Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Public, and Accounting (JEPA) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Sekretaris & Administrasi Bisnis
Abdul Gafur
POLITEKNIK BAUBAU
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Peranan Wanita pada Usaha Pengolahan Ikan Asap dalam Peningkatan Pendapatan Rumah Tangga Misran Hani; Muarif Leo; Abdul Gafur; Risna Risna
Jurnal Sekretaris dan Administrasi Bisnis Vol 9 No 1 (2025): Jurnal Sekretaris dan Administrasi Bisnis
Publisher : LPPM Universitas Taruna Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31104/jsab.v9i1.474

Abstract

In this research, the main problem raised is what is the role of women in the smoked fish processing business in increasing income in Gerak Makmur Village, Sampolawa District, South Buton Regency? This research aims to determine the role of housewives in increasing family income in Gerak Makmur Village. This research uses a qualitative approach. The subjects in this research were seven housewives (grilled fish sellers in Gerak Makmur Village. Data collection in this research was carried out using research instruments in the form of interviews, observation and documentation. The data obtained was analyzed descriptively. Based on the research results , it was concluded that (1) The income of grilled fish business actors in 2023 is quite high, the average income of business actors is IDR 46,216,423 per month or the equivalent of IDR 34,360,000 per year South Buton Regency in 2023 of IDR 394,744 /capita/month then shows the large role of grilled fish business actors in meeting the needs of families. Housewives are mostly the main activity which is carried out entirely with the head of the family and other family members , not just a side activity of a housewife
Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak: Pengaruh Orientasi terhadap Uang, Implementasi coretax dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak Abdul Gafur; Muarif Leo leo; Risna; Misran
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.6790

Abstract

Penelitian ini bertujuan untuk menguji pengaruh orientasi terhadap uang, implementasi Coretax, dan pemahaman perpajakan terhadap persepsi wajib pajak UMKM mengenai penggelapan pajak. Populasi penelitian adalah wajib pajak UMKM di Kota Baubau, dengan sampel yang dipilih menggunakan teknik purposive sampling. Dari 99 kuesioner yang berhasil dikumpulkan, sebanyak 89 kuesioner memenuhi kriteria dan dapat diolah lebih lanjut. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert dan dianalisis menggunakan metode regresi linear berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa orientasi terhadap uang berpengaruh positif dan signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak, sedangkan implementasi Coretax dan pemahaman perpajakan tidak berpengaruh signifikan secara parsial. Namun, secara simultan ketiga variabel tersebut terbukti berpengaruh signifikan terhadap persepsi wajib pajak mengenai penggelapan pajak. Hasil penelitian ini menegaskan pentingnya penguatan kesadaran moral dan etika perpajakan, optimalisasi layanan perpajakan berbasis teknologi yang lebih mudah diakses, serta peningkatan pendampingan dan edukasi perpajakan kepada wajib pajak UMKM.
APAKAH INVESTOR MEMBERIKAN PENGHARGAAN ATAU SANKSI TERHADAP PRAKTIK PENGHINDARAN PAJAK? TINJAUAN LITERATUR REVIEW Muarif Leo; Abdul Gafur; Risna Risna; Misran Misran; Andriani Saputri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.499

Abstract

This study aims to analyze how investors respond to corporate tax avoidance practices and to identify whether the capital market tends to reward or penalize such practices. The study employs a Systematic Literature Review (SLR) method in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. The literature was selected based on the following criteria: a population of publicly traded companies; the phenomena of tax avoidance and tax aggressiveness; the context of capital market consequences; and relevance to the research questions. The analysis was conducted by synthesizing findings from previous studies that link tax avoidance practices to investor responses and corporate market value. The results indicate that investor responses to tax avoidance are not uniform. Investors may reward companies when tax avoidance is perceived as an efficiency strategy that increases after-tax cash flow and corporate value. Conversely, investors may penalize companies when such practices are viewed as increasing risk, reducing transparency, and reflecting opportunistic management behavior. The findings indicate that corporate governance, audit quality, institutional ownership, political connections, social responsibility, and investor protection play a role in shaping market responses. This study confirms that the impact of tax avoidance on capital markets is contextual.
Co-Authors Andriani Saputri Misran Misran Misran Muarif Leo Muarif Leo leo Risna