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All Journal Jurnal Konseling Pendidikan Islam Tangible Journal COVIT Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Kunuz: Journal of Islamic Banking and Finance KOLONI Bata Ilyas Journal of Accounting Jurnal Konseling Pendidikan Islam Ininnawa: Jurnal Pengabdian Masyarakat Phinisi Applied Accounting Journal Toplama JURNAL NERACA Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Rahmah Annusfy Rashid Jurnal Sipakatau Journal of Applied Taxation and Policy Contemporary Education Review Diankara-Pengabdian Kepada Masyarakat
Chris Dayanti Br. Ginting
Universitas Negeri Makassar
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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 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. 
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 A.Aulia Firli Putri Prakoso Adriansyah Adriansyah Adriansyah Ahmad Nashiruddin Mushoddiq Rahman Alfairus, Muh. Qodri Aliyah Aqilah Resmail Almasita Andi Faisal, Andi Anisatun Humayrah Rais Annisa Maulidya Mustapa Aprin Aga Apritama Putra Gafur Asdaqul Qail Salam Aser , Dea Ramahdiny Putri Azis, Ismi Nur Maharani Azisah, Andi Nurul Evanda Parebong Faizah Khaerudin Fransisca Bangun, Yulia Fredy Kurniawan Fredy Kurniawan Ginting, Wahyudi Pialanta Hariany Idris Hasibuan, Rahmawaty Hasni Ilmi, Ahlul Indri Sapira Putri Irma Juniarti Ismi Nur Maharani Azis Jauhari, Yustika Mahdaniyah , Marsyah Martalina Situmorang Mashita Dayana Masnawaty Sangkala Masnawaty Sangkala Meyliani, Athiva Muflikhah, Itsna Muh Wahyu Tirsyad Eka Putra Muhammad Asdian Mushoddiq Rahman, Ahmad Nashiruddin Muthia Nurul Hasanah Nadhiyah Putri Wardana Nasution, M. Afif Herliandi Nazhifa Putri Athifa Nazwar, Muh. Naufal Nur Hikma Lestari Abidin Nur Ismiana Putri Nur Zazlin Nurafni Oktaviyah Nurhidayana Nurhidayana, Nurhidayana Nurjanna Panjaitan, Tuah Prakoso, A Aulia Firli Putri Pratika, Ayu Putra Gafur, Apritama Rahmatullah Rahmawaty Hasibuan Rahmayani Hamid Reski Amalia Karim Ricky Setiawan Risa Rukmana Ryketeng, Masdar Said, Siti Nur Reskiyawati Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sheika Putri Sirait, Rian Mangapul Siti Syahraeni Situmorang, Martalina Sri Fajriani Suci Fitria Sukmawati Muhtar Surianto, Nurul Maghfirah Syafar Ahmad Tika Pabuntang Umairah , Zarah Winda Yulia Fransisca Bangun Yunita Yusuf, Yulia Yusran, Nur Fitrah Zidan Nuraedin Zulfadly Yusuf