniques. The results of this study indicate that Sosial Performance and Environmental Performance have a simultaneous and partial significant effect on Financial Performance.
Interpretive Paradigm on Development of Science and Accounting Research Muhammad Adil; Nadhirah Nagu; Andi Rustam; Wahyuni; Idrawahyuni; Endang Winarsih
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.655 KB) | DOI: 10.55227/ijhess.v1i4.87

Abstract

This study aims to understand the reality of social life in depth by understanding its essential nature through the level of emotional experience or subjective experience. With different levels of understanding and human behavior as subjects, research with this paradigm is not looking for generalizations. The interpretive paradigm is considered to have a correlation relationship with problems in the study of accounting and social science so that it can be used as a scientific approach in accounting development. This type of research uses qualitative. The research approach uses a literature review with several sources from previous research. The results of this study indicate that the interpretive paradigm in the philosophy of science can help researchers to see further and deeply related to the reality of social life, so that they can determine whether the reality is just a symbol and the ideas that arise are a truth about the reality of the problem. With the latest information generated will provide the development of science that is getting closer to the truth about the science being studied. In addition, as a perspective in interpretive sociology approach is a solution in solving an accounting problem that has a relationship with social interaction where an in-depth study is carried out and can affect the development of accounting science.
Analisis Persepsi Aparatur Sipil Negara Berdasarkan Pemungutan Pajak Penghasilan Pasal 21 Sesuai Teori Empat Pajak Maksimum Endang Winarsih
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.571

Abstract

Setiap Wajib Pajak memiliki kewajiban untuk melaksanakan perpajakan sesuai dengan ketentuan yang berlaku. Wajib Pajak seharusnya memiliki wawasan tentang pajak sehingga dapat melaksanakan kewajiban perpajakan secara baik dan benar. Tata cara pemungutan pajak yang tidak jelas akan membuat banyak penafsiran dan keraguan bagi Wajib Pajak, sehingga dapat menimbulkan rendahnya tingkat kepatuhan pelaksanaan pajak. Peneliti tertarik untuk mengadakan penelitian dengan topik persepsi ASN atas pemungutan PPh Pasal 21 karena secara subjektif kepatuhan Wajib Pajak sangat rendah sehingga peneliti ingin mengetahui lebih jauh mengenai persepsi Wajib Pajak terkait pemungutan pajak. Penelitian ini bertujuan untuk mengetahui persepsi ASN terhadap pemungutan PPh pasal 21 apakah telah sesuai dengan teori yang dikemukakan oleh Adam Smith yaitu Teori Empat Pajak Maksimum. Penelitian ini menggunakan metode analisis data Deskriptif kualitatif dengan teknik pengumpulan data yaitu wawancara. Peneliti melakukan wawancara pada wajib pajak yang bekerja di Kantor Camat Mamajang Kota Makassar. Analisis kualitatif tersebut berisi persepsi Wajib Pajak khususnya ASN terkait pemungutan PPh Pasal 21. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa pemungutan PPh Pasal 21 pada ASN secara umum dapat dinyatakan telah sesuai dengan teori “Empat Pajak Maksimum”. Hal tersebut dinilai berdasarkan keempat kriteria yaitu equity, certainty, convenience of payment, dan economics of collection
Meningkatkan Kepatuhan Pajak: Manfaat E-Filing dan Implementasi Sanksi pada Wajib Pajak Perseorangan Endang Winarsih
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.869

Abstract

Tujuan utama dari penelitian ini adalah untuk menginvestigasi dampak dari penerapan e-filing dan sanksi pajak terhadap perilaku kepatuhan wajib pajak orang pribadi. Sampel penelitian ini terdiri dari 2.102 wajib pajak badan yang terdaftar di Kantor Pelayanan Pajak Madya Makassar. Metodologi sampel yang digunakan adalah sampling insidental. Sembilan puluh sembilan wajib pajak badan termasuk dalam sampel, yang diperoleh dengan menggunakan formulasi Slovin. Data penting yang digunakan dalam penelitian ini diperoleh melalui penyebaran kuesioner kepada seluruh partisipan. Sejumlah pengujian, seperti statistik deskriptif, akan dilakukan terhadap data yang terkumpul. Hal ini akan mencakup pemeriksaan validitas dan reliabilitas instrumen penelitian, pemeriksaan asumsi klasik seperti normalitas, multikolinearitas, dan heteroskedastisitas, dan pemeriksaan semua hipotesis yang diajukan. Analisis ini akan dibuktikan melalui koefisien determinasi, uji parsial, dan uji simultan. Temuan menunjukkan adanya hubungan positif yang signifikan secara statistik antara variabel penggunaan e-filing dan kepatuhan wajib pajak. Terdapat korelasi positif antara penggunaan sistem e-filing yang efektif dan tingkat kepatuhan wajib pajak terhadap peraturan perpajakan. Sanksi pajak terbukti memberikan dampak yang baik dan signifikan secara statistik terhadap kepatuhan wajib pajak. Terdapat korelasi positif antara beratnya sanksi pajak dan tingkat kepatuhan wajib pajak.
Effect of Security and Confidentiality and Readiness of Information Technology on the Use of E-Filing Muhammad Adil; Endang Winarsih; Wahyuni
Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

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

Abstract

This study aims to examine and analyze the effect of security and confidentiality and information technology readiness on the use of e-filing. This study involved 100 respondents from 35,698 registered taxpayers and was calculated using the Slovin formula. Determination of the sample using the purposive sampling technique. The data in this study were collected by distributing questionnaires to respondents. After the data is collected, then data analysis is carried out using descriptive statistical analysis methods, instrument testing (validity test and reliability test), classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and linearity test), and hypothesis testing (linear regression equation test). Coefficient of determination test, and t statistic test). Based on the research results, Security and Confidentiality has a positive and significant influence on the e-filing system, which means that the higher the security and confidentiality, the higher the use of e-filing. Also, Information Technology Readiness has a positive and significant influence on the use of the e-filing system, which indicates that the higher the perception of Information technology readiness in accessing the e-filing system, the higher the use of e-filing. The inappropriate distribution of questionnaires and the number of samples that are still lacking are limitations in this study. Future researchers are expected to carry out research at the right time and increase and expand the number of samples. In addition, the use of the interview method to respondents can maximize critical answers to the research results.
Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak Endang Winarsih
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): 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.v1i1.174

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem perpajakan, kualitas pelayanan dan terdeteksinya kecurangan terhadap penggelapan pajak. Penelitian ini dilakukan pada kantor Pelayanan Pajak Pratama Makassar Selatan. Metode penarikan sampel menggunakan teknik Acidental Sampling, dan ditentukan dengan menggunakan rumus Slovin. Jumlah sampel penelitian sebanyak 100 orang. Pengumpulan data dilakukan dengan melakukan penyebaran kuesioner kepada seluruh responden. yang Metode analisis yang digunakan adalah analsisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan dan parsial variabel sistem perpajakan, kualitas pelayanan dan terdeteksinya kecurangan memiliki pengaruh negatif terhadap penggelapan pajak
Co-Authors Andi Rustam Idrawahyuni Idrawahyuni Muhammad Adil Nadhirah Nagu wahyuni