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All Journal Journal of Economic, Bussines and Accounting (COSTING) Amnesty: Jurnal Riset Perpajakan Jurnal Ar-Ribh Jurnal Penelitian Pendidikan Indonesia
Naidah, Naidah
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Economics, Econometrics & Finance Other

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Journal : Amnesty: Jurnal Riset Perpajakan

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FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Adil, Muhammad; Rustan, Rustan; Naidah, Naidah; Cahyanti, Andi Amelia
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
EFEKTIVITAS PEMERIKSAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PARE-PARE Adil, Muhammad; Naidah, Naidah; Rahayu, Dian
Jurnal Riset Perpajakan: Amnesty Vol 3, No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4410

Abstract

The purpose of this study is to measure the level of effectiveness of tax audits based on SP2 and based on the realization of tax audit receipts. This research uses descriptive research with a qualitative approach. The location of this research is KPP Pratama Parepare. The results of this study indicate that the level of effectiveness of tax audits based on SP2 at KPP Pratama Parepare from 2014 to 2018 is in the very effective category. The level of effectiveness of tax audits based on SKP at KPP Pratama Parepare in 2014 was included in the ineffective criteria, 2015 included in the ineffective criteria, 2016 included in the ineffective criteria, 2017 included in the ineffective criteria, 2018 included in the very effective criteria. Factors that affect the effectiveness of tax audits include the attitude of taxpayers, tax auditors, short tax audit time, taxpayer psychology, office facilities, communication, as well as support from leaders and good cooperation between divisions.
Co-Authors Adiningrat, Andi Arifwangsa Amalianty, Nur arniati, arniati Arsal, Muryani Asmasary, Andi Arwinny Cahyanti, Andi Amelia Danil Danil Dian Rahayu Muhammad Adil, Muhammad Muhammad Rusydi NURUL ANNISA Rasulong, Ismail Rasyid, Muh. Nur Romadhoni, Buyung Ruhayu, Yuyu Rusnaedi, Rusnaedi Rustam, Andi Rustan, Rustan Sulaiman, Syarifuddin Warda Warda