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All Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research Journal Development Manecos
Aulia, Fira Andhara
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA Aulia, Fira Andhara; Burhan, Imron; Den Ka, Veronika Sari
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.518

Abstract

Penelitian ini bertujuan untuk mengetahui realisasi pencapaian target penerimaan pajak pada KPP Pratama Makassar Utara, mengetahui upaya KPP Pratama Makassar Utara dalam mencapai realisasi penerimaan pajak tahun 2021 dari target yang telah ditentukan dan faktor yang mempengaruhi realisasi penerimaan pajak di KPP Pratama Makassar Utara tahun 2021 dalam mencapai target yang telah ditentukan. Penelitian ini merupakan jenis penelitian kualitatif dekriptif. Data yang digunakan adalah data sekunder dan data primer. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak pada KPP Pratama Makassar Utara tahun 2021 mengalami peningkatan. Upaya realisasi penerimaan pajak pada KPP Pratama Makassar Utara yaitu Melakukan kegiatan ekstensifikasi pajak, intensifikasi pajak, sosialisasi dengan instansi pemerintah maupun instansi swasta serta melakukan kegiatan penagihan dan pemeriksaan pajak. Faktor yang mempengaruhi peningkatan realisasi penerimaan pajak pada KPP Pratama Makassar Utara yaitu faktor eksternal berupa pertumbuhan ekonomi yang fluktuasinya meningkat sejalan dengan penerimaan pajak dan kepatuhan wajib pajak dalam membayar pajaknya serta faktor internal yakni aplikasi DSE (Daftar Sasaran Ekstenktifikasi), APPROWEB (Aplikasi Profil Berbasis Website), peningkatan pemeriksaan kepatuhan pajak dan sosialisasi ke instansi pemerintah maupun swasta. Peningkatan jumlah penerimaan pajak dapat mencapai target dengan meningkatkan kinerja dari pegawai pajak
ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA Aulia, Fira Andhara; Burhan , Imron; Ka, Veronika Sari Den
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.40

Abstract

This study aims to determine the realization of the achievement of tax revenue targets at the North Makassar Tax Office, to find out the efforts of the North Makassar Tax Office to achieve the realization of tax revenues in 2021 from the predetermined targets and the factors that influence the realization of tax revenues at the North Makassar Tax Office in 2021 in achieving predetermined targets. The results of the study indicate that the realization of tax revenues at the North Makassar Tax Office in 2021 has increased. Efforts to realize tax revenue at the North Makassar Tax Office are conducting tax extensification activities, tax intensification, socialization with government agencies and private institutions as well as conducting tax collection and audit activities. Factors that affect the increase in the realization of tax revenues at the North Makassar Tax Office are external factors in the form of economic growth whose fluctuations increase in line with tax revenues and taxpayer compliance in paying taxes and internal factors, namely the DSE application (Target List Extensification), APPROWEB (Website-Based Profile Application), increased tax compliance audits and socialization to government and private agencies. Increasing the amount of tax revenue can achieve the target by improving the performance of tax officials.
Exploring the Potential of Seaweed-Based Bioplastic Production in Pangkep Islands Pratiwi, Wahyuni Nur; Wulandari, Magvira; Aulia, Fira Andhara
Journal Development Manecos Vol. 2 No. 3 (2024): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/604107

Abstract

This research aims to find out the possibility of seaweed for the production of bioplastic in the Pangkep Islands and consideration its socio-economic and environmental benefit assessments. Hailing from a qualitative paradigm, the study collected input from the relevant local stakeholder’s seaweed farmers, environmental campaigners, and government or policymakers- to ascertain the patterns of opportunity and threats. Research evidence indicate that seaweed bioplastics could further income sources, improve on the sustainability, and lower reliance on standard seaweed markets. Nevertheless, technological constraints technological constraints, socio cultural issues, and lack of government support, regulatory barriers to market entry are some disturbing factors. The study also finds that it requires a multi-stakeholder engagement model to create policies for seaweed-based biopolymers to increase the chances of success. This research adds to existing literature on the development of sustainable bioplastic solutions in developing countries and the trade-off challenges that can occur during the manufacturing and consumption process.
Co-Authors Burhan , Imron Burhan, Imron Den Ka, Veronika Sari Ka, Veronika Sari Den Pratiwi, Wahyuni Nur Wulandari, Magvira