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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen "E M O R" Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Musamus Accounting Journal Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JCA (Jurnal Cendekia Akuntansi) International Journal of Humanities Education and Social Sciences
Idrawahyuni Idrawahyuni
Universitas Muhammadiyah Makassar, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : International Journal of Economics Development Research (IJEDR)

 1 
Increasing Taxpayer Compliance Through The Implementation of Tax Management Models Rustan Rustan; Andi Arifwangsa Adiningrat; Idrawahyuni Idrawahyuni
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5011

Abstract

Taxpayer non-compliant behavior can indeed be one of the main causes of tax violations. A tax gap occurs when there is a difference between the amount of tax that a taxpayer should pay and the amount of tax that is actually paid. Efforts that can be made to increase taxpayer compliance with the approach that has been implemented is the application of a tax management model which is designed to help taxpayers understand their obligations, manage tax payments, and minimize the risk of non-compliance. This research aims to determine the tax management model that is implemented can affect taxpayer compliance. The data analysis method in this research uses qualitative methods, this method is to answer the problem formulation. The data collection technique in this research was carried out by distributing questionnaires and interviews with informant sources at the Massaniga & Partners Tax Consultant Office. The research results show that the tax management model has an effective impact in increasing taxpayer compliance.
Zakat in Poverty Alleviation and Improving The Community’s Financial Economy: The Role of Empowerement Human Resources A. Nur Fitrianti; Andi Arifwangsa Adiningrat; Sri Wahyuni; Idrawahyuni Idrawahyuni; Warda Warda
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.6165

Abstract

Poverty occurs due to several factors, including low education, low work productivity, minimum wage, human development index, unemployment and other factors. This research aims to determine the role of human resources in the distribution of zakat in alleviating poverty, and to determine zakat in alleviating poverty and improving the community financial economy through community empowerment. The research approach uses qualitative descriptive analysis. The data collection technique was carried out by distributing questionnaires, interviewing informants and drawing on journal articles related to the research variables. The qualitative steps are carried out by reduction, presentation and drawing conclusions. The research results show that (1). The role of human resources in distributing zakat is quite effective but not yet optimal, (2). Zakat in alleviating poverty through community empowerment in the aspect of zakat in individual economic independence is categorized as effective even though it is not completely independent, and 3). Zakat which is managed using a human resource empowerment approach has great potential to improve the community's financial economy, although it is not yet optimal
Co-Authors A. Nur Fitrianti Adiningrat, Andi Arifwangsa Ahmad Abbas Andi Rustam Ansyarif Khalid Ayani Dinasti Azira Tahir Dedi Akbar Herianto Dilla Amelia Putri Endang Winarsih Fera Firyal Thahir Hasanuddin Herdiana Herdiana Mohamad Ilham Mohammad Ayaz Muhammad Adil Muhammad Adil Muhammad Nasrun Muhammad Nur Abadi Nadhirah Nagu Novi Handayani Nur Ismi Barda Nurwidiani Reza Saputra Rustan Rustan Sentot Imam Wahjono Sitti Zulaeha Sri Andyaningsih SRI RAHAYU Sri Wahyuni Wa Ode Rayyani wahyuni Warda Warda