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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL ILMIAH PERSPEKTIF Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Journal of Accounting and Finance (JAF) Paradoks : Jurnal Ilmu Ekonomi Journal of Innovative and Creativity
Muhammad Nur
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Muslim Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : JURNAL ILMIAH PERSPEKTIF

 1 
PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MAKASSAR UTARA Muhammad Nur
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Publisher : LP3M Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1031.346 KB) | DOI: 10.26618/perspektif.v3i2.1667

Abstract

Tujuan dalam penelitian ini untuk menganalisis pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak Pada Kantor Pelayanan Pajak Pratama Makassar Utara . Data dalam penelitian ini, diperoleh dari wajib pajak yang terdaftar pada KPP Pratama Makassar Utara yang bersedia menjadi responden. Penelitian ini menggunakan data primer dan data sekunder dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pertanyaan kepada 100 responden. Metode analisis data yang digunakan yaitu analisis regresi.Hasil penelitian menunjukkan bahwa: variable kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayar pajak.
Analisis Kontribusi Pemungutan Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah di Dispenda Kota Makassar Andi Arifwangsa Adiningrat; Subhan Subhan; Muhammad Nur
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Publisher : LP3M Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.731 KB) | DOI: 10.26618/perspektif.v2i1.559

Abstract

Taxes are a source of state revenue, which became one of the original income (PAD) is derived from the Local Tax, which is an important indicator that is considered as the level of independence of local government in the field of finance. Hotel taxes and taxes are two types of restaurant Regional Tax whose potential is growing along with the increasing attention to supporting components. Hotel and restaurant taxes have an important role to revenue (PAD). The purpose of this study, to know how big the contribution of hotel and restaurant tax to PAD Makassar. The approach used in this study is Mix-method. And the method of analysis used is descriptive analyze the data of tax on hotel and restaurant tax. The results showed that very lack of hotel tax and the tax contributes restaurant less contributed to revenue in 2016.
Co-Authors Abdul Rahman Mus Adiningrat, Andi Arifwangsa Andi Arifwangsa Adiningrat Andi Arifwangsa Adiningrat Andi Nurwanah Andi Rustam Beddu Tang Darmawati Harlina Harlina Hastuti Mulang Hastuti Mulang Jayadi Julianty Sidik Tjan Jumri Sulfiani Junaid, Asriani Mapparenta Mapparenta Masdar Masud Mursalim Mursalim Nur Afni Rosmawati Rosmawati . Rustan . Saida Said Siti Aisyah Subhan Subhan Sulfikawati Sulfikawati Warda .