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All Journal Bulletin of Community Engagement Akuntansi Pajak dan Kebijakan Ekonomi Digital
Yohanis Tasik Allo
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Intensitas Modal dan Leverage terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Teraftar di Bursa Efek Indonesia Periode 2020-2023 Lady Trifena Masa; Tirta Rangga Datu; Sita Yubelina Sabandar; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.370

Abstract

To be able to reduce corporate tax payments, it is necessary to conduct an evaluation of tax management. Companies can exercise tax aggressiveness to minimize their tax burden without going against existing government policies. This study aims to examine the influence of capital intensity and leverage on tax aggressiveness. The population of this study is companies in the consumer goods industry sector listed on the Indonesia stock exchange for the 2020-2023 period. In collecting samples using the purposive sampling method, then there were 108 samples obtained. The research data used is secondary data in the form of annual financial reports from sample companies. The data analysis methods are classical assumption tests and hypothesis tests. The results showed that the capital intensity variable had a significant influence on tax aggressiveness, while the leverage variabel has an influence but not significantly on tax aggressiveness.
Pengaruh Penerapan E-Samsat dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Kantor Samsat Makassar II) Apprilia Apprilia; Desi Linggi Allo; Mika Mallisa; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.371

Abstract

The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test and t test. The research results show that there is an influence between e-Samsat and tax sanctions on the level of motor vehicle taxpayer compliance
Analisis Tingkat Kepuasan Wajib Pajak terhadap Pelayanan di Kantor Samsat Makassar II Jesica Jesica; Mesi Melisa Lambe; Sita Yubelina Sabandar; Yohanis Tasik Allo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.373

Abstract

Efforts to improve taxpayer satisfaction are indeed targets in many regions. The key to achieving success is success in understanding taxpayer desires and satisfaction, so that SAMSAT is required to provide quality services and can provide added value to services for taxpayers. This research aims to determine taxpayer satisfaction with services at the Makassar II Samsat Office. The methods used in this research are the observation method and questionnaire method. The population studied in this research is vehicle tax payers at the Makassar II Samsat Office, Biringkanaya District, and the sample in this research is part of the population to be studied, totaling 100 tax payers. In this research, the type of data used is quantitative. The data analysis used is the process of organizing and sorting data into patterns, categories and basic units of description so that the themes can be found and working hypotheses can be formulated as suggested by the data. The results of this research show that the taxpayer satisfaction variable with services has a positive and significant effect which must provide an understanding regarding the level of taxpayer satisfaction with the services provided in order to provide a positive image of the Makassar II Samsat Office.
Peran Usaha Mikro Kecil Menengah (UMKM) dalam Pemberdayaan Ekonomi Masyarakat Desa Raju Gobal; Yohanis Tasik Allo; Duryana
Bulletin of Community Engagement Vol. 4 No. 2 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i2.1385

Abstract

This study aims to explore the role of Micro, Small, and Medium Enterprises (MSMEs) in empowering the community's economy, especially in rural areas. MSMEs are known as the main drivers of the local economy that make significant contributions to creating jobs, increasing household income, and reducing poverty. This study uses a qualitative literature approach by collecting and analyzing data from various literature sources, including books, journal articles, research reports, and relevant government documents. The results of the study indicate that MSMEs have a strategic role in diversifying the local economy, increasing competitiveness, and empowering communities through improving human resource skills and capacity. However, MSMEs also face various challenges, such as limited access to capital and financing, lack of training and mentoring, and limited market access. Therefore, greater support is needed from the government, financial institutions, and the private sector to overcome these obstacles and optimize the role of MSMEs in sustainable economic development. This study is expected to provide insights and recommendations for policy makers and MSME actors in increasing the contribution of MSMEs to community economic empowerment.
Co-Authors Apprilia Apprilia Desi Linggi Allo Duryana Jesica Jesica Lady Trifena Masa Mesi Melisa Lambe Mika Mallisa Raju Gobal Sita Yubelina Sabandar Tirta Rangga Datu