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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi MONSU'ANI TANO Jurnal Pengabdian Masyarakat Abdimas Universal
Irmawati Alimuddin
Politeknik Baubau
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Herman Herman; Muhammad Resky Arwana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.953

Abstract

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.
Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City Herman; Irmawati Alimuddin; Winda Ayu Virginia; Muarif Leo; Muhammad Akbar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.304

Abstract

The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC) method in the Bagoster Business in Baubau City using descriptive statistical quantitative methods. The types of products produced are Fried Meatballs, Monster Fried Meatballs, Tofu Walik, and Monster Fried Indomie. Fried Meatballs, the cost a unit of the conventional method and the ABC method were Rp 12,025.71 and Rp 11,955.66, respectively. Monster Fried Meatballs, the cost a unit for the conventional method and the ABC method is Rp 12,250 and Rp 15,543.85, respectively. Tofu Walik, the unit costs of the conventional method and the ABC method are Rp. 13,129 and Rp. 13,965,157, respectively. Monster Fried Indomie, the cost a unit for the conventional method and the ABC method is Rp. 15,025 and Rp. 11,435.816, respectively. Results of the study, two methods present different results, but ABC method provides a more accurate recording because it charges costs based on cost activities that occur in the product, not equating costs to all products like the conventional method pattern
Pendampingan Penyusunan Laporan Keuangan Sederhana Bagi UMKM Kopi di Desa Kaongke-ongkea, Kecamatan Pasarwajo, Kabupaten Buton Herman Herman; Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Resfika Aswira; Nurdin Nurdin
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.242

Abstract

Buton Regency has potential in developing commodities, especially coffee, which is located in the village of Kaongke-ongkea, Pasarwajo District and is the first coffee village in Buton land. The problem faced by coffee UMKM entrepreneurs is that they do not yet know how to compile financial reports in a simple way, therefore the purpose of this service is to provide knowledge and understanding so that coffee UMKM entrepreneurs in Kaongke-ongkea Village can be independent, especially in recording and compiling financial reports in a timely manner. simple. This community activity program uses mentoring and training methods in the form of simple examples of transactions related to business in the coffee sector. With this service program, coffee UMKM entrepreneurs in Kaongke-Ongkea Village are expected to improve their understanding, knowledge and skills and be independent in compiling simple financial reports.
PELATIHAN PEMBUATAN KRIPIK, PENGEMASAN DAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM Muarif Leo; Herman Herman; Winda Ayu Virginia; Irmawati Alimuddin; Misran Misran
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v6i2.2799

Abstract

Keripik Talas merupakan salah satu komoditi yang ada di desa kaongke-ongkea yang dapat dikembangkan untuk peningkatan pendapatan bagi UMKM, kegiatan pengabdian ini berupa pelatihan kepada salah satu UMKM yang dimana pelaku UMKM ini belum mengetahui bagaimana cara mengelola umbi talas menjadi sebuah makanan instan atau siap saji dengan beberapa varian rasa serta bagaimana cara menentukan harga pokok penjualan. Oleh karena itu tujuan dilakukannya pengabdian ini untuk memberikan pemahaman dan pelatihan mulai dari tata cara mengelola, pengemasan, perhitungan harga pokok penjualan, dan sampai pada pelatihan teknik pemasaran.
Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2 Winda Ayu Virginia; Irmawati Alimuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1925

Abstract

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.
Sosialisasi Pelaksanaan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Irmawati Alimuddin; Winda Ayu Virginia
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.321

Abstract

Kaongke-ongkea Village is one of the sub-districts in Pasarwajo sub-district, Buton Regency. The people of Kaongke-ongkea Village are known to be very strong in working together to develop the region. However, in this process, there are still shortcomings in Kaongke-ongkea Village, so support from other parties is needed to realize the vision and mission of Buton Regency in terms of teaching. For this reason, Baubau Polytechnic, through the Economics and Business Department, Tax Accounting Study Program, is trying to become a medium to contribute to Kaongke-ongkea Village in overcoming the problem of increasing awareness of Land and Building Tax in Rural and Urban Communities. Kaongke-ongkea village generally earns its living as a farmer and coffee producer. The method of this activity is carried out using the lecture, discussion, and question and answer method. The lecture method is used to present the material, followed by discussion and questions and answers. Through this socialization activity, it is hoped that it can foster a spirit of compliance with tax obligations for the people in Kaongke-ongkea Village through educational material about sanctions and rates for Rural and Urban Land and Building Tax (PBB-P2) in the form of audio visuals, empowering the potential of the people of Kaongke-ongkea Village, District. Pasarwajo Buton Regency in increasing Taxpayer Awareness to pay their taxes.
PENGARUH DIGITALISASI PEMBAYARAN PAJAK, TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM KOTA BAUBAU Muarif Leo; Irmawati Alimuddin
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v9i2.1793

Abstract

ABSTRAK Era perkembangan teknologi informasi memberikan dampak yang besar terhadap setiap bidang kehidupan manusia untuk dapat memperoleh segala informasi secara lebih cepat dan lebih mudah khususnya oleh para pelaku UMKM. Dengan adanya pemanfaatan teknologi yangditerapkan dalam sistem perpajakan, yang mana hal tersebut dapat memberikan dampak kemudahaan bagi pelaku UMKM, maka hal tersebut diharapkan dapat memberikan kontribusi pula dalam hal peningkatan kepatuhan wajib pajak dalam melaporkan kewajiban perpajakan. Penelitian ini dilakukan dengan tujuan untuk memahami dampak dari digitalisasi dalam proses pembayaran pajak dan tarif pajak terhadap tingkat kepatuhan wajib pajak yang merupakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Baubau. Penelitian ini menggunakan metode kuantitatif dalam pengumpulan dan analisis data. Dalam proses pengambilan sampel, metode purposive sampling digunakan, yang melibatkan sebanyak 99 responden. Dari jumlah tersebut, 8 kuesioner tidak lengkap, 12 kuesioner tidak dikembalikan, sehingga data yang dapat digunakan sebanyak 79 sampel. Dalam analisis data penelitian ini, digunakan teknik uji asumsi klasik, regresi linear berganda, dan uji determinasi koefisien. Hasil dari hipotesis penelitian menunjukkan bahwa digitalisasi memiliki dampak positif terhadap tingkat kepatuhan wajib pajak yang merupakan pelaku UMKM, sementara tarif pajak tidak memiliki pengaruh yang signifikan terhadap tingkat kepatuhan wajib pajak pelaku UMKMKata kunci: Digitalization, Tarif Pajak, Kepatuhan Wajib PajakABSTRACTThe era of development of information technology has had a big impact on every area of human life so that all information can be obtained more quickly and easily, especially by MSMEs. With the use of technology implemented in the tax system, which can provide convenience for MSMEs, it is hoped that this can also contribute to increasing taxpayer compliance in reporting tax obligations. This research was conducted with the aim of understanding the impact of digitalization in the tax payment process and tax rates on the level of compliance of taxpayers who are Micro, Small and Medium Enterprises (MSMEs) in Baubau City. This research uses quantitative methods in data collection and analysis. In the sampling process, the purposive sampling method was used, involving 99 respondents. Of these, 8 questionnaires were incomplete, 12 questionnaires were not returned, so the data that can be used is 79 samples. In analyzing the research data, classical assumption testing techniques, multiple linear regression, and coefficient determination tests were used. The results of the research hypothesis show that digitalization has a positive impact on the level of taxpayer compliance of MSMEs, while tax rates do not have a significant influence on the level of taxpayer compliance of MSMEs.Keywords: Digitalization, Tax Rates, Tax payer Compliance
Co-Authors Herman Herman Herman Herman Misran Misran Muarif Leo Muhammad Akbar Muhammad Resky Arwana Nurdin Nurdin Resfika Aswira Winda Ayu Virginia