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All Journal Jurnal Ilmiah Manajemen "E M O R" Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) JURNAL MANAJEMEN BISNIS Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) Jurnal Abmas Negeri (JAGRI) Journal of Training and Community Service Adpertisi Jurnal Penelitian Pendidikan Indonesia JER
Adiningrat, Andi Arifwangsa
Faculty Of Economics And Business, Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : International Journal of Economics Development Research (IJEDR)

 1 
Increasing Taxpayer Compliance Through The Implementation of Tax Management Models Rustan Rustan; Andi Arifwangsa Adiningrat; Idrawahyuni Idrawahyuni
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5011

Abstract

Taxpayer non-compliant behavior can indeed be one of the main causes of tax violations. A tax gap occurs when there is a difference between the amount of tax that a taxpayer should pay and the amount of tax that is actually paid. Efforts that can be made to increase taxpayer compliance with the approach that has been implemented is the application of a tax management model which is designed to help taxpayers understand their obligations, manage tax payments, and minimize the risk of non-compliance. This research aims to determine the tax management model that is implemented can affect taxpayer compliance. The data analysis method in this research uses qualitative methods, this method is to answer the problem formulation. The data collection technique in this research was carried out by distributing questionnaires and interviews with informant sources at the Massaniga & Partners Tax Consultant Office. The research results show that the tax management model has an effective impact in increasing taxpayer compliance.
The Effect of Coorporate Governance on Financial Performance in Food and Beverage Sub Sector Manufacturing Listed on The Indonesian Stock Exchange Alfiana Alfiana; Iwan S Seber; Rustan Rustan; Adindah Novihartina Jafar; Sahari Sahari; Andi Arifwangsa Adiningrat
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 5 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5027

Abstract

There are various problems with the company's financial performance that can affect the company's stability, profitability and growth. One of the key factors that can support improving a company's financial performance is the implementation of a good corporate governance system or what is often referred to as corporate governance. Strong corporate governance can help create a transparent, accountable and efficient environment, which in turn can improve the Company's financial performance. This research aims to determine and analyze the influence of financial governance on financial performance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. The type of data in this research is secondary data from the Indonesian Stock Exchange in the 2020-2022 financial reports. The data analysis method in this research is quantitative data with the help of the SPSS 25 application with analysis of the t test, f test and coefficient of determination test. The research results show that corporate governance (the independent board of commissioners, board of directors, managerial ownership and institutional ownership) simultaneously have no effect and are not significant on financial performance of manufacturing companies listed on the Indonesia Stock Exchange
Zakat in Poverty Alleviation and Improving The Community’s Financial Economy: The Role of Empowerement Human Resources A. Nur Fitrianti; Andi Arifwangsa Adiningrat; Sri Wahyuni; Idrawahyuni Idrawahyuni; Warda Warda
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.6165

Abstract

Poverty occurs due to several factors, including low education, low work productivity, minimum wage, human development index, unemployment and other factors. This research aims to determine the role of human resources in the distribution of zakat in alleviating poverty, and to determine zakat in alleviating poverty and improving the community financial economy through community empowerment. The research approach uses qualitative descriptive analysis. The data collection technique was carried out by distributing questionnaires, interviewing informants and drawing on journal articles related to the research variables. The qualitative steps are carried out by reduction, presentation and drawing conclusions. The research results show that (1). The role of human resources in distributing zakat is quite effective but not yet optimal, (2). Zakat in alleviating poverty through community empowerment in the aspect of zakat in individual economic independence is categorized as effective even though it is not completely independent, and 3). Zakat which is managed using a human resource empowerment approach has great potential to improve the community's financial economy, although it is not yet optimal
Co-Authors A. Nur Fitrianti Adindah Novihartina Jafar Adindah Novihartina Jafar Agus Setiono Agussalim Akhmad, Akhmad Alfiana Amiruddin, Amiruddin Andi Amran Asriadi Andi Arwinny Asmasary Andi Jam’an Andi Rustam Andi Rustam Andika Pramukti Arniati Arniati Arniati Asdar Asdar Asdi Asdi Asdi Ayani Dinasti Azira Tahir Dito Anurogo Faidul Adziem Faidul Adzim Fera Firyal Thahir Funco Tanipu Hamzah, Pratiwi Idrawahyuni Idrawahyuni Irmawati A Husen Iwan S Seber Mahardika Catur Putriwana Malik Mahfudnurnajamuddin, Mahfudnurnajamuddin Moh Aris Pasigai Muhammad Adil Muhammad Nur Muhammad Nur Abdi Muhammad Rusydi Muhe, Arniati Muryani Arsal Naidah, Naidah Nur Afni Nur Amalianty Nur Ismi Barda Nurjanna Nurjanna Nurjanna Nurjanna Nurwahyuni Rendra Anggoro Rini Sulistiyanti Rusnaedi Rusnaedi Rustan Rustan . Rustan Rustan Rustan Unismuh Sahari Sahari Saida Said Sheila Kusumaningrum Siti Aisyah Sitti Marhumi Sitti Mukarramah Sitti Zulaeha Sri Andayaningsih Sri Wahyuni Suarni, Agusdiwana Syamsuddin Syamsuddin Ummu Kalsum Ummu Kalsum Warda . Warda Warda Warda Warda Yuyu Ruhayu Zalkha Soraya