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JOSAR (Journal of Students Academic Research)
Published by Universitas Islam Balitar Blitar
ISSN : 25028521     EISSN : 2503155     DOI : JOSAR (Journal of Students Academic Research)
Core Subject : Economy, Education, Engineering,
Economics, Econometrics & Finance Education Electrical & Electronics Engineering
JOSAR (Journal of Students Academic Research) is a national scientific journals are open to seeking innovation, creativity and novelty. The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the multidiscipline area First published in 2016 and regularly published two (2) times a year, in March and September.
Arjuna Subject : Umum - Umum
Articles 13 Documents
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Search results for , issue "Vol 4 No 1: March 2019" : 13 Documents clear
THE EFFECTIVENESS OF TAX COLLECTION WITH A DISTRESS WARRANT AT PRATAMA TAX OFFICE (KPP) OF NORTH MAKASSAR Sari Sakinah; Syamsu Alam; Nur Wahyuni
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1112

Abstract

The purpose of this study is to determine the effectiveness level of tax collection by distress warrant at Pratama Tax Office (KPP) of North Makassar in the context of increasing tax revenues; to find out how much the contribution of tax collection with a distress warrant for the disbursement of tax arrears at Pratama Tax Office (KPP) of North Makassar. The study uses qualitative and quantitative data. It uses 2 data sources, library research and field research, the methods of data collection through interviews and direct observation. The method of analysis used in this research is comparative descriptive analysis, by describing, observing, collecting research data obtained from the object of research, and describing systematically, factually and accurately about the research then analyzed using the ratio technique. The results of this study indicate that the disbursement of tax arrears by distress warrant has not been fully achieved because sometimes taxpayers file objections or installments of payment of the tax debt. The contribution of active tax collection by distress warrant in 2016-2018 is classified as very poor in terms of tax revenue. The maximum level of effectiveness with distress warrant existed in 2017. Tax collection by distress warrant has increased from 2016 to 2018 both in terms of the number of sheets of distress warrant and the value of tax arrears written in distress warrant. Likewise, the disbursement of tax arrears with distress warrant has also increased both in terms of the number of tax arrears disbursement by distress warrant and the value of the disbursement of tax arrears in distress warrant.
THE EFFECT OF THE IMPLEMENTATION OF INFORMATION TECHNOLOGY (E-SYSTEM) ON TAXPAYER COMPLIANCE WITH THE USE OF TECHNOLOGY AS MODERATION VARIABLES IN KPP PRATAMA MAKASSAR UTARA Fatimah Hidayahni; Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1113

Abstract

This study aims to examine the effect of the application of information technology (e-system) on tax compliance with the use of technology as a moderating variable at KPP Pratama Makassar Utara. The sample in this study was taxpayers who were registered at KPP Pratama Makassar Utara. This study uses primary data, direct research by giving questionnaires to respondents. The data analysis method uses the smart PLS approach to test the effect of the application of information technology (e-system) on taxpayer compliance with the use of technology as a moderating variable. The analytical method used is simple linear regression analysis. The results showed the application of information technology had a positive and significant effect on taxpayer compliance. The application of information technology has a positive and significant effect on taxpayer compliance by being moderated by the use of technology.
MEANING OF PROFIT FOR STUDENTS OF ACCOUNTING IN RELIGIOUS BASED EDUCATION IN THE CITY OF MAKASSAR. Tenriwaru Tenriwaru; Fadlia Nasaruddin
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1128

Abstract

This study aims to determine how perceptions of the meaning of profit are seen from the perspective of students, especially accounting students at religious-based colleges in Makassar City. The research approach used is a qualitative Interpretive approach, research that provides an opportunity to obtain a deeper understanding of profit from the perspective of the students. This study will attempt to understand how the informants own views about the meaning of profit in their life as a student. By using hermeneutic intentionalism as a data analysis technique, this study concludes four (4) meanings of profit for a student. The first meaning of profit is a motivator as seen from the motivation to start a business or venture. The second meaning of profit is an investment in the hereafter which is called alms to become an amal Jariyah which will be the same as savings in the hereafter. This charity from an economic point of view means loss, but from a religious and social perspective it will be different. The third meaning of profit is a symbiotic mutualism in the form of comfort between the seller and the buyer, no one is harmed. The fourth meaning of profit is welfare and an impression which is called the fulfillment of personal needs and the needs of others as well as an attitude of respect and appreciation. It is one form of our interactions between humans.

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