Article Per Year (5 Year)
p-Index From 2019 - 2024
1.532
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis COMPETITIVENESS JOURNAL SIGMA: Jurnal Pendidikan Matematika JURNAL GALUNG TROPIKA Mega Aktiva: Jurnal Ekonomi dan Manajemen Bappenas Working Papers Amnesty: Jurnal Riset Perpajakan International Journal of Business Economics (IJBE) Journal of Accounting and Finance Management (JAFM)
Akhmad, Akhmad
Faekultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Mathematics Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Amnesty: Jurnal Riset Perpajakan

 1 
PERANAN PREPOPULATED DATA DALAM MENINGKATKAN KEMUDAHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA faidul Adziem; Akhmad Akhmad; Mahmud Nuhung; Miftahul Jannah
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6335

Abstract

This study aims to determine how the role of Prepopulated Data in increasing the ease of reporting Value Added Tax at the North Makassar Tax Service Office. The research method used is descriptive and tends to use analysis with a qualitative approach to describe how much superiority there is before the prepopulated data and after the prepopulated data. The results of this study indicate that with the new E-invoice feature 3.0, it helps taxpayers to comply and reduce the risk of errors in reporting Value Added Tax. With the 3.0 feature, it is very easy for taxpayers to report their taxes.
EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR Muhaimin Muhaimin; Akhmad Akhmad; Andi Arifwangsa Adiningrat; Karmila Oktafiana
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.v3i2.4413

Abstract

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.
Co-Authors A Amir Adiningrat, Andi Arifwangsa Ahmad AC Arniati Arniati Asdar Asdar Bustang Buyung Romadhoni Buyung Romadhoni Romadhoni Faidul Adziem Ibrahim Ibrahim Karmila Oktafiana Mahmud Nuhung Miftahul Jannah Muh. Yamin Wahab Muhaimin Muhaimin Muhammad Rusydi Rusydi Muryani Arsal Mustaking Mustaking N Nurhapsa Naldah Naldah Niluh Putu Evvy Rossanty Sitti Fithriani Saleh