Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Indonesian Journal of Taxation and Accounting
Endang Winarsih
Muhammadiyah University of Makassar
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Budaya Maja Labo Dahu Dalam Konteks Kepatuhan Pajak Kendaraan Bermotor (Studi di Kantor Samsat Kabupaten Bima) Endang Winarsih; Khadijah Darwin; Rosdiana Rosdiana
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.250

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan budaya Maja Labo Dahu dalam Konteks Kepatuhan Pajak Kendaraan Bermotor yang terdata di Kantor Samsat Kabupaten Bima. Penelitian ini merupakan jenis penelitian kualitatif. Jenis data yang digunakan dalam penelitian adalah data kualitatif dan teknik pengumpulan data diperoleh melalui wawancara, dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa penerapan Budaya Maja Labo Dahu (Budaya “Malu Dan Takut”) dalam konteks kepatuhan pajak kendaraan bermotor di Kabupaten Bima sudah diterapkan sesuai dengan prinsip-prinsip budaya Maja Labo Dahu, yaitu wajib pajak akan merasa malu dan takut apabila tidak patuh dalam membayar pajak kendaraannya. Wajib pajak akan merasa malu ketika tidak membayar kewajiban pajaknya, serta mereka akan merasa takut jika sewaktu-waktu diberikan surat bukti pelanggaran dan denda oleh pihak yang berwenang jika ditemukan adanya pelanggaran di lapangan oleh wajib pajak kendaraan bermotor. Adapun wajib pajak yang tidak membayar pajak kendaraannya bukan disebabkan oleh budaya yang tidak diterapkan tetapi terdapat hambatan lain bagi wajib pajak dalam proses pembayaran pajak kendaraannya.
Pengaruh Tax Payment Gateway Pajakku Terhadap Kepatuhan Wajib Pajak Pada Perusahaan Yang Terdaftar Di KPP Pratama Makassar Selatan Alya Mutia; Amran; Endang Winarsih
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.35

Abstract

The aim of this research is to obtain an overview of the effect of implementing the Tax Payment Gateway on tax compliance. This type of research uses quantitative research methods with an associative approach. The sample used was 44 corporate taxpayers registered with KPP Pratama South Makassar. The data for this research were taken from distributing questionnaires using non-probability sampling techniques. Based on the results of data research using SPSS 22, it shows that the Tax Payment Gateway system has t count > t table, that is, the results show that Ha is accepted. Data Analysis This research uses simple regression analysis to analyze the variables. The results of this simple linear regression analysis research show that the Tax Payment Gateway has a positive and significant effect on tax compliance.
Pengaruh Tarif Layanan, dan Pendapatan Operasional Terhadap Profitabilitas Sebagai Intervening Variable Pada RS Bahagia Adilah Rofifah Askari; Endang Winarsih; Sitti Zulaeha
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.34

Abstract

This research aims to determine how cost control has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out service rates have a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. To find out operational income has a significant effect on profitability with break even point as an intervening variable at Bahagia Hospital. The data collection method used is a questionnaire with quantitative data type. The research results show that (1) Partial test results (t test) show that cost control has a positive and significant effect on profitability. This is indicated by the calculated t score of 9.419 > t table 1.99 and a significant score of 0.000 < 0.05. (2) The results of the partial test (t test) show that service rates have a positive and significant effect on profitability. This is indicated by the calculated t score of -0.561 < t table 1.99 and a significant score of 0.577 > 0.05. (3) The results of the partial test (t test) show that operating income has a positive and significant effect on profitability. This is indicated by a calculated t score of 0.418 < t table 1.99 and a significant score of 0.678 > 0.05. (4) The results of the t test show that the hypothesis (Ha) is accepted and (H0) is rejected, which means that the variables of cost control, service rates, and operational income have a positive and significant effect on profitability with break even point as an intervening variable at Bahagia Hospital.
Co-Authors Adilah Rofifah Askari Alya Mutia Amran Khadijah Darwin Rosdiana Rosdiana Sitti Zulaeha