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Nur Sandi Marsuni
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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2023): Juli 2023" : 5 Documents clear
Implementation of Taxation in Village Fund Management in Sampulungan Village, North Galesong District, Takalar Regency Muh. Asrullah Muslim
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is to find out the implementation of taxation in managing village funds in Sampulungan village North Galesong district Takalar regency. The data used in this study is in the form of data sourced from the Sampulungan Village Government, namely the general treasury book. The data analysis technique used is a qualitative technique using data collection methods, data reduction, presentation of data and conclusions. The results of the research and discussion of the implementation of taxation in managing village funds in Sampulungan Village North Galesong District Takalar Regency, the researchers can draw conclusions that the implementation of this taxation shows that tax calculations in Sampulungan Village are in accordance with the provisions of the tax law. However, the village treasurer made delays in depositing and reporting VAT, Article 22 Income Tax and Article 23 Income Tax which were not in accordance with the tax law, due to delays in depositing and reporting taxes the village treasurer was subject to a fine. The village treasurer does not pay a fine for the delay so that he can be subject to sanctions in accordance with PMK of the Republic of Indonesia number 64/PMK.05/2013 article 17.
Effectiveness of Income Tax Revenue Article 23 at the Fort Selayar Islands Tax Counseling & Consultation Services Office Wahyudi Nasar Putra
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This research by Wahyudi Nasar Putra from the University of Muhammadiyah Makassar investigates the effectiveness of implementing Income Tax Article 23 at the Benteng Selayar Islands Tax Counseling and Consultation Services Office. Utilizing qualitative methods, the study employs interviews and observations for data collection. Findings reveal that the calculation of Income Tax Article 23 has not been executed effectively in accordance with the Income Tax Law. The introduction highlights Indonesia's development challenges and the pivotal role of tax collection in achieving economic stability. The self-assessment tax system is discussed, emphasizing the importance of tax administration, counseling, and consultation services, particularly at the Benteng Selayar Islands office. Research methods involve a two-month study period, using interviews, observations, and documentation analysis. Results indicate varying effectiveness levels over the years (2020-2022), with 2020 being effective (87.88%), 2021 less effective (37.55%), and 2022 very ineffective (11.26%), attributed to the Covid-19 pandemic. Discussion focuses on challenges faced by the tax office, emphasizing the importance of routine inspections and strengthened supervision. The study aligns with previous research and offers recommendations for increased supervision and audits to enhance the accuracy and effectiveness of Income Tax Article 23 calculations and reporting. In conclusion, the research provides insights into the challenges faced by the Benteng Selayar Islands Tax Counseling and Consultation Services Office, proposing practical recommendations for improvement.
Evaluation of Tax Obligations for MSMEs in Calculating Personal Income Tax at the South Makassar Pratama Service Office Nasria
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This study, conducted by Nasria from the University of Muhammadiyah Makassar, focuses on evaluating tax obligations for Micro, Small, and Medium Enterprises (MSMEs) in calculating Personal Income Tax at the South Makassar Pratama Service Office. The research employs a descriptive qualitative approach, utilizing primary data from agency sources and secondary data regarding the number of MSME taxpayers in South Makassar from 2016 to 2020. The findings indicate that MSME taxpayer compliance in fulfilling tax obligations at the South Makassar Pratama Service Office is generally satisfactory, reflecting increased awareness post the implementation of Government Regulation No. 23 of 2018. However, some MSME taxpayers still face challenges, particularly in understanding financial bookkeeping and effectively managing their tax obligations. The study explores the benefits perceived by MSME taxpayers in calculating Personal Income Tax, emphasizing the positive impact of Government Regulation No. 23 of 2018 on simplifying tax calculations and reducing tax rates. Despite improvements, certain MSMEs encounter difficulties due to inadequate understanding of bookkeeping principles and limited resources for accounting. An analysis of MSME taxpayer compliance levels from 2016 to 2020 reveals a consistent increase in the number of taxpayers, attributing this growth to the facilitative measures introduced by Government Regulation No. 23 of 2018. The study concludes that while MSMEs generally comply with tax obligations, there are still challenges that need to be addressed. Recommendations include encouraging MSMEs to leverage government policies for regular tax payments, organizing outreach activities to enhance understanding, and suggesting further in-depth research in collaboration with MSMEs.
Contribution of Entertainment Tax to Original Regional Income Revenue in Pangkajene and Islands Regency Muhammad Fadli
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This research investigates the contribution of entertainment tax to the local revenue of Pangkajene and Islands Regency, aiming to assess the significance of this revenue source and explore government efforts to enhance its contribution. Utilizing quantitative descriptive analysis, data was collected through field research, library research, and interviews. The findings indicate a fluctuating trend in entertainment tax contributions from 2018 to 2022, with a noticeable increase from 2020 to 2022 after a prior decline. Despite this rise, the average contribution remains relatively low. The study identifies obstacles, including taxpayer awareness, high tax rates, and the impact of the COVID-19 pandemic on entertainment tax revenues. The research emphasizes the importance of optimizing the mapping of local revenue potential and suggests strategies for the regional government to enhance entertainment tax income. Efforts such as surveys, intensified tax apparatus teams, and exploring new potential sources are recommended. In conclusion, while there has been improvement, the effectiveness of entertainment tax revenue remains categorized as "very low," requiring proactive measures for sustainable growth. The study offers insights for policymakers to inform taxpayers, enhance awareness, and increase compliance, ultimately fostering regional economic independence and autonomy.
Implementation of Regional Tax Payments via Standard Indonesian Quick Response (Qris) at the Regional Revenue Agency of Palopo City Muh. Yusril
JEKAMI Journal of Accounting Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

QRIS is a payment system that is the QR Code standard for digital payments via electronic applications so that transactions can be more efficient. QRIS was developed by Bank Indonesia together with the payment system industry which can process transactions quickly, easily and safely. The aim of this research is to determine the benefits of implementing regional tax payments through QRIS at the Regional Revenue Agency of Palopo City. The research object of this final assignment is "Implementation of regional tax payments via Quick Response Indonesia Standard (QRIS) at the Regional Revenue Agency of Palopo City" . Type of research carried out using an applied qualitative approach. The data collection technique used is the Interview, Documentation and Observation method. The results of this research show that people are still unfamiliar with the existence of QRIS as a digital channel that can be used to carry out regional tax and regional levy payment transactions, so systematic and massive efforts are needed to socialize and educate about the existence of QRIS.

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