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All Journal Jurnal Riset Akuntansi Terpadu BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis eBA Journal: Journal Economic, Bussines and Accounting Nobel Management Review Al-Buhuts (e-journal) International Journal of Humanities Education and Social Sciences Advances in Management & Financial Reporting Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Atestasi : Jurnal Ilmiah Akuntansi
wahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Analisis Tanggapan Pihak Komersial dan Fiskus terhadap Indikasi Kecurangan pada Pelaporan Pajak Penghasilan Wahyuni Wahyuni; Mahfiza Mahfiza; Dewi Mahmuda
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2736

Abstract

This study aims to analyze the views of commercial parties and the tax authorities in detecting indications of fraud in tax reporting, especially with regard to reporting PPH 23 and PPH Article 4 Paragraph 2. This type of research uses qualitative, this research was conducted at the CV. Citra Panca Mandiri and Account Representative (AR) At KPP Madya Makassar, the informants consisted of 2 CPM staff, namely 1 person from the accounting division, 1 person from the tax division and 2 informants from KPP Madya Makassar, the analytical tool used was a phenomenological approach. Based on the results of data analysis, that in the tax reporting of pph 23 and pph article 4 paragraph 2 there is an indication of fraud if a taxpayer does not report the rights and obligations of tax reporting, it can be seen from the transaction opponent of the CPM withholding tax from cpm income, but the opposite not reporting so that this will make the CPM feel disadvantaged and this is an indication of fraud, and this is supported by the tax authorities who say that this will be followed up or we as a public party will report when the taxpayer's transaction opponent does not report the rights and obligations, as long as there is a report and in our office, and we as a tax party will write and follow up on taxpayers who do not report and pay taxes from the opposing party
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
Determinan Green Accounting terhadap Sustainable Development pada Perusahaan Pertambangan yang Terdaftar di BEI Linda Arisanty Razak; Wahyuni; Nur Azizah
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3813

Abstract

This study examines the effect of green accounting as measured by environmental performance, environmental costs, and environmental disclosures on sustainable development in mining companies listed on the Indonesia Stock Exchange in 2017-2021. Determination of the sample was carried out by purposive sampling in order to obtain 15 companies. The type of data used in this study is secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange for 2017-2021. The tests conducted in this study show that green accounting variables, as measured by environmental performance, do not affect sustainable development in mining companies. This is because several mining companies did not optimally implement the environmental performance of mining companies in 2017-2021, and several mining companies still need to appreciate environmental awareness. Environmental costs do not affect sustainable development in mining companies. This occurs because the environmental costs incurred by mining companies are still low and not in line with the environmental damage caused. Meanwhile, the green accounting variable, measured by environmental disclosure, significantly affects sustainable development in mining companies. This happens because mining companies have made environmental disclosures in their annual reports.
Co-Authors Abdul Khaliq Amiruddin Amran Amran Andi Rustam Asbi Amin Dewi Mahmuda Endang Winarsih Idil Rakhmat Susanto Idrawahyuni Idrawahyuni Ismail Badollahi Ismawati Ismawati Khadijah Darwin Linda Arisanty Razak Mahfiza Mahfiza Muhammad Adil Nadhirah Nagu Nur Azizah Nurhidayah Nurhidayah Nurul Fuada SATRIYAS ILYAS