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All Journal JURNAL AKUNTANSI DAN AUDITING Dinasti International Journal of Digital Business Management Jurnal Bisnis Mahasiswa Al-Buhuts (e-journal) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
Bandang, Agus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Al-Buhuts (e-journal)

 1 
Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara Bandang, Agus; Patricia Yuliani Mambela; Nirwana, Nirwana; Haerial, Haerial
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6605

Abstract

This research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer's confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers' interest in using e-filing.
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance Bandang, Agus; Tristan Sarodjie, Kenzy Noel; Haerial, Haerial; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5715

Abstract

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.
Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari Bandang, Agus; Fadhel Rifkiadli; Andi Kusumawati; Haerial, Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7165

Abstract

This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.
Co-Authors A. Ahsan Amir Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Ahmad, A. Ikhwanul Albahrun, Yudi Basma Andi Kusumawati Anwar, Anas Iswanto Evrilyan, Dwi Fadhel Rifkiadli Fadila, Nuriya Farhan, Muh. Haerial, Haerial Hamid Habbe, Abdul HS, Rahmawati Kusniawati, Kusniawati Kusumawati, Andi Lopes, Rui Mahfiza Mahfiza Mahfiza Mahfiza, Mahfiza Mustari, Bakhtiar Nagu, Nadhirah Nirwana, Nirwana Nuralam Syamsuddin Nurdianti, Sitti Febri Nurwakia, Nurwakia Patricia Yuliani Mambela Prabowo, Odi Putra, Ryan Wiranata Sarah, Sriwahyuni Thalita Sada Abbas, Aulia Tristan Sarodjie, Kenzy Noel Ulman Idris, Muhammad Istiyansyah Zulfitri Handayani