Article Per Year (5 Year)
p-Index From 2021 - 2026
1.037
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Amnesty: Jurnal Riset Perpajakan
Rustan Rustan
Muhammadiyah University of Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Andi Arifwangsa Adiningrat; Rustan Rustan; Ainun Mardiyah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga & Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga & PE-companion tax consultant, successfully effectively.
Transformasi Audit Keuangan Berbasis Digital Dalam Penguatan Tata Kelola Keuangan Dan Financial Sustainability UMKM Dan Koperasi Nurjanna Nurjanna; Rustan Rustan; Andi Arifwangsa Adiningrat; Sitti Mukarramah; Sitti Zulaeha
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): 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.v6i6.10034

Abstract

Transformasi digital menjadi tuntutan strategis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) serta koperasi dalam menghadapi dinamika ekonomi yang semakin kompleks. Namun, pada praktiknya, banyak UMKM dan koperasi di Kota Makassar masih menghadapi permasalahan dalam tata kelola keuangan dan audit yang ditandai dengan pencatatan manual, lemahnya pengendalian internal, serta rendahnya kualitas laporan keuangan. Kondisi tersebut berdampak pada keterbatasan akses pembiayaan dan rendahnya keberlanjutan finansial usaha. Penelitian ini bertujuan untuk menganalisis transformasi audit keuangan berbasis digital dalam memperkuat tata kelola keuangan dan meningkatkan financial sustainability UMKM dan koperasi di Kota Makassar. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap pengelola UMKM, pengurus koperasi, auditor, serta pendamping UMKM. Hasil penelitian menunjukkan bahwa penerapan audit keuangan berbasis digital mampu meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan, serta memperkuat proses pengambilan keputusan usaha. Meskipun demikian, implementasi audit digital masih menghadapi hambatan berupa keterbatasan literasi digital, infrastruktur teknologi, dan resistensi terhadap perubahan. Secara keseluruhan, transformasi audit keuangan berbasis digital berkontribusi positif terhadap penguatan tata kelola keuangan dan keberlanjutan finansial UMKM dan koperasi, sehingga memerlukan dukungan pelatihan, pendampingan, dan kebijakan yang berkelanjutan
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Muhammad Adil; Rustan Rustan; Naidah Naidah; Andi Amelia Cahyanti
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
Implementation Of Input Tax Prepopulated Data And Vat E-Spt In Increasing Value Added Tax Reporting Agency Tax Registered At Kpp Pratama Bulukumba Rika Solihatun; Rustan Rustan; Agusdiwana Suarni
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7502

Abstract

Prepopulated Input Tax Data and Electronic Notification Letters (e-SPT) The PNN period is one part of the modernization process of Tax administration, so that taxpayers have the convenience of fulfilling and completing their obligations, so that the fulfillment of their tax obligations can be completed easily in their implementation, and the aim is to create an orderly and transparent tax administration. The purpose of this study is to determine the application of prepopulated input tax data and e-SPT Period of VAT in increasing the value added tax reporting of corporate taxpayers. The method used in this research is descriptive research type. To obtain the necessary data, the authors carried out data collection activities for 2018-2021, by interviewing Mr. Dwi Bagas Widianto as the System Administrator or the Data Quality Assurance Section. The results of this study indicate that the application of prepopulated tax data and e-SPT for the VAT period is very effective and efficient at KPP Pratama Bulukumba, it can be seen from the increase in Value Added Tax reporting and the use of the Prepopulated data system and e-SPT for the VAT period which is increasing every year. It is hoped that the Directorate General of Taxes and their regional offices should be able to improve their performance, including by providing counseling about the importance of paying taxes on time, and providing the best services, especially for taxpayers.
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Andi Arifwangsa Adiningrat; Rustan Rustan; Asrah Puspita Ningsih; Siti Aisyah
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
Co-Authors Agusdiwana Suarni Ainun Mardiyah Andi Amelia Cahyanti Andi Arifwangsa Adiningrat Asrah Puspita Ningsih Muhammad Adil Naidah Naidah Nurjanna Nurjanna Rika Solihatun Siti Aisyah Sitti Mukarramah Sitti Zulaeha