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<![CDATA[ANALISIS PENERAPAN PERATURAN WALIKOTA MAKASSAR NO 40 TAHUN 2015 TENTANG PENETAPAN NILAI SEWA REKLAME PADA CV IQRA’99 MAKASSAR ]]>
<![CDATA[Ainun Nur Khalizah Rosali]]>;
<![CDATA[Sri Nirmala Sari]]>;
<![CDATA[Nurul Afifah]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Politeknik Bosowa ]]>
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<![CDATA[The imposition of advertisement tax shall be carried out on the person or entity that manages the advertisement. The basis for the imposition of advertisement tax is the Advertisement Rental Value, which is determined through the Billboard Tax Object Sales Value and the Strategic Value of Advertising Signs. This research was conducted at CV Iqra '99 Makassar which is a company in the field of Printing and Digital Printing with a qualitative descriptive approach that processes primary and secondary data. The results showed that CV Iqra 99 Makassar determined the Billboard Tax Object Sales Value by reporting to the Makassar City Revenue Service regarding the size of the billboard, the type of billboards and the advertisement period. Meanwhile, to determine the Strategic Value of the Iqra 99 Makassar Billboard Installation Makassar will report the Installation Location which is the customer's order point. Application of Makassar Mayor Regulation No. 40 of 2015 concerning Determination of Billboard Rental Value is expected to be able to help the billboard entrepreneurs in the process of calculating the amount of advertisement tax and to be an important part of enforcing tax regulations in Makassar.Keywords: Advertisement Tax, Advertisement Rental Value, NJOPR, NSPR]]>
<![CDATA[ANALISIS PELAKSANAAN PEMERIKSAAN PAJAK STUDI KASUS PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAROS ]]>
<![CDATA[Riza Nurfadilah]]>;
<![CDATA[Nurul Afifah]]>;
<![CDATA[Ilham Ilham]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 2, No 2 (2020): Jurnal Pabean Volume 2 No 2, Juli 2020 ]]>
Publisher : <![CDATA[Politeknik Bosowa ]]>
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<![CDATA[The purpose of this research is to determine the implementation of tax audits conducted by Tax Service Office Pratama Maros. The research method used is descriptive qualitative data analysis. The results of this study indicate that, in the implementation of tax audits at Tax Service Office Pratama Maros, there are several stages starting from the assignment of instructions, the preparation stage which consists of: examining and studying taxpayer data to preparing facilities and infrastructure before conducting the audit. Furthermore, the Implementation Stage which consists of: Examining the place where the business is required to establish until the Final Discussion on the Audit Results and the Reporting Issuance Stage which consists of the preparation of audit working papers (KKP) to the preparation of tax audit reports and finally the return of taxpayer documents that have been borrowed during the process examination. This examination is in accordance with the Regulation of the Minister of Finance Number 184 / PMK.03 / 2015 Regarding Audit Procedures Keyword:Implementation, Audit Tax]]>
<![CDATA[EFEKTIVITAS RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR PADA DINAS PERHUBUNGAN KOTA MAKASSAR ]]>
<![CDATA[Karlina Karlina Karlina]]>;
<![CDATA[Ilham Ilham Ilham]]>;
<![CDATA[Nurul Afifah Afifah]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 2 (2022): Jurnal Pabean Volume 4 No 2, Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Bosowa ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui efektivitas retribusi pengujian kendaraan bermotor pada Dinas Perhubungan Kota Makassar. Metode yang digunakan yaitu metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan yaitu data primer dan data sekunder tahun 2016-2020 melalui wawancara dan dokumen dari Dinas Perhubungan Kota Makassar. Penelitian ini menghitung efektivitas dengan cara membandingkan realisasi dan target penerimaan retribusi pengujian kendaraan bermotor. Hasil penelitian menunjukkan bahwa efektivitas retribusi pengujian kendaraan bermotor pada Dinas Perhubungan Kota Makassar tahun 2016 cukup efektif. Efektivitas retribusi pengujian kendaraan bermotor tahun 2017 cukup efektif. Efektivitas retribusi pengujian kendaraan bermotor tahun 2018 kurang efektif. Efektivitas retribusi pengujian kendaraan bermotor tahun 2019 kurang efektif. Dan efektivitas retribusi pengujian kendaraan bermotor tahun 2020 tidak efektif. Efektivitas retribusi pengujian kendaraan bermotor yang menurun karena kurangnya kesadaran para pengemudi/pemilik kendaraan untuk melakukan pengujian kendaraannya, keterbatasan sumber daya manusia, dan adanya pelayanan pengujian kendaraan bermotor yang tidak terlaksana sebagai dampak pandemi corona virus disease (covid-19). ]]>
<![CDATA[ANALISIS PENERAPAN BUKTI POTONG ELETRONIK PPH PASAL 23 DI IMB GROUP ]]>
<![CDATA[Fadila Novianty]]>;
<![CDATA[Nurul Afifah]]>;
<![CDATA[Sri Nirmala Sari]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 2 (2022): Jurnal Pabean Volume 4 No 2, Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Bosowa ]]>
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<![CDATA[Aplikasi bukti potong elektronik (e-Bupot) yang dibuat oleh Direktorat Jenderal Pajak (DJP) untuk memudahkan pemotongan dan pelaporan pajak penghasilan pasal 23. Pelaksanaan Bukti Potong Elektronik yang diatur dalam Peraturan Direktur Jenderal Pajak Nomor KEP-368/PJ/2020 ini dilakukan secara bertahap mulai 1 Agustus 2020. Penelitian ini bertujuan untuk mengkaji penerapan e-Bupot dalam pembuatan bukti potong elektronik di IMB Group. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa dalam penerapan e-Bupot IMB Group menerapkan sejak September 2020, penerapan e-Bupot dalam pembuatan bukti potong dan pelaporan telah diterapkan sesuai dengan aturan yang berlaku. Penerapan bukti potong elektronik Pajak Penghasilan Pasal 23 ini memiliki perbedaan yang signifikan dengan aplikasi yang sebelumnya yang lebih memudahkan bagi wajib pajak.]]>
<![CDATA[SOSIALISASI PERPAJAKAN: SINERGI DAN STRATEGI DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Sri Sari]]>;
<![CDATA[nurul afifah]]>;
<![CDATA[dian cahyani basri]]>
<![CDATA[ Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 1 (2022): Jurnal Analisa Akuntansi dan Perpajakan ]]>
Publisher : <![CDATA[Prodi Akuntansi FEB UNITOMO ]]>
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DOI: 10.25139/jaap.v6i1.4348
<![CDATA[Pembatasan sosial pada masa pandemi covid-19 menjadi tantangan bagi KPP Pratama Parepare untuk tetap melakukan pelayanan prima dan memberikan informasi terbaru kepada wajib pajak. Penelitian ini bertujuan untuk mengetahui strategi dan sinergi sosialisasi perpajakan serta pelaksanaannya oleh KPP Pratama Parepare pada masa pandemi Covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Dari hasil penelitian diketahui bahwa strategi sosialisasi yang dilakukan oleh KPP Pratama Parepare antara lain: 1) melakukan penyuluhan; 2) memberikan informasi melalui media sosial; 3) memberikan pelayanan melalui helpdesk. Sinergi antara kelompok jabatan fungsional, subbagian, dan seksi membuat implementasi strategi sosialisasi berjalan baik. Strategi sosialisasi dilaksanakan dengan membuka Kelas Pajak Online, kampanye simpatik, siaran radio dan televisi, penyampaian informasi melalui aplikasi whatsapp, Instagram, facebook, serta melayani janji temu dengan petugas pajak di KPP Pratama Parepare.]]>
<![CDATA[Analisis Potensi Pajak Hotel Dalam Rangka Peningkatan Pajak Daerah Kota Makassar ]]>
<![CDATA[Wahdah Agustina]]>;
<![CDATA[Nurul Afifah]]>;
<![CDATA[Mahardian Hersanti Paramita]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[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.]]>
<![CDATA[Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menenngah ]]>
<![CDATA[Alpina Alpina]]>;
<![CDATA[Ilham]]>;
<![CDATA[Nurul Afifah]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[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]]>
<![CDATA[Efektivitas dan kontribusi retribusi izin mendirikan bangunan terhadap retribusi daerah ]]>
<![CDATA[Nurul Afifah]]>;
<![CDATA[Ilham]]>;
<![CDATA[Asma Ulhusna]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[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.]]>
<![CDATA[Efektivitas penerimaan pajak Mineral bukan logam dan batuan ]]>
<![CDATA[Dedy Fajrul]]>;
<![CDATA[Ilham]]>;
<![CDATA[Nurul Afifah]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[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]]>
<![CDATA[Fundamental Analysis in Investment Decision Making on the Indonesia Stock Exchange Accelerated Board ]]>
<![CDATA[Nurul Afifah]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[Andrieta Shintia Dewi]]>;
<![CDATA[Ferry Arfiansyah]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i2.2236
<![CDATA[Fundamental analysis is one of the considerations for investors to invest in a company. The study aims to identify the appropriate investment choices for companies listed on the Indonesian Stock Exchange accelerated board. By calculating, examining, and deriving inferences from the financial records of the sample organizations, this research employs a quantitative descriptive technique. Three companies in the acceleration board that meet specified criteria make up the research sample. The research data is in the form of financial reports for the three years from 2019 to 2021. The results show that PT Panca Anugrah Wisesa Tbk. has the greatest average ROA, PT Prima Globalindo Logistik Tbk has the highest average CR, PT Prima Globalindo Logistik Tbk k. Offers the highest average DAR value, and the highest average TATO value at PT Prima Globalindo Logistik Tbk. Based on these findings, it is possible to infer that the best investment decision in PT Prima Globalindo Logistik Tbk.]]>
