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The Influence of Adiministrative Sanctions and Motor Vehicle Taxpayer Awareness on Tax Payment Compliance at The Pangkep Regency Samsat Office Andi Nur Alamsyah Arsyad; Masrullah; Indriana
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pczgc563

Abstract

The objective of this study is to analyze the effect of administrative sanctions and taxpayer awareness on the compliance of motor vehicle tax payments at the Samsat Office in Pangkep Regency. The research uses  a quantitative approach by distributing questionnares to 100 respondets who are motor vehicle taxpayers. An analysis was conducted on the data using multiple linier regressions with the help of Statistical Package for the Social Science (SPSS) software version 30. The results show that both administrative sanctions and tax payer awareness exert a favorable and statistically significant impact on motor vehicle tax payment compliance. These findings suggest that enhancing the effectiveness of sanctions and improving public tax awareness can promote taxpayer compliance, thereby supporting the increase of regional tax revenue.
Equipping the Young Generation with Modern Accounting Skills using Zahir Accounting Ismawati; Masrullah; Indriana; Nurinaya; Sitti Marhumi; Saida Said
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/nprggw16

Abstract

The rapid advancement of digital technology and the increasing demand for industry-relevant competencies have transformed the field of accounting, shifting practices from manual processes to computerized systems. This community engagement program aims to strengthen the technological and accounting competencies of students at SMA Muhammadiyah 1 Unismuh Makassar by introducing Zahir Accounting as a modern, practical, and industry-recognized accounting software. The program responds to a significant skills gap, where many students lack exposure to accounting applications commonly used in professional settings. Through a one-day intensive workshop conducted at the Faculty of Economics and Business, Universitas Muhammadiyah Makassar, participants received training on financial management concepts, software navigation, and the preparation of complete financial statements using Zahir Accounting. The activity included theoretical lectures, hands-on tutorials, and guided simulations to ensure students gained both conceptual understanding and practical experience. Findings from the program indicate substantial improvements in students’ digital literacy, financial reporting skills, and awareness of technology-based accounting practices. Moreover, the training enhanced students’ confidence and preparedness to enter the workforce or pursue entrepreneurial endeavors, aligning with Muhammadiyah’s vision of developing competent, values-driven human resources. The program demonstrates the relevance of integrating modern accounting tools into secondary education and highlights the need for continuous training and the development of tailored learning modules to ensure long-term impact and sustainability.
Co-Authors Afifah Junianti Triyanto Anas, Muh Fauzi Andi Nur Alamsyah Arsyad Ismawati Ismawati Ismawati Kania Alma Tiara Khadijah Darwin Lubis, Arjuna Hiqma Marsuni, Nur Sandi Masrullah, Masrullah Mohamad Agung Rokhimawan Muhammad Rasywan Syarif Mursyid Fikri Nurinaya Ramli, Muh. Sabilla, Dipty Maura Saida Said Saifullah Sanjaya, Artha Sitti Marhumi Yayan Suryana