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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Multidisciplinary Journal of Education, Economic and Culture
Wulandary, Alyn
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Persepsi Wajib Pajak Terhadap Pajak Penghasilan PP No. 23 Tahun 2018 (Studi UMKM Kabupaten Maybrat) Way, Anetha; Wulandary, Alyn
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.319

Abstract

This study aims to analyze the knowledge and understanding of Micro, Small, and Medium Enterprises Taxpayers regarding taxation according to Government Regulation Number 23 of 2018 in Maybrat Regency. This study was conducted through Observation, Interviews, and Documentation of Research Results that the level of knowledge and understanding of MSME Taxpayers regarding the implementation of Government Regulation Number 23 of 2018 is still too minimal, because some of the Business Taxpayers. The results of the study showed that there were MSME actors who stated that they knew about the collection of Article 11 Income Tax for various reasons, there were already tax collection rates but they did not really understand the calculation of taxes, so it can be concluded that the socialization of MSME taxes is still lacking. There is no ease and simplification in tax collection. According to the MSME actors that the researcher met, in paying taxes to tax officers it is said to be fair if the profits obtained are large
BUDGETING AND CONTROL PROBLEMS IN WARMON KOKODA VILLAGE, SORONG REGENCY Munzir, Munzir; Difinubun, Yusron; Khaerani, Annisa’; Wulandary, Alyn; Azisah, Nur; Astuti, Sri; Darmayanti, Intan
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2025

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk mengidentifikasi bentuk baru pengendalian anggaran untuk pengendalian virus corona di Warmon, desa Kokoda Aimas. Penelitian ini menggunakan studi kasus kualitatif dengan paradigma interpretatif. Informan untuk penelitian ini adalah empat perangkat desa dari Warmon Kokoda dan satu inspektur dari Inspektorat Sorong. Teknik pengumpulan data meliputi wawancara, observasi dan dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah model analisis interaktif yang terdiri dari tiga aliran simultan: pengumpulan data, reduksi data, dan inferensi/verifikasi. Ada dua jenis tes validitas data: analisis linguistik dan ekstensi observasional. Hasil penelitian menunjukkan bahwa bentuk kontrol efektif dalam mengelola anggaran, tetapi kebijakan nepotisme tidak efektif dalam mengidentifikasi calon penerima dukungan keuangan langsung dari dana desa. Sikap prinsip tetap, penerima tetap. Mereka yang melakukannya tidak memenuhi persyaratan yang ditetapkan oleh dewan desa. Kata kunci: Penganggaran; Mengendalikan; Warmon KokodaABSTRACTThe purpose of this study is to identify a new form of budgetary control for the control of coronavirus in Warmon, Kokoda Aimas village. This study uses a qualitative case study with an interpretive paradigm. The informants for this study were four village officials from Warmon Kokoda and one inspector from the Sorong Inspectorate. Data collection techniques include interviews, observation and documentation. The data analysis used in this study is an interactive analysis model consisting of three simultaneous streams: data collection, data reduction, and inference/verification. There are two types of data validity tests: linguistic analysis and observational extension. The results of the study show that the control form was effective in managing the budget, but the nepotism policy is not effective in identifying potential recipients of direct financial support from village funds. The principle attitude remains, the receiver remains. Those who do so do not meet the requirements set by the village board.Keywords: Budgeting; Controlling; Warmon Kokoda
Co-Authors Azisah, Nur Darmayanti, Intan Khaerani, Annisa’ Munzir Munzir, Munzir Rahmat Hidayat Rini, Tutri Hanggari Citra Sada, Rivaldy Leru Sanaba, Hardiman F. Sismar, Andi Sri Astuti Way, Anetha Yapen, Selvia Yusron Difinubun