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Beberapa Faktor Yang Mempengaruhi Kepatuhan Pajak Wajib Pajak Badan Di Kota Makassar Adzim, Faidul
Jurnal Ekonomi Balance Vol 7, No 2 (2011): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (64.783 KB)

This study aims (1) to know and analyze the influence of the attitude of the leadership of the company against taxpayer compliance bodies in the city of Makassar. (2) to know and analyze the influence of companys financial condition influence to taxpayer compliance agency in Makassar City. (3) to know and analyze the influence of corporate climate have an effect on taxpayer compliance in Makassar City. (4) to know and analyze the dominant factors influencing the taxpayer compliance of the agency in Makassar City. The instrument used for data collection is the next questionnaire data is processed and analyzed using multiple regression.Â The conclusion of this research are (1) tax compliance attitude have positive and significant effect to tax compliance for corporate taxpayer in Makassar City. The more positive the attitude of a corporate leader to tax compliance the higher the level of tax compliance agency. Conversely, the more negative the attitude of a company leader (in this case means not supporting) to tax compliance the lower the level of tax compliance. (2) The financial condition has a positive effect on Corporate Tax Compliance although not significant. The companys financial condition is good, then the Leader of the company will be obedient in carrying out the corporate taxation obligation which he represent or can be said high tax compliance level. These results reflect that the companys financial condition as reflected in the level of profitability and cash flow has proven to be one of the factors affecting the companys compliance with tax laws because profitability will pressure the company to report its taxes. (3) Organizational climate has a positive effect on Agency Tax Compliance significantly. A positive corporate organization climate will lead to high levels of tax compliance or vice versa. These results illustrate that a positive organizational climate will support corporate leaders to behave obediently. (4) Attitudes of tax compliance is the most dominant variable of influence on taxpayer compliance bodies in the city of Makassar. This indicates that the attitude of a positive corporate leadership in terms of understanding the rules and tax obligations will also behave positively in the reporting and payment of tax obligations.

Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects

Pengaruh Motivasi dan Pengembangan Karier Terhadap Kinerja Pegawai Badan Penanggulangan Bencana Daerah Kabupaten Luwu Adzim, Faidul
Indonesian Journal of Management Studies Vol. 1 No. 4 (2023): Terbitan Keempat Mei Tahun 2023
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/ijms.v1i4.908

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi dan pengembangan karier terhadap kinerja pegawai Badan Penanggulangan Bencana Daerah (BPBD) Kabupaten Luwu. Metode yang digunakan adalah kuantitatif dengan teknik survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 pegawai BPBD dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi intrinsik berkontribusi sebesar 45% terhadap kinerja pegawai, sementara motivasi ekstrinsik memberikan kontribusi sebesar 30%. Pengembangan karier, khususnya pelatihan, berkontribusi sebesar 40%, kesempatan promosi 25%, dan perencanaan karier 20% terhadap kinerja pegawai. Secara keseluruhan, motivasi intrinsik dan pengembangan karier memiliki pengaruh signifikan terhadap kinerja pegawai BPBD Kabupaten Luwu. Penelitian ini merekomendasikan fokus pada peningkatan motivasi intrinsik dan kualitas pelatihan sebagai strategi untuk meningkatkan kinerja pegawai, terutama dalam konteks penanggulangan bencana.

Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia Mira, Mira; Masnan, Sulaeman; Salam, Salam; Adzim, Faidul; Sarda, Sultan; Syahriani, A. Tenri
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10538

This research was conducted to obtain empirical evidence how does CEO aggressiveness affect tax avoidance behavio , especially in mining sector companies listed on the IDX. The type of research used quantitative with an explanatory research approach, with the population in this study being mining sector companies listed on the IDX totaling 18 for 4 years so that a total sample of 72 samples was taken by purposive sampling. Hypothesis testing using SPSS 25. This study uses multiple linear regression analysis techniques. The results of this study indicate that the CEO narcissism variable (X1) has an influence on tax avoidance . This is because the narcissistic CEO believes that every decision taken is related to policy is the best solution so that it can improve the performance of the company, while the CEO compensation variable (X2) has no effect on tax avoidance . Thus, even though the CEO is given compensation in the form of salary, bonus, promotion does not affect his decision to take tax avoidance , this is of course because the CEO considers the long-term effects

Pendampingan Proses Penambangan Mata Uang Digital Untuk Pemuda di Kota Makassar Adzim, Faidul; Harakan, Ahmad; Haq, Muhammad Zia Ul; Syakur, Abdan
Jurnal IPMAS Vol. 1 No. 3 (2021): September - Desember
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ipmas.1.3.2021.93

Peminat para pelaku pertambangan saat ini semakin meningkat, hal ini dikarenakan besarnya peluang untuk mendapatkan keuntungan melalui kegiatan pertambangan tersebut. Setiap tahun, semakin banyak penambang berduyun-duyun ke jaringan bitcoin, membuat penambangan lebih kompetitif. Namun dalam proses penambangannya banyak pemula menemui kendala. Kendala yang sering ditemui adalah kurangnya pemahaman para miner pemula dalam optimasi mesin mining dan mengikuti proses update yang harus selalu terpantau agar dapat terus melakukan aktivitas mining coin pada blok baru di jaringan terupdate. Dengan kendala tersebut maka perlu pendampingan penambang pemula di Kota Makassar sebagai bentuk pemberdayaan dan penguatan digitalisasi UKM berbasis digital. Kegiatan pendampingan mining cryptocurrency untuk pemula ini diikuti oleh 33 peserta dari berbagai daerah dan pelaksanaan kegiatan mentoring mining cryptocurrency dibagi menjadi dua sesi; Materi pengenalan Cryptocurrency dan bantuan untuk memulai proses penambangan cryptocurrency melalui Tab Crypto

Beberapa Faktor Yang Mempengaruhi Kepatuhan Pajak Wajib Pajak Badan Di Kota Makassar Adzim, Faidul
Jurnal Ekonomi Balance Vol. 8 No. 1 (2012): (June 2012)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v7i2.1113

This study aims (1) to know and analyze the influence of the attitude of the leadership of the company against taxpayer compliance bodies in the city of Makassar. (2) to know and analyze the influence of company's financial condition influence to taxpayer compliance agency in Makassar City. (3) to know and analyze the influence of corporate climate have an effect on taxpayer compliance in Makassar City. (4) to know and analyze the dominant factors influencing the taxpayer compliance of the agency in Makassar City. The instrument used for data collection is the next questionnaire data is processed and analyzed using multiple regression. The conclusion of this research are (1) tax compliance attitude have positive and significant effect to tax compliance for corporate taxpayer in Makassar City. The more positive the attitude of a corporate leader to tax compliance the higher the level of tax compliance agency. Conversely, the more negative the attitude of a company leader (in this case means not supporting) to tax compliance the lower the level of tax compliance. (2) The financial condition has a positive effect on Corporate Tax Compliance although not significant. The company's financial condition is good, then the Leader of the company will be obedient in carrying out the corporate taxation obligation which he represent or can be said high tax compliance level. These results reflect that the company's financial condition as reflected in the level of profitability and cash flow has proven to be one of the factors affecting the company's compliance with tax laws because profitability will pressure the company to report its taxes. (3) Organizational climate has a positive effect on Agency Tax Compliance significantly. A positive corporate organization climate will lead to high levels of tax compliance or vice versa. These results illustrate that a positive organizational climate will support corporate leaders to behave obediently. (4) Attitudes of tax compliance is the most dominant variable of influence on taxpayer compliance bodies in the city of Makassar. This indicates that the attitude of a positive corporate leadership in terms of understanding the rules and tax obligations will also behave positively in the reporting and payment of tax obligations.

Factors Affecting the Implementation of Good Government Governance (GGG) and Its Implications for Performance Accountability Marsuni, Nur Sandi; Rasulong, Ismail; Adzim, Faidul
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7876

This study aims to examine several critical issues, such as the influence of local government competence and professionalism of government internal control apparatus on the implementation of Good Government Governance (GGG), as well as the impact of Good Government Governance (GGG) on local government performance. The research method used is Literature Review Analysis. This study uses fifteen references, two Scopus articles, ten national articles, and three books on local government organizations in Indonesia. Our findings show that the implementation of GGG is influenced by the competence and professionalism of local government officials as well as government internal supervision, and the implementation of Good Government Governance (GGG) affects the accountability performance of local governments.

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