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Haeruddin Haeruddin
STIE Nobel Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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IMPLEMENTASI TAX AMNESTY TERHADAP PENERIMAAN PAJAK NEGARA DI KPP MADYA MAKASSAR Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 14 No 2 (2017): Akmen Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The aim of this research is to know the implementation of tax amnesty and tax revenue after the state used UU number 11, 2016 at KPP Madya Makassar. This research used descriptive qualitative method. After doing the analysis and discussion of the problem, the writer concludes that the implementation of tax amnesty is suitable with UU number 11 of 2016, and the revenue of state tax revenue was increase at KPP Madya Makassar.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP KONTRIBUSI PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 13 No 3 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The aim thisstudywas to assess the effectivity and contribution to the income tax collection Warning Letter and Distress Warrantto income tax revenue at Kantor Pelayanan Pajak Pratama Makassar Selatan. This study used descriptive analysis method qualitative and quantitative descriptive, data source is the primary datasource and secunder, where the source of this resear chobtained through interviews with several employees ofthe agency, direct observation and documentation. The results of this study indicate that income tax collection with Warning Letter and Distress Warrant2013, 2014, dan 2015 of Kantor Pelayanan Pajak PratamaMakassar Selatan relatively ineffective and contribution to the income tax collection Warning Letter and Distress Warrant against the income tax revenuein 2013, 2014, 2015 of Kantor Pelayanan Pajak Pratama Makassar Selatan relatively less. Cause melting Warning Letter and Letter Forced does not reach 100%, among others, tax insurerdid not recognize thetax debt, tax Insurersare notable topay off the tax debt, the personapplying for ataxinstallment payment for the financial condition does notallowif paid at the same time, tax Insurers filed an objection to the amount of tax arrears, and the insurer tax has failed. Advice that can be given is that the KPP Pratama Makassar Selatan can improve the performance of the billing section, so that the amount of the disbursement of arrears of income tax will increase and the amount of income tax arrears will be reduced.
IMPLEMENTASI PERATURAN PEMERINTAH (PP) NO. 46 TAHUN 2013 DIBANDINGKAN DENGAN PPH PASAL 31 EUU NO. 36 TAHUN 2008 DALAM PERHITUNGAN PAJAK PENGHASILAN TERHUTANG PADA CV. SINAR GEMILANG MAKASSAR Haeruddin Haeruddin
AkMen JURNAL ILMIAH Vol 13 No 1 (2016): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Implementation of Government Regulation (PP) No. 46 of 2013 as compared to Article 31e Income Tax Act 36 of 2008 in Calculation of Income Tax Payable on CV.Sinar Gemilang Makassar. With quantitative analysis Calculation of Income Tax Payable by using PP No. 46 of 2013 (Final Tax) to the taxpayer less than the Calculation of Tax Article 31 (e) of Law No. 36 Year 2008, while the qualitative analysis, the implementation of PP 46 in 2013 facilitate calculation, paying and reporting Taxpayers of Income Tax Payable (WP).
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