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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal PENA : Penelitian dan Penalaran Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SOLMA Pendas : Jurnah Ilmiah Pendidikan Dasar JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JURNAL MANAJEMEN BISNIS Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Pengabdian Dharma Laksana Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Ekuilnomi Economics and Digital Business Review Buletin Poltanesa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Kajian Dan Penalaran Ilmu Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference AT-TAKLIM: Jurnal Pendidikan Multidisiplin Masterpiece Journal Society Service Insight Jurnal Penelitian IPTEKS Balance: Jurnal Ekonomi Amnesty: Jurnal Riset Perpajakan Jurnal Ekonomi dan Bisnis (Jebi)
Masrullah, Masrullah
Accounting Department, Faculty Of Economics And Business, Muhammadiyah University Of Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022) Mira Mira; Masrullah Masrullah; Asti Nurfadillah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18251

Abstract

This study examines the influence of institutional ownership and audit fee stickiness on tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2022 period. The research adopts a quantitative approach using secondary data obtained from official financial reports and processed through multiple linear regression analysis with SPSS version 29. Institutional ownership refers to the proportion of company shares held by institutional investors such as insurance firms, investment companies, and banks, which are expected to play a critical role in monitoring managerial behavior. Audit fee stickiness, on the other hand, represents the condition where changes in expected audit fees are not matched by actual changes, often due to long-term audit engagements and client-auditor relationships. The results of this study indicate that institutional ownership has a significant positive effect on tax avoidance, suggesting that firms with high levels of institutional ownership tend to adopt more aggressive tax planning strategies. This may stem from institutional pressure to maximize shareholder value through reduced tax burdens. Additionally, audit fee stickiness also shows a significant positive relationship with tax avoidance, implying that inflexible audit pricing may reflect increased audit complexity and risk exposure, which correlate with tax-motivated financial reporting behaviors. This study contributes to the literature by providing empirical evidence on how corporate governance mechanisms and audit dynamics affect tax strategies within SOEs in a developing country context. The findings align with agency theory, which explains the conflict of interest between management (agents) and government or public stakeholders (principals), especially regarding financial transparency and tax compliance. Implications of this study are valuable for regulators and policymakers aiming to improve audit oversight and corporate governance in the public sector.
ANALISIS PENGELOLAAN KEUANGAN DANA DESA DALAM PEMULIHAN EKONOMI DESA SOKKOLIA KABUPATEN Resky Andriyanto Hasanuddin; Mira Mira; Masrullah Masrullah
Jurnal Ekonomi dan Bisnis Vol. 2 No. 12 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

Tujuan  penelitian  ini  yaitu  untuk  mengetahui  Bagaimana Pengelolaan Dana Desa yang diterapkan oleh Pemerintah Desa Sokkolia Dalam Pemulihan Ekonominya. Berdasarkan permendes pdtt No 13 Tahun 2020 mengenai prioritas penggunaan dana desa bagi masyarakat terdampak covid-19. Jenis penelitian yang digunakan dalam adalah penelitian deskriptif kualitatif. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskriptif. Teknik pengumpulan data yang digunakan yaitu terdiri dari wawancara dan dokumentasi. Hasil wawancara disesuaikan dengan Permendes Pdtt No 13 Tahun 2020. Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa dalam pemulihan ekonomi Desa Sokkolia sudah tepat sasaran dan sesuai dengan Permendes Pdtt No 13 Tahun 2020 tentang prioritas penggunaan dana desa bagi masyarakat terdampak covid-19. Penelitian menjelaskan bahwa pengelolaan keuangan dana desa sebelum dan pada saat terjadinya covid-19 hampir sama yang membedakan hanya adanya penambahan aturan bagi masyarakat yang terdampak covid dikhususkan untuk penyaluran  bantuan  pemerintah  dan  untuk  mewujudkan program desa aman covid
PENGARUH AUDIT FEE, REPUTASI AUDITOR, ROTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Wahyu Setiawan; Masrullah, Sahrullah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This research aims to determine the influence of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data in this research was obtained from company financial reports which were accessed via the website www.idx.co.id. The data analysis technique used is quantitative descriptive analysis with Logistic Regression analysis. This research is a type of quantitative research using the Purposive Sampling method. The sample in this study consisted of 32 banking companies, data processing used SPSS 29 software. The results of this study showed that Audit Fees had a significant positive effect on Audit Quality, Auditor Reputation had a significant negative effect on Audit Quality, Auditor Rotation had no effect on Audit Quality.
INTEGRASI NILAI GOTONG ROYONG DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN TAKALAR Gusliana, Sindy; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48192

Abstract

This study aims to examine and analyze the integration of gotong royong values in improving individual taxpayer compliance in Takalar Regency. The low tax ratio in Indonesia and the limited level of voluntary taxpayer compliance indicate the need for a culture-based approach in taxation policies. This research employed a quantitative approach with an explanatory research design. The population consisted of 93,204 individual taxpayers registered at the Tax Service, Extension, and Consultation Office (KP2KP) of Takalar Regency. Using purposive sampling based on Slovin’s formula, 100 respondents were selected, consisting of taxpayers aged 25–55 years who possessed a Tax Identification Number (NPWP). Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that all indicators met convergent and discriminant validity requirements, while reliability testing indicated satisfactory construct reliability values. The inner model evaluation produced an R-square value of 0.631, indicating that 63.1% of taxpayer compliance could be explained by gotong royong values. Hypothesis testing revealed a T-statistic of 3.304 and a P-value of 0.001, confirming that gotong royong values have a positive and significant effect on individual taxpayer compliance. These findings emphasize the importance of integrating local cultural values into tax socialization and policy strategies to encourage higher taxpayer compliance.
THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION Masrullah, Masrullah; Putri P, Andi Sri Kumala; Nirwana, Nirwana; Indrijawati, Aini
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.384

Abstract

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.
Pengaruh Kemampuan Pengelolaan Keuangan Dan Gaya Hidup Terhadap Prestasi Belajar Mahasiswa Penerima Kip Kuliah Di Perguruan Tinggi Muhammadiyah Di Kota Makassar Fitriani Fitriani; Agusdiwana Suarni; Masrullah Masrullah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 4 No. 2 (2026): April
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v4i2.827

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kemampuan pengelolaan keuangan dan gaya hidup dalam menunjang prestasi belajar mahasiswa penerima KIP Kuliah. Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan pengelolaan keuangan dan gaya hidup terhadap prestasi belajar mahasiswa di Perguruan Tinggi Muhammadiyah Kota Makassar, yaitu Universitas Muhammadiyah Makassar dan Politeknik Muhammadiyah Makassar. Populasi dalam penelitian ini berjumlah 1.660 mahasiswa dengan sampel sebanyak 322 responden yang ditentukan menggunakan teknik tertentu. Metode analisis yang digunakan adalah regresi linear berganda dengan didukung uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kemampuan pengelolaan keuangan dan gaya hidup secara parsial maupun simultan memiliki pengaruh signifikan terhadap prestasi belajar mahasiswa. Mahasiswa yang mampu mengelola keuangan dengan baik serta menerapkan gaya hidup yang terarah cenderung memiliki prestasi belajar yang lebih baik. Implikasi dari penelitian ini adalah pentingnya meningkatkan literasi keuangan dan pengendalian gaya hidup sebagai upaya mendukung keberhasilan akademik mahasiswa penerima bantuan pendidikan.
Evaluating the Effectiveness of Surface Water Tax Collection Mechanisms: A Case Study of the Samsat Office in Gowa Regency Muhammad Khaedar Sahib; Masrullah; Andi Nur Halisa
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qpq5n390

Abstract

This study examines the effectiveness of surface water tax collection mechanisms implemented by the Samsat Office of Gowa Regency, Indonesia, in the context of increasing regional revenue demands and the need for efficient public financial administration. Despite the significant potential of surface water taxation as a source of locally generated revenue, its realization has shown inconsistent patterns, particularly the recurring accumulation of payments near the end of the fiscal year. Using a qualitative descriptive approach, data were collected through interviews, observation, and documentation involving tax officers, local government representatives, and key taxpayers. The analysis reveals several key findings. First, administrative procedures for tax assessment and billing are generally well structured; however, operational implementation remains constrained by limited human resources, inadequate digital integration, and dependence on manual verification. Second, the concentration of payments in December is influenced by taxpayer behavior, corporate cash flow cycles, and external audit requirements, indicating structural weaknesses in periodic monitoring. Third, the tax revenue structure is highly dependent on a small group of major taxpayers, posing fiscal vulnerability for the region. Overall, while the tax collection mechanism meets regulatory requirements, its effectiveness is hindered by technical, behavioral, and institutional factors. The study recommends strengthening digital reporting systems, implementing periodic compliance reminders, enhancing inter-agency coordination, and diversifying the taxpayer base to ensure sustainable regional revenue.
IMPLIKASI PEMBAYARAN DIGITAL TERHADAP EFEKTIVITAS ADMINISTRASI PERPAJAKAN PBB DI SULAWESI SELATAN (STUDI KASUS KECAMATAN WATANG SAWITTO KABUPATEN PINRANG) Rizka Amalia Ramli, Nur; Mira; Masrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48418

Abstract

This study aims to analyze the implications of digital payment systems on the effectiveness of Land and Building Tax (PBB) administration in Watang Sawitto District, Pinrang Regency, South Sulawesi. The study employed a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Pinrang Regency for the period 2021–2025. The data consisted of the number of taxpayers, digital payment users, annual PBB targets, and realization of PBB revenue. Data analysis was conducted using descriptive statistical analysis, digital payment adoption ratio analysis, taxpayer compliance analysis, and effectiveness ratio analysis. The results indicate that the implementation of digital payment systems for PBB has not yet been fully optimized. Although there has been an increase in the number of taxpayers using digital payment methods from year to year, the adoption level remains relatively low compared to the total number of registered taxpayers. The effectiveness of PBB administration during the study period was categorized as effective; however, it experienced fluctuations due to increasing revenue targets and limitations in digital infrastructure, digital literacy, and public understanding of technology-based tax services. The findings also reveal that digital payment systems contribute positively to administrative efficiency, transparency, and payment convenience, although their impact on taxpayer compliance remains limited. This condition demonstrates that the success of tax digitalization is not only determined by the availability of technology but also by the readiness of human resources, socialization strategies, and the quality of digital infrastructure. Therefore, local governments are expected to strengthen public education, optimize tax service systems, and improve digital infrastructure quality to support more effective and accountable regional tax administration.
Co-Authors A. Tenri Syahraeni Achsanuddin UA, Anur Adziem, Faidul Ahmad Imam Meilana Ahmad Muhlis Alfiah S, Nur Reski Alimuddin Amir Amran Amran Andi Arifwangsa Adiningrat Andi Arman Andi Nur Alamsyah Arsyad Andi Nur Halisa Angelita, Anggi Anggoro KR, M. Yusuf Alfian Rendra Anggraeni, Reski Arfanuddin, Arfanuddin Arifin Rani Asdar Asdar Asriati Asriati Asriati, Asriati Asti Nurfadillah Audry Aulia Nafasya Awalin Syayidah Mar'ah Mp Badollahi, Ismail Buyung Buyung Darwin , Khadijah Darwis Said, Darwis Dina Aulia Endang Winarsih Endang Winarsih Farky Arya Adryan Latif Fitriani Fitriani Gusliana, Sindy Hakib , Andi Idra Wahyuni Idrawahyuni Idrawahyuni Indriana Indrijawati, Aini Ismail Badollahi Ismawati Ismawati Ismawati Ismawati Ismawati Khadijah Darwin M, Satriani. M. Su'un Mappa, Muhammad Rizal Mar'ah Mp, Awalin Syayidah Mardiana Mardiana Mira Mira Mira Mira Mira Mira Mira Mira Mira Mubarak , Akbar Muchran, Muchriady Muchriana Muchran Muh. Arsyad Muh. Sari Sam Muhammad Agus Muljanto Muhammad Khaedar Sahib Muhammad Nasrun Muhammad Nur Abdi Muhe, Arniati Mukminati Mursalim Mursalim Mursalim, Nur Ainun Muryani Arsal Muttiarni Muttiarni Nasrullah Nasrullah Nirwana, Nirwana Nur Anisa Putri Nur Reski Alfiah S Nur Tang Nurbaya Nurbaya Nurfadillah, Asti Nurinaya Nurjannah Tawakkal Palaguna, Andi Hilaluddin Pratiwi, Putri Ayulia Putra, Anastasia Eka Putri P, Andi Sri Kumala Rahmi Rahmi Resky Andriyanto Hasanuddin Resky Andriyanto Hasanuddin Rismayanti Rizka Amalia Ramli, Nur Sahrullah Sahrullah Sahrullah Saida Said sarda, Sultan Sarman Saskia, Saskia Satriani. M Sitti Marhumi Sri Mulyaningsih Suarni, Agusdiwana Sukara, Salsabila Sultan sarda Syamsuddin Syamsuddin Syartini Indrayani Wahyu Setiawan Wahyu Setiawan Wahyuni Warda Warda Winarsih, Endang Yanti, Reski Yasril Hidayat Yusuf. K, Muhammad Zulaeha, Sitti