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EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANTAENG Rustan Rustan
AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v2i01.62

Abstract

This study aims to assess the effectiveness of tax audits in terms of tax revenue at the Pratama Tax Office Bantaeng. The type of research used is descriptive research with a quantitative approach. This research was carried out by using primary and secondary data in order to obtain a number of data needed, as well as reading some of the literature and other data related to the research. The results of the study show that: a) Overall Percentage of Tax Revenue for 2015-2017 is classified as less effective, tax audits on Bantaeng Primary Tax Office are based on Examination Orders (SP2) and Tax Assessment Letters (SKP) are very effective each year namely 2015 to in 2017 the percentage level of effectiveness is 100% on average, and the realization of the tax audit based on SP2 and SKP on tax revenue in Bantaeng Primary Tax Office is classified as ineffective. This is due to the contribution of the tax audit under 50%. Where the percentage level of effectiveness in 2015 was only 0.58%, in 2016 the contribution of tax audit realization was 0.69% and 2017 was 4.51%.
Several Factors Affecting Audit Judgment with Moral Reasoning Moderation Rustan Rustan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.
Implementation Of Input Tax Prepopulated Data And Vat E-Spt In Increasing Value Added Tax Reporting Agency Tax Registered At Kpp Pratama Bulukumba Rika Solihatun; Rustan Rustan; Agusdiwana Suarni
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7502

Abstract

Prepopulated Input Tax Data and Electronic Notification Letters (e-SPT) The PNN period is one part of the modernization process of Tax administration, so that taxpayers have the convenience of fulfilling and completing their obligations, so that the fulfillment of their tax obligations can be completed easily in their implementation, and the aim is to create an orderly and transparent tax administration. The purpose of this study is to determine the application of prepopulated input tax data and e-SPT Period of VAT in increasing the value added tax reporting of corporate taxpayers. The method used in this research is descriptive research type. To obtain the necessary data, the authors carried out data collection activities for 2018-2021, by interviewing Mr. Dwi Bagas Widianto as the System Administrator or the Data Quality Assurance Section. The results of this study indicate that the application of prepopulated tax data and e-SPT for the VAT period is very effective and efficient at KPP Pratama Bulukumba, it can be seen from the increase in Value Added Tax reporting and the use of the Prepopulated data system and e-SPT for the VAT period which is increasing every year. It is hoped that the Directorate General of Taxes and their regional offices should be able to improve their performance, including by providing counseling about the importance of paying taxes on time, and providing the best services, especially for taxpayers.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Muhammad Adil; Rustan Rustan; Naidah Naidah; Andi Amelia Cahyanti
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.
Several Factors Affecting Audit Judgment with Moral Reasoning Moderation Rustan Rustan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.169

Abstract

The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Andi Arifwangsa Adiningrat; Rustan Rustan; Asrah Puspita Ningsih; Siti Aisyah
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
Peranan Manajemen Keuangan Pada Usaha Mikro Kecil dan Menengah (UMKM) Makanan Kota Makassar Untuk Mengembangkan Bisnis Rustan Rustan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 2 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1766

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis peranan  manajemen keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) Makanan Kota Makassar untuk mengembangan bisnis. Data dalam penelitian ini diambil dari sejumlah UMKM Makassar yang berdasarkan kriteria sampel dan bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan secara langsung dilapangan dengan memberikan kuesioner dan melakukan wawancara kepada  UMKM Makanan selaku responden. Metode analisis yang digunakan dalam penelitian ini adalah kualitatif  Hasil Penelitian menunjukkan bahwa manajemen keuangan memainkan peran penting dalam pengembangan bisnis UMKM makanan di Kota Makassar. UMKM makanan Kota Makassar memiliki tantangan dalam mengelola keuangan bisnis karena keterbatasan sumber daya dan pengetahuan. Namun, dengan menerapkan manajemen keuangan yang baik, UMKM dapat meningkatkan efisiensi operasional, mengurangi biaya, meningkatkan profitabilitas, dan membantu dalam pengambilan keputusan bisnis yang lebih baik.
Entrepreneurial Self Efficacy Terhadap Pendapatan Masyarakat Pesisir Andi Arifwangsa Adiningrat; Rustan Rustan; Arniati Arniati; Funco Tanipu; Agus Setiono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.2103

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis enterpreneurial self efficacy terhadap   pendapatan masyarakat pesisir. Pendekatan dalam penelitian ini adalah pendekatan kualitatif, Jenis data yang digunakan dalam penelitian ini adalah data primer maupun sekunder. Teknik pengumpulan data yang dilakukan dengan yaitu teknik studi pustaka, dokumentasi, observasi lapangan, dan teknik wawancara kepada 5 sumber informan. Adapun sumber informan yaitu Masyarakat Pesisir pada Pantai Biru Kota Makassar. mengenai pertumbuhan penjualan melalui biaya kualitas. Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis data deskriptif analisis dan kualitatif. Adapun Langkah-langkah teknik analisis data yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa entrepreneurial self-efficacy berpengaruh positif terhadap pendapatan masyarakat pesisir.  Hal ini berarti bahwa entrepreneurial self-efficacy yang diterapkan sehingga dapat membantu meningkatkan pendapatan masyarakat pesisir. Hal ini karena entrepreneurial self-efficacy merupakan keyakinan individu terhadap kemampuan dirinya untuk menjadi seorang wirausahawan yang sukses.
Pengaruh Kemampuan Sumber Daya Manusia, dan Sumber Daya Keuangan Terhadap Keberlangsungan Usaha Rustan Rustan; Pratiwi Hamzah; Adindah Novihartina Jafar; Asdi Asdi; Andi Arifwangsa Adiningrat
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.2117

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kemampuan sumber daya keuangan dan sumber daya keuangan terhadap kelangsungan usaha. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Populasi dalam penelitian ini adalah pelaku Usaha Mikro, Kecil dan Menengah (UMKM) di Kabupaten Gowa dan jumlah sampel yang digunakan  berjumlah 6 pelaku usaha. Teknik analisis yang digunakan dengan analisis regresi berganda dengan mengunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa kemampuan sumber daya manusia dan sumber daya keuangan memiliki pengaruh positif dan signifikan  terhadap kelangsungan usaha.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Manajemen Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Rustan Rustan; Syamsuddin Syamsuddin; Andi Arifwangsa Adiningrat; Yuyu Ruhayu; Alfiana Alfiana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2585

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh sistem pengendalian internal dan kompetensi sumber daya keuangan terhadap kualitas manajemen keuangan secara parsial maupun secara simultan. Pendekatan penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Populasi dalam penelitian ini adalah pelaku Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Makassar Kabupaten Gowa dan Kabupaten Maros Provinsi Sulawesi Selatan. Adapun jumlah sampel yang digunakan berjumlah 14 pelaku usaha. Teknik analisis yang digunakan dengan analisis regresi berganda dengan mengunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial sistem pengendalian internal (SPI) mempunyai pengaruh positif dan signifikan terhadap kualitas manajemen keuangan, dan kompetensi sumber daya manusia (SDM) mempunyai pengaruh positif dan signifikan terhadap kualitas manajemen keuangan, sedangkan secara simultan sistem pengendalian internal (SPI dan kompetensi sumber daya manusia (SDM) mempunyai pengaruh positif dan signifikan terhadap kualitas manajemen keuangan