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All Journal The Es Accounting and Finance Amnesty: Jurnal Riset Perpajakan
Sitti Rahma Sudirman
Mulawarman University
Economics, Econometrics & Finance

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Potential Sectors That Can Help Increase Local Revenue in Mahakam Ulu Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Abdurrahman Maulana Yusuf; Sitti Rahma Sudirman; Melda Aulia Ramadhani
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.103

Abstract

This study aims to find sectors that can contribute to the increase in Local Original Income (PAD) of Mahakam Ulu Regency. Mahakam Ulu Regency has the potential of natural and human resources that can be utilized to encourage regional economic growth. Therefore, this study was conducted to understand the sectors contributing to PAD. The research method used involves analyzing the economic data of Mahakam Ulu Regency, identifying potential resources, and mapping the sectors' potential using tools such as LQ analysis, Klassen typology analysis, and Shift Share analysis. The results showed that several potential sectors affect the increase in PAD in Mahakam Ulu Regency: agriculture, forestry, fisheries, warehousing, and transportation. To improve PAD, it is necessary to carry out a development plan that includes development strategies for potential sectors, supporting policies, and implementation steps.
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sitti Rahma Sudirman; Haslindah Haslindah; Wahyuni Saleh; Ardhiatul Halima Tuasalamony; Muhammad Rinaldi
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sitti Rahma Sudirman; Nurfiza Widayati; Yunita Fitria; Muh Ainul Yaqin
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits Muh. Ainul Yaqin; Ardhiatul Halima Tuasalamony; Sitti Rahma Sudirman; Nur Alfiah Rezkiyanti
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1yb6n177

Abstract

This study investigates the influence of perceived convenience, perceived satisfaction, and tax understanding on the intention to adopt e-Filing among individual taxpayers registered at KPP Pratama Tenggarong. In addition, this research examines the moderating role of perceived information technology benefits in strengthening these relationships. Using a quantitative approach, primary data were collected from 100 respondents through offline and online questionnaires distributed to individual taxpayers who submitted their annual tax returns via e-Filing. The sampling technique used was purposive sampling, and data were analyzed using SmartPLS version 4.1 with measurements based on a five-point Likert scale. The findings reveal that perceived convenience, perceived satisfaction, and tax understanding each have a significant positive effect on taxpayers’ intention to use e-Filing. These results indicate that when taxpayers perceive e-Filing as easy to use, satisfactory, and supported by adequate knowledge of taxation procedures, their willingness to adopt the system increases. However, the study also finds that perceived benefits of information technology do not moderate the relationship between perceived convenience, perceived satisfaction, and tax understanding on e-Filing adoption intention. This suggests that although taxpayers recognize the advantages of technology, such perceptions do not necessarily strengthen their intention to use e-Filing. The study contributes to the enrichment of Technology Acceptance Model (TAM) development by incorporating satisfaction, tax understanding, and IT benefits as extended variables. Practically, the results provide insights for tax authorities to improve e-Filing services by enhancing system usability, ensuring user satisfaction, and increasing taxpayers’ understanding to support higher adoption rates.
Co-Authors Abdurrahman Maulana Yusuf Ardhiatul Halima Tuasalamony Ardhiatul Halima Tuasalamony Melda Aulia Ramadhani Muh Ainul Yaqin Muh. Ainul Yaqin Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Nur Alfiah Rezkiyanti Nurfiza Widayati Wahyuni Saleh Yunita Fitria