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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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TINJAUN PENERIMAAN BEA METERAI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SULAWESI SELATAN, BARAT DAN TENGGARA Rahayu, Ayu; Burhan, Imron; Afifah, Nurul; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.519

Abstract

Peranan Perangkat Desa Dalam Peningkatan Pajak Bumi dan Bangunan Di Desa Lembang Lohe Kecamatan Kajang Kabupaten Bulukumba Nur, A.Muh Riswandi; Burhan, Imron; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 2 (2024): Jurnal Pabean Volume 6 No 2, Juli 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i2.572

Abstract

ABSTRACT The purpose of this study is to determine and analyze the role of village apparatus in improving taxpayer compliance to pay Land and Building tax in Lembang Lohe Village, Kajang District, Bulukumba Regency. The method used in this study is descriptive and interactive analysis with qualitative techniques. The data used in this study are primary and secondary data. Meanwhile, data collection techniques are carried out by means of interviews and documentation. The results of this study show that the role of village officials in improving taxpayer compliance to pay Land and Build Tax in Lembang Lohe Village, Kajang District, Bulukumba Regency has been carried out well, but the realization has not been achieved optimally and there is still a lack of public awareness of the importance of paying taxes and lack of public knowledge about taxation. Key words: Village Apparatus, PBB-P2 Taxpayer Compliance ABSTRAK Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis peran perangkat Desa dalam meningkatkan kepatuhan wajib pajak untuk membayar pajak Bumi dan Bangunan di Desa Lembang Lohe Kecamatan kajang Kabupaten Bulukumba. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dan interaktif dengan teknik kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Hasil penelitian ini menunjukkan bahwa peranan perangkat desa dalam meningkatkan kepatuhan wajib pajak untuk membayar Pajak Bumi dan Banguna di Desa Lembang Lohe Kecamatan Kajang Kabupaten Bulukumba telah terlaksana dengan baik, namun realisasinya belum tercapai secara optimal dan masih kurangnya kesadaran masyarakat terhadap pentingnya membayar pajak dan kurangnya pengetahuan masyarakat mengenai perpajakan. Kata kunci: Perangkat Desa, Kepatuhan Wajib Pajak PBB-P2
ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA Aulia, Fira Andhara; Burhan, Imron; Den Ka, Veronika Sari
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.518

Abstract

Penelitian ini bertujuan untuk mengetahui realisasi pencapaian target penerimaan pajak pada KPP Pratama Makassar Utara, mengetahui upaya KPP Pratama Makassar Utara dalam mencapai realisasi penerimaan pajak tahun 2021 dari target yang telah ditentukan dan faktor yang mempengaruhi realisasi penerimaan pajak di KPP Pratama Makassar Utara tahun 2021 dalam mencapai target yang telah ditentukan. Penelitian ini merupakan jenis penelitian kualitatif dekriptif. Data yang digunakan adalah data sekunder dan data primer. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak pada KPP Pratama Makassar Utara tahun 2021 mengalami peningkatan. Upaya realisasi penerimaan pajak pada KPP Pratama Makassar Utara yaitu Melakukan kegiatan ekstensifikasi pajak, intensifikasi pajak, sosialisasi dengan instansi pemerintah maupun instansi swasta serta melakukan kegiatan penagihan dan pemeriksaan pajak. Faktor yang mempengaruhi peningkatan realisasi penerimaan pajak pada KPP Pratama Makassar Utara yaitu faktor eksternal berupa pertumbuhan ekonomi yang fluktuasinya meningkat sejalan dengan penerimaan pajak dan kepatuhan wajib pajak dalam membayar pajaknya serta faktor internal yakni aplikasi DSE (Daftar Sasaran Ekstenktifikasi), APPROWEB (Aplikasi Profil Berbasis Website), peningkatan pemeriksaan kepatuhan pajak dan sosialisasi ke instansi pemerintah maupun swasta. Peningkatan jumlah penerimaan pajak dapat mencapai target dengan meningkatkan kinerja dari pegawai pajak
MEKANISME DAN EFEKTIVITAS PEMUNGUTAN RETRIBUSI TEMPAT PELELANGAN IKAN LAPPA DI KABUPATEN SINJAI Ashanti, Eka Ayu; Afifah, Nurul; Burhan, Imron; Gisdah, Ardyansyah
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.v5i2.425

Abstract

PERSEPSI PEREDARAN ROKOK ILEGAL TERHADAP PENERIMAAN CUKAI ROKOK DAN PAJAK ROKOK DI PROVINSI SULAWESI SELATAN Azis, Hasrawati; Burhan, Imron; ilham, ilham
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.523

Abstract

ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA Aulia, Fira Andhara; Burhan , Imron; Ka, Veronika Sari Den
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.40

Abstract

This study aims to determine the realization of the achievement of tax revenue targets at the North Makassar Tax Office, to find out the efforts of the North Makassar Tax Office to achieve the realization of tax revenues in 2021 from the predetermined targets and the factors that influence the realization of tax revenues at the North Makassar Tax Office in 2021 in achieving predetermined targets. The results of the study indicate that the realization of tax revenues at the North Makassar Tax Office in 2021 has increased. Efforts to realize tax revenue at the North Makassar Tax Office are conducting tax extensification activities, tax intensification, socialization with government agencies and private institutions as well as conducting tax collection and audit activities. Factors that affect the increase in the realization of tax revenues at the North Makassar Tax Office are external factors in the form of economic growth whose fluctuations increase in line with tax revenues and taxpayer compliance in paying taxes and internal factors, namely the DSE application (Target List Extensification), APPROWEB (Website-Based Profile Application), increased tax compliance audits and socialization to government and private agencies. Increasing the amount of tax revenue can achieve the target by improving the performance of tax officials.
Analisis Kinerja Relawan Pajak Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kota Makassar Sastia, Enya; Ka , Veronika Sari Den; Burhan , Imron
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.43

Abstract

A tax volunteer is someone who voluntarily contributes his time, energy, thoughts, and expertise to play an active role in tax education activities (PER-12/PJ/2021). The purpose of this study was to determine the performance of tax volunteers in Makassar City and to find out the obstacles in implementing the tax volunteer program in Makassar City. This type of research is qualitative research using primary data types and secondary data. . The research locations are in South Makassar Tax Office, West Makassar Tex Offeice ,North Makassar Tex Offeice. The results of this study show that the performance of tax volunteers in improving taxpayer compliance in Makassar City is 1) Integrity in the form of introducing themselves to the culture of 3S Smile, Sapah, Salam and being responsible in carrying out their duties and functions, 2) Commitment in the form of carrying out tasks until completion, 3) Professionalism, namely professionalism in carrying out duties, 4) Good service in improving taxpayer compliance, 5) Cooperation in the form of working with a good team in carrying out annual tax return assistance. The obstacle faced by tax volunteers in Makassar City is the lack of devices where the number of tax volunteers is more than the available devices. The performance of tax volunteers can be through the initiative of tax volunteers to help tax employees carry out their duties
Efektivitas Penerimaan Dan Pelaporan Program Pengungkapan Sukarela Di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat Dan Tenggara Wisudawan, Akhmad Luthfi; Ilham, Ilham; Burhan, Imron
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.45

Abstract

The research objective is to find out the effectiveness of receiving and reporting on the voluntary disclosure program in 2022 at the Regional Office of the Directorate General of Taxes in South, West, and Southeast Sulawesi. This type of research is a qualitative research is information data in the form of variable sentences not in the form of numeric symbols or numbers. The data used in this study are primary data and secondary data. The result of the research is the effectiveness of the Receipt and Reporting of the Voluntary Disclosure Program in 2022 at the Regional Offices of the Directorate General of Taxes in South, West, and Southeast Sulawesi, which can be seen based on indicators, namely receipts and reporting. These indicators show effective results. Voluntary Disclosure Program participants are not subject to sanctions in Article 18 paragraph (3) of the Tax Amnesty Law (200% of underpaid income tax) and data/information originating from SPPH cannot be used as a basis for investigation, investigation, and/or criminal prosecution against taxpayers
Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare Ihqram, Magfiratuh; Burhan, Imron; Sari, Sri
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.49

Abstract

The purpose of this study was to determine the Effect of Tax Incentives on the Effectiveness of the National Economic Recovery Policy (PEN) on UMKM Actors Affected by Covid-19 at KPP Pratama Parepare. This study uses quantitative research that processes primary data and secondary data with data collection techniques using questionnaires. The number of samples in this study were 100 UMKM Taxpayers. The data analysis technique used is multiple linear regression analysis using SPSS 20. The results show that tax incentives affect the effectiveness of the national economic recovery (PEN) policy on UMKM actors affected by COVID-19. The national economic recovery policy in providing this tax incentive to UMKM actors affected by COVID-19 can increase UMKM income.
Motivasi Intrinsik dan Pengaruhnya terhadap Prestasi Akademik dalam Mata Kuliah Akuntansi: Studi pada Mahasiswa Perpajakan burhan, imron; Beddu, Megawati; Yuliani, Nur Fadny; Rachman, Siswati; Musfirah, Musfirah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.609

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi intrinsik terhadap prestasi akademik mahasiswa pada mata kuliah akuntansi di Program Studi Perpajakan Politeknik Bosowa. Metode yang digunakan adalah analisis regresi linear sederhana dengan menguji validitas dan reliabilitas instrumen, uji asumsi klasik, serta analisis statistik menggunakan nilai t-test dan signifikansi. Data dianalisis untuk memastikan kelayakan model regresi melalui uji normalitas, linearitas, heteroskedastisitas, dan multikolinearitas. Hasil penelitian menunjukkan bahwa motivasi intrinsik berpengaruh signifikan terhadap prestasi akademik, dengan nilai signifikansi sebesar 0,000 ( 0,05) dan t hitung sebesar 4,932 ( t tabel 1,746). Persamaan regresi Y = 35,161 + 0,931X menunjukkan bahwa setiap peningkatan satu unit motivasi intrinsik memberikan kontribusi sebesar 0,931 terhadap prestasi akademik. Temuan ini mengindikasikan pentingnya peran motivasi intrinsik dalam mendukung keberhasilan belajar mahasiswa. Implikasi teoritis dari penelitian ini menunjukkan bahwa motivasi intrinsik harus menjadi bagian penting dalam desain pembelajaran untuk meningkatkan prestasi mahasiswa. Dosen diharapkan mengembangkan pendekatan pengajaran yang mendorong motivasi belajar secara aktif. Kebaruan penelitian ini terletak pada fokusnya yang spesifik terhadap motivasi intrinsik sebagai faktor determinan dalam prestasi akademik mahasiswa pada konteks mata kuliah akuntansi.
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