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Fadlia Nasaruddin
Universitas Muslim Indonesia
Economics, Econometrics & Finance Education Electrical & Electronics Engineering

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THE EFFECT OF THE IMPLEMENTATION OF INFORMATION TECHNOLOGY (E-SYSTEM) ON TAXPAYER COMPLIANCE WITH THE USE OF TECHNOLOGY AS MODERATION VARIABLES IN KPP PRATAMA MAKASSAR UTARA Fatimah Hidayahni; Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1113

Abstract

This study aims to examine the effect of the application of information technology (e-system) on tax compliance with the use of technology as a moderating variable at KPP Pratama Makassar Utara. The sample in this study was taxpayers who were registered at KPP Pratama Makassar Utara. This study uses primary data, direct research by giving questionnaires to respondents. The data analysis method uses the smart PLS approach to test the effect of the application of information technology (e-system) on taxpayer compliance with the use of technology as a moderating variable. The analytical method used is simple linear regression analysis. The results showed the application of information technology had a positive and significant effect on taxpayer compliance. The application of information technology has a positive and significant effect on taxpayer compliance by being moderated by the use of technology.
MEANING OF PROFIT FOR STUDENTS OF ACCOUNTING IN RELIGIOUS BASED EDUCATION IN THE CITY OF MAKASSAR. Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1128

Abstract

This study aims to determine how perceptions of the meaning of profit are seen from the perspective of students, especially accounting students at religious-based colleges in Makassar City. The research approach used is a qualitative Interpretive approach, research that provides an opportunity to obtain a deeper understanding of profit from the perspective of the students. This study will attempt to understand how the informants own views about the meaning of profit in their life as a student. By using hermeneutic intentionalism as a data analysis technique, this study concludes four (4) meanings of profit for a student. The first meaning of profit is a motivator as seen from the motivation to start a business or venture. The second meaning of profit is an investment in the hereafter which is called alms to become an amal Jariyah which will be the same as savings in the hereafter. This charity from an economic point of view means loss, but from a religious and social perspective it will be different. The third meaning of profit is a symbiotic mutualism in the form of comfort between the seller and the buyer, no one is harmed. The fourth meaning of profit is welfare and an impression which is called the fulfillment of personal needs and the needs of others as well as an attitude of respect and appreciation. It is one form of our interactions between humans.
EVALUATION OF THE INTERNAL CONTROL SYSTEM IN IMPROVING THE HEALTH SERVICE SYSTEM AT IBNU SINA HOSPITAL MAKASSAR Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 2 No 2: September 2017
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v2i2.1136

Abstract

This study aims to determine the application of the COSO internal control system in improving the health service system applicable to Ibnu Sina Hospital in Makassar. This research uses descriptive research with a qualitative approach. The data analysis method used is descriptive method with data collection, data reduction, descriptive data presentation and conclusion. The result of this research is that the internal control system at Ibnu Sina Hospital has been running quite well, which has implemented the existing internal control elements. Such as separation of duties, authorization system, using a computerized system in processing data. The health service system at Ibnu Sina Hospital is equipped with a good internal control system; the health service system has implemented elements of an effective internal control system.
ONLINE TRANSPORTATION BUSINESS TAX COMPLIANCE Ardhiatul Halima Tuasalamony; Fadlia Nasaruddin; Tenriwaru Tenriwaru
JOSAR (Journal of Students Academic Research) Vol 5 No 2: September 2020
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v5i2.1146

Abstract

This study aims to determine how the compliance of online transportation business taxpayers in fulfilling tax obligations as taxpayers at the Pratama West Makassar Tax Office (KPP). The basis of this research is a qualitative descriptive type of research. The analytical method used in this study refers to the steps proposed by Miles and Huberman. Data obtained from the results of this study through semi-structured interviews and documentation. Informants in this study were employees of Pratama Tax Office (KPP) West Makassar and several online transportation partners / drivers. The results show that not all online transportation partners / drivers understand tax reporting procedures properly, the efforts of Pratama Tax Office (KPP) West Makassar to minimize the obstacles that occur, by socializing taxation either directly or through social media or online. Another problem that arises is that there are no specific regulations governing the online transportation business classification (KLU) itself. So it is difficult to detect tax compliance of online transportation business taxpayers.
Co-Authors Ardhiatul Halima Tuasalamony Fatimah Hidayahni