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EFEKTIVITAS PENGGUNAAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI Endang Winarsih; Asyarif Khalid; Forene Yenjeni
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

In an effort to maximize Taxpayer Compliance, the Directorate General of Taxation always optimizes services so as to increase public awareness of orderliness as taxpayers, one way to do tax reform is to utilize information and communication technology by implementing e-filing systems. This research is a Mix Method research in which research combines two research methods at the same time, qualitative and quantitative. The purpose of this study is to determine the Effectiveness of the Use of E-Filing in the Framework of Improving Compliance Reporting the Obligatory Annual Notification of Individuals. The results of this study indicate that the use of e-filing has been successful in increasing the compliance of individual taxpayers by increasing the annual tax return report of individual taxpayers. Taxpayers find it easy to report their annual tax returns by using e-filing. In addition, taxpayers are aware of their obligations as taxpayers. However, there are some obstacles in implementing e-filing, namely the lack of knowledge of taxpayers and the difficulty of convincing taxpayers to use e-filing effectively and efficiently.

PENGARUH PROFITABILITAS TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rustan Rustan; Endang Winarsih
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2526

Research aims to determine the influence of ownership structures, financial leverage, and profitability of profit leveling. Data collection In this research is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The sampling method used in this research is the purposive sampling method, so that a sample of 13 companies can be obtained. While the data processing method used is multiple regression analysis. The results of this research show that the variable ownership structure has a positive and significant effect on profit leveling, the financial leverage variable is positive and significant to the profit leveling, and the profitability variable Significant impact on profit leveling.

Pengaruh Surat Teguran dan Surat Paksa Terhadap Efektivitas Pencairan Tunggakan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kabupaten Bulukumba Tahun 2019-2021) Masrullah Masrullah; Sri Mulyaningsih; Endang Winarsih
Jurnal Mirai Management Vol 7, No 1 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i1.2265

Penelitian ini merupakan jenis penelitian bersifat kuantitatif dengan tujuan untuk mengetahui surat teguran dan surat paksa secara parsial terhadap efektifitas pencairan tunggakan pajak di Kantor Pelayanan Pajak (KPP) Pratama Bulukumba. Metode analisis dalam penelitian ini adalah statistik deskriptif. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder yang kemudian diolah menggunakan aplikasi software SPSS 25. Populasi dan sampel dalam penelitian ini yaitu laporan jumlah target dan realisasi pembayaran surat teguran dan surat paksa, serta laporan target dan realisasi pencairan tunggakan pajak sebanyak 36 bulan selama tahun 2019-2021. Hasil penelitian menunjukkan bahwa surat teguran secara parsial tidak berpengaruh signifikan terhadap efektivitas pencairan pajak. Sedangkan surat paksa secara parsial berpengaruh signifikan ke arah positif terhadap efektivitas pencairan tunggakan pajak. Keywords: Surat Teguran, Surat Paksa, Efektivitas Pencairan Tunggakan Pajak.

Faktor Penentu Kepatuhan Masyarakat Terhadap Aplikasi Pembayaran Pajak Kendaraan Bermotor Berbasis Qris Di Kota Makassar Achmad Zaenal; Faidul Adziem; Endang Winarsih
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan (in press)
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.657

Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan faktor-faktor yang mempengaruhi tingkat kepatuhan masyarakat dalam melakukan pembayaran pajak kendaraan bermotor melalui aplikasi QRIS (Quick Response Code Indonesia Standard). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi di UPTP SAMSAT Makassar 2 Utara. Informan penelitian terdiri dari kepala UPTP, Kepala Seksi Penerimaan, dan wajib pajak pengguna aplikasi QRIS. Analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa terdapat tiga faktor utama yang mempengaruhi kepatuhan masyarakat dalam pembayaran pajak kendaraan bermotor, yaitu : 1) Pengetahuan perpajakan. 2) Sosialisasi perpajakan. 3) Penerapan QRIS sebagai metode pembayaran. Kesimpulan dari penelitian ini adalah bahwa pengetahuan perpajakan, sosialisasi yang efektif, dan penerapan teknologi pembayaran yang memadai merupakan faktor penting dalam meningkatkan kepatuhan masyarakat terhadap kewajiban perpajakan.

Faktor Penentu Kepatuhan Masyarakat Terhadap Aplikasi Pembayaran Pajak Kendaraan Bermotor Berbasis Qris Di Kota Makassar Achmad Zaenal; Faidul Adziem; Endang Winarsih
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. 3 (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.657

Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan faktor-faktor yang mempengaruhi tingkat kepatuhan masyarakat dalam melakukan pembayaran pajak kendaraan bermotor melalui aplikasi QRIS (Quick Response Code Indonesia Standard). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi di UPTP SAMSAT Makassar 2 Utara. Informan penelitian terdiri dari kepala UPTP, Kepala Seksi Penerimaan, dan wajib pajak pengguna aplikasi QRIS. Analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa terdapat tiga faktor utama yang mempengaruhi kepatuhan masyarakat dalam pembayaran pajak kendaraan bermotor, yaitu : 1) Pengetahuan perpajakan. 2) Sosialisasi perpajakan. 3) Penerapan QRIS sebagai metode pembayaran. Kesimpulan dari penelitian ini adalah bahwa pengetahuan perpajakan, sosialisasi yang efektif, dan penerapan teknologi pembayaran yang memadai merupakan faktor penting dalam meningkatkan kepatuhan masyarakat terhadap kewajiban perpajakan.

PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, DAN KEDISIPLINAN TERHADAP KINERJA KARYAWAN : (Studi pada PT. Indosat Persero Tbk Gerai Indosat Ooredo Hutchison Solo) Anggi Patricia Anindya Carolin Suparming; endang winarsih; Dwinda Agustintia
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18151

The Purpose Of This Research Is To Know The Effect Of Leadership Style, Work Environment, And Discipline On Employee Performance. The Scope Of This Research Was Conducted On Employees Of Pt Indosat Persero Tbk Solo Using A Survey Method. This Survey Was Chosen Because Sampling Would Be More Efficient. The Population In This Study Were Employees Who Worked At Pt Indosat Persero Tbk Solo Consisting Of 50 Employees Who Worked At Pt Indosat Persero Tbk Solo. The Sampling Technique In This Study Was Boring Sampling Or Total Sampling. The Sample In This Company Amounted To 50. Data Collection Techniques Used In This Study Were Questionnaires And Personal Interviews. The Definition Of Operational Research Variables Included Leadership Style, Work Environment, Work Discipline And Employee Performance. Data Analysis Techniques Used Classical Assumption Tests, Multiple Linear Regression Analysis, T Test, F Test, And Determination Test. Keywords : Leadership Style, Work Environment, Work Discipline, Employee Performance

PENGARUH INSENTIF PAJAK DAN EDUKASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN ENREKANG Miftahuddin; Amran; Endang Winarsih
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.41564

This study aims to determine the positive contribution of tax incentives and tax education on the tax compliance of MSME taxpayers in Enrekang Regency. The sampling technique used in this study was simple random sampling, resulting in 104 samples. The method used was quantitative statistical method, and data were collected through interviews, questionnaire distribution (direct and online), and literature review to obtain research data. The data were analyzed using multiple linear regression analysis with SPSS version 29. The results show that the Tax Incentive variable has a positive and significant effect on the compliance of MSME taxpayers in fulfilling their obligations. Conversely, the Tax Education variable does not have a positive and significant effect on the compliance of MSME taxpayers registered with the Enrekang KP2KP.

PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA POLITEKNIK KESEHATAN KEMENKES SURAKARTA Hananto Budi Laksono; Endang Winarsih
JURNAL WIRANOMIKA Vol. 3 No. 3 (2024): WIRANOMIKA
Publisher : STIE Wijaya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to determine the influence of the work environment and work discipline on performance with work motivation as an intervening variable with a case study at the Surakarta Ministry of Health Polytechnic. The sample in this study was 56 employees. The data analysis method used was using a structural equation model (Structural Equation Modeling). SEM offers the ability for path analysis (Path Analytic). The results of the study showed that there is an influence of the Work Environment and Work Discipline on Employee Motivation. There is an Influence of the Work Environment and Work Discipline on Employee Performance. There is no influence of Work Motivation on the Performance of Employees of the Health Polytechnic of the Ministry of Health of Surakarta. The Influence of the Work Environment on Performance with Motivation as a mediating variable on Employees of the Health Polytechnic of the Ministry of Health of Surakarta has not been proven true. The Influence of Work Discipline on Performance with Motivation as a mediating variable on Employees of the Health Polytechnic of the Ministry of Health of Surakarta has not been proven true. Keyword : work environment, work discipline, employee performance, work motivation

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