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All Journal International Journal of Public Health Science (IJPHS) Jurnal Pendidikan Akuntansi Indonesia Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Equilibrium JURNAL ILMIAH PERSPEKTIF Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Ilmiah Edunomika (JIE) Klasikal: Journal of Education, Language Teaching and Science Journal of Applied Science, Engineering, Technology, and Education Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies Accounting Accountability and Organization System (AAOS) Journal Panrannuangku Jurnal Pengabdian Masyarakat International Journal of Community Service EduLine: Journal of Education and Learning Innovation Jurnal Iqtisaduna Islamic Accounting and Finance Review Chemistry Education Review Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economic Education and Entrepreneurship Studies Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Pendidikan Terapan Vokatek : Jurnal Pengabdian Masyarakat Information Technology Education Journal Journal of Accounting Taxing and Auditing (JATA) Journal of Embedded Systems, Security and Intelligent Systems Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat Prosiding Seminar Nasional Dies Natalis Universitas Negeri Makassar Jurnal Akuntansi dan Keuangan Syariah Jurnal MediaTIK Media Elektrik JAMP Study of Scientific and Behavioral Management (SSBM) Artificial Intelligence in Lifelong and Life-Course Education Jurnal Sipakatau Journal of Vocational, Informatics and Computer Education Indonesian Journal of Taxation and Accounting Journal of Applied Artificial Intelligence in Education Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies Amnesty: Jurnal Riset Perpajakan
Della Fadhilatunisa
Universitas Islam Negeri Alauddin Makassar
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Capital Intensity, Inventory Intensity, Leverage, and Tax Aggressiveness: CSR as a Moderator in Consumer Goods Companies Mohammad Hafis Zaenal; Jamaluddin Majid; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.29

Abstract

Tax aggressiveness is a crucial issue in corporate governance in Indonesia because it directly impacts state revenue and corporate legitimacy in the eyes of stakeholders. Differences in corporate financial characteristics, particularly capital intensity, inventory intensity, and leverage, are thought to influence a company's tendency to manage its tax obligations. This study aims to analyze the effect of capital intensity, inventory intensity, and leverage on tax aggressiveness and examine the role of Corporate Social Responsibility (CSR) as a moderating variable. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study sample consisted of 80 observations selected using a purposive sampling method. Hypothesis testing was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that capital intensity, inventory intensity, and leverage have a significant effect on tax aggressiveness. Furthermore, CSR disclosure is proven to strengthen the influence of inventory intensity and weaken the influence of capital intensity and leverage on tax aggressiveness. These findings indicate that CSR acts as a governance mechanism capable of moderating the relationship between corporate financial characteristics and tax aggressiveness. The primary contribution of this research is providing empirical evidence that CSR functions not only as a corporate social responsibility but also as a control instrument in corporate tax strategies in Indonesia.
The Dilemma of Auditors’ Professional Ethics in Enhancing Audit Effectiveness Nur Sakinah Irman; Sumarlin; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 2, Issue 1 (May) 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v2i1.30

Abstract

This study examines the professional ethical dilemmas faced by internal auditors within the Internal Supervisory Unit (SPI) at UIN Alauddin Makassar and their impact on the effectiveness of internal audits. This research employs a qualitative method with a phenomenological approach, and data were collected through interviews. The findings reveal that the dual roles of auditors can actually create a positive synergy between academic responsibilities and internal audit functions. Auditors face negative stigma from auditees, who perceive them as "watchdogs" or faultfinders. Auditors reported no pressure from university leadership, as all matters are entrusted to SPI. However, when audit findings directly involve the leadership, there are instances where the leadership requests that such findings be omitted from the audit report. In addition, auditors experience ethical dilemmas when auditing auditees with whom they have personal relationships. The presence of SPI and the strict application of professional ethics have contributed to enhancing the effectiveness of audits.
Persepsi UMKM Terhadap Pembayaran Digital untuk Meningkatkan Kepatuhan Pajak (Studi Kasus pada Pemilik Coffee Shop di Kota Makasssar Dan Gowa) Mita Fitriani; Lince Bulutoding; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.105

Abstract

Penelitian ini mengkaji persepsi Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap sistem pembayaran pajak digital dan dampaknya terhadap kepatuhan pajak, dengan fokus pada pemilik kafe di Makassar dan Gowa, Indonesia. Menggunakan pendekatan deskriptif kualitatif dan metode studi kasus, penelitian ini menyelidiki bagaimana alat pembayaran digital seperti QRIS, OVO, GoPay, DANA, LinkAja, dan ShopeePay memudahkan perhitungan, pembayaran, dan pelaporan pajak. Hasil penelitian menunjukkan bahwa sistem pembayaran digital secara signifikan mempermudah proses pembayaran pajak, mengurangi beban administratif, dan meningkatkan ketepatan waktu dalam pengajuan pajak. Pemilik usaha mengekspresikan persepsi positif terhadap pemotongan pajak otomatis dan kemudahan transaksi elektronik. Studi ini menyimpulkan bahwa sistem pajak digital meningkatkan kepatuhan pajak di kalangan UMKM dengan menawarkan alternatif yang mudah diakses, efisien, dan ramah pengguna dibandingkan proses manual. Untuk memaksimalkan adopsi, pemerintah daerah harus mengatasi akses teknologi dan memberikan dukungan regulasi untuk memastikan transisi yang lancar dan aman bagi semua UMKM.
Pengaruh Kualitas Pelayanan Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem E-Filing Sebagai Variabel Moderasi Siti Sakina A.F; Della Fadhilatunisa; Nur Rahma Sari
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.114

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak individu, dengan sistem e-filing sebagai variabel moderator. Metode penelitian yang digunakan adalah sampling purposif dengan total 105 responden, dan data primer dikumpulkan melalui kuesioner offline. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji efek langsung variabel independen, serta Analisis Regresi Moderasi (ARM) untuk menilai peran sistem e-filing sebagai variabel moderator. Hasil menunjukkan bahwa baik kualitas layanan maupun peran relawan pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak individu. Namun, sistem e-filing sebagai variabel moderator melemahkan pengaruh kualitas layanan terhadap kepatuhan wajib pajak, meskipun memperkuat pengaruh relawan pajak. Implikasi penelitian ini mendorong Direktorat Jenderal Pajak (DJP) untuk terus meningkatkan kualitas layanan dan memaksimalkan peran relawan pajak dalam pendidikan dan sosialisasi pajak, sambil mengoptimalkan penggunaan sistem e-filing sebagai alat pendukung untuk meningkatkan kepatuhan pajak.
Analysis of Factors Influencing Taxpayer Compliance in Paying Land and Building Tax with Islamic Faith Nur Risqiananda; Della Fadhilatunisa; Raodahtul Jannah
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.130

Abstract

This study examines the influence of tax knowledge, tax sanctions, and tax awareness on taxpayer compliance in paying land and building tax (PBB), with Islamic faith as a moderating variable. The research addresses the issue of fluctuating PBB revenue in Bone Regency and the need to understand behavioral and spiritual factors underlying tax compliance. The study used a quantitative approach with purposive sampling of 100 individual taxpayers in Tanete Riattang Barat District, Bone Regency. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, tax sanctions, and tax awareness significantly and positively affect taxpayer compliance. Further, Islamic faith moderates the effect of tax sanctions on compliance, but does not moderate the relationship between tax knowledge or tax awareness and compliance. These findings highlight that while knowledge and awareness are important determinants of compliance, religiosity is more influential in reinforcing the deterrent effect of sanctions rather than enhancing knowledge or awareness. This study contributes to the literature by integrating Islamic values into tax compliance analysis, an area rarely explored in previous research. Practically, the results suggest that local governments should strengthen education and awareness programs while considering cultural and religious aspects in tax policy design.
E-Tax system, Socialization, and Tax Awareness on MSME Compliance: The Moderating Role of Understanding Level Zalwa Fiqrianti Andini; Andi Wawo; Della Fadhilatunisa
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.131

Abstract

This study examines the influence of the tax e-system, socialization, and tax awareness on MSME tax compliance, and examines whether the relationship is strengthened by the level of taxpayer understanding. This study is a quantitative study with a quantitative descriptive approach. The sampling method used is simple random sampling with a sloving formula based on the number of MSME taxpayers. The results show that the e-system, socialization, and awareness have a positive effect on MSME compliance. Analysis of moderating variables shows that the level of understanding strengthens the e- system and socialization on MSME compliance, but the level of understanding does not strengthen tax awareness among MSME taxpayers.
Tax Service Quality And Sanctions On Individual Taxpayer Compliance: The Moderating Role Of Tax Awareness Ilfa Damayanti; Della Fadhilatunisa; Puspita Hardianti Anwar
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.133

Abstract

This study aims to test the effect of the quality of tax authorities' services on individual taxpayer compliance, test tax sanctions on individual taxpayer compliance, test whether taxpayer awareness is able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test whether taxpayer awareness is able to moderate tax sanctions with individual taxpayer compliance. This study is a type of quantitative research with a quantitative descriptive approach. The location of this study is the North Makassar Pratama Tax Service Office. The sample in this study was 100 using a simple random sampling technique with the Slovin formula which has the criteria, namely individual taxpayers who work as permanent employees in the government or private sector, individual taxpayers who carry out freelance work in the form of business activities in the scope of MSMEs and individual taxpayers who have consulted or have experienced the services provided by tax officials (tax authorities). The data used is the type of primary data obtained through the distribution of questionnaires. The results of the study indicate that the quality of tax authorities' services and tax sanctions have a significant positive effect on individual taxpayer compliance. Analysis of the moderation variables using the absolute difference value approach shows that taxpayer awareness cannot moderate the influence of the quality of tax services on individual taxpayer compliance and can moderate the influence of tax sanctions on individual taxpayer compliance.
Moderating Role of Social Norms in the Relationship between Tax Knowledge, Quality of Tax Service, and Tax Compliance among MSMEs Della Fadhilatunisa; Muhammad Nurfaizy Hamdan; Andika Isma; Hajar Dewantara; Andi Naila Quin Azisah Alisyahbana
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 1 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study addresses the persistent problem of low tax compliance among informal Micro, Small, and Medium Enterprises (MSMEs), which undermines fiscal stability and hampers economic development. The primary purpose of the research is to examine the direct effects of tax knowledge and the quality of tax service on tax compliance, as well as to assess whether social norms moderate these relationships among informal MSMEs. Employing a quantitative approach with a cross-sectional survey design, data was collected from owners and managers of informal MSMEs using structured questionnaires. The analysis was conducted using structural equation modeling (SEM) to test the hypothesized relationships and moderation effects. The results indicate that both tax knowledge and the quality of tax service have significant positive effects on tax compliance behavior among informal MSMEs. However, the moderating role of social norms was not supported, as social norms did not significantly influence the relationships between tax knowledge, service quality, and compliance. These findings imply that policy interventions to enhance tax compliance in the informal sector should prioritize educational initiatives and improvements in service quality, rather than relying primarily on social or communal influences. Despite offering important insights, this study is limited by its cross-sectional design, geographically constrained sample, and reliance on self-reported data, which may affect the generalizability and causality of the findings. Future research should consider broader samples, longitudinal approaches, and the inclusion of additional contextual or psychological factors to deepen the understanding of tax compliance behavior among informal MSMEs.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 PADA MASJID DI KAB. GOWA Sumarlin Sumarlin; Della Fadhilatunisa; Suhartono Suhartono; Muh. Chaerullah Burhan; Megawati Ismail
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 6 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i6.1999-2016

Abstract

Dalam melakukan pengelolaan keuangan diperlukan tanggung jawab yang besar dan keterampilan yang memadai demi terciptanya informasi yang lebih jelas dalam mengelola keuangan pada sebuah organisasi. Masalah yang dibahas dalam pengabdian ini adalah ISAK 35 sebagai standar akuntansi untuk organisasi atau lembaga nonlaba dalam menyusun laporan keuangan. Pengabdian ini bertujuan untuk melakukan pendampingan dalam penyusunan laporan keuangan masjid berdasarkan ISAK 35 di Kab. Gowa. Pendampingan ini dilakukan di beberapa masjid yang terdapat diwilayah Kab. Gowa. Pendampingan ini merupakan pendampingan yang bersifat kualitatif. Sumber data pengabdian ini adalah data primer. Selanjutnya proses pengumpulan data dalam pendampingan ini seperti survey pendahuluan, analisa laporan, evaluasi laporan dan proses pendampingan. Hasil dari pengabdian ini menunjukkan bahwa dengan  adanya pengenalan dalam menyusun laporan keuangan sesuai  dengan ISAK 35 dibantu dengan program akuntansi excel serta adanya pendampingan dalam menyusun laporan keuangan mampu meningkatkan  pengetahuan, mempercepat, mempermudah serta mampu meningkatkan keterampilan dan ketepatan bagi pengurus masjid dalam menyusun laporan keuangan.
Merevolusi E-commerce dengan AI: Studi Penerimaan AI Ecommerce dengan TAM Fajriani Azis; Nur Annafiah; Della Fadhilatunisa; A.M Yusran Mazidan; Salomo Benny Junian
Jurnal Pendidikan Terapan Vol 2, No 2 May (2024)
Publisher : Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jupiter.v2i2.216

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis model penerimaan teknologi kecerdasan buatan dalam konteks e-commerce oleh mahasiswa Universitas Negeri Makassar. Dengan menggunakan Teknologi Acceptance Model (TAM) sebagai kerangka teoritis, penelitian ini menganalisis model penerimaan teknologi kecerdasan buatan dalam konteks e-commerce oleh mahasiswa Universitas Negeri Makassar. Penelitian ini menggunakan metode kuantitatif dengan desain longitudinal, data dikumpulkan melalui lembar kuesioner atau angket, sebanyak 63 partisipan sebagai responden. Dalam mengolah data, penelitian ini menerapkan analisis deskriptif, termasuk rata-rata, median, modus, jumlah, nilai maksimum, dan nilai minimum. Hasil dari penelitian ini menunjukkan bahwa persepsi positif terhadap kegunaan kecerdasan buatan (AI) dalam e-commerce adalah indikator utama penerimaan teknologi. Temuan ini memberikan landasan untuk pengembangan strategi bisnis yang cerdas dan efisien di era e-commerce yang semakin terhubung, dengan fokus pada meningkatkan persepsi kegunaan dan kemudahan penggunaan AI serta membangun sikap positif terhadap penggunaannya. Ini membantu perusahaan e-commerce memahami dan mengoptimalkan peran positif AI untuk pertumbuhan bisnis yang berkelanjutan.
Co-Authors A. Arianugerah Ilham A. Arianugerah Ilham A. Nurul Uswatun Hasanah A.M Yusran Mazidan AA Sudharmawan, AA Adistia, Ainun Zahra Aditya, Roby Ahmad Faris Al Faruq Ahmad Risal Ahmad Risal Ahmad Syarif Hidayatullah Ahmad Syarif Hidayatullah Ahmar, Ansari Saleh Ahnaf Riyandirga Ariyansyah Putra Helmy Ainul Fikri Hamsir Ainun Zahra Adistia Akbar, Ince Nur Akhmad Affandi Akhmad Affandi Akhmad Affandi Akmal Hidayat Akmal Hidayat Akmal Hidayat Al Hikma Sake Aldy Kurniawan Muhlis Aldy Kurniawan Muhlis Alifah Khairunnisa Alisyahbana, Andi Naila Quin Azisah Aminuyati Ana Sulistiana Alwi Andi Baso Kaswar Andi Baso Kaswar Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Dio Nurul Awalia Andi Fauziyyah Agustin Nur Andi Fauziyyah Agustin Nur Andi Naila Quin Azisah Aliasyahbana Andi Naila Quin Azisah Alisyahbana Andi Naila Quin Azisah Alisyahbana Andi Rustam Andi Shelma Putri Azzahra Andi Wawo Andi Wawo Andika Isma Andriani, Reski Anita Candra Dewi Anita Candra Dewi Annisa Nabilah Hasan Annisar Saputra Anwar Wahid Aprilianti Nirmala S Aprilianti Nirmalasari Aras, Ainul Karima Ardiansyah Ardiansyah Ardiansyah Arifiyanti, Fitria Armalia Renni WA Arya Putra Abshari Ashadi, Ninik Rahayu Asmaul Husnah Nasrullah Asri Ismail Asriadi Asriadi Asriadi Asriadi Asriayani Asriayani Asriayani Awalia, Andi Dio Nurul Azzahra Eka Azzahra, Andi Shelma Putri Baso, Fadhlirrahman Berkah Rahmawati Berkah Rahmawati Damayanti, Ilfa Dary Mochamad Rifqie Dary Mochamad Rifqie Dewi Fatmarani Surianto Dwi Anggraeni Saputri Dzakiyyah Alfaaizah Eka, Azzahra Elma Nurjannah Elsa Natasya Elsa Natasya Fadhlirrahman Baso Fajriani Azis Fardan, Muhammad Farid Fajrin Faruq, Ahmad Faris Al Fitriyanty Dwi Lestary Furqan Ali Yusuf Gusnasary Gusnasary Hajar Dewantara Hajar Dewantara Haliana Halim Hamdan Juhannis Hamdan, Muhammad Nurfaizy Hartono Hartono Hartono Hidayat M, Wahyu Iin Pratiwi Iin Pratiwi Ilfa Damayanti Ince Nur Akbar Indah Febriyani Asril Jamaluddin Majid Jamaluddin Majid Jasruddin Daud Malago Juharman, Muh. Jumadil Ahmad Safii Jumadil Ahmad Safi’i Kartini Kahar Khairunnisa, Alifah Kumalasari Lince Bulutoding M. Miftach Fakhri Maipa Dhea Pati Maulana, Muhammad Achsan Mayziyadah, Ulya Megawati Ismail Memen Suwandi Mita Fitriani Mita Fitriani Mohammad Hafis Zaenal Muh Akbar B Muh Bhilal Halim Muh Nurul Ainal Hakim Muh. Alif Muh. Bhilal Halim MUH. CHAERULLAH BURHAN Muh. Juharman Muh. Nurfajri Syam Muh. Sunan Jaya Irmawan Muh. Yusril Anam Muh. Yusril Anam Muh. Yusuf K Muhalim Muhammad Alif Leo Muhammad Fajar B Muhammad Fardan Muhammad Haristo Rahman Muhammad Ibrahim Muhammad Nurfaizy Hamdan Muhammad Sadidan Mushaf Mustamin Mustamin Mutmainnah, Rezky Nabilah Rahman Nabilah Rahman Nafil Rizqullah Rajab Nafil Rizqullah Rajab Ninik Rahayu Ashadi Ninik Rahayu Ashadi Nirmalasari, Aprilianti Nur Annafiah Nur Qirani Ridhaihi Nur Rahma Sari Nur Rahmah Sari Nur Risqiananda Nur Risqiananda Nur Sakinah Irman Nur Wahida Dachlan Ladiku Nur Wahida Dachlan Ladiku Nurafni Oktaviyah Nurdalila Ashilah Ubaid Nurdalila Ashilah Ubaid Nurfasilah Nurfasilah Nurfasilah, Nurfasilah Nurikhlas Noerpa Gunawan Nurikhlas Nurpa Gunawan Nurrahmah Agusnaya Oky Nur Pratiwi Johansyah Pati, Maipa Dhea Pualam, Andi Ruby Arsy Puspita Hardianti Anwar Puspita Hardianti Anwar Putri Nanda Sari Putri Nanda Sari Putri Nirmala Putri Nirmala Radhiah Rahmah Sari, Nur Raodahtul Jannah Raodatul Jannah Resky Resky Resky Resky Rezky Mutmainnah Rifqa Awalia Roby Aditiya Rosidah Rosidah Rosidah Rosidah Rosidah Rustam, Andi Ryketeng, Masdar sa Diarra Saiful Muchlis Saipul Abbas Salomo Benny Junian Sanatang Saputra, Annisar Satnur, Muh. Alham Setialaksana, Wirawan - Shabrina Syntha Dewi Shasa Inayah Vega Shasa Inayah Vega Shera Afidatunisa Siti Sakina A.F Siti Sakina A.F Sitti Radhiah Soeharto Soeharto Soeharto Soeharto Soussou Raharimalala Sudarmanto Jayanegara Suhartono Suhartono Suhartono Suhartono Sulaiman, Dwi Rezky Anandari Sulfa Inriani Sumarlin Sumarlin Syariati, Namla Elfa Tabash, Mosab Talaohu, Sanunggarah Ulya Mayziyadah Vidiyanto, Vidiyanto Wahyu Hidayat M Wilda Mustari Yuanita B Yunita Alfira Liadi Zalwa Fiqrianti Andini Zalwa Fiqrianti Andini