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All Journal JURNAL ILMU EKONOMI & SOSIAL Musamus Accounting Journal Parta: Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Sustainable Research (FJSR)
Maria Natalia Wainip Epin
Universitas Musamus
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Musamus Accounting Journal

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PENGARUH KEADILAN PAJAK, KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR SELATAN Mensy Otelyo Kastanya; Maria Natalia Wainip Epin; Yumiad Fernando Richard; Herry Hendri Fernando Mote
Musamus Accounting Journal Vol 3 No 2 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dan kesadaran pajak terhadap kepatuhan wajib pajak pada KPP Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan purposive random sampling dengan judgment sampling. Sampel penelitian ini sebanyak 100 wajib pajak dengan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) kesadaran pajak berpengaruh positf dan signifikan terhadap kepatuhan wajib pajak
ANALISIS ETOS KERJA BERDASARKAN KEPEMIMPINAN DALAM PENYELENGGARAAN PEMERINTAHAN KAMPUNG DAN KINERJA APARATUR irene ipijei; Maria Natalia W. Epin
Musamus Accounting Journal Vol 4 No 1 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i1.4285

Abstract

Human resources are assets in an organization that cannot be replaced by other organizational assets. Human resource assets in the organization are all stakeholder elements in the organization based on their respective roles. Leadership in this current era is required to be able to work more professionally, decisively, and wisely, this is because there are people who have also been able to be critical in responding to the existing environment. The purpose of this research is to look at leadership in influencing work ethic and work performance. The research procedure is a descriptive qualitative research method. This research was conducted in the Jagebob district. The sampling technique was purposive and snowball sampling, with a sample of 9 informants. Data collection techniques are observation, interviews, and documents with data analysis techniques Miles and Huberman model. The result of this study is that current leadership requires skills, policy firmness because it has been balanced by the critical attitude of the community in responding to every phenomenon in the environment. Incompetent, decisive, and wise leadership can reduce the work ethic of members of the organization, affect the work behavior of organizational members, and work discipline. In running the government, the leadership must have good coordination from the district to the district level so that obstacles can be resolved because the development of a region requires the role of all government apparatus. The progress of a government in an area occurs when there are employees who have good work performance without any pressure on organizational management from parties who are considered not direct members of the organization. Keywords: Leadership Style, Work Ethic, Village Government, Work Performance.
Pengaruh Keadilan Pajak, Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Makassar Selatan Mensy Otelyo Kastanya; Maria Natalia Wainip Epin; Yumiad Fernando Richard; Herry Hendri Fernando Mote
Musamus Accounting Journal Vol 3 No 2 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dan kesadaran pajak terhadap kepatuhan wajib pajak pada KPP Pratama Makassar Selatan. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah Wajib Pajak Orang Pribadi pada KPP Pratama Makassar Selatan. Teknik pengambilan sampel menggunakan purposive random sampling dengan judgment sampling. Sampel penelitian ini sebanyak 100 wajib pajak dengan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: (1) keadilan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. (2) kesadaran pajak berpengaruh positf dan signifikan terhadap kepatuhan wajib pajak
Analisis Etos Kerja Berdasarkan Kepemimpinan Dalam Penyelenggaraan Pemerintahan Kampung Dan Kinerja Aparatur iren ipiji; Maria Natalia W. Epin
Musamus Accounting Journal Vol 4 No 1 (2021): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/maj.v4i1.4285

Abstract

Human resources are assets in an organization that cannot be replaced by other organizational assets. Human resource assets in the organization are all stakeholder elements in the organization based on their respective roles. Leadership in this current era is required to be able to work more professionally, decisively, and wisely, this is because there are people who have also been able to be critical in responding to the existing environment. The purpose of this research is to look at leadership in influencing work ethic and work performance. The research procedure is a descriptive qualitative research method. This research was conducted in the Jagebob district. The sampling technique was purposive and snowball sampling, with a sample of 9 informants. Data collection techniques are observation, interviews, and documents with data analysis techniques Miles and Huberman model. The result of this study is that current leadership requires skills, policy firmness because it has been balanced by the critical attitude of the community in responding to every phenomenon in the environment. Incompetent, decisive, and wise leadership can reduce the work ethic of members of the organization, affect the work behavior of organizational members, and work discipline. In running the government, the leadership must have good coordination from the district to the district level so that obstacles can be resolved because the development of a region requires the role of all government apparatus. The progress of a government in an area occurs when there are employees who have good work performance without any pressure on organizational management from parties who are considered not direct members of the organization. Keywords: Leadership Style, Work Ethic, Village Government, Work Performance.
Co-Authors Herry Hendri Fernando Mote iren ipiji Irene Ipijei Mensy Otelyo Kastanya Nengsi Sudirman Waode Rizky Amalia Yumiad Fernando Richard