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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JURNAL MANAJEMEN BISNIS Research In Management and Accounting (RIMA) Atma Jaya Accounting Reseach (AJAR) Jurnal Review Pendidikan dan Pengajaran (JRPP) Amnesty: Jurnal Riset Perpajakan Management Studies and Entrepreneurship Journal (MSEJ) INVOICE : JURNAL ILMU AKUNTANSI Tata Kelola Journal Online Manajemen ELPEI (JOMEL) Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business West Science Social and Humanities Studies Public Service And Governance Journal Advances in Managerial Auditing Research Advances in Taxation Research Celebes Journal of Community Services Golden Ratio of Taxation Studies J-CEKI Atestasi : Jurnal Ilmiah Akuntansi Research In Management and Accounting (RIMA)
Darwis Lannai
Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE Ahmad, Hamzah; Saputri, Sri Ayu; Muslim, Muslim; Lannai, Darwis; Shaleh, Musliha
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2745

Abstract

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community
Kajian Fenomenologi tentang Kinerja Berorientasi Individu dalam Ilmu Amaliah pada Yayasan Wakaf Universitas Muslim Indoesia Darwis Lannai
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i1.1161

Abstract

This study used a qualitative intrepretif paradigm in the study of phenomenology which describes the relationship between action and meaning. Measures refers to several things and meaning not only find, but the interpretation of active and disciplined. Interpretation Creative to ensure the possibility of action meaning and message. Action and meaning in an effort to understand the indivdual performance. Individual performance in the foundations need to study in depth because it is very different from the characteristics of other organizations. This study is to formulate how the meaning of an individual's performance on the YW-UMI to find the meaning of the performance of the YW-UMI. Looked at narrowly performance is only noticed aspects of shareholder interests and ignoring the interests of other causes not achieving the purpose of the foundation is to salvation people. Solutions to interpret the performance of the performance paradigm must be built for the benefit of the people. Oriented interests for the benefit of the individual, social, and spiritual. Our research found meaning in the knowledge amaliah performance on the Foundation Waqf Indonesia Muslim University (YW-UMI). Meaning an individual's nature in carrying out the activities of the foundation. Amaliah knowledge was reflected in the individual nature of YW-UMI. Individual properties are referred to as STAFH (Siddiq, Tabliqh, Amanah, Fathonah, and Himayah).
Pengaruh Corporate Governance Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Terdaftar Di BEI Ernawati; Darwis Lannai; Asriani Junaid
Tata Kelola Vol. 9 No. 1 (2022): Tata Kelola (Januari - Juni)
Publisher : Magister Manajemen Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.752 KB) | DOI: 10.52103/jtk.v9i1.842

Abstract

Penelitian ini dilakukan dengan tujuan untuk : (1) menguji pengaruh proporsi komisaris independen terhadap penghindaran pajak; (2) menguji pengaruh kualitas audit terhadap penghindaran pajak; (3) menguji pengaruh kepemilikan institusional terhadap penghindaran pajak; (4) menguji pengaruh kepemilikan manajerial terhadap penghindaran pajak; (5) menguji pengaruh pengungkapan CSR terhadap penghindaran pajak. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan perusahaan manufaktur dari tahun 2015-2018. Data diperoleh dari Bursa Efek Indonesia yang dapat diakses di website resmi Bursa Efek Indonesia (www.idx.co.id) serta website perusahaan dari perusahaan terkait.Teknik pengumpulan data yang digunaan adalah metode dokumentasi. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa : (1) kepemilikan proporsi komisaris independen berpengaruh negatif dan signifikan terhadap penghindaran pajak; (2) kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak; (3) kepemilikan institusional berpengaruh negatif dan signifikan terhadap penghindaran pajak; (4) kepemilikan manajerial berpengaruh negatif dan signifikan terhadap penghindaran pajak; (5) CSR berpengaruh negatif dan signifikan terhadap penghindaran pajak.
The Influence Of Cultural And Religious Dimensions On Tax Fraud Darwis Lannai; Muslim Muslim; Andi Naurah Afifah; Hamzah Ahmad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.011

Abstract

Culture and religion shape people's attitudes in their daily activities. However, there are also many violations of attitudes committed by some groups of society, including tax fraud. Based on this phenomenon, this study aims to analyze and obtain empirical evidence about the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity) and religiosity on the level of tax fraud. The population of this study is an individual taxpayer registered at KPP Pratama Makassar Utara. The sampling technique used was identical sampling. Of the 100 questionnaires distributed, 100 respondents participated. The regression analysis results show that power distance, uncertainty avoidance, and masculinity positively affect tax fraud, but high religiosity hurts tax fraud. The results showed that individualism had no impact on the level of tax fraud.
Performance Measurement Through Balanced Scorecard Approach Lukman Chalid; Darwis Lannai; Muhammad Syafi'i A. Basalamah
Jurnal Manajemen Bisnis Vol. 8 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.981 KB)

Abstract

The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.
Analisis Efektivitas Audit Internal Pada Kantor Inspektorat Kota Makassar Fidrianti Fattah; Mursalim; Darwis Lannai
Journal of Accounting and Finance (JAF) Vol. 1 No. 2 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v1i2.448

Abstract

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Analisis Peran Satuan Pemeriksaan Intern Dalam Mencegah Fraud Pengelolaan Barang Milik Negara Pada RSUP dr. Wahidin Sudirohusodo Adhi Supriadi; Mursalim; Darwis Lannai
Journal of Accounting and Finance (JAF) Vol. 1 No. 2 (2020): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jaf.v1i2.449

Abstract

On Going
Pengaruh Independensi dan Integritas Auditor Terhadap Kualitas Audit Dengan Audit Berbasis Risiko Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Makassar Muhammad Abhizar Ramadhan; Darwis Lannai; Muhammad Reza Ramdani; Muhammad Abduh
Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 1 (2022): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.169 KB) | DOI: 10.57178/paradoks.v5i1.284

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Independensi dan Integritas Auditor Terhadap Kualitas Audit Dengan Audit Berbasis Risiko Sebagai Variabel Moderasi Pada Kantor Akuntan Publik Kota Makassar. Jenis penelitian yang dilakukan dalam penelitian ini yaitu kuantitatif dengan menggunakan data primer dengan jumlah auditor 58 dari 13 KAP. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi dari penelitian ini adalah seluruh auditor yang terdaftar pada KAP Kota Makassar. Penelitian ini menggunakan metode penelitian lapangan. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survei dengan cara menyebaran kusioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linier berganda dengan bantuan software Smart PLS 3.0. Hasil analisis menunjukkan Independensi dan Integritas berpengaruh positif dan signifikan terhadap kualitas audit.Audit Berbasis Risikosebagai pemoderasi Independensi dan Integritas juga berpengaruh positif dan signifikan terhadap kualitas audit.
Pengaruh Pencatatan, Pelaporan Dan Pengawasan Terhadap Kinerja Sektor Publik Pada Dinas Pendidikan Kabupaten Wajo Burhanuddin Burhanuddin; Basri Modding; Darwis Lannai
Public Service and Governance Journal Vol. 4 No. 1 (2023): Januari: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v4i1.990

Abstract

This study aims to analyze the effect of recording, reporting and monitoring on public sector performance, and analyze the dominant influence between recording, reporting and monitoring on public sector performance. This type of research is quantitative which is designed to answer the problems that have been formulated and the objectives to be achieved as well as to test hypotheses. The population is all employees of the Wajo District Education Office. The sample size was selected using purposive, namely the employees of the financial management division who were determined as many as 97 respondents. Data analysis used descriptive analysis and multiple linear regression analysis. The results of the study found that recording had a significant effect on public sector performance. This shows that the apparatus in the financial management section of the Wajo District Education Office has carried out budget records in accordance with the applicable mechanism, starting from recording income, spending and proposed changes to the budget, which have contributed to improving the performance of the public sector. Reporting has a significant effect on the performance of the public sector. This means that officials in the financial management section of the Wajo District Education Office have made reports on the budget based on realization, balance sheet, operations, cash flow and equity on the budget in a transparent manner towards improving public sector performance. Supervision has a significant effect on the performance of the public sector. This shows that the financial management section of the Wajo District Education Office carries out monitoring activities of budget allocations in the form of transfers, financing and changes in balances over the budget contributing to improving public sector performance. Reporting is the dominant variable that has a significant effect on the performance of the public sector. This means that reporting activities carried out by officials in the financial management section of the Wajo District Education Office determine the achievement of public sector performance based on input, process, output, outcome, benefit and impact.
How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic Darwis Lannai; Fadel Azyumardi Syahban; Nurfadila Nurfadila; St. Hartati Haeruddin; Subhan Subhan
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.5

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.
Co-Authors Adhi Supriadi Amin, Asbi Andi Ainun Insyirah Andi Asmaul Husna Andi Naurah Afifah AR Pelu, Muhammad Faisal Arman Jaya Asbi Amin Azisah Khairunnisa Nurul Qolbi Basri Modding Burhanuddin Burhanuddin Chalid, Lukman Elvina Maudi Haldin Ernawati Fadel Azyumardi Syahban Farinal, Putri Regita Fidrianti Fattah Hamzah Ahmad Hamzah Ahmad, Hamzah Hardiyanti, Hera Hemeto, Vivianty D Ikhtiari, Kirana Junaid, Asriani Katili, Anistya Ramdyani Khairullah, Muhammad Nuryamin Akbar Kirana Ikhtiari Kusuma, Andry Laekkeng, Mursalim Lukwardani, Dwi Hesti Mas’ud, Masdar Muh. Arsyad Muh. Su'un Muh. Su’un Muhammad Abduh Muhammad Abduh Muhammad Abhizar Ramadhan Muhammad Nur Muhammad Reza Ramdani Muhammad Syafi'i A. Basalamah Mursalim Mus, Abdul Rahman Mus, Rahman Muslim Muslim Muslim Muslim Nassaruddin, Fadliah Nurfadila nurfadila Putri Utami, Fitrah Rahmawati, Rahmawati Ratna Sari Rianthy, Gina Anggi Romalos, Intan Shofia Kota Salmawati Salmawati, Salmawati Saputri, Sri Ayu Shaleh, Musliha Siti Aulia. M St. Hartati Haeruddin Subhan Subhan Subhan Sucipto Rahman, Muh Nur Sudirman, Sitti Rahma Suriyati, Suriyati Suun, Muh Suwandi Suwandi Syahruddin, Sahril Syukur, Sri Rahayu Ummu Kalsum Yundari, Yundari Zahara Saputri