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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
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Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menenngah Alpina Alpina; Ilham; Nurul Afifah
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study was to determine the effect of perceptions of tax corruption and the quality of tax service services on UMKM taxpayer compliance at KPP Pratama Parepare. This type of research uses quantitative research. The data used in this study are primary and secondary data using data collection techniques using questionnaires. The number of samples in this study were 100 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS application. The results of this study indicate that perceptions of tax corruption and the quality of tax service services have a significant effect on UMKM taxpayer compliance at KPP Pratama Parepare. The higher the level of tax service, the higher the level of compliance. This happens because taxpayers have felt at the time of direct service which makes taxpayers feel that the services provided by tax officers affect the level of compliance. Taxpayer compliance with taxation can be influenced by the perception of corruption, this means that the perception of tax corruption plays a good role in increasing taxpayer compliance in paying taxes
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pajak Bumi dan Bangunan Nurmalia Indria Ananda; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Land and Building Tax (PBB) is a tax imposed on the ownership or utilization of land and buildings. The UN is a Central Tax in which almost all realizations of UN revenues are handed over to local governments, both provincial and regency/city, under Law No. 28 of 2009 concerning regional taxes and regional levies. The purpose of this study is to find out the factors that affect taxpayer PBB compliance in Bulurokeng Village. This research uses quantitative methods. The data used in this study are secondary data from journals, books, and internet sites.The number of samples in this study wa 128 taxpayer PBB in Bulurokeng Village. Data analysis using SPSS 25. The results showed that the intention to comply did not have a significant effect on the compliance of UN taxpayers in Bulurokeng Village. Sanctions do not have a significant effect on taxpayer compliance in Bulurokeng Village. Nationalism has no significant effect on taxpayer compliance in Bulurokeng Village. The trust of the government and the law not shown a significant effect on taxpayer compliance in Bulurokeng Village. The level of compliance of UN taxpayers in Bulurokeng Village has not been effective in the implementation of the functions of intention to comply, sanctions, nationalism, and the trust of the government and law in paying the UN. Basically, UN taxpayers in Bulurokeng Village have not shown a form of compliance in paying the UN because there is no intention in individuals to comply, the sanctions imposed cannot change the taxpayer's view to comply, the spirit of nationalism towards the state still needs to be developed in building the country, and government and legal trust has not been able to influence the taxpayer's mindset on the importance of UN taxes to build a government.
Metode gross up dalam perhitungan Pajak Penghasilan pasal 21 Burhan, Imron; Sari, Sri Nirmala; Saleh, Fadilah Indrayanti
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the analysis of calculations using the gross up method. The method used in this research is qualitative which aims to provide an overview of a situation that is the focus of research conducted by researchers. The result of the calculation analysis between the gross up method is that the application of the gross up method is very beneficial for both parties. For employees, the amount of the tax allowance will be added to the employee's income where the income received by the employee can be received in full without any reduction in Article 21 income tax, while for companies the burden arising from the provision of allowances is a deductible expense and is able to streamline the company's tax burden. The application of the gross up method is able to reduce the income tax article 21 owed by employees, as well as increase the income received by individual employee taxpayers
Efektivitas dan kontribusi retribusi izin mendirikan bangunan terhadap retribusi daerah Nurul Afifah; Ilham; Asma Ulhusna
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study was to determine and analyze the effectiveness of the building permit levy on the Maros Regency regional levy and the contribution of the building permit levy to the 2017-2020 regional levy. The method used to answer the problems in this research is descriptive quantitative. The results of the analysis of this study indicate that the effectiveness of receiving building permits for retribution for the Maros Regency regional levy in 2017 is quite effective, The effectiveness of receiving the building permit levy on the Maros Regency regional levy in 2018 is very effective, The effectiveness of receiving the building permit levy on the Maros Regency regional retribution 2019 is very effective, and the effectiveness of receiving building permits levies on Maros Regency regional levies in 2020 is very effective. The contribution of building permit levy receipts to Maros Regency regional levies in 2017 has moderate criteria, the contribution of building permit retribution receipts to Maros Regency regional levies in 2018 is moderate, the contribution of building construction permit retribution receipts to Maros Regency regional levies in 2019 is quite good, and contributions The acceptance of the building permit levy on the Maros Regency regional levy in 2020 is quite good.
Efektivitas dan kontribusi retribusi tempat rekreasi dan olahraga terhadap pendapatan asli daerah di Kabupaten Sinjai Fauziah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study are to determine the effectiveness and contribution of levy for recreation. and sports to local revenue in Sinjai Regency. This study used descriptive data analysis techniques. The research data is secondary data in the form of data on the realization of levy for recreation and sports, targets for retribution for recreation and sports as well as data on the realization of local revenue in Sinjai Regency. The results show that the effectiveness of the levy for recreation and sports in Sinjai Regency in 2016 and 2017 are classified as less effective, while in 2018 and 2019 it are is very effective. The contribution of levy for recreation and sports to the local revenue of Sinjai Regency in 2016 to 2019 is less effective.
Analisis Penerimaan Retribusi Pemakaman Pada Dinas Lingkungan Hidup Kota Makassar Rahmat Hidayat; Djusdil Akrim; Veronika Sari Den Ka
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Retribution is a regional levy as a payment for services or the granting of certain permits specifically provided and/or granted by the Regional Government for personal or corporate purposes. This study aims to determine the procedure for payment of funeral service fees and the realization of their acceptance at the Makassar City Environmental Service. The types of data used in this study are qualitative and quantitative data, with primary data sources or data originating from the original or first sources and secondary data, with data collection procedures through interviews and observations using qualitative descriptive data analysis techniques with three stages namely ( 1) Data reduction stage, (2) Data presentation stage. (3) draw conclusions. The results of this study indicate that in terms of payment of retribution for funeral services, the obligatory Retribution has been given an understanding of the procedure for payment through outreach so that the obligatory levy, knows more about the payment procedure. The increase in retribution receipts in the last 2 years was due to an increase in outreach by cemeteries conducting outreach to obligatory retribution through RT/RW
Final Income Tax Article 4 paragraph 2 on Interest on Customer Deposits and Savings Imron Burhan; Mahardian Hersanti Paramita; Rizkyana Agand
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

The purpose of this study is to determine the application of Final Income Article 4 clause 2 on interest deposit and savings customers at PT Bank Tabungan Negara (Persero) Branch Panakkukang Makassar.The research method used is descriptive quantitative method. The results showed that withholding of Income Tax Article 4 clause 2 shall be on the interest earned one month multiplied by the prevailing tax rate of 20%. The withholding of withholding tax is made via e-Billing no later than the 10th of the following month after the tax period has expired. Reporting is done no later than the 20th of the following month after the tax period ends. Based on this research, it is concluded that the deduction, deposit, and reporting of Income Tax Article 4, clause 2 on interest deposit and savings of customers at PT Bank Tabungan Negara (Persero) Panakkukang Branch Office Makassar is in accordance with applicable tax laws
Efektivitas penerimaan pajak Mineral bukan logam dan batuan Dedy Fajrul; Ilham; Nurul Afifah
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

Mineral resources as one of the natural wealth owned by the Indonesia. Non-metallic and rock mineral resources in this case are classified into three types: type A, type B and type C and there are fundamental differences between the three types. In this research focused on excavation type C which is used as industrial raw material. Type C is a tax object that is regulated in Law Number 28 Year 2009 on regional tax and regional levies in article 60. This study aims to determine the effectiveness of tax revenues retrieval and processing of mineral and non-metal mineral deposits in Pangkep. This research uses Quantative approach with descriptive data analysis technique by describing data in the form of target and realization of revenue in 2014-2016 in Pangkep. The results of this study indicate that the effectiveness of non-metallic mineral taxes and rocks in 2014-2016 in Pangkep is considered very effective
Implementasi Sanksi administrasi kepada wajib pajak bumi dan bangunan perdesaan dan perkotaan Sakina Wardani Syamsir; Imron Burhan; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This research aims to give an overview of the administrative applying process to taxpayers who are late on paying land and buildings tax. This research used qualitative method with interview and documentation. The researc based in Undang-Undang No. 01 2013 about land and building tax, rural, city and operational standar procedure for collection of land and building tax, rual, city in Maros. The results of this research is implementation of administrative sanctionsis still lacking than it’s application, because Regional institution of finance does not follow up the late payment of land and building tax, rural, city, who have received the notice of tax due. The regional institution of finance in Maros is only wait for the consciousness of the tax payers to pay the tax, which is still payable
Manajemen Pajak Penghasilan pasal 21 Nur Jannah; Sri Nirmala Sari; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the application of tax management at PT Etam Wira Utama in conducting research on income tax article 21. This method is a qualitative descriptive method with data collection that applies the concept of profit and loss reporting at PT Etam Wira Utama. The results show that the application of tax management in saving income tax article 21 at PT Etam Wira Utama is in the form of supervision of tax transactions in the form of service delivery, in addition PT Etam Wira Utama manages transactions such as incentives in the form of other allowances that introduce at once and gradually . PT Etam Wira Utama's tax management in saving income tax article 21 is more concentrated on utilizing deductible costs, namely adding costs that can be used as deductions including salary costs and donation costs. The implementation of tax management has an impact on the amount of tax payable.

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