Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal COMPETITIVENESS JOURNAL Amnesty: Jurnal Riset Perpajakan Journal La Bisecoman INVOICE : JURNAL ILMU AKUNTANSI
Su’un, Muh.
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DALAM PERENCANAAN, PENGENDALIAN DAN PENGAMBILAN KEPUTUSAN PADA ARAYAH MADANI GROUP Jurjais, Andi Andika; Su’un, Muh.; Hajering, Hajering
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.266 KB) | DOI: 10.26618/inv.v3i1.6024

Abstract

Information including important things for making decisions. Processing and utilization of data will be maximized if it is assisted by a management accounting information system. The purpose of this study is to analyze the use of management accounting information systems in planning, controlling and making decisions at Arayah Madani Group. This type is qualitative using an interpretive paradigm approach. The informants who are the source of the data are the head of the marketing CR division, the head of the finance accounting division and the head of the purchasing warehouse division. The research results obtained: 1) Arayah Madani Group uses a management accounting information system in the form of the Acccurate application which functions to process transaction information in accordance with PSAK, 2) planning at Arayah Madani Group is made according to division requirements and submitted by the Manager to the Board of Directors for later approval, 3) Control and Decision making starts from the manager submitting the planning to the directors and the final decision awaits the decision of the board of directors.
EFEKTIVITAS PEMUNGUTAN PAJAK PROGRESIF TERHADAP PENDAPATAN ASLI DAERAH PADA KANTOR SAMSAT KOTA MAKASSAR Yulianti, Yulianti; Mursalim, Mursalim; Su’un, Muh.
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5313

Abstract

This study aims to determine the effectiveness of progressive tax collection on local revenue at the Samsat Office for Makassar 1 Selatan Region. This research is descriptive qualitative. The types of data used are primary data and secondary data. Collecting data using observation, interview and literature techniques. The results of this study indicate that the collection of Progressive Motor Vehicle Taxes has been very effective in the period 2016 to 2018 and has a very significant impact on Regional Original Income.
The Effect of Awareness, Knowledge and Tax Sanctions on Taxpayer Motivation Musda, Muhammad Alqizhaz Faizal; Su’un, Muh.; Sari, Ratna
Journal La Bisecoman Vol. 5 No. 6 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i6.1802

Abstract

This study investigates the impact of tax awareness, tax knowledge, and tax sanctions on taxpayer motivation in fulfilling their tax obligations. Utilizing quantitative methods, the study finds that both tax awareness and tax knowledge significantly and positively influence taxpayer motivation, while tax sanctions also play an important role. The results show that tax awareness (p = 0.045) and tax knowledge (p = 0.000) contribute to intrinsic motivation, enhancing voluntary compliance by fostering a sense of social responsibility and understanding of taxes' role in national development. In contrast, tax sanctions, while effective in ensuring compliance through deterrence, act more as hygiene factors, promoting minimal compliance. Herzberg’s Motivation Theory supports these findings, highlighting that intrinsic motivator, such as awareness and knowledge, lead to long-term voluntary compliance, while sanctions only ensure basic compliance. The study emphasizes the importance of education and transparency in improving taxpayer understanding and motivation. Policymakers should prioritize initiatives that increase tax knowledge and awareness to cultivate a culture of compliance, rather than solely focusing on punitive measures. Ultimately, enhancing taxpayer motivation through education and awareness programs is critical to fostering sustainable tax compliance.
ANALISIS POTENSI, KONTRIBUSI, DAN EFEKTIVITAS PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PEMERINTAH PROVINSI SULAWESI SELATAN Hartati, Hartati; Su’un, Muh.; Junaid, Asriani
COMPETITIVENESS Vol. 8 No. 2 (2019): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jmbc.v8i2.4458

Abstract

The objectives of this study are: 1) to determine and analyze the potential of Motor Vehicle Taxes in increasing South Sulawesi Province Original Revenue, 2) to determine and analyze the contribution of Motor Vehicle taxes in increasing Regional Original Income in South Sulawesi Province, and 3) to determine and analyzing the effectiveness of Motor Vehicle taxes in increasing the Regional Original Revenue of South Sulawesi Province.This study uses secondary data in the form of: 1) data on the number of motorized vehicles in South Sulawesi Province in 2014-2018, 2) data on targets and realization of Motor Vehicle Taxes for 2014-2018, and 3) data on targets and realization of Regional Original Revenue in 2014 -2018. Data collection was carried out at the Regional Revenue Agency Office of South Sulawesi Province, using the formula for potential, contribution, and effectiveness.The results showed that: 1) Motor Vehicle Taxes have enormous potential in supporting the Regional Original Income of South Sulawesi Province but have not been optimal in withdrawing and management, 2) Motor Vehicle Taxes have a significant contribution to support the Regional Original Income of South Sulawesi Province, and 3) Motor Vehicle Tax is effective in supporting the increase in Regional Original Revenue in South Sulawesi Province. This means that the Motor Vehicle Tax has a very significant effect in increasing the Regional Original Revenue of South Sulawesi Province. Keywords: Potential, Contribution, Effectiveness, Motor Vehicle Taxes, Regional Original Income
Co-Authors Hartati Hartati Junaid, Asriani Jurjais, Andi Andika Mursalim Mursalim Musda, Muhammad Alqizhaz Faizal Ratna Sari Yulianti Yulianti