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All Journal Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Yakobus Kaditti Bangun
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Mathematics Social Sciences Other

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KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA Alfonsus Jantong; Yakobus Kaditti Bangun
AJAR Vol 4 No 02 (2021): 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.v4i02.204

Abstract

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.
THE EFFECT OF LOVE OF MONEY, TAX SYSTEM, AND JUSTICE ON TAX EVASION Lukman Lukman; Yakobus Kaditti Bangun; Michelle Phing Phing Fajar Philips
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.424

Abstract

This study aims to examine the effect of love of money, taxation system, and tax justice on tax evasion. The case study in this research is located at KPP Pratama Makassar Barat. The population in this study is an individual taxpayer registered with the KPP Pratama Makassar Barat in 2020. The sampling technique in this study used purposive sampling with a sample of 100 respondents. Research data sourced from questionnaires distributed to taxpayers at KPP Pratama Makassar Barat. The data analysis method used is multiple linear regression analysis, while the data processing uses SPSS 25. The results showed that love of money has a positive and significant effect on tax evasion, which means that the higher a person's love for money (love of money), the higher the tax evasion that occurs. The tax system has a positive and significant effect on tax evasion, which means that the worse the tax system applied, the higher the cases of tax evasion that occur. Justice has a positive and significant effect on tax evasion, which means the lower the justice that occurs, the higher the tax evasion cases that occur.
Co-Authors Alfonsus Jantong Lukman Lukman Michelle Phing Phing Fajar Philips