Article Per Year (5 Year)
p-Index From 2020 - 2025
6.091
P-Index
This Author published in this journals
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

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
Effect of Deferred Tax Expense and Discretionary Accrual on Earnings Management Darwis Lannai
Golden Ratio of Taxation Studies Vol. 2 No. 1 (2022): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v2i1.72

Abstract

This study aims to examine and analyze the effect of Deferred Tax Expense and Discretionary Accrual on Earnings Management in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The data in this study were obtained from the website.idx.id and the Capital Market Information Corner of the Indonesian Muslim University as many as 26 companies. The sample was selected using the purposive sampling method with the criteria. Namely, companies listed on the Indonesia Stock Exchange, publishing financial statements for the year ended December 31 during 2013-2017, not experiencing suspension during the observation period, reporting financial statements in Rupiah (IDR) ), and suffered no losses the study period. Furthermore, the data were analyzed using descriptive statistics, and the hypothesis was tested multivariate using logistic regression. The results showed that deferred tax expense had no significant effect on earnings management and discretionary accruals had no significant effect on earnings management.
The Effect of Taxpayer Compliance, Use of E-Filing, Tax Audit, and Tax Avoidance on Tax Revenue at Tax Service, Extension, and Consultation Office (KP2KP) Sengkang Wajo District Tenriwaru Tenriwaru; Zahara Saputri; Darwis Lannai
AJAR Vol 7 No 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.487

Abstract

This study aims to determine the effect of taxpayer compliance, use of e-filing, tax audit, and tax avoidance on tax revenues. The research hypothesis uses a theoretical/concept basis supported by previous studies with the same variables. This research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Sengkang, Wajo Regency. This research is descriptive quantitative research, which uses primary data. The sample of this research is Tax Service, Counseling, and Consultation Office Taxpayers (KP2KP) of Sengkang, Wajo Regency, totaling 100 people. The hypothesis test used was multiple linear regression analysis with the help of SPSS version 25 software.The study results found that E-filing Taxpayer Compliance, and Tax audit, had a positive and significant effect on tax revenues at Sengkang's tax service, counseling, and consulting office (KP2KP), Wajo Regency. Meanwhile, tax avoidance has a negative and significant effect on tax revenues at the tax service, counseling, and consulting office (KP2KP) Sengkang, Wajo Regency.
PENGAWASAN ANGGARAN DITINJAU DARI BUDAYA LOKAL MAKASSAR DALAM KONSEP GOOD GOVERNANCE Sucipto Rahman, Muh Nur; Nassaruddin, Fadliah; Lannai, Darwis
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.998 KB) | DOI: 10.26618/inv.v3i1.4974

Abstract

The purpose of this study is to determine the correlation between good governance and siri 'napacce in guarding the realization of village funds and to know the application of culture and local wisdom of siri' napacce in carrying out their duties and responsibilities as village officials in Pacellekang Village, Pattallassang District, Gowa Regency.This research is a qualitative research with an ethnographic approach. The data source of this study is primary data in the form of direct interviews to several informants and subjects in the form of data from the research location. Furthermore, the data collection methods used were in-depth interviews, documentation and recording. Then, data processing and analysis techniques are qualitative analysis by building conclusions with the stages of data collection, triangulation data analysis and final conclusions.The results of this study indicate that the supervision of ADD management in Pacellekang Village is already good, in accordance with the principles of good governance. Starting at the planning stage, the implementation stage, and the accountability stage, the administration and financial management processes have been implemented in accordance with the principles of good governance, although there are still a few shortcomings. In addition, accountability and reporting are also direct to interested parties based on the cultural values of siri 'na pacce which can increase supervision of village fund allocation management (ADD) because as it is known that those who can participate in monitoring other than the community, the central government, are ourselves.Keywords: Supervision , Honesty, Village Fund Allocation, Siri 'na Pacce
Pengaruh Pajak, Tunneling Incentive, Dan Bonus Plan Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing Lannai, Darwis
Jurnal Online Manajemen ELPEI Vol 4 No 1 (2024)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v4i1.246

Abstract

This research took place at IDX (Indonesia Stock Exchange). The sample selection method in the study was a purporsive sampling method with a total sample of 15 companies. While the technique of collecting data collects data on company financial statements during the study period. Data analysis method used logistic regression with the help of SPSS software for windows 25.00. The results of the study prove Tax on the decision to conduct transfer pricing. The results of this study are supported by previous research conducted by Hartati, et al. (2014), and Oktavia, et al. (2012). Tunneling incentives do not affect transfer pricing decisions. The results of this study contradict the hypothesis research, but this study is supported by previous research conducted by Koestaman and Diyanty (2013), and the bonus plan is not related to the decision to conduct transfer pricing. The results of the study are contrary to hypothesis research, a study supported by previous research conducted by Jayengsari and Soetedjo (2013) and Aryanto, et al. (2013).
Pengaruh Pengalaman Auditor, Tekanan Anggaran Waktu, dan Independensi Terhadap Kualitas Audit di Inspektorat Kabupaten Soppeng Ahmad, Hamzah; Farinal, Putri Regita; Sari, Ratna; Lannai, Darwis; Abduh, Muhammad
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.929

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, tekanan anggaran waktu, dan independensi terhadap kualitas audit di Inspektorat Kabupaten Soppeng. Penelitian ini penting karena kualitas audit yang tinggi sangat berperan dalam memastikan akuntabilitas dan transparansi pemerintahan. Dengan memahami faktor-faktor yang memengaruhi kualitas audit, penelitian ini dapat memberikan wawasan berharga untuk meningkatkan praktik audit dan, pada akhirnya, efektivitas pengelolaan keuangan daerah. Penelitian dilakukan dengan melibatkan 35 auditor/pemeriksa sebagai sampel, yang diambil menggunakan teknik sampling sensus. Data yang digunakan adalah data primer. Untuk menguji hipotesis, digunakan metode regresi linier berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit. Sebaliknya, tekanan anggaran waktu dan independensi tidak berpengaruh signifikan terhadap kualitas audit, dengan tekanan anggaran waktu berpengaruh negatif dan independensi juga berpengaruh negatif namun tidak signifikan. Temuan ini memberikan dasar bagi upaya perbaikan dalam praktik audit untuk memastikan kualitas audit yang lebih baik di masa depan.
PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR UTARA Sudirman, Sitti Rahma; Lannai, Darwis; Hajering, Hajering
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4412

Abstract

The purpose of this research is to identify and analyze the influence of subjective norms, moral obligation, and taxpayer formal compliance towards the compliance of tax payers in KPP Pratama Makassar Utara. The data required in this study is primary data in the form of respondents’ assessment of subjective norms, moral obligation, taxpayer formal compliance and the compliance of tax payers in KPP Pratama Makassar Utara. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The result shows that simultaneously, subjective norms, moral obligation, and taxpayer formal compliance are influential towards the compliance of tax payers in KPP Pratama Makassar Utara. Meanwhile the result of partial test (t-test) shows that subjective norms and moral obligation are partially have significant and positive influences towards the compliance of tax payers. Taxpayer formal compliance on the other hand, partially has positive and insignificant influence towards the compliance of tax payers.
PENGARUH KOMPENSASI EKSEKUTIF DAN KARAKTER EKSEKUTIF TERHADAP PENGHIDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY,REAL ESTATE, DAN BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI Syahruddin, Sahril; Suun, Muh; Lannai, Darwis
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4408

Abstract

This study examined the influence of executive compensation and executive character on the tax avoidance. Sample of this research was property, real estate and building construction industry which is listed in Indonesian Stock Exchanges during 2014-2018. This research used purposive sampling method, the number of property, real estate and building construction that were became 19 companies with 5 years observation. Hypothesis in these research were tested by multiple regression model. The result of this research showed that (1) Executive compensation has a significant effect on tax avoidance. (2) The executive character has a significant effect on tax avoidance.
The Effect of Tax Avoidance, Harmonization of Tax Regulations and Understanding of Taxation on Taxpayer Compliance with Risk Preference as a Moderation Variable in MSMEs in Makassar City Khairullah, Muhammad Nuryamin Akbar; Lannai, Darwis; Hajering, Hajering
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13768

Abstract

MSMEs have an important role in Indonesia's economic growth, especially through their contribution to tax revenue, improving public welfare, and increasing investment and infrastructure development. This study aims to understand the extent of the influence of tax avoidance practices, changes in tax regulations, and understanding of taxation on MSME taxpayer compliance, especially in the context of risk preferences. The MSMEs in Makassar City who were willing to participate as respondents and who were registered as taxable entrepreneurs provided the data for this study. This study included primary and secondary data collection methods, involving direct field research with 60 respondents who completed questionnaires and statement sheets. Data analysis techniques are carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that Tax avoidance, Harmonization of tax regulations and Understanding of Taxation had a positive and significant effect on the compliance of MSME taxpayers in Makassar City. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance strengthened Risk preference and Understanding of taxation is not significant on taxpayer compliance moderated by risk preference.
The Influence of Fraud Hexagon on Financial Statement Fraud Rahmawati, Rahmawati; Lannai, Darwis; Shaleh, Musliha
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.146

Abstract

Purpose: This study examines the influence of the fraud hexagon elements—pressure, opportunity, rationalization, capability, ego, and collusion—on detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: The research, meticulously designed, focuses on a sample of 52 manufacturing companies listed on the IDX from 2019 to 2021, selected using purposive sampling based on specific criteria. The fraud hexagon elements are measured through variables such as financial targets, changes in directors, political connections, the nature of the industry, auditor changes, and multiple CEO positions. The data analysis is conducted using multiple linear regression to assess the impact of these variables on financial statement fraud. Findings and Discussion: The findings, of significant importance, indicate that financial targets, changes in directors, and CEO duality have a positive and significant effect on fraudulent financial statements, suggesting that these factors increase the likelihood of fraud. The nature of the industry exhibits a negative and significant effect, implying that certain industry characteristics may reduce fraud risk. In contrast, political connections and auditor changes show a negative and insignificant effect, indicating no substantial impact on fraud detection. Implications: The study highlights the importance of considering multiple governance and operational factors when assessing fraud risk. It suggests that firms and regulators should enhance oversight mechanisms, particularly in areas where fraud risk is heightened due to management dynamics or financial pressures.
Analysis of the Potential and Effectiveness of Hotel Tax Collection in Makassar City: Findings Indicate Underutilized Potential and Areas for Improvement Lannai, Darwis
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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

Abstract

The aim of this study is to assess the potential and effectiveness of hotel tax collection in Makassar, as well as to evaluate the efforts made by local government in optimizing this potential. This study employs a quantitative data analysis approach. In terms of its objectives and nature, the research is descriptive, utilizing a descriptive data collection procedure. According to Regional Regulation No. 3 of 2012 regarding local taxes in Makassar, hotel tax is levied on the services provided by hotels. The taxable object includes not only the services directly offered by hotels but also ancillary services that enhance convenience and comfort, such as sports and entertainment facilities. To calculate the potential and effectiveness of hotel taxes in Makassar, several related variables were considered, including the number of rooms, average room rates, the number of days in a year, occupancy rates, and the established hotel tax rates set by the government. The findings reveal that the potential for hotel tax collection is substantial. This is reflected in the increasing effectiveness of hotel taxes, which exceeded 100% annually from 2014 to 2018, surpassing the effective threshold of 100%. However, the study also indicates that this potential has not been fully tapped, and there are several areas for improvement regarding hotel tax policies in Makassar.
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