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All Journal Managament Insight: Jurnal Ilmiah Manajemen JEP (Jurnal Ekonomi Pembangunan) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Agregat: Jurnal Ekonomi dan Bisnis Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Abdimas Universal Al-Kharaj: Journal of Islamic Economic and Business Journal of Economic, Public, and Accounting (JEPA) Journal of Trends Economics and Accounting Research Jurnal Ekonomi dan Binsis JEP (Jurnal Ekonomi Pembangunan) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Kesehatan Masyarakat Arunika: Jurnal Pengabdian Masyarakat Jurnal Sekretaris & Administrasi Bisnis
Muarif Leo
Politeknik Baubau
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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SOSIALISASI BUDAYA SADAR PAJAK MELALUI INKLUSI PAJAK GUNA MEMPERSIAPKAN SUMBER DAYA MANUSIA SADAR PAJAK SEJAK DINI Risna, Risna; Gafur, Abdul; Leo, Muarif
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2024)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v7i1.3106

Abstract

Mitra kegiatan pengabdian kepada masyarakat adalah institusi pendidikan SMK Kesehatan yang beralamat di Jalan Dayanu Ikhsanuddin, Katobengke, Kecamatan Betoambari, Kota Baubau, Sulawesi Tenggara. Masalah yang ditemukan adalah belum dilaksanakan pembelajaran inklusi pajak sebagai program nasional yang terintegrasi mata pelajaran. Solusi dilakukan kegiatan sosialisasi tujuannya agar dapat mentransformasikan pengetahuan inklusi pajak agar mandarah daging membangun budaya sadar pajak sejak dini. Metode pelaksanaan berupa sosialisasi. Hasil, Kegiatan sosialisasi sangat menginspirasi, bahwa pentingnya pendidikan (edukasi) perpajakan sedini mungkin untuk menyadarkan atau memberikan pemahaman kepada generasi muda (Gen. Z), dan diharapkan mereka menjadi masyarakat sadar pajak. Tujuan lainnya kemungkinan mereka dapat digunakan sebagai generasi muda penyuluh pajak minimal untuk lingkungan terdekatnya
Pengaruh Kesadaran Wajib Pajak Dan Penggunaan E-tax Service Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Bontang Risna, Risna; Misran, Misran; Gafur, Abdul; Leo, Muarif; Virginia, Winda Ayu; Alimuddin, Irmawati; Pudo, Fajar
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1809

Abstract

This study aims to determine the effect of taxpayer awareness and the use of e-Tax services including (e-Registration, e-SPT, e-Filling, e-Billing), at the Bontang Pratama Tax Office. The research method used is a quantitative method. The data used in this study are primary data in the form of interviews, questionnaires and secondary data in the form of literature studies. The object of research in this study is individual taxpayers registered at the Bontang Pratama Tax Service Office. The population of this study is all individual taxpayers who carry out business activities or freelance work at the Bontang Pratama Tax Office who report SPT electronically (e-Filling), with a total of 15,036 WPOP. The sampling method used is Purposive Sampling of 100 respondents. The analysis method used is multiple linear regression with the help of IBM SPSS Statistics 25 software. The results of this study indicate that: (1) Taxpayer awareness has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (2) The use of e-Registration has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (3) The use of e-SPT has a positive effect on taxpayer compliance at KPP Pratama Bontang. (4) The use of e-Filling has a positive effect on taxpayer compliance at KPP Pratama Bontang. (5) The use of e-Billing has a positive effect on taxpayer compliance at KPP Pratama Bontang. (6) Taxpayer awareness and the use of e-tax services including e-Registration, e-SPT, e-Filling, and e-Billing have a positive effect on taxpayer compliance at KPP Pratama Bontang.
PENGARUH DIGITALISASI PEMBAYARAN PAJAK, TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM KOTA BAUBAU Muarif Leo; Irmawati Alimuddin
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v9i2.1793

Abstract

ABSTRAK Era perkembangan teknologi informasi memberikan dampak yang besar terhadap setiap bidang kehidupan manusia untuk dapat memperoleh segala informasi secara lebih cepat dan lebih mudah khususnya oleh para pelaku UMKM. Dengan adanya pemanfaatan teknologi yangditerapkan dalam sistem perpajakan, yang mana hal tersebut dapat memberikan dampak kemudahaan bagi pelaku UMKM, maka hal tersebut diharapkan dapat memberikan kontribusi pula dalam hal peningkatan kepatuhan wajib pajak dalam melaporkan kewajiban perpajakan. Penelitian ini dilakukan dengan tujuan untuk memahami dampak dari digitalisasi dalam proses pembayaran pajak dan tarif pajak terhadap tingkat kepatuhan wajib pajak yang merupakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Baubau. Penelitian ini menggunakan metode kuantitatif dalam pengumpulan dan analisis data. Dalam proses pengambilan sampel, metode purposive sampling digunakan, yang melibatkan sebanyak 99 responden. Dari jumlah tersebut, 8 kuesioner tidak lengkap, 12 kuesioner tidak dikembalikan, sehingga data yang dapat digunakan sebanyak 79 sampel. Dalam analisis data penelitian ini, digunakan teknik uji asumsi klasik, regresi linear berganda, dan uji determinasi koefisien. Hasil dari hipotesis penelitian menunjukkan bahwa digitalisasi memiliki dampak positif terhadap tingkat kepatuhan wajib pajak yang merupakan pelaku UMKM, sementara tarif pajak tidak memiliki pengaruh yang signifikan terhadap tingkat kepatuhan wajib pajak pelaku UMKMKata kunci: Digitalization, Tarif Pajak, Kepatuhan Wajib PajakABSTRACTThe era of development of information technology has had a big impact on every area of human life so that all information can be obtained more quickly and easily, especially by MSMEs. With the use of technology implemented in the tax system, which can provide convenience for MSMEs, it is hoped that this can also contribute to increasing taxpayer compliance in reporting tax obligations. This research was conducted with the aim of understanding the impact of digitalization in the tax payment process and tax rates on the level of compliance of taxpayers who are Micro, Small and Medium Enterprises (MSMEs) in Baubau City. This research uses quantitative methods in data collection and analysis. In the sampling process, the purposive sampling method was used, involving 99 respondents. Of these, 8 questionnaires were incomplete, 12 questionnaires were not returned, so the data that can be used is 79 samples. In analyzing the research data, classical assumption testing techniques, multiple linear regression, and coefficient determination tests were used. The results of the research hypothesis show that digitalization has a positive impact on the level of taxpayer compliance of MSMEs, while tax rates do not have a significant influence on the level of taxpayer compliance of MSMEs.Keywords: Digitalization, Tax Rates, Tax payer Compliance
The Influence of Tax Morale and Understanding Tri Nga on Tax Compliance Through Accounting Understanding in Umkm Alimuddin, Irmawati; Leo, Muarif
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i1/16219

Abstract

This research aims to provide in-depth insight into the factors that influence the level of tax compliance of MSMEs. The analysis techniques used are descriptive analysis, validity test, reliability test. classical assumption test. Then, regression analysis and Sobel test to test the influence of intervening variables. The results of the research show that Tax Morale has a positive and significant effect on Accounting Understanding, Tri Nga Understanding has a positive and insignificant effect on Accounting Understanding, Tax Morale has a positive and significant effect on Tax Compliance, Tri Nga Understanding Nga has a positive and significant effect on Tax Compliance. Understanding Accounting has a positive and not significant effect on Tax Compliance, Tax Morale has a Positive and not significant effect on Tax Compliance through understanding Accounting, Understanding Tri Nga has a Positive and not significant effect on Tax Compliance through understanding Accounting
Peranan Wanita pada Usaha Pengolahan Ikan Asap dalam Peningkatan Pendapatan Rumah Tangga Misran Hani; Muarif Leo; Abdul Gafur; Risna Risna
Jurnal Sekretaris dan Administrasi Bisnis Vol 9 No 1 (2025): Jurnal Sekretaris dan Administrasi Bisnis
Publisher : LPPM Universitas Taruna Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31104/jsab.v9i1.474

Abstract

In this research, the main problem raised is what is the role of women in the smoked fish processing business in increasing income in Gerak Makmur Village, Sampolawa District, South Buton Regency? This research aims to determine the role of housewives in increasing family income in Gerak Makmur Village. This research uses a qualitative approach. The subjects in this research were seven housewives (grilled fish sellers in Gerak Makmur Village. Data collection in this research was carried out using research instruments in the form of interviews, observation and documentation. The data obtained was analyzed descriptively. Based on the research results , it was concluded that (1) The income of grilled fish business actors in 2023 is quite high, the average income of business actors is IDR 46,216,423 per month or the equivalent of IDR 34,360,000 per year South Buton Regency in 2023 of IDR 394,744 /capita/month then shows the large role of grilled fish business actors in meeting the needs of families. Housewives are mostly the main activity which is carried out entirely with the head of the family and other family members , not just a side activity of a housewife
PEMBERDAYAAN MASYARAKAT BERBASIS EDUKASI DAN PENGUATAN MANAJEMEN SUMBER DAYA MANUSIA DALAM MENINGKATKAN PEMAHAMAN HAK ATAS TANAH Abdul Basid; Masradin Masradin; Rif'ah Shafwah; Muarif Leo; Afiah Mukhtar
Arunika: Jurnal Pengabdian Masyarakat Vol. 4 No. 2: Desember 2025
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v4i2.748

Abstract

Isu hak atas tanah di Indonesia masih menjadi masalah sosial-ekonomi akibat kesalahpahaman masyarakat mengenai prosedur pendaftaran tanah, hak dan kewajiban pemilik, serta mekanisme penyelesaian sengketa, yang seringkali berujung pada konflik tanah. Penelitian ini bertujuan untuk meningkatkan pemahaman masyarakat tentang hak atas tanah dan prosedur pertanahan melalui pendekatan pemberdayaan masyarakat berbasis pendidikan dan penguatan Manajemen Sumber Daya Manusia (SDM). Kegiatan Pengabdian Masyarakat (PKM) ini dilaksanakan di Polewali Mandar, melibatkan tokoh masyarakat, pejabat desa, pemilik tanah, dan kelompok masyarakat yang terlibat dalam pengelolaan tanah. Program ini mencakup pendidikan hukum tanah, pelatihan berbasis SDM partisipatif, dan pendampingan lapangan. Hasil penelitian menunjukkan bahwa pendidikan dan sosialisasi hukum tanah efektif dalam meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan tanah yang legal dan sah serta prosedur pendaftaran yang tepat. Selain itu, pelatihan berbasis SDM berhasil memperkuat keterampilan teknis dan sosial masyarakat dalam pengelolaan dan pengambilan keputusan tanah. Pendampingan lapangan yang mengintegrasikan hukum formal dengan kearifan lokal terbukti dapat membantu masyarakat dalam melaksanakan prosedur hukum tanah dan mengurangi potensi sengketa.
Strategies to Improve the Performance of Medical Record Officers Through Structural Equation Model Analysis Muhamad Risal Tawil; Anita Anita; Muarif Leo; Kuswinton Kuswinton; Muhammad Tasjidin Teheni; Wilda Fatmala; Niska Salsiani Sinta; Yohanis Rongre
Jurnal Kesehatan Masyarakat Vol. 21 No. 1 (2025)
Publisher : Universitas Negeri Semarang in collaboration with Ikatan Ahli Kesehatan Masyarakat Indonesia (IAKMI Tingkat Pusat) and Jejaring Nasional Pendidikan Kesehatan (JNPK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/kemas.v21i1.21183

Abstract

This study intends to develop a performance model for hospital medical staff by analyzing the influence of work meaning and servant leadership on job performance, as well as testing the mediation role of employee gratitude and work engagement, including measuring the impact of all variables if tested simultaneously. Some previous empirical studies have stated that servant leadership has a 67% effect on improving employee performance, but other studies show the opposite. The respondents of this study were 323 medical record officers from private hospitals in Makassar City. This study uses a factorial correlation design that was tested using the Statistical Program for Social Science (SPSS) and Analysis of Moment Structure (AMOS) version 22. The study results show that employee gratitude significantly strengthens the relationship between servant leadership and job performance. In addition, work engagement has proven to be a suitable catalyst for the relationship between meaningful work and job performance. Developing dimensions and indicators of servant leadership, meaningful work, employee gratitude, work engagement, and job performance from the perspective of employee interaction with the organization is valuable in strengthening social exchange theory in the health sector. This study also suggests that hospital management should always maintain employee gratitude and employee work engagement as an effective strategy for improving the performance of hospital medical record officers.
Tax Compliance as a Social Responsibility Practice: An Interpretive Study from a Social Accounting Perspective Muarif Leo; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11182

Abstract

Tax compliance has traditionally been understood primarily as a legal and administrative obligation that emphasizes regulations, penalties, audits, and reporting procedures; as a result, existing frameworks remain limited in explaining how taxpayers perceive compliance as part of their social responsibility. This study aims to interpret the meaning of tax compliance as a practice of social responsibility from a social accounting perspective. The study employs an interpretive qualitative approach, with data collected through semi-structured interviews with four individual taxpayers as the primary informants. The data were analyzed through the stages of open coding, categorization, theme formation, interpretation of meaning, and conceptual synthesis. The research findings reveal five main themes: taxes as a social contribution; tax compliance as a form of concern for society; tax compliance as a moral obligation of citizens; taxation as a form of fiscal solidarity; and the importance of education, transparency, and institutional legitimacy in fostering compliance. These findings indicate that tax compliance is not merely interpreted as adherence to rules, but as a social practice built upon moral responsibility, collective solidarity, public trust, and accountability. This study contributes to the development of social accounting literature by introducing the concept of fiscal solidarity as a collective practice of citizens in supporting public welfare and strengthening the relationship between society, the state, and the tax system.
APAKAH INVESTOR MEMBERIKAN PENGHARGAAN ATAU SANKSI TERHADAP PRAKTIK PENGHINDARAN PAJAK? TINJAUAN LITERATUR REVIEW Muarif Leo; Abdul Gafur; Risna Risna; Misran Misran; Andriani Saputri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.499

Abstract

This study aims to analyze how investors respond to corporate tax avoidance practices and to identify whether the capital market tends to reward or penalize such practices. The study employs a Systematic Literature Review (SLR) method in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. The literature was selected based on the following criteria: a population of publicly traded companies; the phenomena of tax avoidance and tax aggressiveness; the context of capital market consequences; and relevance to the research questions. The analysis was conducted by synthesizing findings from previous studies that link tax avoidance practices to investor responses and corporate market value. The results indicate that investor responses to tax avoidance are not uniform. Investors may reward companies when tax avoidance is perceived as an efficiency strategy that increases after-tax cash flow and corporate value. Conversely, investors may penalize companies when such practices are viewed as increasing risk, reducing transparency, and reflecting opportunistic management behavior. The findings indicate that corporate governance, audit quality, institutional ownership, political connections, social responsibility, and investor protection play a role in shaping market responses. This study confirms that the impact of tax avoidance on capital markets is contextual.
Co-Authors Abdul Basid Abdul Gafur Alimuddin Alimuddin, Irmawati Andriani Saputri Anita Herman Herman Herman Herman Irmawati Alimuddin Janna Meilani Ode Kuswinton Laras Sitoayu Masradin, Masradin Misran Misran Misran Misran Muhamad Risal Tawil Muhammad Akbar Muhammad Basri Muhammad Resky Arwana Muhammad Tasjidin Teheni Mukhtar, Afiah Niska Salsiani Sinta Nurdin Nurdin Pudo, Fajar Resfika Aswira Rif'ah Shafwah Risna Risna Risna, Risna Rongre, Yohanis Syamsiar, Syamsiar Syarifuddin Veithzal Rivai Zainal Wilda Fatmala Winda Ayu Virginia Wiwik Handayani