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All Journal Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) International Journal of Artificial Intelligence Research Jurnal Office Jurnal Riset Ekonomi dan Bisnis SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Ekonomika Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Jurnal Idiomatik: Jurnal Pendidikan Bahasa dan Sastra Indonesia Amnesty: Jurnal Riset Perpajakan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmu Manajemen Profitability Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Voice Of Midwifery Window of Community Dedication Journal Jurnal Ekonomika Daengku: Journal of Humanities and Social Sciences Innovation Kontigensi: Jurnal Ilmiah Manajemen INVOICE : JURNAL ILMU AKUNTANSI JSSM Abdimas Langkanae Kibas Cenderawasih : Jurnal Ilmiah Kebahasaan dan Kesastraan Al-Buhuts (e-journal) Golden Ratio of Community Services and Dedication Indonesian Journal of Business Analytics (IJBA) ABDINE Jurnal Pengabdian Masyarakat Journal of Training and Community Service Adpertisi Golden Ratio of Data in Summary Journal of Management and Social Sciences Nanggroe: Journal Of Scholarly Service Journal of Entrepreneur, Business and Management Economos : Jurnal Ekonomi dan Bisnis Nanggroe: Journal of Scholarly Service Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Management Studies and Business Journal Maneggio Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat Journal Metaverse Adpertisi Celebes Journal of Community Services Jurnal Manajemen Informatika, Sistem Informasi dan Teknologi Komputer (JUMISTIK) Jurnal Bakti Humaniora Global Review of Tourism and Social Sciences Balance: Jurnal Ekonomi
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PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN Mariana, Lina; Miranda, Yola
Jurnal Riset Perpajakan: Amnesty Vol 3, No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3400

Abstract

This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2) ATAS JASA SEWA TANAH DAN/BANGUNAN PADA PT. ANGKASA PURA I (Persero) MAKASSAR Effendy, Fiqram Ramadhan; Mariana, Lina
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6325

Abstract

This study aims to determine the calculation and withholding of final income tax article 4 paragraph 2 on land and/building rental services (space lease) carried out at PT. ANGKASA PURA I (Persero). The type of research used is a method with a qualitative approach. Qualitative data is data in the form of numbers used in this study such as evidence of income tax collection and tax deductions for specific airport services for land and/or building leases. After conducting the analysis and discussion, the authors conclude that the withholding of the final income tax article 4 paragraph 2 of land and / building rental services (space rental) at PT.Angkasa Pura I (Persero) is in accordance with the provisions of the KMK. No120/KMK.03/2002 using a rate of 10% with a tax base (DPP) of the gross amount of the rental value
Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Marsuni, Nur Sandi; Yulitasari, Yulitasari; Mariana, Lina
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Mechanism Of Calculation Of Advertising Tax Reporting And Delivery At Pt Mega Nikmat Persada Nusantara Makassar Noor, Moh. Yasin; Mariana, Lina; Adrian, Adrian
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7513

Abstract

This research was conducted at PT Mega favors Persada Nusantara Makasaar with the aim of knowing whether the process of calculating and reporting and depositing billboard taxes at PT Mega Nimat Persada Nusantara is in accordance with the provisions of Perwali Makassar No. 40 of 2015. The method used in this research is descriptive in which each data is collected and analyzed then conclusions are drawn and the type of research used is descriptive qualitative. in accordance with the existing regulations in Makassar
Penyuluhan tentang Pendidikan Karakter Anak melalui Bahasa Positif terhadap Ibu-ibu PKK dan Posyandu di Desa Mandalle Indarwati; Mariana, Lina; Rachman, Siswati; Yuliani, Nur Fadny
Window of Community Dedication Journal Vol. 1 No. 2 (Desember, 2020)
Publisher : Pusat Kajian dan Pengelola Jurnal FKM UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/wocd.v1i2.1744

Abstract

Pembentukan karakter adalah sebuah perjalanan panjang dalam mendidik anak, hasilnyamungkin baru dapat kita lihat setelah proses berbulan-bulan atau bahkan bertahun-tahun. Tidakpernah ada satu „resep‟ mujarab yang dapat menjawab semua permasalahan dalam menanamkankarakter positif pada anak. Pengabdian ini dilaksanakan dalam bentuk penyuluhan yangbertujuan meningkatkan kesadaran menggunakan bahasa positif oleh orang tua dalamberkomunikasi dengan anak-anaknya. Dengan demikian, setelah mengikuti penyuluhan ini paraorang tua di desa Mandalle, khususnya kaum ibu, dapat lebih asertif dalam mendidik danmengasuh anak-anak mereka. Selain itu, diharapkan setelah kegiatan penyuluhan berlangsung,pola asuh orang tua terhadap anak-anaknya semakin baik sehingga karakter anak pun dapatdibentuk secara baik dan tepat.
The Effect of Work Motivation, Competence, and Organizational Culture on Employee Performance Lina Mariana
Golden Ratio of Data in Summary Vol. 2 No. 1 (2022): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.528 KB) | DOI: 10.52970/grdis.v2i1.211

Abstract

The aims of this study were to: 1) determine and analyze the effect of motivation on employee performance at the Majene Regency Personnel and Human Resources Empowerment Agency, 2) Determine and analyze the influence of competence on employee performance at the Majene Regency Personnel and Human Resources Empowerment Agency, and 3 ) Knowing and analyzing the influence of organizational culture on employee performance at the Agency for Personnel and Human Resources Empowerment Majene Regency. The data used are primary data and secondary data. The population in this study consisted of all Civil Servants (PNS) at the Majene Regency Personnel and Human Resources Empowerment Agency, amounting to 42 people. By looking at the number of populations that are not too large, this study uses the census method, namely the entire population as respondents. Data was collected through observation, questionnaires, and documentation. The data analysis method used descriptive statistical analysis, and multiple linear regression using the SPSS program. The results showed that the variables of motivation, competence, and organizational culture had a positive and significant effect on employee performance at the Majene Regency Personnel and HR Empowerment Agency. Of the three independent variables used in determining the level of employee performance, it turns out that the motivational variable has a dominant influence in improving employee performance at the Majene Regency Personnel and Human Resources Empowerment Agency.
The Effectiveness of Government Regulation of the Republic of Indonesia Number 11 of 2017 Concerning the Management of Civil Servants on the Discipline Level of Government Employees Pattarani, Andi; Mariana, Lina; Marmin, Hidayat; Kusuma Putra, Aditya Halim Perdana
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v6i1.1.608

Abstract

The aims of this research are: (1) To know and analyze the effectiveness of Government Regulation no. 11 of 2017 concerning the management of civil servants for employee discipline in the Palopo City Government; and (2) to know and analyze the factors that influence the effectiveness of the implementation of Government Regulation No. 11 of 2017 concerning the management of civil servants for employee discipline in the Palopo City Government. This research is descriptive research with an empirical approach. The descriptive research method uses primary data with data collection techniques such as documentation, interviews, and questionnaires. The population in this study were all employees in the Municipal Government of Palopo. The sample in this study was determined to be as many as 45 respondents using a purposive sampling technique. The results of the survey show that: (1) Government Regulation Number 11 of 2017 concerning the Management of Civil Servants for employee discipline in the Palopo City Government is implemented ineffectively which is generally considered to be less effective, especially those rules contained in Article 229, namely: (1) To ensure the maintenance of order in the smooth implementation of their duties, civil servants must comply with civil servant discipline; (2) Government agencies are required to enforce discipline against civil servants and carry out various efforts to improve discipline; (3) Civil servants who commit disciplinary violations are subject to disciplinary punishment; (4) Disciplinary punishment for civil servants is imposed by officials who have the authority to punish; and (2) PNS quality factors, PNS behavior, PNS welfare, legal structure, legal culture, legal knowledge, and legal sanctions affect the ineffective implementation of Government Regulation Number 11 of 2017 concerning Management of Civil Servants towards employee discipline in the Palopo Municipal Government, so that the implementation of these seven factors needs to be maximized
Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities Wahab, Abdul; Damis, Sariana; Mariana, Lina; Harun, Hernianti; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16458

Abstract

The implementation of a carbon tax is increasingly recognized as an effective tool for controlling air pollution by providing economic incentives to reduce greenhouse gas emissions. This study evaluates the effectiveness of carbon tax as a pollution control tool in Indonesia, focusing on the challenges and opportunities presented by its adoption. Using a literature review approach, this research examines various secondary sources, including peer-reviewed journals, government reports, and publications from international organizations. The analysis includes thematic synthesis and comparative analysis to understand how carbon taxes have been applied globally and what lessons can be drawn for Indonesia. Results indicate that while the carbon tax presents significant potential for reducing air pollution, its success in Indonesia faces numerous challenges. Key obstacles include public resistance, regulatory complexities, economic considerations, and the readiness of industries to adapt to cleaner technologies. However, opportunities exist in aligning the carbon tax with international environmental standards, leveraging technological advancements, and increasing public awareness. Successful implementation would not only improve air quality but also support Indonesia's commitments to global climate goals. This study contributes to a deeper understanding of how Indonesia can utilize carbon tax policy effectively by addressing its unique socio-economic and regulatory landscape. Recommendations are provided for policymakers to mitigate challenges and maximize the benefits of a carbon tax as a sustainable tool for air pollution control. This analysis aims to inform strategic actions that strengthen Indonesia's environmental policies in alignment with international best practices.
Environmental Taxes: Challenges and Opportunities for Sustainable Development Firdaus, Ahmad; Wahab, Abdul; Mariana, Lina; Munifa, Munifa
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16460

Abstract

This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
Customer Service Management Strategies In The E-Commerce Era: Enhancing Customer Loyalty Through Digital Experiences Jamaluddin; Alam, Roslina; Hatidja, St.; Mariana, Lina
Maneggio Vol. 1 No. 6 (2024): Maneggio-Dec
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/k8savq47

Abstract

This study aims to analyze the role of digital marketing strategies in increasing customer loyalty in the e-commerce industry. In the rapidly evolving digital era, e-commerce companies are increasingly relying on technology to strengthen customer relationships and build long-term loyalty. This research highlights several key factors, such as personalization of marketing messages, digital technology-enabled loyalty programs, active interaction through digital platforms, as well as smart use of customer data. In addition, active interaction through social media and chatbots facilitates real-time communication, which increases customer satisfaction and their loyalty. The use of customer data allows companies to understand customer behavior and preferences, so they can tailor the customer experience more effectively. This study aims to analyze the role of digital marketing strategies in increasing customer loyalty in the e-commerce industry. In the rapidly evolving digital era, e-commerce companies are increasingly relying on technology to strengthen customer relationships and build long-term loyalty. This research highlights several key factors, such as personalization of marketing messages, digital technology-enabled loyalty programs, active interaction through digital platforms, as well as smart use of customer data. Personalization of marketing strategies can improve message relevance and customer experience, while digital loyalty programs provide incentives that drive engagement and strengthen customer relationships. In addition, active interaction through social media and chatbots facilitates real-time communication, which increases customer satisfaction and their loyalty. The use of customer data allows companies to understand customer behavior and preferences, so they can tailor the customer experience more effectively.
Co-Authors . Abdul Wahab Abdul Wahab Adi Siswanto Adi Siswanto Aditya Halim Perdana Kusuma Putra Putra Adrian Adrian Adrianus Parenden Agung Wicaksono Ahmad Firdaus Ahmad Firdaus Ahmad Firdaus, Ahmad Altin, Muhammad Anastasia D'Ornay Andi Saprianti Apiaty K Amin Apiaty Kamaluddin Aptiaty Kamaluddin Arsyad Paweroi Arwaty, Arwaty Bahtiar Cesar, Aprilia Putri Maharani Dakhri, M Dakhri, M. Damis, Sariana Diani Nurhajati Effendy, Fiqram Ramadhan Eko Eddya Supriyanto EKO EDDYA SUPRIYANTO EKO EDDYA SUPRIYANTO Entar Sutisman Entis Sutisna Fadillah, Indira Fahrudin Pasolo Fibry Haeruddin Haeruddin Hartawati, Sri Indira Harun, Hernianti Hasniaty Hatidja, St Hatidja, St. Hernianti Harun Hidayat Marmin Husni Bt Salam Husni Salam I, Ilmiah Imran Tahalua Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Indarwati Ismawati Ismawati Jamaluddin Jamaluddin Jamaluddin Jamaluddin Junaidin - Junaidin, Junaidin Kencanawati, Dewi M. Yusuf Alfian Rendra Anggoro KR Marmin, Hidayat Marsuni, Nur Sandi Matteo Rossi Megawhati Artiyany Megawhaty Artiyany Meida Rachmawati Meida Rachmawati Miranda, Yola Muh Rizal Halim Muh. Dakhri Muh. Ramli Muhammad Yusuf munifa, Munifa Nasrullah , Nasrullah Nersiyanti, Nersiyanti Noor, Moh. Yasin Norhapifah, Hestri Nugroho, Fibry Jati Nur Fadny Yuliani Nur Fadny Yuliani Nur Sandi Marsuni Nur Sandi Marsuni Nurhaedar Nursiah, Andi Nurul Fitrah Yani Pattarani, Andi Quach, Tai Minh R, Masmarulan Rachman, Siswati Ramadhani, Nurul Syahri Roslina Alam Rosmiati Rosmiati Ruki Ambar Arum Rusli Rusli Siri Sanusi, M Dakhri Sariana Damis Shofiana Syam Sri Indira Hartawati Sri Indira Hartawati St. Hatidja St. Hatidja St. Hatidja - Suriani Suriani SURYA DHARMA Suryani, Anny Syarifuddin Syarifuddin - Syarifuddin Syarifuddin Thaha, Salmiyah Utina, Dian Anggriani Wagiman S Wibowo, J Ari WK, Muh. Yasin Noor Yuliani, Nur Fadny Yulitasari, Yulitasari