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All Journal STRATEGIC QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Analisa Akuntansi dan Perpajakan Jurnal Teknologi Terapan Jurnal Eduscience (JES) Klasikal: Journal of Education, Language Teaching and Science Jurnal Pengabdian UNDIKMA Jurnal Dedikasi Cokroaminoto Journal of Primary Education JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bangsa Journal of Education Method and Learning Strategy Income Journal: Accounting, Management and Economic Research International Journal of Technology and Education Research International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Help: Journal of Community Service NuCSJo : Nusantara Community Service Journal
Burhan, Imron
Jurusan Pendidikan Guru Sekolah Dasar, Fakultas Ilmu Pendidikan, Universitas Negeri Makassar, Jl. A.P. Pettarani, Makassar 90222, Indonesia
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Pengaruh persepsi kemudahan kemanfaatan pengguna Sistem Informasi Direktorat Jenderal Pajak (SIDJP) terhadap kinerja pegawai Kiki Hardiyanti Danial; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine effect of perceived ease of use and usefulness of the use of the Sistem Informasi Direktorat Jenderal Pajak (SIDJP) on the performance employees of KPP Pratama Makassar Utara. Sampling was carried out by convenience sampling technique. The number of samples of this study was 54 respondents from the employees of KPP Pratama Makassar Utara in 2018. The sample is then processed by multiple linear regression analysis through classical assumption testing, coefficient of determination and hypothesis testing. Based on statistical tests using the SPSS 16.0 program, the determination coefficient value (R2) is 18.0%. Hypothesis test results show the perception of the ease of the user on the use of the Sistem Informasi Direktorat Jenderal Pajak (SIDJP) partially (t test) affects the performance of employees at KPP Pratama Makassar Utara. respondent's responses regarding user ease perception variables, respondents who agreed to 42 to 52 respondents and strongly agreed as much as 2 to 11 respondents. This shows that respondents were easy to use SIDJP. respondent's responses regarding perceptions of the usefulness of users, respondents who chose to agree with as many as 9 to 18 respondents, this indicates that respondents use SIDJP
Review of calculation, payment and reporting Swallow bird nest tax in Makassar Muhammad Ma'ruf; Imron Burhan; Ilham Ilham
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Makassar City Regional Regulation No. 3 of 2010 on Local tax explained that the bird nest tax is a tax on extraction and exploitation activities bird nest. Swallow bird's nest production potential of Indonesia reached 400,000 kg / year, then the government must undertake the improvement in the financial area is managed effectively and efficiently. Tax collection system used in performing tax collection of bird's nest is a self-assessment system. The study aims to determine the calculation, payment, and Tax Reporting Swallow's Nest in Makassar. This study is a qualitative research. Informants in this study is the taxpayer Swallow's Nest in Makassar with the determination of purposive sampling technique. Data analysis technique used is descriptive method with qualitative analysis. The results of this study indicate that the taxpayer Swallow's Nest in Makassar has made the calculation, payment, and reporting in accordance with the Regional paraturan Makassar No. 3 of 2010 on Local tax,
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pajak Bumi dan Bangunan Nurmalia Indria Ananda; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Land and Building Tax (PBB) is a tax imposed on the ownership or utilization of land and buildings. The UN is a Central Tax in which almost all realizations of UN revenues are handed over to local governments, both provincial and regency/city, under Law No. 28 of 2009 concerning regional taxes and regional levies. The purpose of this study is to find out the factors that affect taxpayer PBB compliance in Bulurokeng Village. This research uses quantitative methods. The data used in this study are secondary data from journals, books, and internet sites.The number of samples in this study wa 128 taxpayer PBB in Bulurokeng Village. Data analysis using SPSS 25. The results showed that the intention to comply did not have a significant effect on the compliance of UN taxpayers in Bulurokeng Village. Sanctions do not have a significant effect on taxpayer compliance in Bulurokeng Village. Nationalism has no significant effect on taxpayer compliance in Bulurokeng Village. The trust of the government and the law not shown a significant effect on taxpayer compliance in Bulurokeng Village. The level of compliance of UN taxpayers in Bulurokeng Village has not been effective in the implementation of the functions of intention to comply, sanctions, nationalism, and the trust of the government and law in paying the UN. Basically, UN taxpayers in Bulurokeng Village have not shown a form of compliance in paying the UN because there is no intention in individuals to comply, the sanctions imposed cannot change the taxpayer's view to comply, the spirit of nationalism towards the state still needs to be developed in building the country, and government and legal trust has not been able to influence the taxpayer's mindset on the importance of UN taxes to build a government.
Efektivitas dan kontribusi retribusi tempat rekreasi dan olahraga terhadap pendapatan asli daerah di Kabupaten Sinjai Fauziah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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The purpose of this study are to determine the effectiveness and contribution of levy for recreation. and sports to local revenue in Sinjai Regency. This study used descriptive data analysis techniques. The research data is secondary data in the form of data on the realization of levy for recreation and sports, targets for retribution for recreation and sports as well as data on the realization of local revenue in Sinjai Regency. The results show that the effectiveness of the levy for recreation and sports in Sinjai Regency in 2016 and 2017 are classified as less effective, while in 2018 and 2019 it are is very effective. The contribution of levy for recreation and sports to the local revenue of Sinjai Regency in 2016 to 2019 is less effective.
Final Income Tax Article 4 paragraph 2 on Interest on Customer Deposits and Savings Imron Burhan; Mahardian Hersanti Paramita; Rizkyana Agand
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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The purpose of this study is to determine the application of Final Income Article 4 clause 2 on interest deposit and savings customers at PT Bank Tabungan Negara (Persero) Branch Panakkukang Makassar.The research method used is descriptive quantitative method. The results showed that withholding of Income Tax Article 4 clause 2 shall be on the interest earned one month multiplied by the prevailing tax rate of 20%. The withholding of withholding tax is made via e-Billing no later than the 10th of the following month after the tax period has expired. Reporting is done no later than the 20th of the following month after the tax period ends. Based on this research, it is concluded that the deduction, deposit, and reporting of Income Tax Article 4, clause 2 on interest deposit and savings of customers at PT Bank Tabungan Negara (Persero) Panakkukang Branch Office Makassar is in accordance with applicable tax laws
Implementasi Sanksi administrasi kepada wajib pajak bumi dan bangunan perdesaan dan perkotaan Sakina Wardani Syamsir; Imron Burhan; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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This research aims to give an overview of the administrative applying process to taxpayers who are late on paying land and buildings tax. This research used qualitative method with interview and documentation. The researc based in Undang-Undang No. 01 2013 about land and building tax, rural, city and operational standar procedure for collection of land and building tax, rual, city in Maros. The results of this research is implementation of administrative sanctionsis still lacking than it’s application, because Regional institution of finance does not follow up the late payment of land and building tax, rural, city, who have received the notice of tax due. The regional institution of finance in Maros is only wait for the consciousness of the tax payers to pay the tax, which is still payable
Manajemen Pajak Penghasilan pasal 21 Nur Jannah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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This study aims to determine the application of tax management at PT Etam Wira Utama in conducting research on income tax article 21. This method is a qualitative descriptive method with data collection that applies the concept of profit and loss reporting at PT Etam Wira Utama. The results show that the application of tax management in saving income tax article 21 at PT Etam Wira Utama is in the form of supervision of tax transactions in the form of service delivery, in addition PT Etam Wira Utama manages transactions such as incentives in the form of other allowances that introduce at once and gradually . PT Etam Wira Utama's tax management in saving income tax article 21 is more concentrated on utilizing deductible costs, namely adding costs that can be used as deductions including salary costs and donation costs. The implementation of tax management has an impact on the amount of tax payable.
ANALISIS KONTRIBUSI RETRIBUSI PENGENDALIAN MENARA TELEKOMUNIKASI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MAROS Nurul Fithriyah; Imron Burhan; Veronika Sari Den Ka
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.427

Abstract

TINJAUAN PELAPORAN SPT TAHUNAN DAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MAKASSAR UTARA Imron Burhan; Sitti Fadjriyah; Nur Fadny Yuliani; Siswati Rachman
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.6376

Abstract

Penelitian ini bertujuan untuk melihat realisasi pelaporan SPT Tahunan badan dan realisasi penerimaan pajak penghasilan Badan di KPP Pratama Makassar Utara. Penelitian ini menggunakan teknik analisis deskripsi kuantitatif. Data penelitian ini diperoleh dari teknik dokumentasi yang meliputi data Pelaporan SPT Tahunan Badan tepat waktu dan data realisasi penerimaan pajak penghasilan Badan tahun 2018-2022. Hasil penelitian menunjukkan bahwa Realisasi pelaporan SPT Tahunan Badan tepat waktu mengalami peningkatan dari tahun 2018 sampai dengan tahun 2022. Hal ini menunjukkan bahwa tingkat kepatuhan wajib pajak badan mengalami peningkatan dalam melaporkan SPT Tahunan sejak tahun 2018 sampai dengan tahun 2022. Sedangkan realisasi penerimaan pajak penghasilan badan mengalami peningkatan tiap tahun dari tahun 2018 sampai dengan tahun 2022. Kecuali pada tahun 2020 penerimaan pajak penghasilan badan mengalami penurunan sebesar 8,3% syang disebabkan oleh Pandemi Covid-19 yang berdampak langsung terhadap dunia usaha.
PENGARUH RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DALAM MENUNJANG PENCAPAIAN TARGET PADA UPTP SAMSAT WILAYAH GOWA Burhan, Imron; Sari Den Ka, Veronika; Ilham, Ilham; Nirmala Sari, Sri; Arifin, Rukhminih; Nur’Aeni, Nur’Aeni
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.5288

Abstract

Taxpayer compliance are inspections carried out jointly on the highway by members of the police for efficiency and effectiveness in order to avoid repeated inspections and harm the community (Wulandari, M., & Sulistyowatie, S, 2017), by conduction inspections against taxpayers, besides that field raids are carried out in order to narrow the movement of vehicle tax arrears. This study aims to determine the effect of inspection raids on vehicle tax on taxpayer compliance in paying vehicle taxes as a support for achieving targets at UPTP SAMSAT Gowa Region. In this study using quantitative methods. The data used in this study are primary and secondary data with data collection techniques by using a questionnaire. Samples in this study is 183 community populations who were caught by inspection in Gowa Regency. The data analysis technique used simple linear regression analysis using SPSS 20. Result of the study showing that inspection had a significant effect on taxpayer compliance. Taxpayer compliance will continue to increase when enforced inspection regulary.
Co-Authors Abdul Hakim Abdul Halik Abdul Saman Akrim, Djusdil Alang Sunding Alfatih, Ainun Najib Amir Pada, Amir Amriadi Amriadi, Amriadi Andi Alfianto Anugrah Ilahi Ardyansyah Gisda Ardyansyah Gisda Arifin, Rukhminih Arifin, Rukminih Arismunandar Arismunandar Ashanti, Eka Ayu Asrul Holong Aulia, Fira Andhara Ayu Rahayu Azis, Hasrawati BEDDU, MEGAWATI Den Ka, Veronika Sari Emmi Azis Erdiani Erdiani Fauziah Gisdah, Ardyansyah H, Nurhikmah Hasanuddin Hasanuddin Hatibu, Hardiyanti Henra Setiawan Ihqram, Magfiratuh Ilham Ilham Ilham Ilham Ilham Ilham Ilham Irawati Nur Ismah Rustam Iyan, Iyan Jariyah Syaid, Nur Ainun Ka , Veronika Sari Den Ka, Veronika Sari Den Kamaruddin Kamaruddin Kasmawati Kasmawati Khofifah Ananta Surya Kiki Hardiyanti Danial Lestari, Sri Hafifah M. Yunasri Ridhoh Mahardian Hersanti Paramita Mahardian Hersanti Paramita Mahardian Hersanti Paramita Marhani Marhani Marsuki, Andika Megawati Beddu Miftahul Jannah Miftahul Jannah MIFTAHUL JANNAH Mochammad Imron Awalludin Muh Bahrun Nur Muhammad Afif Muhammad Alfitrah Kaharuddin Muhammad Arham Suryansyah Saputra Muhammad Arifshandi Deni Wardana Muhammad Asrul Sultan, Muhammad Asrul Muhammad Dakhri Sanusi Muhammad Ma'ruf Musfirah Musfirah Musfirah Nirmala Sari, Sri Nur Amelih Nur Bayu Nur Fadny Yuliani Nur Fadny Yuliani Nur Fadny Yuliani Nur Ilmi Nur Jannah Nur, A.Muh Riswandi Nurmalia Indria Ananda Nurul Afifah Nurul Afifah Nurul Fithriyah Nurul Haliza Hairunnisa Nurul Wahidah, Nurul Nur’Aeni, Nur’Aeni Putra.B, Reza Dwi Rachman, Siswati Ramadhan, Dhana Resky Amelia Rizkyana Agand Rukminih Arifin Rukminih Arifin Sakina Wardani Syamsir Saleh, Fadilah Indrayanti Sandi Sandi Sari Den Ka, Veronika Sari, Sri Sastia, Enya Selvi Marcellia Siswati Rachman Sitti Fadjriyah Sitti Hajrah Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari, Sri Nirmala Sucianti Sucianti Sultan , Ariyanti Sunding, Alang Syahriani Syahriani Syamsiar, Syamsiar Syarif, Naufal Qadri Syawaluddin, Ahmad Tati, Andi Dewi Riang Tulak , Topanus Tulak, Harmelia Ulia Ridhani, Ulia Umi Irianti Usman Usman Usman Veronika Sari Den Ka Veronika Sari Den Ka Veronika Sari Den Ka Veronika Sari Den Ka Wahyu, Sakina Dwi Wisudawan, Akhmad Luthfi yulia Yulia Yulia Yuliani, Nur Fadny Zainal, Zaid Zherawati Zherawati