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This Author published in this journals
All Journal Journal of Humanity SEIKO : Journal of Management & Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Economics and Digital Business Review Golden Ratio of Mapping Idea and Literature Format Tata Kelola JDEP (Jurnal Dinamika Ekonomi Pembangunan) Journal Online Manajemen ELPEI (JOMEL) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) JER Celebes Journal of Community Services Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Syamsu Nujum
Indonesia Muslim University
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : JER

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The Effect of Regional Tax Digitalization, Tax Knowledge, and Taxpayer Awareness, on Restaurant Taxpayer Compliance in Makassar City Jamaluddin, Jamaluddin; Nujum, Syamsu; Selong, Abbas; Rahman, Zainuddin
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.939

Abstract

This research was conducted with the following objectives: (1). To find out and analyze the influence of regional tax digitization on mandatory compliance of restaurants in Makassar City. (2). To find out and analyze the influence of tax knowledge on the compliance of restaurant taxpayers in Makassar City. (3). To find out and analyze the influence of taxpayer awareness on the compliance of restaurant taxpayers in Makassar City The research method used in this study is descriptive analysis and Multiple Linear Regression analysis, with a sample of 79 Restaurant Taxpayers in Makassar City. Based on the results of multiple linear regression analysis, the results show that (1). The digitization of regional taxes has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (2). Tax knowledge has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City. (3). Taxpayer awareness has a positive and significant effect on the compliance of restaurant taxpayers in Makassar City.
The Effect of Regional Original Income, Balancing Funds on Economic Growth and Their Impact on Poverty in Makassar City Kamidin, Muh Ardiansyah M; Nujum, Syamsu; Mapparenta
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1100

Abstract

This study examines the influence of Regional Original Revenue and Balancing Funds on Economic Growth as mediating variables affecting Poverty. Using 2012–2022 secondary data from Bapenda and BPS Makassar City, the analysis employs Structural Equation Modeling (SEM). Results show Regional Original Revenue significantly impacts Economic Growth, while Balancing Funds do not. Both have a positive but insignificant effect on Poverty, whereas Economic Growth significantly influences Poverty. Indirectly, Regional Original Revenue and Balancing Funds via Economic Growth reduce Poverty significantly. The study recommends focusing on Regional Original Revenue management and allocating Balancing Funds for public initiatives to sustainably reduce Poverty.
Co-Authors AA Sudharmawan, AA Aditya Halim Perdana Kusuma Putra Putra Aminuddin Ana, Zulfiana Annas Pyriadi, Annas Aprilian, Muh Arfah, Aryati Arifin Arifin Arsyad, Moh Mahdin Baharuddin, Dahliah Erwin Gusniaty, Gusniaty Hasmawati, Nur Herlina Herlina Ibrahim, Fifi Nur Afifah Jamaluddin Jamaluddin Juniansyah, Dedi Kamidin, Muh Ardiansyah M Labasse, Ilham Mapparenta Muh. Arif Muhammad Nur Mustakim, Dwiki Istiqamah Nasri, Muhammad ? Nasrullah, Andi Novianti Novianti Nurnajamuddin, Mahfud Pratiwi, Fadhila Ratu Pratiwi, Fadhilah Ratu Purnama, Hukma Ratu Rambe, Azhar Ramitang Ratu Purnama, Hukma Sabri Hasan Selong, Abbas Serang, Selin Serlin serang St. Nurhayati Aziz Subito, Pratiwi Damiela Sudarman Sudarman Sufri, Mukhlis Syahnur, Haerdiansyah Triastika, Cyndy Ulvayanti, Andi Zainuddin Rahman