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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Analisa Akuntansi dan Perpajakan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Veronika Sari Den Ka
Politeknik Bosowa
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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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.
Analisis Penerimaan Retribusi Pemakaman Pada Dinas Lingkungan Hidup Kota Makassar Rahmat Hidayat; Djusdil Akrim; Veronika Sari Den Ka
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Retribution is a regional levy as a payment for services or the granting of certain permits specifically provided and/or granted by the Regional Government for personal or corporate purposes. This study aims to determine the procedure for payment of funeral service fees and the realization of their acceptance at the Makassar City Environmental Service. The types of data used in this study are qualitative and quantitative data, with primary data sources or data originating from the original or first sources and secondary data, with data collection procedures through interviews and observations using qualitative descriptive data analysis techniques with three stages namely ( 1) Data reduction stage, (2) Data presentation stage. (3) draw conclusions. The results of this study indicate that in terms of payment of retribution for funeral services, the obligatory Retribution has been given an understanding of the procedure for payment through outreach so that the obligatory levy, knows more about the payment procedure. The increase in retribution receipts in the last 2 years was due to an increase in outreach by cemeteries conducting outreach to obligatory retribution through RT/RW
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

Co-Authors Akrim, Djusdil Annisa Sri wulandari Ayu Astuti Ilham Ilham Imron Burhan Irvawansyah, Irvawansyah Kezia Nurtia Bannelimbong Kiki Hardiyanti Danial Nurhalimah Nurhalimah Nurmalia Indria Ananda Nurul Afifah Nurul Fithriyah Rahmat Hidayat Sri Nirmala Sari Syahrul Mustafa Yuni Puji Lestari T.P Zakiah Zakiah Zherawati Zherawati