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All Journal Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Analisa Akuntansi dan Perpajakan JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Mestaka: Jurnal Pengabdian Kepada Masyarakat Income Journal: Accounting, Management and Economic Research SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Sri Nirmala Sari, Sri Nirmala
Politeknik Bosowa Makassar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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PENGEMBANGAN MEDIA PEMBELAJARAN PAJAK BUMI DAN BANGUNAN SEBAGAI UPAYA PENINGKATAN PEMAHAMAN MAHASISWA PERPAJAKAN Afifah, Nurul; Sari, Sri Nirmala
Jurnal Analisa Akuntansi dan Perpajakan Vol. 4 No. 1 (2020)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1481.655 KB) | DOI: 10.25139/jaap.v4i1.2484

Abstract

Land and Building Tax is a material tax. The amount of tax owed determined by the state of tax objects. Errors in understanding tax objects will cause errors in determining tax rates, calculating taxes and determining the tax payable. Learning media such as videos from the Ministry of Finance Learning Center have already been used, but students are still experiencing difficulties because the videos only feature writings or explanations based on the Law.This research aims to facilitate students in understanding the object of Land and Building. The research uses experimental methods in the form of one group pre-test post-test. The phases of this research are (1) identification problems, (2) designingmodels, (3)making models, (4) implementation. Te result showed that the average score of students are increase. Average score in pre-test is 64,17 or equal to BC. By using the models as learning media, the average score in post-test si 92,14 or equal to A. The result indicates that the models successfully increase the understanding of taxation students in perceive Land and Building Tax objects.
ANALISIS PENERAPAN AKUNTANSI PAJAK PERTAMBAHAN NILAI PADA CV KASIM INSANI NIAGA alfira, nur; sari, sri nirmala; den ka, veronika sari
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.466 KB) | DOI: 10.25139/jaap.v5i1.3651

Abstract

Pengenaan pajak pertambahan nilai memerlukan perhitungan yang benar pada saat menghitung Dasar Pengenaan Pajak sesuai tarif yang berlaku. Penyusunan laporan keuangan mengharuskan mencatat akun jurnal tiap transaksi penjualan barang kena pajak/jasa kena pajak. Tujuan penelitian ini untuk mengetahui penerapan akuntansi pajak pertambahan nilai pada CV Kasim Insani Niaga. Penelitian ini menggunakan pendekatan deskriptif dengan mengolah data primer dan data sekunder. Data dikumpulkan melalui dokumentasi dan wawancara langsung kepada direktur CV Kasim Insani Niaga. Hasil penelitian menunjukkan bahwa penerapan akuntansi pajak pertambahan nilai telah sesuai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) dan Undang-undang No. 42 Tahun 2009 tentang pajak pertambahan nilai. Penerapan akuntansi pajak pertambahan nilai pada CV Kasim Insani Niaga dapat diketahui melalui proses perhitungan, pencatatan, penyetoran, dan pelaporan pajak pertambahan nilai.
PENGARUH INSENTIF PAJAK KENDARAAN BERMOTOR SELAMA PANDEMI COVID 19 TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SULAWESI SELATAN Sartika, Ega Dewi; Afifah, Nurul; Sari, Sri Nirmala
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.727 KB) | DOI: 10.25139/jaap.v5i2.4144

Abstract

Pandemi virus corona atau Covid 19 di tahun 2020 memberikan dampak yang besar terhadap perekonomian. Dampak yang terjadi hampir disemua sektor, salah satunya adalah sektor perpajakan. Akibat dampak ini, banyak kebijakan dibuat oleh pemerintah untuk menangani dampak yang terjadi di masa pandemi Covid 19 di tahun 2020. Salah satu kebijakan pemerintah dalam menanggapi dampak pandemi Covid 19 di tahun 2020 yaitu kebijakan insentif pajak terhadap Pajak Kendaraan Bermotor (PKB). Penelitian ini bertujuan untuk mengetahui pengaruh Insentif Pajak Kendaraan Bermotor selama pandemi Covid 19 pada tahun 2020 terhadap kepatuhan wajib Pajak Kendaraan Bermotor di Sulawesi Selatan. Penelitian ini menggunakan teknik analisis data regresi linier sederhana dengan perhitungan data menggunakan software IBM SPSS Statistics 20. Populasi dalam penelitian ini adalah seluruh wajib Pajak Kendaraan Bermotor yang berdomisili di Sulawesi Selatan tahun 2020 yang berjumlah 4.419.493 wajib pajak. Sampel penelitian yang digunakan dalam penelitian ini berjumlah 100 responden. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling. Hasil penelitian menunjukkan bahwa Insentif Pajak Kendaraan Bermotor (PKB) selama pandemi Covid 19 pada tahun 2020 berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor (PKB). Pemberian insentif Pajak Kendaraan Bermotor (PKB) selama pandemi Covid 19 mempengaruhi tingkat kepatuhan wajib pajak kendaraan bermotor dalam membayar pajak yang terutang sehingga dapat meningkatkan penerimaan Pajak Kendaraan Bermotor. Kata Kunci: Insentif Pajak Kendaraan Bermotor, Kepatuhan Wajib Pajak
PENGARUH STRUKTUR ORGANISASI, PROSEDUR ORGANISASI, STRATEGI ORGANISASI, DAN BUDAYA ORGANISASI TERHADAP TAX RATIO SULAWESI SELATAN (STUDI KASUS PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SULSELBARTRA) Wahyuni, Resky; Den Ka, Veronika Sari; Sari, Sri Nirmala; Gisda, Ardyansyah
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.520

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh struktur organisasi, prosedur organisasi, strategi organisasi, dan budaya organisasi Terhadap Tax ratio Sulawesi Selatan. Penelitian ini menggunakan metode penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data menggunakan kuesioner. Jumlah sampel dalam penelitian ini sebanyak 60 pegawai  Kanwil DJP Sulselbartra.Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS 20. Hasil penelitian menunjukkan bahwa prosedur organisasi, strategi organisasi, dan budaya organisasi berpengaruh signifikan terhadap tax ratio Sulawesi selatan, sedangkan untuk struktur organisasi tidak berpengaruh signifikan terhadap tax ratio Sulawesi selatan. Tax ratio dapat ditingkatkan melalui fasilitas, pemeriksaan, dan pelayanan yang diberikan kepada Wajib Pajak (WP) dengan menyesuaikan permintaan publik dan peraturan yang berlaku serta petugas pajak yang kompeten dalam tugasnya.
PELAYANAN SPT TAHUNAN BERDASARKAN PRINSIP SIPAKAINGE Syarifuddin, Safria; Sari, Sri Nirmala; Ilham, Ilham; Arifin, Rukminih; Den Ka, Veronika Sari
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 2, No 2 (2024): SWADIMAS EDISI JULI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol2no2.618

Abstract

The Indonesian Directorate General of Taxation, through the Regional Office for South, West, and Southeast Sulawesi, has a collaboration program with the Bosowa Polytechnic in terms of community service by establishing the Bosowa Polytechnic Tax Center with Tax Volunteer Program, which is carried out every year. Tax volunteers are a community service program for students from various universities to help taxpayers and help the tax office carry out the annual tax reporting program. Through tax volunteer activities, students are able to increase literacy in the field of taxation, especially for students of the D3 Taxation Study Program at the Bosowa Polytechnic who receive placement locations in Makassar City. Lecturers and students carry out community service by helping individual and corporate taxpayers fill out their annual tax returns. Direktorat Jenderal Pajak RI, melalui Kantor Wilayah Sulawesi Selatan, Barat, dan Tenggara, memiliki program kerja sama dengan Politeknik Bosowa dalam hal pengabdian kepada masyarakat dengan membentuk Tax Center Politeknik Bosowa dengan Program Relawan Pajak yang dilaksanakan setiap tahun. Relawan pajak merupakan program pengabdian masyarakat bagi mahasiswa dari berbagai perguruan tinggi untuk membantu wajib pajak dan membantu kantor pajak dalam melaksanakan program pelaporan pajak tahunan. Melalui kegiatan relawan pajak, mahasiswa mampu meningkatkan literasi di bidang perpajakan khususnya bagi mahasiswa Program Studi D3 Perpajakan Politeknik Bosowa yang mendapat lokasi penempatan di Kota Makassar. Dosen dan mahasiswa melakukan pengabdian kepada masyarakat dengan membantu wajib pajak orang pribadi dan badan dalam mengisi SPT tahunan.
Bussiness Development Services (BDS): Menuju Sukses Melalui Laporan Keuangan Dan Perpajakan Untuk Umkm Kota Makassar Syarifuddin, Safria; Ilham, Ilham; Arifin, Rukminih; Sari, Sri Nirmala; Denka, Veronika Sari
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 6 (2024): Desember 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i6.536

Abstract

Business Development Services is a program that allows the General Directorate of Taxation to provide guidance and supervision to MSME taxpayers and their businesses to maximize awareness. Business Development Services is a private institution that operates and is involved in small and medium enterprises (SMEs), as the name implies, the BDS provider institution provides services to improve the business performance and competitiveness of MSMEs. This institution is an institutional instrument aimed at encouraging the advancement of MSMEs, not only in the least developed and developing countries, but olso in the industrialized countries. DGT involves the Pratama Tax Service Office (KPP) in implementing the BDS program directly in the regions. This allows for more personal assistance according to the needs of local MSMEs. With this program, DGT hopes to create a more inclusive tax ecosystem, where MSMEs can develop more optimally while complying with applicable tax obligations. This program is also a form of DGT's commitment to supporting national economic growth through MSME empowerment.
Implementasi Kepatuhan Wajib Pajak melalui Pelaporan SPT Tahunan Orang Pribadi Syarifuddin, Safria; Ilham, Ilham; Arifin, Rukminih; Sari, Sri Nirmala; Denka, Veronika Sari; Gisda, Ardyansyah
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2025): Juni 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i3.703

Abstract

This tax volunteer internship activity aims to provide real contributions to the assistance and reporting services for Individual Annual Tax Returns at the South Sulawesi Regional Kanwil DJP. With assistance and training for taxpayers related to accessing the official website of the Directorate General of Taxes (DJP), djp.online.pajak.go.id, and filling out the SPT OP. I trust that taxpayers at the South Sulawesi Kanwil DJP can enhance their awareness of income tax reporting, thereby expanding state revenue and promoting economic growth in Indonesia. Additionally, through this assistance, I aim to share knowledge with taxpayers, enabling them to report their income tax autonomously. With the presence of charge volunteers who contribute, it is expected that taxpayers at the Kanwil DJP of South Sulawesi can effectively recognize and comply with tax controls applied in Indonesia, so that it can have a positive impact on the assess economy and citizen welfare. This study gives a comprehensive insight into the collaboration between charge volunteers and officials from  the teaching, and can at that point optimize the viability of assistance and socialization activities, as well as tax education. Taxpayer compliance and e-filing mechanisms are still obstacles to submitting annual tax returns. One of the strategies for Tax Mindfulness Inclusion in Education is the charge volunteer program. Bosowa Polytechnic is actively involved in implementing this tax volunteer program through a community service program. Annual Tax Returns and Periodic Tax Returns for PPh OP.
Metode gross up dalam perhitungan Pajak Penghasilan pasal 21 Burhan, Imron; Sari, Sri Nirmala; Saleh, Fadilah Indrayanti
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

This study aims to determine the analysis of calculations using the gross up method. The method used in this research is qualitative which aims to provide an overview of a situation that is the focus of research conducted by researchers. The result of the calculation analysis between the gross up method is that the application of the gross up method is very beneficial for both parties. For employees, the amount of the tax allowance will be added to the employee's income where the income received by the employee can be received in full without any reduction in Article 21 income tax, while for companies the burden arising from the provision of allowances is a deductible expense and is able to streamline the company's tax burden. The application of the gross up method is able to reduce the income tax article 21 owed by employees, as well as increase the income received by individual employee taxpayers
The Contribution of Hotel Tax to Regional Tax in Makassar City of South Sulawesi Usman, Usnirati; Hersanti P, Mahardian; Sari, Sri Nirmala
Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 1 (2017): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v1i1.17

Abstract

This research reviews about the hotel tax contribution to regional tax Makassar City. The purpose of this study was to determine how the contribution of the hotel tax to the regional tax Makassar City 2011-2012.This research uses descriptive quantitative method. The data used is primary and secondary data. Primary data were obtained through documentation and interview with the employees of the Tax Division I Hotel and Entertainment Regional Revenue Office Makassar. Secondary data about hotel tax revenue from 2011 to 2015, regional taxes from 2011 to 2015, and the number of hotels in the city of Makassar based classification 2011-2015.The results of the research contribution of the hotel tax to the regional tax in the city of Makassar by calculating the percentage contribution of the hotel tax to the regional tax Makassar, fluctuating within a period of five years. Hotel tax contribution in 2011 amounted to 12.94% (less), in 2012 amounted to 9.7% (very less), in 2013 amounted to 8.58% (very less), in 2014 amounted to 8.99% (very less), and in 2015 amounted to 7.88% (very less). It is influenced by the ratio of the number of hotel and the number of residential its not logical, and the rapid growth of the hotel business which leads to high competition among hotels. Hotel tax contribution to regional tax years 2011-2015 is still relatively less.
Co-Authors Akdam, Fahmi alfira, nur Arifin, Rukminih Burhan, Imron Den Ka, Veronika Sari Denka, Veronika Sari Gisda, Ardyansyah Hersanti P, Mahardian Ilham Ilham Muhammad Afif Nurul Afifah Putra.B, Reza Dwi Saleh, Fadilah Indrayanti Sartika, Ega Dewi Syarifuddin, Safria Usman, Usnirati Wahyuni, Resky