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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Multidisiplin Madani (MUDIMA)
Siti Haerani
Universitas Hasanuddin
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Exploring of Tax Compliance: Tax Practitioners Interpretation Syamsudin; Siti Haerani; R.A. Damayanti; Sanusi Fattah
Jurnal Multidisiplin Madani Vol. 3 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i2.2209

Abstract

This research aims to find the meaning of tax compliance from the point of view of tax practitioners. The research uses qualitative research with a phenomenological methodology, and informants are taken from tax consultants with fifteen years of experience, and They are partners. The research results on the meaning of tax compliance consist of three: compliance is a risk mitigation. Compliance is obeying the law and obedience. The results of this study have the consequence that compliance does not apply to taxpayers only but also to tax authorities who enforce tax rules, judges who decide tax disputes, and tax consultants themselves
Literatur Review: Pengaruh Leadership Commitment dan Work Culture Terhadap Kinerja Birokrasi Melalui Good Governance di Pemerintah Daerah Jemi Pabisangan Tahirs; Siti Haerani; Muhammad Idrus Taba; Fauziah Umar
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2147

Abstract

Kecenderungan birokrasi dan birokratisasi pada masyarakat modern benar-benar dipandang memprihatinkan, sehingga digambarkan adanya ramalan mengenai makin menggejalanya dan berkembangnya praktek-praktek birokrasi yang paling rasionalpun tidak bisa lagi dianggap sebagai kabar menggembirakan. Tujuan penelitian ini adalah untuk menganalisis Pengaruh Leadership Commitment dan Work Culture Terhadap Kinerja Birokrasi Melalui Good Governance di Pemerintah Daerah. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan dari artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teori-teori sebelumnya pada literature hasil penelitian. Hasil penelitian Leadership Commitment berpengaruh positif terhadap kinerja birokrasi melalui Good Governance di Pemerintah Daerah dan Work Culture berpengaruh positif Terhadap Kinerja Birokrasi Melalui Good Governance di Pemerintah Daerah.
Co-Authors Fauziah Umar Jemi Pabisangan Tahirs Muhammad Idrus Taba Ratna Ayu Damayanti Sanusi Fattah Syamsudin