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All Journal Jurnal Mirai Management International Journal of Management Research and Economics
Mardiana Ruslan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Compliance With Msme Taxpayers In Mamajang District Irwan Moridu; Lenny M. Posumah; Mardiana Ruslan; Rosfianti M. Yadasang; Rosma Ndiak
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.4721

Abstract

In particular for Mamajang District, this study aims to investigate four factors that can affect MSME taxpayer compliance: taxpayer awareness, tax authorities' services, knowledge and understanding of government regulations on taxation (PP No. 46 of 2018), and knowledge and understanding of taxpayers. 55 MSME respondents who were registered with the Office of Cooperatives, SMEs, and Industry in Makassar City made up the sample. The Isaac and Michael formula is used in the sampling technique, and its error rate is 4%. Multiple linear regression must be used to assess the data, as well as validity and reliability evaluations for research tools. According to the findings, the compliance of MSME taxpayers in the Mamajang District is significantly influenced by taxpayer knowledge and the modernization of the tax administration system. Keywords : Knowledge and Understanding of Government Regulations on Taxation, Taxpayer Awareness, Fiscal Services
Amnesty And Tax Mardiana Ruslan; Fitriani Fitriani; Lenny M. Possumah; Ririn Apriana M. Nur; Nurcahya Hartaty Posumah
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.936

Abstract

The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions. Tables and diagrams are used to depict the realization of motor vehicle tax income before and after the tax amnesty. The results of the survey show that because of the Amnesty tax relief program, more people in the city of Bandung are aware of paying motor vehicle taxes. This tax amnesty program also raises the original regional revenue in the motor vehicle tax sector until the predetermined objective is reached.
Cash Turnover And Receivables On Profitability Tio Devilishanti; Irwan Moridu; Fitriani Fitriani; Mardiana Ruslan; Cut Dina Handayani
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.920

Abstract

A company called PT. Trinusa Avia Mandiri provides ground handling services as well as other commercial endeavors that assist airport-based aviation enterprises. At the PT. Trinusa Avia Mandiri Halim Perdana Kusuma Airport Branch in Jakarta, the purpose of this study is to determine how the company's cash turnover and receivables affect profitability. Quantitative research is being conducted here. The purpose of hypothesis testing is to determine the degree to which the independent variable influences the dependent variable by using multiple linear regression analysis through the f and t tests. According to the study's findings, there is a partial relationship between cash turnover and profitability and receivables turnover, with a significance level of less than 7%. Furthermore, at a significance level below 7%,
Co-Authors Cut Dina Handayani Fitriani Fitriani Irwan Moridu Lenny M. Possumah Lenny M. Posumah Nurcahya Hartaty Posumah Ririn Apriana M. Nur Rosfianti M. Yadasang Rosma Ndiak Tio Devilishanti