Articles
<![CDATA[Pengujian Quasi Eksperimen Kepatuhan Pajak UMKM: Keadilan Pajak dan Manfaat Pajak ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Iindarda Sakung Panggalo]]>;
<![CDATA[Andre Kala'tiku]]>
<![CDATA[ JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Universitas Andi Djemma ]]>
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DOI: 10.35914/jemma.v4i2.739
<![CDATA[AbstrakPenelitian ini bertujuan untuk menguji perbedaan kepatuhan pajak bagi pelaku UMKM yang merasakan keadilan pajak UMKM dan manfaat pajak atau yang tidak merasakan. Desain penelitian ini adalah eksperimental 2 x 2 desain antarsubjek yang mengasilkan empat sel. Faktor-faktor penelitian ini yaitu keadilan pajak UMKM (merasakan keadilan pajak UMKM dan tidak merasakan keadilan pajak UMKM) dan manfaat pajak (merasakan manfaat pajak dan tidak merasakan manfaat pajak. Hasil dari penelitian ini menunjukkan terdapat perbedaan kepatuhan pajak dipengaruhi oleh level keadilan pajak dan level manfaat pajak yang dirasakan oleh pelaku UMKM. Selain itu, hasil interaksi menunjukkan bahwa kondisi partisipan merasakan keadilan pajak UMKM dan merasakan manfaat pajak akan menimbulkan derajat kepatuhan yang tinggi dilihat dari rata-rata kepatuhan pajak.Kata kunci: : Keadilan Pajak UMKM, Manfaat Pajak, Kepatuhan Pajak, Teori Psikologi FiskalAbstractThis study aims to test whether there are differences in tax compliance for Micro, Small and Medium Enterprises (MSMEs) who feel the tax justice of MSMEs and tax benefits or who do not. The research design was an experimental 2 x 2 inter-subject design that resulted in four cells. The factors of this research are tax justice of MSMEs (feeling tax justice of MSMEs and not feeling tax justice of MSMEs) and tax benefits (feeling tax benefits and not feeling tax benefits). The results of this study indicate that there are differences in tax compliance influenced by the level of tax justice and the level of tax benefits felt by MSME actors. In addition, the results of the interaction show that the condition of the participants to feel the tax justice of MSMEs and to feel the benefits of taxes will cause a high degree of compliance seen from the average tax compliance.Keywords:Tax justice of MSMEs, Tax Benefit, Tax Compliance, Psychology Fiscal Theory]]>
<![CDATA[Efisiensi dan Efektivitas biaya Rumah Tangga Di Tengah Pandemi Covid-19 Pada kelurahan Tapparan ]]>
<![CDATA[Mince Batara]]>;
<![CDATA[Stefani Marina Palimbong]]>;
<![CDATA[Grace S. Mengga]]>;
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Randi Tangdialla]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/comserva.v2i1.204
<![CDATA[In the midst of the corona virus disease pandemic that is still sweeping across the world, the impact of the spread of this virus has forced humans to make enormous changes, as well as the people of the Tapparan village. One of the changes that humans must make immediately and cannot be delayed, namely changes in the economy and meeting needs. Humans are required to be more creative in order to be able to survive financially. One way that can be done in order to be able to maintain the financial health of each community is managing household or personal finances. One way of good financial management is cost effectiveness and efficiency. Therefore, it is necessary to conduct training on how to implement Efficiency and Effectiveness of Household Costs in the Middle of the Covid-19 Pandemic in Tapparan Village through (Economically Valued Use of Home Yard Land).]]>
<![CDATA[Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v8i2.4189
<![CDATA[ABSTRAKPengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.ABSTRACTTax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.]]>
<![CDATA[Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar ]]>
<![CDATA[Randi Tangdialla]]>;
<![CDATA[Luther P. Tangdialla]]>;
<![CDATA[Dwi Natalia]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Perspektif Akuntansi Vol 3 No 3 (2020) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v3i3.p197-215
<![CDATA[This study aims to measure and analyze the financial performance of the Municipal Waterworks of Makassar City based on regulation Minister of Home Affairs Indonesia Number 47 of 1999. The data of this study uses secondary data, namely the financial statements from the Municipal Waterworks of the Makassar City in 2015-2017. The method used in this research is quantitative descriptive method. The results show that the measurement of the financial performance of the Municipal Waterworks of Makassar City based on 10 indicators set by the regulation Minister of Home Affairs Indonesia Number 47 of 1999 in 2015 has a financial aspect performance value of 66.67 in the category of "Good", in 2016 it has a performance value of 83 financial aspects 31 in the "Very Good" category and in 2017 it had a performance value of 81.67 in the financial aspect in the "Very Good" category. Therefore, it can show the average value of the performance of the financial aspects of PDAM Makassar City shows a “Very Good” performance with an average value of 77.22.]]>
<![CDATA[PENDAMPINGAN MASYARAKAT SADAR WISATA DALAM PEMBUKAAN PARAWISATA AIR TERJUN SARAMBU PATIRO URAN DAN SARAMBU KAMBUTU DI LEMBANG RANTEBUA KECAMATAN RANTEBUA ]]>
<![CDATA[Yohanis Lotong Ta'dung]]>;
<![CDATA[Randi Tangdialla]]>;
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Mince Batara]]>;
<![CDATA[Grace Sriati Mengga]]>
<![CDATA[ Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/icjcs.v1i4.44
<![CDATA[Sarambu Patiro Uran waterfall and Sarambu Kambutu' waterfall in Rantebua are one of the prospective tourist destinations in North Toraja Regency. This waterfall has the potential to become a new tourist destination, but because of the lack of maximum management makes it abandoned. The purpose of this PKM is to develop Sarambu Patiro Uran and Sarambu Kambutu'to become one of the favorite natural tourist destinations in North Toraja Regency. The methods used are discussions, tutorials, and mentoring. The results of the activity were able to promote Sarambu Patiro Uran's tejuan Water and Sarambu Kambutu's social media. However, efforts to lift Sarambu Patiro Uran Waterfall and Sarambu Kambutu' into new tourist destinations are constrained by several things, including: (a) road access that is not good, (b) limited infrastructure facilities, (c) managerial systems that are not good, (d) lack of promotion, and (e) water discharge that drops when the drought is long]]>
<![CDATA[Design of Special Mechanism of Slaughterhouse Retribution at Traditional Events in North Toraja ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Stefani Marina Palimbong]]>;
<![CDATA[Iindarda Sakung Panggalo]]>
<![CDATA[ International Journal of Science and Society Vol 4 No 3 (2022): International Journal of Science and Society (IJSOC) ]]>
Publisher : <![CDATA[GoAcademica Research & Publishing ]]>
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DOI: 10.54783/ijsoc.v4i3.542
<![CDATA[The traditional rambu tuka’ and rambu solo’ events are inseparable from the life of the Toraja people. In this traditional event, livestock such as pigs and buffalo are usually slaughtered. Due to the slaughter of animals in traditional events, a slaughterhouse levy is imposed following Regional Regulation No. 15 of 2011. This study aims to evaluate the implementation of the existing RPH levy collection and to design a unique mechanism for traditional events based on applying basic principles in taxation and the internal control system (SPI) in the revenue accounting field system. This study uses descriptive qualitative research by conducting direct observations and interviews. The location of the research will be at the Regional Revenue, Financial, and Asset Management Office (DPPKAD) and the location of traditional events in North Toraja Regency. The primary data are the observations and interview results, secondary data, related rules, and other supporting documents. The results of this study indicate that the mechanism for collecting Slaughterhouse levies is quite good, but there are still some things that still need attention, especially those related to the levy principle and the internal control system in the revenue accounting system.]]>
<![CDATA[Analisis Kondisi Keuangan dengan Menggunakan Metode Altman Z-Score pada PT. Toba Pulp Lestari Tbk ]]>
<![CDATA[Luther Tangdialla]]>;
<![CDATA[Anugrah Parerungan]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis kondisi keuangan PT. Toba Pulp Lestari Tbk dengan menggunakan metode Altman Z-score untuk memprediksi kebangkrutan. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif, yaitu menganalisis dan menghitung angka-angka dari laporan keuangan PT. Toba Pulp Lestari Tbk. Data yang digunakan adalah data sekunder yang berupa laporan keuangan neraca dan laba rugi dari PT. Toba Pulp Lestari Tbk tahun 2017-2021. Teknik analisis data yang digunakan adalah model Altman Z-Score. Hasil penelitian menunjukkan bahwa pada tahun 2017 sampai 2021 kondisi keuangan perusahaan berada dalam kategori bangkrut, karena perhitungan nilai Z-Score < 1,81]]>
<![CDATA[Development Model for the Balo' Toraja Savings and Loans Cooperative (KSP Balo'ta): Building a Core Value Based on the 'Balo'ta' Philosophy in Organizational Management ]]>
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
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DOI: 10.56457/jimk.v11i1.345
<![CDATA[This study aims to build a development model for KSP Balo'ta based on the philosophy of “Balo'ta” as a guide in building core values into strengths that “animate” all aspects of good co-operative governance of KSP Balo'ta. This research offers the potential to understand the philosophy of “balo'ta” which is expected to play a role in value-based communication and management. Cooperatives are organizations that have the potential and great possibility to drive social change. In facing economic difficulties, cooperatives are an option to utilize existing productive resources in the face of economic instability and efforts to improve people's welfare. The Balo'ta Savings and Loan Cooperative (KSP) is one of the pillars of the economy, especially in Toraja (Tana Toraja and North Toraja). Membership-based characteristics of KSP Balo'ta indicate that strength must be built “from the inside”. Besides that, collegiate leadership demands the same values among all organizational components. One important aspect is building the basic values or virtues of cooperatives (co-operative core values) as the foundation. The results of this study indicate that the process of inheritance and internalization of values can be built based on history, the meaning attached to the word "balo" and culture (tongkonan and alang). For cooperatives that are aware of the importance of co-operative values, the values that exist and are believed to be the norms that apply in the organization will be stated explicitly and used as guidelines for all individual behavior in KSP Balo'ta.]]>
<![CDATA[Analisis Penilaian Tingkat Kesehatan Bank dengan Menggunakan Metode CAMEL (Studi Kasus pada PT Bank Raya Indonesia Tbk) ]]>
<![CDATA[Wilma Dian Ardiyanti]]>;
<![CDATA[Jois Ta’nak]]>;
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Randy Tangdialla]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis tingkat kesehatan bank dengan menggunakan metode CAMEL pada PT Bank Raya Indonesia Tbk. Dengan menggunakan jenis penelitian Deskriptif kuantitatif, teknik pengumpulan data dilakukan dengan cara Dokumentasi dan sumber data diperoleh dari Laporan keuangan PT Bank Raya Indonesia Tbk yang sudah dipublikasikan oleh BEI. Hasil penelitian menunjukkan bahwa PT Bank Raya Indonesia berada pada predikat sehat hal tersebut ditunjukkan dengan nilai CAMEL selama tahun 2019-2021 berada pada predikat 81%-100%. Oleh karena itu PT Bank Raya Indonesia Tbk tetap dapat melanjutkan usahanya karena PT Bank Raya Indonesia memiliki kinerja yang baik dalam pengelolaan sumber daya yang dimilikinya jika di analisis dengan metode CAMEL.]]>
<![CDATA[Analysis of the role of village apparatus in management accountability of the lembang revenue and expenditure budget (APBL) ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Dorce Lapik]]>;
<![CDATA[Luther P. Tangdialla]]>
<![CDATA[ Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v13i2.1384
<![CDATA[Objectives from the study This is a for-know role device village in accountability management budget income and spending lembang (APBL) in Lembang Roroan Barra'-Barra' District deadlock. This research provides an overview of how to prepare a budget in a clear and detailed manner. The type of study used is descriptive-qualitative by doing observation, interviews, and documentation. Informant in the study This totals 8 people who are device village in Lembang Roroan Barra'-Barra', i.e., head Lembang, secretary Lembang, Kaur finance, man general and planning, head sexy government, chief sexy well-being, chief sexy service, and heads hamlet. Results of research conducted show that device village in Lembang Roroan Barra'-Barra' has a role in a manner that is good and appropriate with regulations and applicable laws.]]>
