Article Per Year (5 Year)
p-Index From 2021 - 2026
5.647
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal 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) 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 Jurnal Cendekia Ilmiah Atestasi : Jurnal Ilmiah Akuntansi Research In Management and Accounting (RIMA) Jurnal Balireso: Jurnal Pengabdian pada Masyarakat Amnesty: Jurnal Riset Perpajakan
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 : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
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
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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
Pengaruh Return on Asset, Debt To Equity Ratio Dan Earning Per Share Terhadap Return Saham Pada Perusahaan Perbankan Indonesia Hardiyanti, Hera; Lannai, Darwis; Muh. Arsyad
Center of Economic Students Journal Vol. 4 No. 4 (2021): October-December (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.596 KB) | DOI: 10.56750/csej.v4i4.513

Abstract

Penelitian ini bertujuan untuk mengatahui tingkat kesehatan bank dengan menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, And Capital)Pada PT. BRI Dan PT. BNI Yang Terdafar Di Bursa Efek Indonesia. Penelitian ini termasuk jenis data kuantitatif yang berupa angka yang diolah dari sumber data sekunder. Penilaian dalam penelitian ini menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, And Capital)tahun 2017-2018. Penelitian ini adalah yaitu hasil penelitian menunjukkan bahwa tingkat kesehatan Bank BRI dan Bank BNI pada tahun 2017-2018 dikategorikan sama-sama sangat sehat. Dengan melakukan perhitungan secara keseluruhan maka dapat diketahui rasio peringkat komposit Bank BRI pada tahun 2017 mencapai 94,2%, dan pada tahun 2018 mencapai 97,1%,. Adapun hasil penelitian Bank BNI menunjukan rasio peringkat komposit pada tahun 2017 mencapai 94,2%, dan pada tahun 2018 mencapai 97,1%.
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; Saputri, Zahara; Lannai, Darwis
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.
Effectiveness and Efficiency of the E-Filing System in Enhancing Taxpayer Compliance Lannai, Darwis
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2507

Abstract

This study aims to evaluate the effectiveness and efficiency of the e-filing system in improving taxpayer compliance. The issue of taxpayer compliance is a significant concern in the field of taxation, especially in Indonesia, where taxpayer compliance remains relatively low. This is particularly alarming when compared to the growth of businesses in the country. As technology becomes increasingly integral to tax administration, understanding how the e-filing system affects taxpayer compliance is crucial. The study population consists of 130,000 taxpayers registered at KPP Pratama Makassar Utara. A sample of 100 taxpayers was selected using the Slovin formula. The research employed field research methods with quantitative data and primary data sources. Data were collected through a survey by distributing questionnaires to taxpayers. Data analysis was conducted using multiple linear regression with the aid of SPSS software. The results indicate that both the effectiveness and efficiency of the e-filing system have a positive and significant impact on taxpayer compliance. These findings provide important insights into how the e-filing system can motivate taxpayers to better fulfill their tax obligations, which in turn can enhance overall tax compliance and administrative efficiency.
Persepsi Kemudahan dan Keamanan Data dalam Pembayaran Pajak Kendaraan Bermotor Melalui Aplikasi E-Commerce Lannai, Darwis; Insyirah, Andi Ainun
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1741

Abstract

Penelitian ini bertujuan untuk mendalami persepsi mahasiswa angkatan 2021 Program Studi Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia terhadap kemudahan dan keamanan data dalam menggunakan aplikasi Shopee untuk pembayaran pajak kendaraan bermotor. Pembayaran pajak kendaraan bermotor melalui aplikasi e-commerce semakin menjadi pilihan alternatif di era digital ini. Persepsi yang positif terhadap kemudahan dan keamanan data diharapkan dapat mempengaruhi adopsi teknologi ini di kalangan mahasiswa. Metode penelitian yang digunakan adalah pengumpulan data primer dengan menggunakan kuesioner yang disebarkan kepada 66 responden mahasiswa. Penarikan sampel dilakukan dengan memanfaatkan rumus Slovin untuk memastikan representasi yang tepat dari populasi yang lebih besar. Data yang terkumpul kemudian dianalisis menggunakan teknik statistik deskriptif dan perangkat lunak SPSS 26.0. Hasil analisis menunjukkan bahwa persepsi kemudahan secara signifikan mempengaruhi pembayaran pajak kendaraan bermotor oleh mahasiswa akuntansi angkatan 2021. Selain itu, keamanan data juga memiliki pengaruh positif dan signifikan terhadap pembayaran pajak kendaraan bermotor oleh mahasiswa tersebut.
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 | 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 MODERNISASI ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK MELALUI KEPUASAN WAJIB PAJAK PADA KANTOR SAMSAT KOTA MAKASSAR Haldin, Elvina Maudi; Su’un, Muh.; Lannai, Darwis
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.39826

Abstract

Penelitian ini bertujuan untuk menguji. Pengaruh Modernisasi Administrasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kepuasan Wajib Pajak Pada Kantor Samsat Kota Makassar. Data dalam penelitian ini diperoleh dari wajib pajak yang terdaftar di SAMSAT Kota Makassar pada tahun 2022 yaitu wajib pajak kendaraan bermotor yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada responden dan penarikan sampel menggunakan rumus sIovin dengan jumalah responden 100 wajib pajak. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Modernisasi Administrasi Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, Sanksi Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, Kepuasan Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, Modernisasi Administrasi Perpajakan berpengaruh positif dan signifikan terhadap Kepuasan Wajib Pajak SAMSAT Kota Makassar, Sanksi Pajak berpengaruh positif dan signifikan terhadap Kepuasan Wajib Pajak SAMSAT Kota Makassar, Sanksi Pajak melalui Kepuasan Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak dan Sanksi Pajak melalui Kepuasan Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak.
PKM Pendapingan Bimbingan Teknis Administrasi Keuangan Badan Usaha Milik Desa (BUMDES) Di Desa Borisallo Kecamatan Parangloe Kabupaten Gowa Hairuddin, Sitti Hartati; Arsyad, Muhammad; Lannai, Darwis
Jurnal BALIRESO Vol 9, No 2 (2024)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v9i2.305

Abstract

This PKM program will be implemented in Borisallo Village, Parangloe District, Gowa Regency which has a lot of potential natural resources. so it is important to manage village assets. The establishment of BUMDesa is intended not only to become a driving force for the wheels of the village economy but also to serve as a source of village income. For this reason, village financial management must be handled professionally. As a village financial institution that runs a financial business that meets the needs of micro-scale businesses run by village economic entrepreneurs, BUMDesa is required to make financial reports for all BUMDesa business units. every month honestly and transparently. BUMDesa is also required to provide progress reports on BUMDesa business units to village communities through village meetings at least twice a year. Therefore, it is necessary to provide financial administration technical guidance skills to the Borisallo Village Owned Enterprise (BUMDesa). The activities that will be developed in this PKM program are assistance in increasing the knowledge of Village-Owned Enterprises by conducting technical guidance on village financial administration so that BUMDesa can expand their types of business in managing Borisallo Village assets so as to increase BUMDesa income. With this PKM program, partner groups will be empowered, so they are able to access their potential. Meanwhile, the approach being developed is a learning by doing approach. From the results of this PKM activity, partners (Employees of BUMDes Borisallo) have understood the potential of village assets to be used as a source of village income and recorded simple financial management as a basis for reports to the community.
PENGARUH KOMPENSASI EKSEKUTIF DAN KARAKTER EKSEKUTIF TERHADAP PENGHIDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY,REAL ESTATE, DAN BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI Sahril Syahruddin; Muh Suun; Darwis Lannai
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.
PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR UTARA Sitti Rahma Sudirman; Darwis Lannai; 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.
Co-Authors Abda Abda Adhi Supriadi Amin, Asbi Andi Asmaul Husna Andi Naurah Afifah Anistya Ramdyani Katili AR Pelu, Muhammad Faisal Ardhy Adnan Setiawan Arman Jaya Arni Neneng S. Yusuf Asbi Amin Asri Ady Bakri Azisah Khairunnisa Nurul Qolbi Basri Modding Burhanuddin Burhanuddin Chalid, Lukman Ernawati Fadel Azyumardi Syahban Farinal, Putri Regita Fidrianti Fattah Fifi Nurafifah Ibrahim Hairuddin, Sitti Hartati Haldin, Elvina Maudi Hamzah Ahmad Hamzah Ahmad, Hamzah Hardiyanti, Hera Hasnidar Syam Hemeto, Vivianty D Ikhtiari, Kirana Insyirah, Andi Ainun Junaid, Asriani Khairullah, Muhammad Nuryamin Akbar Kirana Ikhtiari Kusuma, Andry Laekkeng, Mursalim Lukwardani, Dwi Hesti Mas’ud, Masdar Muh. Arsyad Muh. Su'un muhamad nur Muhammad Abduh Muhammad Abduh Muhammad Abhizar Ramadhan Muhammad Arsyad Muhammad Nur Muhammad Reza Ramdani Muhammad Suun 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 Sahril Syahruddin Salmawati Salmawati, Salmawati samita mita Saputri, Sri Ayu Saputri, Zahara Shaleh, Musliha Siti Aulia. M Sitti Rahma Sudirman St. Hartati Haeruddin Subhan Subhan Sucipto Rahman, Muh Nur Sudirman, Sitti Rahma Suun, Muh Suwandi Suwandi Su’un, Muh. Syahruddin, Sahril Syukur, Sri Rahayu Ummu Kalsum Wiranda Yundari, Yundari Zahara Saputri