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EFEKTIVITAS DAN KONTRIBUSI RETRIBUSI RUMAH POTONG HEWAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GOWA Hardianti Alawiah; Ilham Ilham; Mahardian Hersanti Paramita
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 1 (2022): Jurnal Pabean Volume 4 No 1, Januari 2022
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.747 KB) | DOI: 10.61141/pabean.v4i1.219

Abstract

Efektivitas yaitu menggambarkan jangkauan akibat dan dampak (outcome) dari keluaran (output) program dalam mencapai tujuan program, kontribusi retribusi daerah adalah seberapa besar kontribusi yang dapat disumbangkan dari penerimaan retribusi daerah terhadap besarnya pendapatan asli daerah (PAD). Peneitian ini bertujuan untuk mengetahui bagaimana Efektivitas dan Kontribusi Retribusi Rumah Potong Hewan Terhadap Pendapatan Asli Daerah Kabupaten Gowa. Penelitian ini menggunakan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Efektivitas Retribusi Rumah Potong Hewan pada tahun 2016 kriteria efektivitas termasuk tidak efektif dan pada tahun 2016 sampai dengan 2020 mengalami peningkatan sangat efaktif setiap tahunnya. Untuk kontribusi retribusi rumah potong hewan terhadap Pendapatan Asli Daerah Kabupaten Gowa menunjukkan bahwa pada tahun 2016 sampai dengan 2020 kriteria kontribusniya sangat kurang.
PENGARUH SIKAP, NORMA SUBJEKTIF, DAN PERCEIVED BEHAVIORAL CONTROL TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19 DI KPP PRATAMA PAREPARE Zakiah Zakiah; Ilham ilham; Veronika Sari Den Ka
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 1 (2023): Jurnal Pabean Volume 5 No 1, Januari 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i1.364

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, dan perceived behavioral control terhadap kepatuhan wajib pajak pada masa pandemi covid-19 di KPP Pratama Parepare, variabel independen dalam penelitian ini yaitu sikap, norma subjektif, dan perceived behavioral control, sedangkan variabel dependen yaitu kepatuhan wajib pajak. Populasi dalam penelitian ini adalah 456.120 wajib pajak orang pribadi dan badan yang terdaftar di KPP Pratama Parepare. Data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala likert 1 sampai 5. Jumlah sampel dalam penelitian ini sebanyak 53 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan program SPSS. Berdasarkan hasil analisis dalam penelitian ini menunjukkan bahwa sikap tidak berpengaruh positif dan signifikan secara parsial terhadap kepatuhan wajib pajak, sedangkan norma subjektif, dan perceived behaioral control berpengaruh positif dan signifikan secara parsial terhadap kepatuhan wajib pajak. Hasil penelitian uji F menunjukkan bahwa sikap, norma subjektif, dan perceived behavioral control berpengaruh signifikan secara simultan terhadap kepatuhan wajib pajak pada masa pandemi covid-19 di KPP Pratama Parepare
Tinjauan pelaksanaan pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 pada PT Lagaligo Lines Nurhalimah Nurhalimah; Veronika Sari Den Ka; 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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Abstract

PT Lagaligo Lines merupakan salah satu perusahaan dari Bosowa Grup yang bergerak dibidang pelayaran. Perusahaan ini dalam kegiatan operasionalnya tidak lepas dari pihakpihaklain pemberi jasa untuk menjalankan usaha dan memelihara fasilitas-fasilitas yangdimiliki. Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan pemotongan,penyetoran, dan pelaporan Pajak Penghasilan Pasal 23 pada PT Lagaligo Lines, sertamengetahui kendala yang timbul dalam pelaksanaan pemotongan, penyetoran, danpelaporan Pajak Penghasilan Pasal 23. Metode yang digunakan adalah metode deskriptifkualitatif. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi.Hasil penelitian ini menunjukkan bahwa PT Lagaligo Lines dalam melakukan pemotonganPajak Penghasilan Pasal 23 telah sesuai dengan Undang-Undang Nomor 36 Tahun 2008dan Peraturan Menteri Keuangan Nomor 141/PMK.03/2015 tentang Jenis Jasa Lain,sedangkan Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 tidak sesuai denganperaturan yang berlaku. Kendala yang terjadi pada saat penyetoran disebabkan oleh bagiankeuangan tidak secara langsung menyetujui penyetoran tersebut, yang berakibat padaproses pelaporan
Tinjauan Pengenanaan PPh Final Atas Usaha Persewaan lapangan Badminton Perum Bulog Di Makassar A. Faisal Setiawan Mus; Ilham Ilham; 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

Taxes on business income from badminton field rental are one of the objects of income tax. According to the definition of Law Number 36 of 2008 concerning income tax, income is any additional economic ability received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the taxpayer's wealth. by name and in any form so that the income is subject to tax which must be paid to the State. Because the income is taxed, the taxpayer's active role is required in carrying out tax obligations based on the self assessment system. This study aims to determine the imposition of Final Income Tax Article 4 paragraph (2) on Badminton Field Rental Perum Bulog Divisi Regional SulSelBar Di Makassar. The research method used in this study is a Qualitative Descriptive Method by conducting interviews with the Taxation staff of the Regional Division of the National Logistics Agency, SulSelBar. The data used in this study is primary data in the form of gross circulation data on field rental business. The results of the research show that income from the Badminton Field Rental Perum Bulog Divisi Regional SulSelBar At Makassar is subject to Final Income Tax Article 4 paragraph (2) at a rate of 1% and the imposition of Final Income Tax is based on gross circulation of the business within 1 (one) tax year. Perum Bulog does calculations and rates according to Law No. 36 of 2008 concerning Income Taxes.
Pengaruh E-filling sebagai upaya meningkatkan kepatuhan pelaporan pajak di Kantor Pelayanan Pajak Pratama Maros Sri Wahyuni Wiradika; Ilham Ilham; Sri Nirmala Sari
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 found out how the effect of E-filling as an effort to increase tax reporting compliance in the Maros Primary Tax Service Office. The type of data that used is primary data obtained through questionnaires distributed to individual taxpayers at the Maros Primary Tax Office. The population in this study are all taxpayers registered in the Maros Primary Tax Office. The data analysis technique that used is simple regression statistical analysis. The results showed that, Variable E-filling partially had a significant effect on the level of compliance of taxpayer reporting. This shows that in the application of E-filling can increase the level of taxpayer compliance in reporting tax
Tinjauan pengenaan pajak penghasilan peserta pendidikan dan pelatihan pada PT Bank Sulselbar Cabang Utama Makassar Anisa Azzahra; Sri Nirmala Sari; 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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Abstract

Tax is one of the biggest contributions in state cash receipts. Article 23 income tax (PPh) is a tax on income by name and in any form derived from capital, delivery of services, or implementation of activities other than those that have been deducted by Article 21 of Income Tax.The purpose of this research was to find out, article 23 tax payments and reporting for training services and / or at PT Bank Sulselbar Makassar Main Branch with compliance with the Taxation Law No. 36 of 2008 and PMK NO. 141 / PMK.03 / 2015. The research method used is qualitative, data and secondary sources, procedures for data retrieval by conducting interviews, data analysis techniques are data analysis of Milles and Huberman models that are carried out interactively and continue until the completion of the data is saturated. The results of the sresearch show that PT Bank Sulselbar Makassar Main Branch carries out the work of cutting, depositing and reporting Article 23 of Income Tax not in accordance with the Director General of Taxation, Depositing and Reporting / or Income Tax Article 26 Work with Work, Services, and Personal Activities CHAPTER III Article 3 Letter f Point 4, the recipient who is withheld PPh Article 21 and / or PPh Post 26 is the income of the participant in education and training. Individual administration for companies as withholding to improve compliance.
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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Abstract

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,