Articles
<![CDATA[Pengujian Quasi Eksperimen Kepatuhan Pajak UMKM: Keadilan Pajak dan Manfaat Pajak ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Iindarda Sakung Panggalo]]>;
<![CDATA[Andre Kala'tiku]]>
<![CDATA[ JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Universitas Andi Djemma ]]>
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DOI: 10.35914/jemma.v4i2.739
<![CDATA[AbstrakPenelitian ini bertujuan untuk menguji perbedaan kepatuhan pajak bagi pelaku UMKM yang merasakan keadilan pajak UMKM dan manfaat pajak atau yang tidak merasakan. Desain penelitian ini adalah eksperimental 2 x 2 desain antarsubjek yang mengasilkan empat sel. Faktor-faktor penelitian ini yaitu keadilan pajak UMKM (merasakan keadilan pajak UMKM dan tidak merasakan keadilan pajak UMKM) dan manfaat pajak (merasakan manfaat pajak dan tidak merasakan manfaat pajak. Hasil dari penelitian ini menunjukkan terdapat perbedaan kepatuhan pajak dipengaruhi oleh level keadilan pajak dan level manfaat pajak yang dirasakan oleh pelaku UMKM. Selain itu, hasil interaksi menunjukkan bahwa kondisi partisipan merasakan keadilan pajak UMKM dan merasakan manfaat pajak akan menimbulkan derajat kepatuhan yang tinggi dilihat dari rata-rata kepatuhan pajak.Kata kunci: : Keadilan Pajak UMKM, Manfaat Pajak, Kepatuhan Pajak, Teori Psikologi FiskalAbstractThis study aims to test whether there are differences in tax compliance for Micro, Small and Medium Enterprises (MSMEs) who feel the tax justice of MSMEs and tax benefits or who do not. The research design was an experimental 2 x 2 inter-subject design that resulted in four cells. The factors of this research are tax justice of MSMEs (feeling tax justice of MSMEs and not feeling tax justice of MSMEs) and tax benefits (feeling tax benefits and not feeling tax benefits). The results of this study indicate that there are differences in tax compliance influenced by the level of tax justice and the level of tax benefits felt by MSME actors. In addition, the results of the interaction show that the condition of the participants to feel the tax justice of MSMEs and to feel the benefits of taxes will cause a high degree of compliance seen from the average tax compliance.Keywords:Tax justice of MSMEs, Tax Benefit, Tax Compliance, Psychology Fiscal Theory]]>
<![CDATA[Efisiensi dan Efektivitas biaya Rumah Tangga Di Tengah Pandemi Covid-19 Pada kelurahan Tapparan ]]>
<![CDATA[Mince Batara]]>;
<![CDATA[Stefani Marina Palimbong]]>;
<![CDATA[Grace S. Mengga]]>;
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Randi Tangdialla]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/comserva.v2i1.204
<![CDATA[In the midst of the corona virus disease pandemic that is still sweeping across the world, the impact of the spread of this virus has forced humans to make enormous changes, as well as the people of the Tapparan village. One of the changes that humans must make immediately and cannot be delayed, namely changes in the economy and meeting needs. Humans are required to be more creative in order to be able to survive financially. One way that can be done in order to be able to maintain the financial health of each community is managing household or personal finances. One way of good financial management is cost effectiveness and efficiency. Therefore, it is necessary to conduct training on how to implement Efficiency and Effectiveness of Household Costs in the Middle of the Covid-19 Pandemic in Tapparan Village through (Economically Valued Use of Home Yard Land).]]>
<![CDATA[Kepatuhan Pajak Pasca Pembaharuan E-system Perpajakan ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Randi Tangdialla]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 1 No. 1 (2020): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) ]]>
Publisher : <![CDATA[UKI Toraja Press ]]>
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DOI: 10.47178/jesit.v1i1.1076
<![CDATA[Penelitian bertujuan untuk membahas dampak pembaharuan e-system pajak terhadap kepatuhan pajak yang diukur dari penerimaan pajak dan pelaporan pajak. Penelitian ini menggunakan teknik time series, mulai dari awal modernisasi teknologi perpajakan Indonesia tahun 2002 hingga 2019. Data yang digunakan adalah data sekunder dari website Bank Indonesia, Kementrian Keuangan Republik Indonesia dan Direktorat Jenderal Pajak Indonesia. Analisis dilakukan dengan analisis tren dan uji beda. Hasil analisis tren penerimaan pajak menunjukkan tren peningkatan dan menunjukkan terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak. Sedangkan tren rasio kepatuhan pelaporan pajak cenderung fluktuatif dan tidak terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak.]]>
<![CDATA[Akuntabilitas dan Transparasi Pengelolaan Keuangan Lembang Tondon Kecamatan Tondon Kabupaten Toraja Utara ]]>
<![CDATA[Otto Otto]]>;
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Randi Tangdialla]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) ]]>
Publisher : <![CDATA[UKI Toraja Press ]]>
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DOI: 10.47178/jesit.v2i2.1419
<![CDATA[Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparasi pengelolaan keuangan di Lembang Tondon Kecamatan Tondon Kabupaten Toraja Utara. Penelitian ini merupakan penelitian deskriptif kuantitatif. Responden dalam penelitian ini adalah BPL, Tokoh Masyarakat dan Masyarakat Lembang Tondon. Pengambilan data menggunakan kuesioner dengan teknik accidental sampling. Hasil penelitian menunjukkan pengelolaan Lembang Tondon sudah bisa dikatakan akuntabel karena pengelolaan dana lembang melibatkan BPL, Tokoh Masyarkat dan Masyarakat tentang program kerja yang dilaksanakan Kepala Lembang Tondon serta program kerja sudah sesuai dengan harapan yang dinginkan masyarakat Lembang Tondon. Selain itu, Lembang Tondon juga sudah menunjukan bahwa transparasi dalam pelaksanaan pengelolaan keuangan Kepala Lembang mensosialisasikan anggaran dana dari pemerintah pusat kepada BPL, Tokoh Masyarakat dan Masyarakat dengan melakukan secara tebuka dan laporan pertanggungjawaban sudah dilakukan secara transparan kepada masyarakat.]]>
<![CDATA[Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Theresia Woro Damayanti]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v8i2.4189
<![CDATA[ABSTRAKPengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.ABSTRACTTax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.]]>
<![CDATA[Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar ]]>
<![CDATA[Randi Tangdialla]]>;
<![CDATA[Luther P. Tangdialla]]>;
<![CDATA[Dwi Natalia]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Perspektif Akuntansi Vol 3 No 3 (2020) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v3i3.p197-215
<![CDATA[This study aims to measure and analyze the financial performance of the Municipal Waterworks of Makassar City based on regulation Minister of Home Affairs Indonesia Number 47 of 1999. The data of this study uses secondary data, namely the financial statements from the Municipal Waterworks of the Makassar City in 2015-2017. The method used in this research is quantitative descriptive method. The results show that the measurement of the financial performance of the Municipal Waterworks of Makassar City based on 10 indicators set by the regulation Minister of Home Affairs Indonesia Number 47 of 1999 in 2015 has a financial aspect performance value of 66.67 in the category of "Good", in 2016 it has a performance value of 83 financial aspects 31 in the "Very Good" category and in 2017 it had a performance value of 81.67 in the financial aspect in the "Very Good" category. Therefore, it can show the average value of the performance of the financial aspects of PDAM Makassar City shows a “Very Good” performance with an average value of 77.22.]]>
<![CDATA[PENDAMPINGAN MASYARAKAT SADAR WISATA DALAM PEMBUKAAN PARAWISATA AIR TERJUN SARAMBU PATIRO URAN DAN SARAMBU KAMBUTU DI LEMBANG RANTEBUA KECAMATAN RANTEBUA ]]>
<![CDATA[Yohanis Lotong Ta'dung]]>;
<![CDATA[Randi Tangdialla]]>;
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Mince Batara]]>;
<![CDATA[Grace Sriati Mengga]]>
<![CDATA[ Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/icjcs.v1i4.44
<![CDATA[Sarambu Patiro Uran waterfall and Sarambu Kambutu' waterfall in Rantebua are one of the prospective tourist destinations in North Toraja Regency. This waterfall has the potential to become a new tourist destination, but because of the lack of maximum management makes it abandoned. The purpose of this PKM is to develop Sarambu Patiro Uran and Sarambu Kambutu'to become one of the favorite natural tourist destinations in North Toraja Regency. The methods used are discussions, tutorials, and mentoring. The results of the activity were able to promote Sarambu Patiro Uran's tejuan Water and Sarambu Kambutu's social media. However, efforts to lift Sarambu Patiro Uran Waterfall and Sarambu Kambutu' into new tourist destinations are constrained by several things, including: (a) road access that is not good, (b) limited infrastructure facilities, (c) managerial systems that are not good, (d) lack of promotion, and (e) water discharge that drops when the drought is long]]>
<![CDATA[Analisis dampak pandemi covid-19 terhadap usaha kerajinan tenun Toraja ]]>
<![CDATA[Ade Lisa Matasik]]>;
<![CDATA[Verti To’alla’]]>;
<![CDATA[Agustinus Mantong]]>;
<![CDATA[Randi Tangdialla]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4i12.2207
<![CDATA[This study aims to determine the impact of the Covid-19 pandemic on the Toraja weaving craft business in the Unnoni weaving group, Lembang Sa'dan Tiroallo, Sa'dan District, North Toraja Regency. By using this type of quantitative research, data collection techniques are carried out by means of observation, interviews and documentation by comparing the income data of the Unnoni weaving group before and during the Covid-19 pandemic using trend analysis from 2018-2021. The results show that the impact of the Covid-19 pandemic has caused a decrease in income for the Toraja Weaving handicraft business of the Unnoni Group which has also affected the performance of the business. The chain of Covid-19 distribution has resulted in the Toraja people having to stop all their activities, especially at the rambu tuka' and rambu solo' events which usually make their weaving crafts much in demand by buyers, but because of this, there are no orders for cloth and it creates business income. weaving craftsmen decreased and hampered the business.]]>
<![CDATA[Analisis Kondisi Keuangan dengan Menggunakan Metode Altman Z-Score pada PT. Toba Pulp Lestari Tbk ]]>
<![CDATA[Luther Tangdialla]]>;
<![CDATA[Anugrah Parerungan]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis kondisi keuangan PT. Toba Pulp Lestari Tbk dengan menggunakan metode Altman Z-score untuk memprediksi kebangkrutan. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif, yaitu menganalisis dan menghitung angka-angka dari laporan keuangan PT. Toba Pulp Lestari Tbk. Data yang digunakan adalah data sekunder yang berupa laporan keuangan neraca dan laba rugi dari PT. Toba Pulp Lestari Tbk tahun 2017-2021. Teknik analisis data yang digunakan adalah model Altman Z-Score. Hasil penelitian menunjukkan bahwa pada tahun 2017 sampai 2021 kondisi keuangan perusahaan berada dalam kategori bangkrut, karena perhitungan nilai Z-Score < 1,81]]>
<![CDATA[Analisis Inovasi Pelayanan Akta Kelahiran Online : (Studi Kasus Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Tana Toraja) ]]>
<![CDATA[Gusriani Arrang Karua]]>;
<![CDATA[Ade Lisa Matasik]]>
<![CDATA[ Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 2 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT) ]]>
Publisher : <![CDATA[UKI Toraja Press ]]>
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<![CDATA[This study aims to determine whether the Online Birth Certificate Service Innovation at the Departement of Population and Civil Registration of Tana Toraja Regency has been running well. The benefit of this research is that it can contribute ideas, information for the Partement of Population and Civil Registration of Tana Toraja Regency to improve service in the implementation of making online birth certificates. This research was conducted using qualitative methods with data collection techniques namely interviews, observation, and documentation. Data analysis shows that the birth certificate service innovation that is being carried out is service innovation in a new way in interacting whit the community whit birth certificate registration service through WhatsApp media sending complete files or requirements for making birth certificate to the Population and Civil Registration Office of Tana Toraja Regency. Although the public does not understand about making birth certificates online, most of the people participate in the online birth certificate service program which is implemented at the Office of Population and Civil Registration of Tana Toraja Regency]]>
