Article Per Year (5 Year)
p-Index From 2021 - 2026
2.959
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Ilmu Akuntansi Mulawarman (JIAM) AMMA : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Governance Andalas Amnesty: Jurnal Riset Perpajakan
Fitria, Yunita
Fakultas Ekonomi Dan Bisnis Universitas Mulawarman
Humanities Chemistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sitti Rahma Sudirman; Nurfiza Widayati; Yunita Fitria; Muh Ainul Yaqin
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.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
Bimbingan Teknis Pelaporan Keuangan Yayasan Isak 35 Pada Yayasan Pendidikan Kutai Timur Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Yunita Fitria; Muhammad Abadan Syakura
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

The implementation of community service activities aims to enhance understanding and skills in financial reporting for the iSAK 35 Foundation by the East Kutai Education Foundation. The technical guidance method is employed as the primary approach in this intervention, through a series of tailored training sessions, workshops, and consultation sessions to meet the Foundation's needs. An analysis of the effectiveness of this intervention is conducted by evaluating the participants' knowledge and skills enhancement, as well as changes in the Foundation's financial reporting practices. The results demonstrate a significant improvement in the comprehension of concepts and implementation of ISAK 35 financial reporting, alongside the adoption of best practices in Foundation financial management. The implications of this research encompass strengthening the Foundation's capacity in more effective and transparent financial management, as well as the potential to enhance the quality of financial reports to support accountability and transparency in managing the Foundation's funds and resources.
Desain Logo Dan Digital Marketing: Penguatan Kreativitas Siswa Di Kecamatan Muara Badak Ferry Diyanti; Anggita Arlyne Patricia Sinaga; Yunita Fitria
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 : Mei (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

This Community Service (PKM) activity aims to introduce and strengthen logo design and digital marketing through mentoring activities carried out directly to students in Muara Badak District. Logo creation is considered important because it will impact the selling value of the product itself, while digital marketing functions to expand market share. This activity has five stages: problem analysis, collaboration with related parties, activity preparation, implementation, and evaluation of results. The implementation of the activity has run smoothly. The evaluation results show that students, as participants in the activity, have understood the importance of logos and digital marketing in helping increase product sales. They can also utilize the potential of e-commerce and social media to help market products to gain a wider market share.
Co-Authors Abd. Sidik Abdul Gafur Abdul Ghafuur Anak Agung Gede Sugianthara Anggita Arlyne Patricia Sinaga Bone, Hariman Budi Prasetiyo Dennis Berhan Desy Mayang Sari Erika Paulina Evi Lithfiyah Farah Dhiya Zulfa Ferry Diyanti Herdy Novyanda Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Karnita Marcesarya Khairunnisa Khairunnisa Lailatul Qoyyimah Lina Arina Meriska Sari Miftahuldina Fakhrina Mohammad Ervan Muh Ainul Yaqin Muhammad Abadan Syakura Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Novita Yulida Nur Afni Nurfiza Widayati Payena Endertii Rehulina Rehulina Ridwan Mustofa Roni Setiawan Rusdiah Iskandar Sari, Meriska Set Asmapane Sitti Rahma Sudirman Sri Mintarti Supia Fitriani Tri Purwaningsih Widiani Ramadhayanti Willy Maratama Wulan Iyhig Ratna Sari Yana Ulfah Zamruddin Hasid