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All Journal Tangible Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Rahmah Annusfy
Mushoddiq Rahman, Ahmad Nashiruddin
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Religion Humanities Chemistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Neuroscience Public Health Social Sciences Other

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Journal : Tangible Journal

 1 
Analisis Penerimaan Pajak dan SPT Wajib Pajak Orang Pribadi Pengusaha pada KPP Makassar Barat Rahman, Ahmad Nashiruddin Mushoddiq; Adriansyah, Adriansyah; Dayanti Br Ginting, Chris; Yunita Yusuf, Yulia; Humayrah Rais, Anisatun
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.616

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengkaji tren penerimaan pajak dan pelaporan SPT pengusaha. Metode penelitian yang digunakan adalah deskriptif kuantitatif, teknik pengumpulan data yang digunakan adalah dokumentasi, data diperoleh dari laporan realisasi penerimaan pajak Pengusaha yang dikeluarkan oleh Direktorat Jenderal Pajak (DJP) serta data kepatuhan wajib pajak dalam pelaporan SPT tahunan. Hasil penelitian menunjukkan bahwa dampak pandemi COVID-19 menyebabkan penerimaan pajak turun sebesar 37,3% dibandingkan tahun sebelumnya, persentase kepatuhan pajak menurun dari 66,7% pada tahun 2019 menjadi 40,7% pada tahun 2023. Faktor yang mempengaruhi kepatuhan wajib pajak antara lain pandemi COVID-19 yang menyebabkan banyak pelaku usaha mengalami kesulitan ekonomi sehingga berpengaruh terhadap kemampuan mereka dalam memenuhi kewajiban perpajakan. Kebijakan perpajakan, seperti penerapan tarif pajak yang lebih rendah bagi UMKM, yang meskipun bertujuan untuk meringankan beban pajak justru membuat beberapa wajib pajak merasa tidak perlu melaporkan SPT. 
Pengaruh Pemahaman Perpajakan, Love of Money, dan Diskriminasi Perpajakan terhadap Persepsi Mahasiswa Mengenai Tax Evasion Ryketeng, Masdar; Samsinar, Samsinar; Rahman, Ahmad Nashiruddin Mushoddiq
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.698

Abstract

This study aims to examine the influence of tax understanding, love of money, and tax discrimination on students' perceptions of tax evasion. The population in this study were students in the Applied Accounting Study Program at Makassar State University, while the sample was selected using a purposive sampling technique with the criteria of students who have acquired a basic understanding of taxation, namely Applied Accounting students from the 2021-2023 intake. Data were obtained through documentation methods and analyzed using the classical assumption test, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results showed that tax understanding, love of money, and tax discrimination simultaneously had a significant effect on students' perceptions of tax evasion. Partially, tax understanding and tax discrimination had a significant effect on tax evasion, while love of money had no significant effect. The coefficient of determination value of 23.6% indicates that the three independent variables are able to explain variations in tax evasion perceptions, while the remainder is influenced by other factors outside the model.
Persepsi Wajib Pajak Orang Pribadi terhadap Penerapan Coretax Administration System (CTAS) dalam Optimalisasi Penerimaan Pajak di KPP Pratama Makassar Selatan Idris, Hariany; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Ginting, Chris Dayanti Br
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.700

Abstract

This study aims to examine the perceptions of individual taxpayers regarding the implementation of the Coretax Administration System (CTAS) in optimizing tax revenue at the South Makassar Tax Office (KPP). This study focuses on taxpayer digital literacy and tax compliance costs, both partially and simultaneously, as well as their influence on tax revenue optimization. The research sample consisted of 100 individual taxpayers registered at the South Makassar Tax Office, selected using purposive sampling. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that taxpayers' digital literacy has a significant positive effect on tax revenue optimization, indicating that the better taxpayers' digital understanding, the higher their compliance in tax reporting, which supports tax revenue optimization. In addition, tax compliance costs also have a positive effect on tax revenue, with lower compliance costs increasing the likelihood of tax revenue optimization. Overall, this study shows that both variables have a significant contribution to tax revenue optimization efforts.
Co-Authors Adriansyah Adriansyah Adriansyah Andi Faisal Anisa Anisa Anisatun Humayrah Rais Bahri, Nur Alim Br. Ginting S, Chris Br. Ginting S, Chris Dayanti Dayanti Br Ginting, Chris Ginting, Chris Dayanti Br. Ginting, Wahyudi Pialanta Hamzah, Hajrah Hariany Idris Ismi Nur Maharani Azis Khairati, Miftah Isra Lamo, Muh. Luthfi Meyliani, Athiva Mustafa, Annisa Maulidya Nazwar, Muh. Naufal Nurhidayana, Nurhidayana Permadi, Indra Putra Gafur, Apritama Ryketeng, Masdar Samsinar Samsinar Samsinar Sangkala, Masnawaty Selvina Syam Yunita Yusuf, Yulia