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All Journal ECONOMOS : Jurnal Ekonomi dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research) Advances in Taxation Research JER Amnesty: Jurnal Riset Perpajakan
Amiruddin, Amiruddin
Universitas Muslim Indonesia Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Mathematics Social Sciences Other

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Advertising Tax Revenue Strategy to Increase Makassar City Original Revenue Amiruddin
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.285

Abstract

This study aims to find out how the strengths, weaknesses, opportunities, and threats of advertisement tax revenue are and how the strategy is carried out by the Makassar City Government in increasing advertisement tax revenues in Makassar City. This research was conducted at the Office of the Regional Tax and Retribution Management Agency of Makassar City. The key respondents of this research are the Head of Division, Subdivision, and staff of Regional II Revenue Management Division. The method of collecting data is through in-depth interviews with respondents and analysis data on advertisement tax receipts, inflation data, and Makassar City GDP. The research data was analyzed using SWOT analysis. The results of the study: 1) analysis of the taxation environment, consisting of a) Strengths b) Weaknesses c) Opportunities, and 2) Strategies to increase advertising tax revenue: a) Increasing human resources and efforts to eliminate the negative organizational culture; b) Improving tax collection management; c) Improving the implementation of the Regional Regulation on PDRD; d) Increasing support for facilities and infrastructure, and e) Law enforcement.
Strategy To Increase Individual Tax Payer Compliance Alfian Saputra; Nurwanah Nurwanah; Amiruddin Amiruddin; Yana Ameliana
SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i02.476

Abstract

This research aims to evaluate the influence of awareness, socialization, tax services and tax sanctions on the level of compliance of individual taxpayers at the South Makassar Pratama Tax Service Office. This research adopts a descriptive quantitative approach using primary data. The research sample consisted of 100 individual taxpayers registered at the South Makassar Primary Tax Service Office. The sampling method was carried out using a purposive sampling technique, where respondents were selected based on certain criteria that were relevant to the research objectives. The data collection method is carried out through surveys by distributing questionnaires to selected respondents. Hypothesis analysis in this research uses multiple linear regression techniques with the help of SPSS version 25 statistical software. The results of the research show that tax awareness, tax socialization, tax authorities services, and tax sanctions positively and significantly influence the level of individual taxpayer compliance at KPP Pratama Makassar South. This research contributes to further understanding of the factors that influence tax compliance at the individual level. The implications of these findings can help formulate more effective policies and strategies in increasing the level of tax compliance, especially in the personal tax environment in the region.
PENGGELAPAN PAJAK TINJAUAN MORAL PERPAJAKAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN) Nur Indah Pujiati; Syamsu Alam; Amiruddin Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5310

Abstract

This study aims to determine the Tax evasion of the Moral Review of Taxation (Study of South Makassar Pratama Tax Office). This research method uses descriptive qualitative research.The results of the study have explained that in knowing how the government can improve tax morale so as to minimize tax evasion at South Makassar KPP is to warn taxpayers about the importance of paying taxes in order to avoid tax sanctions. This is also done in order to improve taxpayer tax morale as seen from the sub-concepts of Pre-Conventional Stages, Conventional Stages, Post-conventional Stages, Attitudes towards Behavior, Subjective Norms, and Behavioral Control. Whereas in discussing the causes of taxpayers to commit tax evasion, it can be seen from financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out the indication of fraud, namely the taxpayer who is has indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance.
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate) Muh Asrullah Arifin; Asriani Junaid; Amiruddin Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/yt25na69

Abstract

This research aims to analyze the implementation of carbon tax policy on negative emission externalities in South Sulawesi, with a case study of PT. Kawasan Industri Makassar (PT. KIMA). This study employs a qualitative approach, based on the type of data collected. Informants include the Head of the Clean Water and Waste Department, staff from the Environmental Monitoring and Reporting Division, and the division’s administrative personnel at PT. KIMA. The findings reveal that PT. KIMA, an industrial sector company responsible for managing industrial zones, contributes to carbon emissions through two main sources: incinerator operations and external industrial activities within the area. However, the company has not yet implemented any formal carbon tax mechanisms to mitigate emissions. This is primarily due to the absence of technical guidelines or regulatory directives related to carbon tax implementation for industrial area management companies. Despite the lack of a carbon tax policy, PT. KIMA has made environmental efforts by promoting green initiatives, such as developing green open spaces (Ruang Terbuka Hijau/RTH) and tree planting along industrial area roads to help absorb carbon emissions and reduce environmental impact.
Co-Authors Adiningrat, Andi Arifwangsa Alfian Saputra Alwi, Muh Basri Modding Hamzah Ahmad Jeny Kamase Junaid, Asriani Kirana Ikhtiari Mahfudnurnajamuddin, Mahfudnurnajamuddin Misnawati Misnawati Muh Asrullah Arifin Muh. Zulfadli Musliha Shaleh Nur Alifah Syahrani Nur Indah Pujiati Nurfadilah Nurfadilah Nurwahyuni Nurwanah Nurwanah Putri Aisyah Salsabila Rahmi Razak Su'un, Muhammad Syamsu Alam Tantaka A Tao Usman Rahman Yana Ameliana