cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ilham
Contact Email
Ilham@income-journal.com
Phone
+6285399018081
Journal Mail Official
ilham@income-journal.com
Editorial Address
Jl. Pelita IV No.23 Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Income Journal: Accounting, Management and Economic Research
Published by PT Bone Jaya Kreatif
ISSN : -     EISSN : 29854288     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Income Journal. is an open access, peer-reviewed, International Journal, that provides rapid publication of research articles, review articles and short communications in all subjects. The journal is devoted towards broadcasting of knowledge related to the “ALL RESEARCH Accounting, Management and Economic” in the present world. The Journal is started with noble effort to help the researchers in their work and also to share knowledge and research ideas. It publishes only outstanding and quality works done by the researchers. It provides rapid publication and open access facility. All the submissions will be peer-reviewed by the panel of experts associated with particular field. Submitted papers should meet the internationally accepted criteria and manuscripts should follow the style of the journal for the purpose of both reviewing and editing. Income Journal is an It provides a platform to people who have something to express for the welfare of the community at large.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 59 Documents
 1   2   3   4   5 
Tinjauan pelaksanaan pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 pada PT Lagaligo Lines Nurhalimah Nurhalimah; Veronika Sari Den Ka; Ilham Ilham
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

PT Lagaligo Lines merupakan salah satu perusahaan dari Bosowa Grup yang bergerak dibidang pelayaran. Perusahaan ini dalam kegiatan operasionalnya tidak lepas dari pihakpihaklain pemberi jasa untuk menjalankan usaha dan memelihara fasilitas-fasilitas yangdimiliki. Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan pemotongan,penyetoran, dan pelaporan Pajak Penghasilan Pasal 23 pada PT Lagaligo Lines, sertamengetahui kendala yang timbul dalam pelaksanaan pemotongan, penyetoran, danpelaporan Pajak Penghasilan Pasal 23. Metode yang digunakan adalah metode deskriptifkualitatif. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi.Hasil penelitian ini menunjukkan bahwa PT Lagaligo Lines dalam melakukan pemotonganPajak Penghasilan Pasal 23 telah sesuai dengan Undang-Undang Nomor 36 Tahun 2008dan Peraturan Menteri Keuangan Nomor 141/PMK.03/2015 tentang Jenis Jasa Lain,sedangkan Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 tidak sesuai denganperaturan yang berlaku. Kendala yang terjadi pada saat penyetoran disebabkan oleh bagiankeuangan tidak secara langsung menyetujui penyetoran tersebut, yang berakibat padaproses pelaporan
Tinjauan Pengenanaan PPh Final Atas Usaha Persewaan lapangan Badminton Perum Bulog Di Makassar A. Faisal Setiawan Mus; Ilham Ilham; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

Taxes on business income from badminton field rental are one of the objects of income tax. According to the definition of Law Number 36 of 2008 concerning income tax, income is any additional economic ability received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the taxpayer's wealth. by name and in any form so that the income is subject to tax which must be paid to the State. Because the income is taxed, the taxpayer's active role is required in carrying out tax obligations based on the self assessment system. This study aims to determine the imposition of Final Income Tax Article 4 paragraph (2) on Badminton Field Rental Perum Bulog Divisi Regional SulSelBar Di Makassar. The research method used in this study is a Qualitative Descriptive Method by conducting interviews with the Taxation staff of the Regional Division of the National Logistics Agency, SulSelBar. The data used in this study is primary data in the form of gross circulation data on field rental business. The results of the research show that income from the Badminton Field Rental Perum Bulog Divisi Regional SulSelBar At Makassar is subject to Final Income Tax Article 4 paragraph (2) at a rate of 1% and the imposition of Final Income Tax is based on gross circulation of the business within 1 (one) tax year. Perum Bulog does calculations and rates according to Law No. 36 of 2008 concerning Income Taxes.
Tinjauan Pelaksanaan Perhitungan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 25 Pada PT Makassar Hotel Network Dian Kurniasari; Nurul Afifah; ilh Ilham
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

PT Makassar Hotel Network is a subsidiary of PT Bosowa Propertindo which is operating in hospitality services. PT Makassar Hotel Network has an obligation to pay income tax. If the tax payment is done at once, it will certainly be burdensome, therefore PT Makassar Hotel Network pays taxes in installments every month or is called Income Tax Article 25. This study aims to determine the calculating, tax payment and tax report Income Tax Article 25 on PT Makassar Hotel Network. Data analysis technique in this research is qualitative descriptive analysis. Data to be processed is data on the amount of Income Tax Article 25 calculating, tax payment data and tax report data. The results of the study is indicate that the calculating and tarrif (25%) used was in accordance with the applicable tax regulations. In addition, tax payment and tax report are in compliance with the prevailing taxation regulations which are deposited prior to the 15th of the following month after the expiration of the tax period and the reporting is made before the 20th of the following month after the expiration of the tax period.
Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Daerah Di Kota Makassar Ayu Astuti; Veronika Sari Den Ka; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

Regional Tax is a mandatory levy paid by the population of a certain area to the regional government that will be used for the benefit of the regional government and the public interest. To optimize local tax revenue, several related variables of population, inflation and Gross Regional Domestic Product. This study aims to determine the effect of population on local tax revenues, the influence of inflation on local tax revenues and the effect of Gross Regional Domestic Product on local tax revenue in the City of Makassar. Data analysis techniques used are multiple linear regression. The results of the study show that the population and inflation do not affect the local tax revenue and the Gross Regional Domestic Product affects the local tax revenue in Makassar City. Makassar City's population continues to grow but does not cause high inflation so it does not affect the level of local tax revenue. Makassar City's residents are indicated to be productive so as to increase local tax revenue.
Pengaruh E-filling sebagai upaya meningkatkan kepatuhan pelaporan pajak di Kantor Pelayanan Pajak Pratama Maros Sri Wahyuni Wiradika; Ilham Ilham; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

This study aims to found out how the effect of E-filling as an effort to increase tax reporting compliance in the Maros Primary Tax Service Office. The type of data that used is primary data obtained through questionnaires distributed to individual taxpayers at the Maros Primary Tax Office. The population in this study are all taxpayers registered in the Maros Primary Tax Office. The data analysis technique that used is simple regression statistical analysis. The results showed that, Variable E-filling partially had a significant effect on the level of compliance of taxpayer reporting. This shows that in the application of E-filling can increase the level of taxpayer compliance in reporting tax
Analisis Potensi Pajak Hotel Dalam Rangka Peningkatan Pajak Daerah Kota Makassar Wahdah Agustina; Nurul Afifah; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

Hotel tax is a tax that is very potential with the development of the tourism sector in Makassar City. The strategic location of Makassar City as a city of trade, service, industry, education, and tourism city can encourage the growth of the hotel industry, directly or indirectly can have an impact on increasing the Regional Tax The purpose of this research is to find out how much the hotel tax potential is actually owned Makassar City and how far the attention of the Makassar City Regional Government is in exploring the potential of existing Hotel Taxes and the form of attention of the Regional Government in increasing Hotel Taxes for mutual benefit. The research method used in this study is quantitative descriptive analysis. To calculate the Hotel Tax potential, several related variables are used, namely the number of rooms, the average room rate, the number of days in a year, the level of room occupancy, and the amount of the Hotel Tax rate that is determined. This research data was obtained from literature studies related to this research. The results of the study indicate that there is a considerable difference between hotel tax potential and the target set by the regional government. The highest level of hotel tax effectiveness occurred in 2013 with a percentage reaching 103.5% and categorized as very effective. While the lowest percentage of hotel tax effectiveness occurred in 2016 with a percentage of 51.0% and categorized as ineffective. This shows that the hotel tax collection system is not optimal.
Tinjauan pengenaan pajak penghasilan peserta pendidikan dan pelatihan pada PT Bank Sulselbar Cabang Utama Makassar Anisa Azzahra; Sri Nirmala Sari; Ilham Ilham
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

Tax is one of the biggest contributions in state cash receipts. Article 23 income tax (PPh) is a tax on income by name and in any form derived from capital, delivery of services, or implementation of activities other than those that have been deducted by Article 21 of Income Tax.The purpose of this research was to find out, article 23 tax payments and reporting for training services and / or at PT Bank Sulselbar Makassar Main Branch with compliance with the Taxation Law No. 36 of 2008 and PMK NO. 141 / PMK.03 / 2015. The research method used is qualitative, data and secondary sources, procedures for data retrieval by conducting interviews, data analysis techniques are data analysis of Milles and Huberman models that are carried out interactively and continue until the completion of the data is saturated. The results of the sresearch show that PT Bank Sulselbar Makassar Main Branch carries out the work of cutting, depositing and reporting Article 23 of Income Tax not in accordance with the Director General of Taxation, Depositing and Reporting / or Income Tax Article 26 Work with Work, Services, and Personal Activities CHAPTER III Article 3 Letter f Point 4, the recipient who is withheld PPh Article 21 and / or PPh Post 26 is the income of the participant in education and training. Individual administration for companies as withholding to improve compliance.
Pengaruh persepsi kemudahan kemanfaatan pengguna Sistem Informasi Direktorat Jenderal Pajak (SIDJP) terhadap kinerja pegawai Kiki Hardiyanti Danial; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

This study aims to determine effect of perceived ease of use and usefulness of the use of the Sistem Informasi Direktorat Jenderal Pajak (SIDJP) on the performance employees of KPP Pratama Makassar Utara. Sampling was carried out by convenience sampling technique. The number of samples of this study was 54 respondents from the employees of KPP Pratama Makassar Utara in 2018. The sample is then processed by multiple linear regression analysis through classical assumption testing, coefficient of determination and hypothesis testing. Based on statistical tests using the SPSS 16.0 program, the determination coefficient value (R2) is 18.0%. Hypothesis test results show the perception of the ease of the user on the use of the Sistem Informasi Direktorat Jenderal Pajak (SIDJP) partially (t test) affects the performance of employees at KPP Pratama Makassar Utara. respondent's responses regarding user ease perception variables, respondents who agreed to 42 to 52 respondents and strongly agreed as much as 2 to 11 respondents. This shows that respondents were easy to use SIDJP. respondent's responses regarding perceptions of the usefulness of users, respondents who chose to agree with as many as 9 to 18 respondents, this indicates that respondents use SIDJP
Review of calculation, payment and reporting Swallow bird nest tax in Makassar Muhammad Ma'ruf; Imron Burhan; Ilham Ilham
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

Makassar City Regional Regulation No. 3 of 2010 on Local tax explained that the bird nest tax is a tax on extraction and exploitation activities bird nest. Swallow bird's nest production potential of Indonesia reached 400,000 kg / year, then the government must undertake the improvement in the financial area is managed effectively and efficiently. Tax collection system used in performing tax collection of bird's nest is a self-assessment system. The study aims to determine the calculation, payment, and Tax Reporting Swallow's Nest in Makassar. This study is a qualitative research. Informants in this study is the taxpayer Swallow's Nest in Makassar with the determination of purposive sampling technique. Data analysis technique used is descriptive method with qualitative analysis. The results of this study indicate that the taxpayer Swallow's Nest in Makassar has made the calculation, payment, and reporting in accordance with the Regional paraturan Makassar No. 3 of 2010 on Local tax,
Tinjauan pemungutan retribusi parkir di tepi jalan umum kota Makassar Triratnawati Triratnawati; Sri Nirmala Sari; Mahardian Hersanti Paramita
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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

Abstract

The purpose of the research will be conducted is to see the suitability of collection of Parking Levies based on Makassar City Regional Regulation number 17 of 2006 on management of public curb parking in Makassar City Region. The type of data used in this study is qualitative data. Sources of data used in this study are primary data and secondary data. The results of research indicate that the collection of parking fees implemented fairly well can be seen from the collection of parking fees made by collectors to the parking attendant is in accordance with the agreement made by PD Parking Makassar Raya

Page 1 of 6 | Total Record : 59

 1   2   3   4   5 

Filter by Year

2022 2024


Reset
Filter By Issues
All Issue Vol 3 No 3 (2024): December Edition Vol 3 No 2 (2024): August Edition Vol 3 No 1 (2024): April Edition Vol 2 No 3 (2023): December Edition Vol 2 No 2 (2023): August Edition Vol 2 No 1 (2023): Edisi April Vol 1 No 3 (2022): December Edition Vol 1 No 2 (2022): August Edition