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All Journal Journal of Accounting and Finance (JAF) Annusfy
Luthfiyyah, Luthfiyyah
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Kepatuhan Wajib Pajak Kaitannya dengan Pemberian Insentif Pajak Penghasilan (PPh) Pasal 25 pada Masa Pandemi Covid-19 di KPP Pratama Makassar Selatan” Luthfiyyah, Luthfiyyah; Mus, Abdul Rahman; Su'un, Muhammad
Journal of Accounting and Finance (JAF) Vol. 4 No. 1 (2023): Journal of Accounting & Finance (JAF)
Publisher : Program Pascasarjana Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (807.759 KB) | DOI: 10.52103/jaf.v4i1.1111

Abstract

Penelitian ini dilakukan bertujuan untuk menguji dan menganalisis kepatuhan Wajib Pajak Kaitannya dengan Pemberian Insentif Pajak Penghasilan (PPh) Pasal 25 pada Masa Pandemi Covid-19 di Kantor Pelayanan Pajak Pratama Makassar Selatan. Penelitian ini menggunakan data sekunder. Data yang digunakan dalam penelitian ini bersumber dari Tim E-Riset Kantor Pelayanan Pajak Pratama Makassar Selatan. Data dianalisis melalui program SPSS 22. Hasil penelitian ini menunjukkan bahwa: (1) Terdapat perbedaan kepatuhan membayarkan pajak sebelum dan saat pemberian insentif pajak PPh Pasal 25 di masa pandemi Covid – 19. (2) Terdapat perbedaan kepatuhan melaporkan SPT Masa PPh Pasal 25 sebelum dan saat pemberian insentif pajak di masa Covid-19.
Perencanaan dan Pengembangan Karir di Era Digital: Tinjauan Literatur atas Transformasi Strategi MSDM Modern Syabany, Inayah Nur; Amelia, Putri; Nurhalizah, Nurhalizah; Luthfiyyah, Luthfiyyah; Azisah, Andi Nurul
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 3 (2025): November 2025 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/xka6s978

Abstract

The development of digital technology in the Industry 4.0 era has driven significant transformation in Human Resource Management (HRM), particularly in career planning and development. Digitalization shifts career systems from hierarchical structures to competency-based digital career models that require employee self-management through continuous learning and technological utilization. This study employs a qualitative approach using a Systematic Literature Review of 2020–2025 publications on HR digitalization, HRIS, AI, Big Data, and LMS. The findings show that technology enhances the efficiency of competency mapping, performance assessment, and learning access, although challenges such as digital literacy gaps and resistance to change persist. Technology acts as an enabler, while the HR manager’s role evolves into a strategic talent architect who integrates technology with data-driven talent management.
Analisis Lingkungan Pemasaran dalam Menentukan Strategi Pengembangan Usaha pada UMKM Pondok Al-Azka Nurhalizah, Nurhalizah; Luthfiyyah, Luthfiyyah; B, Alfitra Nurhikma; Adriansyah, Muhammad; Ahmad, Syafar
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 7 (2026): March 2026, Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/vanz2753

Abstract

This study aims to analyze the marketing environment of Pondok Al-Azka to identify strategic opportunities and threats affecting business sustainability in the competitive housing market of Makassar. A qualitative descriptive approach was employed, utilizing case study methods and data collection through in-depth interviews and direct observations. The research findings reveal that Pondok Al-Azka possesses a significant competitive advantage through a penetration pricing strategy and extensive parking facilities, which are crucial factors for the student segment. However, the business faces substantial external threats, including high dependence on the academic calendar of Universitas Negeri Makassar and a shift in consumer preferences toward digital connectivity. Analysis of the marketing mix indicates that while low rental costs maintain local stability, the lack of digital visibility limits broader market reach. The study concludes that Pondok Al-Azka is currently in a stable yet vulnerable position. To ensure long-term growth, the business must transition from conventional to hybrid marketing strategies by integrating digital visibility via Google Maps and providing Wi-Fi facilities. Internal management improvements regarding cleanliness and order are also essential to enhance service quality. These strategic steps are vital for maintaining student loyalty and competing with modern housing alternatives in the digital era.
Co-Authors Adriansyah, Muhammad Ahmad, Syafar Amelia, Putri Azisah, Andi Nurul B, Alfitra Nurhikma Mus, Abdul Rahman Nurhalizah, Nurhalizah Su'un, Muhammad Syabany, Inayah Nur