Income Journal: Accounting, Management and Economic Research
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.
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<![CDATA[The Effect of Disclosure of Corporate Social Responsibility on Profit Quality with Good Corporate Governance as a Moderator : (Studies on companies listed on the Jakarta Islamic Index for 2018-2021) ]]>
<![CDATA[Yasri, Nur Qisty]]>;
<![CDATA[Mustakim Muchlis]]>;
<![CDATA[Suhartono]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.37
<![CDATA[Penelitian ini bertujuan untuk menjawab permasalahan penelitian, yaitu: 1) Apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap kualitas laba pada perusahaan yang terdaftar di Jakarta Islamic Index? 2) Apakah Good Corporate Governance memoderasi pengaruh pengungkapan Corporate Social Responsibility terhadap Kualitas Laba pada perusahaan yang terdaftar di Jakarta Islamic Index?. Populasi untuk penelitian ini adalah sejumlah 30 perusahaan dan yang memenuhi kriteria Perusahaan yang secara konsisten terdaftar di Jakarta Islamic Index (JII) selama periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap Kualitas Laba dan Good Corporate Governance (GCG) tidak dapat memoderasi hubungan kedua variabel tersebut dengan masing-masing nilai signifikan yang lebih tinggi dari 0,05.]]>
<![CDATA[The The Role of the OCEAN Personality Model in Moderating the Determinants on the Quality of Local Budget Utilization ]]>
<![CDATA[Rizka Amaliah]]>;
<![CDATA[Majid, Jamaluddin]]>;
<![CDATA[Syariati, Namla Elfa]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.38
<![CDATA[This study aims to determine the effect of human resource competence, organizational culture, and internal control on the quality of budget utilization with the OCEAN personality model as a moderating variable at the Makassar Public Health Center. This research method is quantitative with a descriptive approach. The population and sample in this study were financial managers at the Makassar Public Health Center. The sampling technique used was purposive sampling. Respondents in this study were financial managers at health centers in 15 districts of Makassar City. The data used in this study is primary data obtained from respondents through a questionnaire survey. This study uses multiple linear regression analysis and moderated regression analysis (MRA) with an analytical approach. The results showed that the competence of human resources, organizational culture, and internal control affect the quality of budget utilization. Furthermore, the OCEAN personality model is able to moderate the competence of human resources and organizational culture on the quality of budget utilization, while the OCEAN personality model is not able to moderate internal control over the quality of budget utilization.]]>
<![CDATA[ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA ]]>
<![CDATA[Aulia, Fira Andhara]]>;
<![CDATA[Burhan , Imron]]>;
<![CDATA[Ka, Veronika Sari Den]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.40
<![CDATA[This study aims to determine the realization of the achievement of tax revenue targets at the North Makassar Tax Office, to find out the efforts of the North Makassar Tax Office to achieve the realization of tax revenues in 2021 from the predetermined targets and the factors that influence the realization of tax revenues at the North Makassar Tax Office in 2021 in achieving predetermined targets. The results of the study indicate that the realization of tax revenues at the North Makassar Tax Office in 2021 has increased. Efforts to realize tax revenue at the North Makassar Tax Office are conducting tax extensification activities, tax intensification, socialization with government agencies and private institutions as well as conducting tax collection and audit activities. Factors that affect the increase in the realization of tax revenues at the North Makassar Tax Office are external factors in the form of economic growth whose fluctuations increase in line with tax revenues and taxpayer compliance in paying taxes and internal factors, namely the DSE application (Target List Extensification), APPROWEB (Website-Based Profile Application), increased tax compliance audits and socialization to government and private agencies. Increasing the amount of tax revenue can achieve the target by improving the performance of tax officials.]]>
<![CDATA[Analisis Kinerja Relawan Pajak Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kota Makassar ]]>
<![CDATA[Sastia, Enya]]>;
<![CDATA[Ka , Veronika Sari Den]]>;
<![CDATA[Burhan , Imron]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.43
<![CDATA[A tax volunteer is someone who voluntarily contributes his time, energy, thoughts, and expertise to play an active role in tax education activities (PER-12/PJ/2021). The purpose of this study was to determine the performance of tax volunteers in Makassar City and to find out the obstacles in implementing the tax volunteer program in Makassar City. This type of research is qualitative research using primary data types and secondary data. . The research locations are in South Makassar Tax Office, West Makassar Tex Offeice ,North Makassar Tex Offeice. The results of this study show that the performance of tax volunteers in improving taxpayer compliance in Makassar City is 1) Integrity in the form of introducing themselves to the culture of 3S Smile, Sapah, Salam and being responsible in carrying out their duties and functions, 2) Commitment in the form of carrying out tasks until completion, 3) Professionalism, namely professionalism in carrying out duties, 4) Good service in improving taxpayer compliance, 5) Cooperation in the form of working with a good team in carrying out annual tax return assistance. The obstacle faced by tax volunteers in Makassar City is the lack of devices where the number of tax volunteers is more than the available devices. The performance of tax volunteers can be through the initiative of tax volunteers to help tax employees carry out their duties]]>
<![CDATA[Analisis Efektivitas, Efisiensi, Dan Kontribusi Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Makassar ]]>
<![CDATA[Fitri , Asriyanti Nur]]>;
<![CDATA[Afifah , Nurul]]>;
<![CDATA[Ka, Veronika Sari Den]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.44
<![CDATA[This study aims to determine the effectiveness of Makassar City local tax receipts, the effectiveness of Makassar City's regional retribution receipts,the contribution of local taxes to Makassar City's local revenue, the contribution of regional levies to Makassar City’s regional original revenues, and the efficiency of local tax and regional retribution revenue in Makassar. This research is a type of quantitative research with a descriptive analysis approach. This research uses primary data and secondary data. The results of the study showed that the effectiveness of regional tax revenues in 2017-2019 is quite effective, in 2019 and 2021 it is the most effective. The effectiveness of regional retribution revenue in 2017-2019 is not effective, in 2020 and 2021 it is the most effective. The contribution of local taxes to Makassar City's local revenue from 2017-2021 is the most contributed category. The contribution of regional retribution to Makassar City's original revenue from 2017-2021 is very less. And the efficiency of regional tax revenue and regional levies in 2017-2021 is rarely efficient. Effectiviness, efficiency, and the contribution of regional taxes and regional retributions can increase regional original income by making various efforts, and managing costs to be incurred so that they are less than revenues.]]>
<![CDATA[Efektivitas Penerimaan Dan Pelaporan Program Pengungkapan Sukarela Di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat Dan Tenggara ]]>
<![CDATA[Wisudawan, Akhmad Luthfi]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Burhan, Imron]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.45
<![CDATA[The research objective is to find out the effectiveness of receiving and reporting on the voluntary disclosure program in 2022 at the Regional Office of the Directorate General of Taxes in South, West, and Southeast Sulawesi. This type of research is a qualitative research is information data in the form of variable sentences not in the form of numeric symbols or numbers. The data used in this study are primary data and secondary data. The result of the research is the effectiveness of the Receipt and Reporting of the Voluntary Disclosure Program in 2022 at the Regional Offices of the Directorate General of Taxes in South, West, and Southeast Sulawesi, which can be seen based on indicators, namely receipts and reporting. These indicators show effective results. Voluntary Disclosure Program participants are not subject to sanctions in Article 18 paragraph (3) of the Tax Amnesty Law (200% of underpaid income tax) and data/information originating from SPPH cannot be used as a basis for investigation, investigation, and/or criminal prosecution against taxpayers]]>
<![CDATA[Tinjauan Perpajakan atas Transaksi Penjualan Rumah Bersubsidi di PT Anugrah Pratama Gowa ]]>
<![CDATA[Nasruddin, Miftah]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Sari, Sri]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.47
<![CDATA[The purpose of this study is to determine the calculation, deposit and reporting of Income Tax article 4 paragraph 2 and Land and Building Tax on subsidized house sales transactions at PT Anugrah Pratama Gowa, to determine Value Added Tax reporting on subsidized house sales transactions at PT Anugrah Pratama Gowa. The data analysis technique in this research is qualitative data analysis. The results of the research conducted show that: (1) PT Anugrah Pratama Gowa carries out the Calculation of Income Tax Article 4 paragraph 2 with a 1% tariff in accordance with Law Number 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land and/or Buildings, and Sale/Purchase Binding Agreement on Land and/or Building and its Amendments. Article 4 paragraph 2 income tax deposit is made electronically by making an e-billing no later than the 10th of the following month. Article 4 paragraph 2 income tax reporting is reported before the 20th of the following month and declared as reported every time a payment has been made. (2) PT Anugrah Pratama Gowa implements Land and Building Tax Calculation by the Regional Revenue Service by imposing a 0.1% tariff. Land and Building Tax shall be deposited by each Taxpayer with a Tax Return (SPPT) issued by the Regional Government. Land and Building Tax Reporting occurs when the taxpayer has paid the tax due at the Bank or Post Office. (3) PT Anugrah Pratama Gowa is exempted from the imposition of Value Added Tax but still reports its Value Added Tax by issuing a Tax Invoice with code 008 for Value Added Tax exemption. The policy given by the government regarding taxes on subsidized house sales transactions provides relief for people who want to buy subsidized houses.]]>
<![CDATA[Analisis Pelaksanaan Pemeriksaan Pajak pada Masa Pandemi Covid 19 di KPP Pratama Makassar Utara ]]>
<![CDATA[Wulandari H, Magvira]]>;
<![CDATA[Afifah, Nurul]]>;
<![CDATA[Sari, Sri]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.48
<![CDATA[The purpose of this study is to determine the mechanism for implementing tax inspections during the Covid-19 pandemic at KPP Pratama North Makassar, to determine the effectiveness of the implementation of tax inspections based on the completion of SP2, and to find out the effectiveness of the implementation of tax inspections based on tax revenues. This research uses a qualitative approach. The results showed that the mechanism for implementing tax inspections during the Covid-19 pandemic was a meeting with taxpayers when the examination process was carried out online, The effectiveness of the implementation of the examination based on the completion of SP2 in 2020-2021 is included in the very effective criteria, and the effectiveness of the implementation of tax inspections based on tax inspection receipts is included in the very effective criteria. The implementation of tax inspections is carried out through the completion of SP2 as well as efforts to optimize the preparation and implementation of examinations by implementing an audit focus]]>
<![CDATA[Pengaruh Insentif Pajak Terhadap Efektivitas Kebijakan Pemulihan Ekonomi Nasional Pada Pelaku UMKM yang Terdampak Covid-19 Di KPP Pratama Parepare ]]>
<![CDATA[Ihqram, Magfiratuh]]>;
<![CDATA[Burhan, Imron]]>;
<![CDATA[Sari, Sri]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.49
<![CDATA[The purpose of this study was to determine the Effect of Tax Incentives on the Effectiveness of the National Economic Recovery Policy (PEN) on UMKM Actors Affected by Covid-19 at KPP Pratama Parepare. This study uses quantitative research that processes primary data and secondary data with data collection techniques using questionnaires. The number of samples in this study were 100 UMKM Taxpayers. The data analysis technique used is multiple linear regression analysis using SPSS 20. The results show that tax incentives affect the effectiveness of the national economic recovery (PEN) policy on UMKM actors affected by COVID-19. The national economic recovery policy in providing this tax incentive to UMKM actors affected by COVID-19 can increase UMKM income.]]>
<![CDATA[Pengaruh Keadilan Pajak, Biaya Kepatuhan dan Tarif Pajak terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak di Kantor Pelayanan Pajak Pratama Maros ]]>
<![CDATA[Jumriah, Jumriah]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Ka, Veronika]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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DOI: 10.61911/income.v2i2.50
<![CDATA[The purpose of this study was to determine how the perception of taxpayers about tax avoidance at KPP Pratama Maros is influenced by tax rates, compliance costs, and tax justice. Quantitative research is the subject of this research. This study uses primary data and secondary data, which were collected through questionnaires and literature study of 400 taxpayers of KPP Pratama Maros as the research sample. SPSS 20 was used to perform multiple linear regression analysis as a data analysis method. The findings show that taxpayers' perceptions of tax avoidance are significantly influenced by tax equity. The costs associated with compliance have a significant impact on how taxpayers perceive tax evasion. Taxpayers' perception of tax avoidance is significantly influenced by tax rates. At KPP Pratama Maros, taxpayers' perceptions of tax avoidance are significantly influenced by tax equity, compliance costs, and tax rates. Improving the socialization and education of taxpayers can reduce tax avoidance.]]>
