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All Journal YUME : Journal of Management Amnesty: Jurnal Riset Perpajakan
Rustan Rustan
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Economics, Econometrics & Finance Health Professions Social Sciences

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ANALISIS PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PINRANG Rustan Rustan; Muttiarni Muttiarni
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2524

Abstract

This research aims to know the financial management of the public sector can support the financial performance of the Government of district Pinrang, the method of data analysis used in this research is a qualitative method. Financial management is calculated based on 5 ratios i.e. regional financial self-reliance ratio, PAD capability, compatibility ratio, and growth ratio. The results showed that the regional financial independence ratio over the past five years resulted in an average number of 3.97% with an instructive pattern of relationships. Meanwhile, the average PAD capability is only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the ability PAD to finance the area's regular expenditure, often referred to by the average IKR (routine capability index) ratio Only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the average result of the development ratio of 19.50% and the routine spending ratio of 8.05%
ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL PADA KANTOR WILAYAH VI PT.PEGADAIAN (PERSERO) MAKASSAR Rustan Rustan; Muttiarni Muttiarni; Idra Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2529

Abstract

Research aims to determine the effective measurement of operational cost control of variance operational cost in regional office VI PT. Pegadaian (Persero) Makassar.  The approach used in this research is a qualitative approach. The research object is located in regional office VI PT. Makassar pawnshop (Persero) with the address Jl. Kumala Raya No. 7, Makassar, South Sulawesi 90223. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The data analysis methods used to test the hypothesis are using descriptive methods and analysis of the variance of operational costs. The results of this research show that in 2015 the realization of the cost of Rp 233.361.221. Exceeds the budget of the stipulated cost (unfavorable) of Rp. 223.058.122. As for the year 2016 the realization of the cost of Rp. 280.772.516 not exceed From budget...
PENGARUH KESADARAN WAJIB PAJAK TERHADAP EFEKTIFITAS PEMUNGUTAN PAJAK Rustan Rustan; Mira Mira
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2525

Abstract

This research aims to determine the effect of taxpayer awareness on the effectiveness of tax voting in Makassar region in 2016, population of this research is KPP Pratama Makassar South District Office of Regional Directorate Regional tax general of Makassar. The number of samples spread out by 50 but returned as many as 32 people willing to become respondents. The data analysis technique used in this study is a multiple linear regression analysis. The results of this study showed that the taxpayer awareness (X1) has a significant effect on the effectiveness of the tax poll where the value of the calculated T is 0,028 0.05 (5%). 
PENGGUNAAN BASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH KABUPATEN WATAMPONE Rustan Rustan; Muhammad Chaikal
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2539

Abstract

Research aims to determine the use of the accrual base in the financial statements of Watampone District government.  The approach used in this research is a qualitative approach. The approach used in this research is a qualitative approach. The research object is located in the research location of the Office of Financial management and regional assets. While the time of this research will be implemented for 2 (two) months. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The results of this study show that the financial management apparatus in Bone District government has been aware of the accounting of the accrual base government like what. Government strategy in applying accounting base accrual has been running well in the district of BPKAD Bone and one of the constraints of the preparation of the accrual-based financial statements that are still turtles
PENGARUH PROFITABILITAS TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rustan Rustan; Endang Winarsih
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2526

Abstract

Research aims to determine the influence of ownership structures, financial leverage, and profitability of profit leveling. Data collection In this research is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The sampling method used in this research is the purposive sampling method, so that a sample of 13 companies can be obtained.  While the data processing method used is multiple regression analysis.  The results of this research show that the variable ownership structure has a positive and significant effect on profit leveling, the financial leverage variable is positive and significant to the profit leveling, and the profitability variable Significant impact on profit leveling.
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2874

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan.Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa KonstruksiAbstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determinedKeywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
Pelaksanaan Perhitungan Pajak Penghasilan Pasal 4 Ayat 2 Atas Jasa Konstruksi Melalui Implementasi Sistem Pengendalian Andi Arifwangsa Adiningrat; Rustan Rustan; Muhammad Nur; Arniati Arniati; Salsabila Salsabila
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2854

Abstract

AbstrakSistem pengendalian intern yang baik sangat penting untuk pelaksanaan pajak, oleh karena itu tujuan penelitian ini adalah untuk mengetahui penerapan sistem pengendalian dalam pelaporan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada kantor konsultan pajak. Penelitian ini dilakukan di Kantor Konsultan Pajak Massaniga & Rekan dengan sampel menggunakan data klien kantor yang merupakan Wajib Pajak atas jasa pelaksana konstruksi. Teknik dalam penelitian ini menggunakan teknik kualitatif terapan. Data penelitian diperoleh penulis melalui penelitian lapangan baik dengan cara observasi maupun wawancara serta didukung dengan perolehan dokumen dari tempat penelitian. Hasil dari penelitian ini menunjukkan bahwa penerapan sistem pengendalian dalam perhitungan pajak penghasilan pasal 4 ayat 2 atas jasa konstruksi pada Kantor Konsultan Pajak Massaniga & Rekan terlaksana secara efektif sesuai dengan komponen sistem pengendalian internal yang ditetapkan. Kata Kunci : Sistem Pengendalian, Perhitungan, Pajak Penghasilan Pasal 4 ayat 2, Jasa Konstruksi Abstract   A good internal control system is very important for tax implementation, therefore the purpose of this study is to determine the implementation of a control system in the calculation and reporting of income tax article 4 paragraph 2 on construction services at a tax consultant office. This research was conducted at the Massaniga & Patners Tax Consultant Office with a sample using office client data who are taxpayers for construction services. The thecnique in this study uses applied qualitative thecniques. The research data was obtained by the author through field research both by observation and interviews and supported by the acquisition of documents from the research site. The results of this study indicate that the implementation of the control system in the calculation of income tax article 4 paragraph 2 on construction services at the Massaniga & Patners Tax Consultant Office is carried out effectively in accordance with the components of the internal control system that have been determined Keywords:   Control System, Calculation, Income Tax Article 4 Paragraph 2, Construction Services.
Co-Authors Andi Arifwangsa Adiningrat Arniati Arniati Endang Winarsih Idra Wahyuni Mira Mira Muhammad Chaikal Muhammad Nur Muttiarni Muttiarni Salsabila Salsabila