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All Journal Amnesty: Jurnal Riset Perpajakan Idea Pengabdian Masyarakat INVOICE : JURNAL ILMU AKUNTANSI The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Taxation Research
Nurwanah, Andi
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Dentistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Amnesty: Jurnal Riset Perpajakan

 1 
IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Lestari, Harini; Laekkeng, Mursalim; Nurwanah, Andi
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.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Khairunnisa, Aqilah; Nurwanah, Andi; Ahmad, Hamzah
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.v4i1.5305

Abstract

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP  Pratama South Makassar. The data analysis technique used  descriptive statistical techniques and Multiple Linear Regression assisted  by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.
Co-Authors Abna, Nurjannah Abna, Nurul Rafiqa Auliyah Hamzah Ahmad, Hamzah Ikhtiari, Kirana Junaid, Asriani Khairunnisa, Aqilah Laekkeng, Mursalim Lestari, Harini Muaqilah, Nurul Mus, Abdul Rahman Muslim Muslim Nurmiati Muchlis Ummu Kalsum