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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Prima Abdika: Jurnal Pengabdian Masyarakat JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN The Eastasouth Management and Business West Science Business and Management Income Journal: Accounting, Management and Economic Research
Nurul Afifah
Prodi Perpajakan, Politeknik Bosowa
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Income Journal: Accounting, Management and Economic Research

 1 
Analisis Potensi Pajak Hotel Dalam Rangka Peningkatan Pajak Daerah Kota Makassar Wahdah Agustina; Nurul Afifah; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Hotel tax is a tax that is very potential with the development of the tourism sector in Makassar City. The strategic location of Makassar City as a city of trade, service, industry, education, and tourism city can encourage the growth of the hotel industry, directly or indirectly can have an impact on increasing the Regional Tax The purpose of this research is to find out how much the hotel tax potential is actually owned Makassar City and how far the attention of the Makassar City Regional Government is in exploring the potential of existing Hotel Taxes and the form of attention of the Regional Government in increasing Hotel Taxes for mutual benefit. The research method used in this study is quantitative descriptive analysis. To calculate the Hotel Tax potential, several related variables are used, namely the number of rooms, the average room rate, the number of days in a year, the level of room occupancy, and the amount of the Hotel Tax rate that is determined. This research data was obtained from literature studies related to this research. The results of the study indicate that there is a considerable difference between hotel tax potential and the target set by the regional government. The highest level of hotel tax effectiveness occurred in 2013 with a percentage reaching 103.5% and categorized as very effective. While the lowest percentage of hotel tax effectiveness occurred in 2016 with a percentage of 51.0% and categorized as ineffective. This shows that the hotel tax collection system is not optimal.
Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menenngah Alpina Alpina; Ilham; Nurul Afifah
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 was to determine the effect of perceptions of tax corruption and the quality of tax service services on UMKM taxpayer compliance at KPP Pratama Parepare. This type of research uses quantitative research. The data used in this study are primary and secondary data using data collection techniques using questionnaires. The number of samples in this study were 100 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS application. The results of this study indicate that perceptions of tax corruption and the quality of tax service services have a significant effect on UMKM taxpayer compliance at KPP Pratama Parepare. The higher the level of tax service, the higher the level of compliance. This happens because taxpayers have felt at the time of direct service which makes taxpayers feel that the services provided by tax officers affect the level of compliance. Taxpayer compliance with taxation can be influenced by the perception of corruption, this means that the perception of tax corruption plays a good role in increasing taxpayer compliance in paying taxes
Efektivitas dan kontribusi retribusi izin mendirikan bangunan terhadap retribusi daerah Nurul Afifah; Ilham; Asma Ulhusna
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study was to determine and analyze the effectiveness of the building permit levy on the Maros Regency regional levy and the contribution of the building permit levy to the 2017-2020 regional levy. The method used to answer the problems in this research is descriptive quantitative. The results of the analysis of this study indicate that the effectiveness of receiving building permits for retribution for the Maros Regency regional levy in 2017 is quite effective, The effectiveness of receiving the building permit levy on the Maros Regency regional levy in 2018 is very effective, The effectiveness of receiving the building permit levy on the Maros Regency regional retribution 2019 is very effective, and the effectiveness of receiving building permits levies on Maros Regency regional levies in 2020 is very effective. The contribution of building permit levy receipts to Maros Regency regional levies in 2017 has moderate criteria, the contribution of building permit retribution receipts to Maros Regency regional levies in 2018 is moderate, the contribution of building construction permit retribution receipts to Maros Regency regional levies in 2019 is quite good, and contributions The acceptance of the building permit levy on the Maros Regency regional levy in 2020 is quite good.
Efektivitas penerimaan pajak Mineral bukan logam dan batuan Dedy Fajrul; Ilham; Nurul Afifah
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Mineral resources as one of the natural wealth owned by the Indonesia. Non-metallic and rock mineral resources in this case are classified into three types: type A, type B and type C and there are fundamental differences between the three types. In this research focused on excavation type C which is used as industrial raw material. Type C is a tax object that is regulated in Law Number 28 Year 2009 on regional tax and regional levies in article 60. This study aims to determine the effectiveness of tax revenues retrieval and processing of mineral and non-metal mineral deposits in Pangkep. This research uses Quantative approach with descriptive data analysis technique by describing data in the form of target and realization of revenue in 2014-2016 in Pangkep. The results of this study indicate that the effectiveness of non-metallic mineral taxes and rocks in 2014-2016 in Pangkep is considered very effective
Kinerja Perusahaan Batik Trusmi Cirebon Dalam Kaitannya Dengan Inovasi Produk dan Pemasaran Afifah, Nurul; Pringgabayu, Dematria; Arfiansyah, Ferry
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.32

Abstract

Batik is a work of art and cultural heritage recognized by UNESCO. Indonesian people are attached to batik, both in formal and non-formal events. This study aims to determine the effect of product innovation and promotion through social media on the performance of batik companies in the Trusmi Cirebon batik center. The analysis was conducted using Path Analysis with the help of SPSS software. Data was collected from 80 respondents who are batik entrepreneurs in Cirebon. The results showed that the product innovation variable had a positive and significant effect on company performance. Social media promotion variables have a positive and significant influence on company performance. Both variables together also have a positive and significant effect on company performance . Companies need to manage their social media professionally so that the content presented is interesting and in turn will improve company performance
Analisis Pelaksanaan Pemeriksaan Pajak pada Masa Pandemi Covid 19 di KPP Pratama Makassar Utara Wulandari H, Magvira; Afifah, Nurul; 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.v2i2.48

Abstract

The purpose of this study is to determine the mechanism for implementing tax inspections during the Covid-19 pandemic at KPP Pratama North Makassar, to determine the effectiveness of the implementation of tax inspections based on the completion of SP2, and to find out the effectiveness of the implementation of tax inspections based on tax revenues. This research uses a qualitative approach. The results showed that the mechanism for implementing tax inspections during the Covid-19 pandemic was a meeting with taxpayers when the examination process was carried out online, The effectiveness of the implementation of the examination based on the completion of SP2 in 2020-2021 is included in the very effective criteria, and the effectiveness of the implementation of tax inspections based on tax inspection receipts is included in the very effective criteria. The implementation of tax inspections is carried out through the completion of SP2 as well as efforts to optimize the preparation and implementation of examinations by implementing an audit focus
Co-Authors Ainun Nur Khalizah Rosali Akbar Tanjung Akdam, Fahmi Akrim, Djusdil Alfiana Alpina Alpina Andrieta Shintia Dewi Anita Lestari Ardyansyah Gisda Arfiansyah, Ferry Ari Purwanti Arifin, Rukminih Ashanti, Eka Ayu Asma Ulhusna Asrul Holong Ayu Rahayu Besse Jahratunnisa Burhan, Imron Dedy Fajrul Dematria Pringgabayu Den Ka, Veronika Sari dian cahyani basri Fadila Novianty Ferry Arfiansyah Gisdah, Ardyansyah I Gusti Bagus Wiksuana Ilham Ilham Ilham Ilham Ilham Ilham Imron Burhan Imron Burhan Indasari, Andi Nur Indasari, Andi Nur Indri Amalia Irvawansyah, Irvawansyah Irwan Moridu Jariyah Syaid, Nur Ainun K, Nurlinda Karlina Karlina Karlina khuzaimah, muhammad faris Lestari, Ayu Dwi Mahardian Hersanti Paramita Mahardian Hersanti Paramita Mahardian Hersanti Paramita Maya Sari Muh Bahrun Nur Muhammad Nur Afiat Nandika Oktavianto Nurdiana Nurdiana Paramita, Mahardian Hersanti Pratiwi, Wahyuni Nur Rhenni Pratiwi Riza Nurfadilah Rukminih Arifin Sari, Sri Sartika, Ega Dewi Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari Sri Nirmala Sari, Sri Nirmala Sri Sari Sunding, Alang Syamsu Rijal Veronika Sari Den Ka Veronika Sari Den Ka Veronika Sari Den Ka Wahdah Agustina Wulandari H, Magvira Yuni Puji Lestari T.P