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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Infestasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Patria Artha Management Journal YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Jurnal Ilmiah Edunomika (JIE) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ilmiah Akuntansi Peradaban El-Iqtishady Al-Sharf: Jurnal Ekonomi Islam Accounting Accountability and Organization System (AAOS) Journal Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah International Journal of Community Service Jurnal Ekonomi Syariah Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Iqtisaduna Al-Buhuts (e-journal) Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Mamangan Social Science Journal AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Journal of Economic Education and Entrepreneurship Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Income Journal: Accounting, Management and Economic Research JSE: Jurnal Sharia Economica JICS : Journal Of International Community Service Journal of Management and Innovation Entrepreneurship (JMIE) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At Tawazun Jurnal ekonomi Islam Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Humaniora, Ekonomi Syariah dan Muamalah Journal of Ekonomics, Finance, and Management Studies JIMEK Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Study of Scientific and Behavioral Management (SSBM) Jurnal Manajemen, Bisnis dan Kewirausahaan Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Lince Bulutoding
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Effect of Capital Intensity and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable Yusril; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.33

Abstract

Tax avoidance remains a critical issue for companies, including state-owned enterprises (SOEs), as taxes are perceived as a burden that reduces profitability. This study aims to examine the effect of capital intensity and accounting conservatism on tax avoidance, as well as to analyze the moderating role of company size in SOEs listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a quantitative approach, this study analyzes secondary data obtained from audited annual financial statements, with 48 firm-year observations selected through purposive sampling. Multiple linear regression and Moderated Regression Analysis (MRA) were employed to test the hypotheses. The results indicate that capital intensity has a negative and significant effect on tax avoidance, while accounting conservatism does not have a significant effect. Furthermore, company size significantly moderates the relationship between capital intensity and tax avoidance as well as between accounting conservatism and tax avoidance. These findings highlight the importance of asset structure and firm scale in shaping tax avoidance behavior and imply the need for stronger oversight and improved transparency in corporate tax management.
Persepsi UMKM Terhadap Pembayaran Digital untuk Meningkatkan Kepatuhan Pajak (Studi Kasus pada Pemilik Coffee Shop di Kota Makasssar Dan Gowa) Mita Fitriani; Lince Bulutoding; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.105

Abstract

Penelitian ini mengkaji persepsi Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap sistem pembayaran pajak digital dan dampaknya terhadap kepatuhan pajak, dengan fokus pada pemilik kafe di Makassar dan Gowa, Indonesia. Menggunakan pendekatan deskriptif kualitatif dan metode studi kasus, penelitian ini menyelidiki bagaimana alat pembayaran digital seperti QRIS, OVO, GoPay, DANA, LinkAja, dan ShopeePay memudahkan perhitungan, pembayaran, dan pelaporan pajak. Hasil penelitian menunjukkan bahwa sistem pembayaran digital secara signifikan mempermudah proses pembayaran pajak, mengurangi beban administratif, dan meningkatkan ketepatan waktu dalam pengajuan pajak. Pemilik usaha mengekspresikan persepsi positif terhadap pemotongan pajak otomatis dan kemudahan transaksi elektronik. Studi ini menyimpulkan bahwa sistem pajak digital meningkatkan kepatuhan pajak di kalangan UMKM dengan menawarkan alternatif yang mudah diakses, efisien, dan ramah pengguna dibandingkan proses manual. Untuk memaksimalkan adopsi, pemerintah daerah harus mengatasi akses teknologi dan memberikan dukungan regulasi untuk memastikan transisi yang lancar dan aman bagi semua UMKM.
The Effect of Money Ethics and Machiavellianism on Tax Compliance With the Moderating Role of Religiosity Sasmita; Lince Bulutoding; Nur Rahmah Sari
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.129

Abstract

This study aims to analyze the influence of money ethics and machiavellianism on tax compliance, with religiosity as a moderating variable, among individual taxpayers at the Makassar Selatan Primary Tax Office. A quantitative approach was employed using primary data collected through questionnaires and analyzed with multiple linear regression and Moderating Regression Analysis (MRA). The results indicate that money ethics and machiavellianism have a negative effect on tax compliance, while religiosity does not moderate the relationship. The novelty of this study lies in integrating psychological aspects of money ethics and machiavellianism, which have rarely been examined together, thereby offering a new perspective on understanding individual tax compliance behavior in Indonesia.
The Effect of Earnings Management and Internal Control on Tax Avoidance, with Political Connections as a Moderator Rahayu; Lince Bulutoding; Suhartono
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.132

Abstract

This study aims to examine the effect of earnings management and internal control on tax avoidance, with political connections as a moderating variable. The research method used is purposive sampling with a total sample of 44 obtained from 11 selected companies. Data analysis was performed using multiple linear regression analysis and MRA testing. The results of this study indicate that earnings management does not have a positive effect on tax avoidance, while effective internal control has a negative effect on tax avoidance. The moderating variable of political connections does not moderate the effect of earnings management on tax avoidance but can weaken the effect of internal control on tax avoidance. Internal control not only prevents fraud in financial statements but also helps avoid tax avoidance practices. The implication of this study is that information related to the effectiveness of internal control can be one of the factors in determining a company's compliance, including in financial statement management, and companies that have political connections should maintain their relationships by avoiding practices that could damage the company's reputation and image.
Analisis Tantangan dan Peluang Perbankan Syariah di Kabupaten Sinjai Syamsul; Muhammad Fajrin Adnan; Saiful Muchlis; Lince Bulutoding
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6912

Abstract

The Islamic banking and finance industry in Indonesia in general faces significant challenges and opportunities in the face of a growing competitive market. Although the majority of Indonesia's population is Muslim, this is not enough to support the development of the Islamic economy, especially Islamic financial institutions. Public awareness of Islamic banking and financial literacy is still very low. This implies that there are still many people who do not understand sharia principles in economic activities and align Islamic banks with conventional banks. Then, the lack of regulation and government support as well as sharia compliance are the main concerns of Islamic financial institutions. However, in the midst of these challenges, there are very potential opportunities for the Islamic banking and finance industry to grow and expand market reach. By increasing public awareness through socialization, literacy programs, providing adequate regulatory support, and implementing financial technology and strategic partnerships, this industry can make a greater contribution in strengthening the Indonesian economy in general and in Sinjai district in particular. In conclusion, these strategic measures will greatly assist the Islamic banking and finance industry in overcoming challenges and capitalizing on better future opportunities.
IMPLEMENTASI PERMODALAN SYARIAH DALAM PERSEROAN TERBATAS Hamdana; Sahdiah Desriana Karim; Amalia Nur Rahman; Lince Bulutoding
JSE: Jurnal Sharia Economica Vol. 5 No. 2 (2026): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/1sqhyj58

Abstract

Penelitian ini membahas implementasi permodalan syariah dalam Perseroan Terbatas (PT) sebagai bentuk integrasi antara hukum perusahaan modern dan prinsip-prinsip hukum ekonomi syariah. Permasalahan utama yang dikaji adalah bagaimana konsep permodalan syariah diterapkan dalam struktur PT yang secara normatif diatur oleh Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Penelitian ini bertujuan untuk menganalisis kesesuaian konsep permodalan syariah dengan karakteristik PT serta mengidentifikasi mekanisme implementasi yang sesuai dengan hukum positif dan prinsip syariah. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan analitis. Hasil penelitian menunjukkan bahwa permodalan syariah dapat diimplementasikan dalam PT melalui instrumen saham syariah, akad musyarakah, akad mudharabah, dan penerbitan sukuk, dengan syarat dilakukan penyesuaian anggaran dasar, penerapan tata kelola perusahaan berbasis syariah, serta pengawasan Dewan Pengawas Syariah. Penelitian ini memberikan kontribusi akademik berupa penguatan dasar yuridis PT syariah serta kontribusi praktis bagi pelaku usaha dalam mengembangkan badan usaha yang sesuai prinsip syariah. Kata Kunci: Permodalan Syariah; Perseroan Terbatas; Hukum Ekonomi Syariah; Saham Syariah.
Accountability Zakat Fund Management Based on Trust Metaphor in Improving Good Zakat Governance (Case Study of the National Zakat Collection Agency of the Regency of Gowa) Opi Asrika; Lince Bulutoding; Muhammad Sapril Sardi Juardi
Journal of Applied Taxation and Policy Volume 2, Issue 2 (November) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i2.141

Abstract

This study aims to analyze the accountability of zakat fund management at the National Zakat Agency (BAZNAS) of Gowa Regency and to examine the role of the amanah (trust) metaphor in enhancing good zakat governance . This qualitative research uses a case study approach, with data obtained through interviews, observation, and documentation involving BAZNAS officials, zakat payers (muzakki), and recipients (mustahik). The data were analyzed through data reduction, presentation, and conclusion drawing. The results show that accountability practices at BAZNAS Gowa are reflected in transparent reporting, timely fund distribution, clear policy targets, and effective financial control. The application of amanah values such as honesty and fairness strengthens these practices and supports the principles of transparency, responsibility, accountability, and independence. This study concludes that integrating trust into zakat management can foster professionalism, public trust, and equitable distribution, thereby improving the overall quality of zakat governance.
ETHICAL IMPLICATIONS OF HUMAN RESOURCE DEVELOPMENT ANDAPPLICATION OF ARTIFICIAL GENERAL INTELLIGENCE (AGI) IN THE CONTEXT OF GLOBAL BUSINESS GOVERNANCE Lince Bulutoding; Nur Rahmah Sari; Rasty Yulia; Vinno P. Manoppo; Al-Amin
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 2 No. 3 (2023): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

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

Abstract

This research delved into the ethical ramifications of integrating Artificial General Intelligence (AGI) into Human Resource Development (HRD) within the framework of global business governance. The study addressed the increasing adoption of AGI technologies in HRD practices across diverse international organizations. It explored the potential benefits of AGI in streamlining HRD processes, enhancing efficiency, and providing data-driven insights. However, the research also highlighted the ethical dilemmas accompanying this technological transformation. Issues such as algorithmic bias, invasion of employee privacy, and the responsibility of organizations to ensure fairness and inclusivity emerged as central concerns. The study highlighted the critical importance of addressing these ethical challenges to maintain the integrity of HRD practices. In the context of global business governance, the research emphasized the need for organizations to navigate a complex web of regulations, industry standards, and cultural nuances. Compliance with global governance mechanisms was recognized as essential to align AGI-driven HRD with ethical principles on an international scale. The findings underscored the significance of responsible AGI deployment and collaboration with global governance frameworks to uphold human rights and data privacy. The study concluded by calling for a proactive approach to AGI ethics, ensuring that the transformative potential of AGI in HRD is harnessed while safeguarding the well-being and rights of employees worldwide.
Kajian Penyusunan Rencana Kerja Dan Anggaran Dalam Bingkai Maqashid Syariah (Studi Kasus Uin Alauddin Makassar) Maggu, Istiqamah; Majid, Jamaluddin; Bulutoding, Lince; Saban, Azizah
YUME : Journal of Management Vol 9, No 2
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i2.11181

Abstract

Penyusunan Rencana Kerja dan Anggaran (RKA) merupakan instrumen strategis dalam tata kelola keuangan perguruan tinggi, khususnya pada institusi pendidikan Islam yang memiliki tanggung jawab moral dan sosial dalam mewujudkan kemaslahatan. Namun, praktik penyusunan anggaran pada banyak lembaga pendidikan Islam masih cenderung berorientasi administratif dan teknokratis, sehingga nilai-nilai maqashid syariah belum terintegrasi secara substantif dalam proses perencanaan dan evaluasi anggaran. Penelitian ini bertujuan menganalisis penyusunan RKA di UIN Alauddin Makassar dalam perspektif maqashid syariah, khususnya terkait integrasi prinsip hifz al-mal, hifz al-‘aql, hifz al-nafs, hifz al-nasl, dan hifz al-din. Penelitian menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen regulasi, yaitu PMK 107 Tahun 2024 dan SOP penyusunan RKA UIN Alauddin Makassar, serta kajian literatur tata kelola dan maqashid syariah. Hasil penelitian menunjukkan bahwa penyusunan RKA telah memenuhi aspek kepatuhan regulatif dan akuntabilitas administratif, namun integrasi maqashid syariah masih bersifat implisit dan belum dijadikan indikator eksplisit dalam penetapan prioritas dan evaluasi anggaran. Oleh karena itu, penelitian ini merekomendasikan penguatan integrasi maqashid syariah dalam penyusunan RKA agar anggaran patuh secara prosedur dan  menghasilkan kemaslahatan substantif bagi civitas akademika dan keberlanjutan institusi.
The Role of Innovation in Development of Islamic Financial Products in Makassar Muhammad Agung Miftah Syamsul Alam; Adi Muh Arman; Lince Bulutoding
GoodWill Vol. 6 No. 1 (2026): April 2026
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/goodwill.v61.519

Abstract

This research aims to explore the role of innovation in the development of Islamic financial products in Makassar, focusing on the challenges and opportunities involved. The research methodology includes in-depth interviews, participatory observation, and documentary analysis to gain a profound understanding of the perception and implementation of innovation among Islamic banks, regulators, and the Makassar community. The findings indicate that despite efforts to introduce new products and improve services, Islamic banks in Makassar still face challenges regarding public understanding of Islamic financial products and the need for further refinement of regulations. However, there are significant opportunities through the integration of financial technology (fintech) to enhance access and efficiency of Islamic financial services. The study concludes that closer collaboration among Islamic banks, government authorities, and educational institutions is necessary to enhance Islamic financial literacy and develop regulations that support sustainable innovation. The practical implications of these findings include the development of effective communication strategies and comprehensive education programs to expand the user base of Islamic financial products in Makassar. This research provides a significant contribution to understanding how innovation can play a crucial role in developing an inclusive and sustainable Islamic financial ecosystem in the city of Makassar, Indonesia.
Co-Authors -, Siradjuddin AA Sudharmawan, AA Abd Wahab Abd. Muzakkir Abdul Wahab Abdul Wahid Haddade Adam Nursya Ban, Muh. Adi Muh Arman Aditya Aditya Aditya Aditya Aditya, Roby Agus Rahmat ahmad habibi Ahmad, Angriani Akbar, Muh. Ruslim Al-Amin Ali Djamhuri Alisa, Nur Alisa Amalia Nur Rahman Ambo Asse Amin, Al- Aminuyati Amiruddin K Andi Nabila Meutia Rafika Andi Noor Wahidin Andi Noor Wahidin Andriani, Reski Antong Amiruddin Anwar, Puspita Hardianti Aras, Ainul Karima Arviana, Pipi Asriani Asriani Asriani Asriani Asrika, Opi Asrina Asrina Asrina Asrina Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Bato, Aulia Rahman Berkah Rahmawati Berkah Rahmawati binti Saban, Azizah Darmawansyah Sayuti Della Fadhilatunisa Devi Novianty Eka Arlinda Hafid Fadhilatunnisa, Della Fadhillatunisa, Della Fajar Rahmani Ashari Farid Fajrin Fatmawati Fatmawati Ferawati - Harun Firman Firman Gustina Gustina Haikal Hafizuddin bin Mohamad Dzafir Hamdana Hamdana Hamdana Hasbiullah, Hasbiullah Helda Rostiani Helda Rostiani Herawati Herawati Heri Iswandi Husnul Khatimah Ibrahim, Marsina Ida Ariani Idha Fadhilah Sofyan Iffah, Nur Ihwan Wahid Minu Ilham Ilham Ippa Syahida Irawati, Nining Winda Irmawati Wahyuningsi Islailia Umar Isman, Ainul Fatha Ismawati Ismawati Iwang, Baso Jamal, Angriani Jamaluddin Majid Jamaluddin Majid Jayawarsa, A.A. Ketut Jumiati Haerudin Kadir, Nur An'nizar Kamelia Khairum Nadila Sandy Koemar, Fadillah Zaskia Kumalasari Kurniadi Kurniadi, Kurniadi Lutfi, Mufti M, Riska Amalia Maggu, Istiqamah Mahendra, Yusril Marhamatussanyyah Marhamatussanyyah Marsanda, Marsanda Masrawati, Masrawati Memen Suwandi Memi Pratiwi AM Mila Karmila Anwar Mita Fitriani Mita Fitriani Moh Alifuddin Moh Yusuf Mu'min, Muh. Dian Nur Alim Muchlish, Mustakim Muhammad Agung Miftah Syamsul Alam Muhammad Akil Rahman Muhammad Auliya’a Dahlan Muhammad Fajrin Adnan Muhammad Fardan Ngoyo Muhammad Iqbal Muhammad Nurfaizy Hamdan Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Muhammad Wahyuddin Abdullah Muhlis, Syaiful Mukhtar Lutfi Musdalifa Musdalifa Muslimah, Firanti Muslimin Kara Mustafa Umar Muzakkir - Nadhilah Amaliah Liwan Nadiah, Khaerun Nasrullah Bin Sapa Ngoyo, Muhammad Fardan Nur An'nizar Kadir Nur Aulia Husnihita Muchtar Nur Azizah Nur Rahmah Sari Nuraenun Fitri Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfiah Nurfiah Nurhaerani Nurhikma Nurhikma Nurjannah Nurjannah Nurul Pratiwi Nurwijayanti Opi Asrika Permatasari, Wiwik Pratama, Reski Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Raden Ulandari Tamrin Rahayu Rahayu Rahma Sari, Nur Rahmah Rafifah Abu Rahmah Sari, Nur Rahman Ambo Masse Rahmaniar Rahmaniar Rahmaniar Raodahtul Jannah RaodahtulJannah Raodatul Jannah Rasnawati Rasty Yulia Ratmadany, Ainun Mardya Reski Ananda Putri, Andi Retno Fitrianti Reza Pahlevi, Ashraf Ridwanto Ridwanto Rifqah Alfiyyah Rika Dwi Ayu Parmitasari Rismawati Rismawati Riyadi, Adhe Bagus Rizal Ancu Rizal Ancu Rizka Amelia Ningrum Rizki Nugraha Roby Aditiya Rukmanasari, Ita S Sumarlin Saban, Azizah Sahban, Azizah Sahdiah Desriana Karim Sahdiah Desriana Karim Saiful Muchlis Saiful Muhlis Saifullah, Fu’ad Samsidar Samsidar Sandy, Khairum Nadila Sapinah, Sapinah Sapril Sardi Juardi Sari, Nur Rahma Sasmita Sasmita Sirajuddin Sirajuddin Sombolayuk, Wilhalminus Sri Hardianti Marsawal Sri Nurul Nabila St Salmah Sharon ST. Fatmawati Sudarwinti, Sudarwinti Suhartini, Eka Suhartono Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Supriadi Syamsul Syamsurianto, Syamsurianto Syariati, Namla Elfa Talaohu, Sanunggarah Trisno Wardy Putra Vinno P. Manoppo Vinno Petrus Manoppo Waode Mabrukah Azzahrah Wiwi Anggeriani Yanti, Sri Devi Yusdin Yusdin Yusdin Yusdin Yusnianti Nabila Yunus Yusril Yusril Zainal, Ghaliah Jalwaa Insyrah Zulfahmi Alwi