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All Journal SEIKO : Journal of Management & Business YUME : Journal of Management IECON: International Economics and Business Conference
Fifi Nurafifah Ibrahim
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Economics, Econometrics & Finance Health Professions Social Sciences

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Pengembangan Daerah Berdasarkan Tipologi Pertumbuhan Ekonomi dan Ketimpangan Sektor Di Kota Makassar Hukma Ratu Purnama; Fifi Nurafifah Ibrahim
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.1499

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui pemerataan Pertumbuhan Ekonomi berdasarkan Sektor Lapangan Usaha di Kota Makassar, Menganalisis ketimpangan Pertumbuhan Ekonomi di Kota Makassar. Penelitian ini m Penelitian ini menggunakan data sekunder. Pengumpulan data menggunakan teknik dokumentasi. Analisis data yang digunakan adalah Tipologi Klassen dan Indeks Wiliamson. Dari tujuh belas sektor yang ada terdapat tiga sektor yang relative tertinggal yakni Pertambangan dan Penggalian, Penggadaan Air, Pengelolaan Sampah, Limbah dan Daur Ulang. Sehingga perlu dilakukan pengkajian untuk mendorong sektor tersebut menjadi sektor yang maju dan unggul. Melihat angka atau indeks Williamson menunjukkan nilai relative rendah sehingga diharapkan kepada pemerintah untuk menjaga kondisi yang sudah karena termasuk tingkat ketimpangan yang ideal yaitu tidak mencapai 0,2 Kata Kunci: Pertumbuhan, Ketimpangan, Tipologi. AbstractThe purpose of this study was to determine the distribution of economic growth based on the business sector in the city of Makassar, to analyze the inequality of economic growth in the city of Makassar. This research m This research uses secondary data. Data collection using documentation techniques. Analysis of the data used is the Klassen Typology and the Williamson Index. Of the seventeen existing sectors, three are relatively lagging behind, namely Mining and Excavation, Water Supply, Waste Management, Waste and Recycling. So it is necessary to conduct an assessment to encourage the sector to become an advanced and superior sector. Looking at the numbers or the Williamson index, it shows a relatively low value, so it is hoped that the government will maintain the existing conditions because it includes the ideal level of inequality, which does not reach 0.2 Keywords: Growth, Inequality, Typology.  
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Subhan Subhan; Fifi Nurafifah Ibrahim
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.1017

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh pengetahuan wajib pajak, kesadaran wajib pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Selatan. Model analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Adapun pengambilan sampel yang dilakukan dengan metode accidental sampling yaitu teknik pengambilan sampel dengan memilih siapa yang kebetulan ad/dijumpai di tempat penelitian. Berdasarkan hasil analisis data menunjukkan bahwa hasil uji hipotesis secara parsial (t-test) membuktikan bahwa variabel pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dan pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi Kata Kunci: Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Pelayanan Fiskus, Kepatuhan Wajib Pajak. AbstractThis study aims to determine the effect of taxpayer knowledge, taxpayer awareness, and tax service services on individual taxpayer compliance at KPP Pratama Makassar Selatan. The data analysis model used in this study is multiple linear regression analysis. The sampling was done using the accidental sampling method, namely the sampling technique by choosing who happened to be found at the research site. Based on the results of data analysis shows that the results of the partial hypothesis test (t-test) prove that the variable of taxpayer knowledge has a positive and significant effect on individual taxpayer compliance, taxpayer awareness has a positive and significant effect on individual taxpayer compliance and tax service services have a practical positive and significant impact on individual taxpayer compliance. Keywords: Taxpayer Knowledge, Taxpayer Awareness, Fiscus Service, Taxpayer Compliance.
Strategi Pengelolaan Sumber Pendapatan Asli Daerah (PAD) Dalam Mewujudkan Kemandirian Keuangan Daerah Di Kota Makassar Hukma Ratu Purnama; Fifi Nurafifah Ibrahim
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1164

Abstract

Abstrak Strategi Pengelolaan Sumber Pendapatan Asli Daerah (PAD) Dalam Mewujudkan Kemandirian Keuangan Daerah Di Kota Makassar. Tujuan penelitian ini adalah untuk mengetahui besarnya tingkat kemandirian keuangan daerah Kota Makassar di Era Otonom Daerah Tahun Anggaran 2015-2019 dan untuk mengetahui strategi pengelolaan sumber PAD dalam menciptakan kemandirian keuangan daerah. Hasil penelitian ini menyatakan Berdasarkan hasil analisis data dan pembahasan yang telah dikemukakan bahwa Kontribusi pendapatan asli daerah Kota Makassar dalam anggaran pendapatan dan belanja daerah (APBD) relatif sangat kecil. Besarnya jumlah APBD sangat dipengaruhi oleh besarnya jumlah dana perimbangan dari pemerintah pusat. Hal ini berarti bahwa pemerintah Kota Makassar belum bisa mengandalkan PAD saja untuk membiayai pembangunan di daerahnya. Strategi peningkatan PAD yang mendasarkan pada kekuatan, kelemahan, peluang, dan ancaman diformulasikan menjadi strategi dan rencana aksi peningkatan PAD untuk diimplementasikan perangkat daerah terkait Kata Kunci: Kemandirian, Keuangan, SWOT. Abstract Strategy for Management of Regional Original Sources of Revenue (PAD) in Realizing Regional Financial Independence in Makassar City. The purpose of this study was to determine the level of regional financial independence of Makassar City in the Era of Regional Autonomy for the 2015-2019 Fiscal Year and to determine the strategy for managing PAD resources in creating regional financial independence. The results of this study indicate that based on the results of data analysis and discussion, the contribution of Makassar City's local revenue in the regional budget (APBD) is relatively minimal. The size of the APBD is strongly influenced by the amount of balancing funds from the central government. This means that the Makassar City government cannot rely on PAD alone to finance development in its area. PAD enhancement strategies based on strengths, weaknesses, opportunities, and threats are formulated into PAD enhancement strategies and action plans to be implemented by related regional apparatus Keywords: Independence, Finance, SWOT.
Analysis of the Application of Income Tax Article 21 on Employee Salaries at the Panambungan Health Center Makassar City Ekawati Febrianti Umafagur; Tenriwaru; Fifi Nurafifah Ibrahim; Rastina Kalla
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/9bgx7y14

Abstract

This study aims to analyze the calculation, withholding, and reporting of Income Tax Article 21 on the income of permanent employees at the Panambungan Health Center, as well as to assess its compliance with applicable tax regulations. The research method used is quantitative descriptive with a qualitative approach. Data were obtained through interviews with financial staff (treasurer) and documentation of withholding slips and employee salary data. The results of the study indicate that the calculation of Income Tax Article 21 at the Panambungan Health Center is not fully in accordance with tax regulations, particularly in the use of non-taxable income (PTKP), which does not take into account each employee's dependent status. This has resulted in excessive tax withholdings (overpayments). The withholding is carried out using the gross-up method; however, there are still technical errors in the calculation. Meanwhile, the reporting of Income Tax Article 21 has been carried out in accordance with the regulations through e-filing, although the withholding slips are only provided annually, not monthly.
Co-Authors Ekawati Febrianti Umafagur Hukma Ratu Purnama Hukma Ratu Purnama Rastina Kalla Subhan Subhan