Articles
<![CDATA[EFEKTIVITAS DAN KONTRIBUSI RETRIBUSI RUMAH POTONG HEWAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GOWA ]]>
<![CDATA[Hardianti Alawiah]]>;
<![CDATA[Ilham Ilham]]>;
<![CDATA[Mahardian Hersanti Paramita]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 4, No 1 (2022): Jurnal Pabean Volume 4 No 1, Januari 2022 ]]>
Publisher : <![CDATA[Prodi Perpajakan Politeknik Bosowa ]]>
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DOI: 10.61141/pabean.v4i1.219
<![CDATA[Efektivitas yaitu menggambarkan jangkauan akibat dan dampak (outcome) dari keluaran (output) program dalam mencapai tujuan program, kontribusi retribusi daerah adalah seberapa besar kontribusi yang dapat disumbangkan dari penerimaan retribusi daerah terhadap besarnya pendapatan asli daerah (PAD). Peneitian ini bertujuan untuk mengetahui bagaimana Efektivitas dan Kontribusi Retribusi Rumah Potong Hewan Terhadap Pendapatan Asli Daerah Kabupaten Gowa. Penelitian ini menggunakan metode kualitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Efektivitas Retribusi Rumah Potong Hewan pada tahun 2016 kriteria efektivitas termasuk tidak efektif dan pada tahun 2016 sampai dengan 2020 mengalami peningkatan sangat efaktif setiap tahunnya. Untuk kontribusi retribusi rumah potong hewan terhadap Pendapatan Asli Daerah Kabupaten Gowa menunjukkan bahwa pada tahun 2016 sampai dengan 2020 kriteria kontribusniya sangat kurang.]]>
<![CDATA[PENGARUH PERSEPSI KENDALI ATAS PRILAKU TERHADAP NIAT GENERASI MUDA DALAM BERINVESTASI ]]>
<![CDATA[ilham ilham]]>;
<![CDATA[Arifuddin]]>;
<![CDATA[Asri Usman]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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.v4iSpesial Issue 3.875
<![CDATA[The purpose of this study was to examine the effect of attitudes on perceived behavioral control on the intention of the younger generation to invest in stocks using the theory of planned behavior. Data was collected by distributing questionnaires to 60 Bosowa Polytechnic students. The statistical method used to test the hypothesis is multiple linear regression with SPSS program. The results showed that perceived behavioral control variables had a positive effect on stock investment intentions. This explains that the smaller or the least perceived barriers to investing, the stronger a person's intention to invest in stocks. The younger generation was chosen because they have the potential to move the national economy of developing countries such as Indonesia in the future in a better direction. However, in filling out the survey, this young generation may have quite a few obstacles that affect the response. This constraint makes sense because most of the respondents in this study were found to be still dependent on their parents or in a condition to start their career path. Thus, investment cannot be their top priority. However, the author considers that this condition is the most appropriate time to prepare Indonesia's young generation.]]>
<![CDATA[PENGARUH SIKAP, NORMA SUBJEKTIF, DAN PERCEIVED BEHAVIORAL CONTROL TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19 DI KPP PRATAMA PAREPARE ]]>
<![CDATA[Zakiah Zakiah]]>;
<![CDATA[Ilham ilham]]>;
<![CDATA[Veronika Sari Den Ka]]>
<![CDATA[ JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 1 (2023): Jurnal Pabean Volume 5 No 1, Januari 2023 ]]>
Publisher : <![CDATA[Prodi Perpajakan Politeknik Bosowa ]]>
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DOI: 10.61141/pabean.v5i1.364
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, dan perceived behavioral control terhadap kepatuhan wajib pajak pada masa pandemi covid-19 di KPP Pratama Parepare, variabel independen dalam penelitian ini yaitu sikap, norma subjektif, dan perceived behavioral control, sedangkan variabel dependen yaitu kepatuhan wajib pajak. Populasi dalam penelitian ini adalah 456.120 wajib pajak orang pribadi dan badan yang terdaftar di KPP Pratama Parepare. Data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan skala likert 1 sampai 5. Jumlah sampel dalam penelitian ini sebanyak 53 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan program SPSS. Berdasarkan hasil analisis dalam penelitian ini menunjukkan bahwa sikap tidak berpengaruh positif dan signifikan secara parsial terhadap kepatuhan wajib pajak, sedangkan norma subjektif, dan perceived behaioral control berpengaruh positif dan signifikan secara parsial terhadap kepatuhan wajib pajak. Hasil penelitian uji F menunjukkan bahwa sikap, norma subjektif, dan perceived behavioral control berpengaruh signifikan secara simultan terhadap kepatuhan wajib pajak pada masa pandemi covid-19 di KPP Pratama Parepare]]>
<![CDATA[Tinjauan pelaksanaan pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 pada PT Lagaligo Lines ]]>
<![CDATA[Nurhalimah Nurhalimah]]>;
<![CDATA[Veronika Sari Den Ka]]>;
<![CDATA[Ilham Ilham]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[PT Lagaligo Lines merupakan salah satu perusahaan dari Bosowa Grup yang bergerak dibidang pelayaran. Perusahaan ini dalam kegiatan operasionalnya tidak lepas dari pihakpihaklain pemberi jasa untuk menjalankan usaha dan memelihara fasilitas-fasilitas yangdimiliki. Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan pemotongan,penyetoran, dan pelaporan Pajak Penghasilan Pasal 23 pada PT Lagaligo Lines, sertamengetahui kendala yang timbul dalam pelaksanaan pemotongan, penyetoran, danpelaporan Pajak Penghasilan Pasal 23. Metode yang digunakan adalah metode deskriptifkualitatif. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi.Hasil penelitian ini menunjukkan bahwa PT Lagaligo Lines dalam melakukan pemotonganPajak Penghasilan Pasal 23 telah sesuai dengan Undang-Undang Nomor 36 Tahun 2008dan Peraturan Menteri Keuangan Nomor 141/PMK.03/2015 tentang Jenis Jasa Lain,sedangkan Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 tidak sesuai denganperaturan yang berlaku. Kendala yang terjadi pada saat penyetoran disebabkan oleh bagiankeuangan tidak secara langsung menyetujui penyetoran tersebut, yang berakibat padaproses pelaporan]]>
<![CDATA[Tinjauan Pengenanaan PPh Final Atas Usaha Persewaan lapangan Badminton Perum Bulog Di Makassar ]]>
<![CDATA[A. Faisal Setiawan Mus]]>;
<![CDATA[Ilham Ilham]]>;
<![CDATA[Mahardian Hersanti Paramita]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[Taxes on business income from badminton field rental are one of the objects of income tax. According to the definition of Law Number 36 of 2008 concerning income tax, income is any additional economic ability received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the taxpayer's wealth. by name and in any form so that the income is subject to tax which must be paid to the State. Because the income is taxed, the taxpayer's active role is required in carrying out tax obligations based on the self assessment system. This study aims to determine the imposition of Final Income Tax Article 4 paragraph (2) on Badminton Field Rental Perum Bulog Divisi Regional SulSelBar Di Makassar. The research method used in this study is a Qualitative Descriptive Method by conducting interviews with the Taxation staff of the Regional Division of the National Logistics Agency, SulSelBar. The data used in this study is primary data in the form of gross circulation data on field rental business. The results of the research show that income from the Badminton Field Rental Perum Bulog Divisi Regional SulSelBar At Makassar is subject to Final Income Tax Article 4 paragraph (2) at a rate of 1% and the imposition of Final Income Tax is based on gross circulation of the business within 1 (one) tax year. Perum Bulog does calculations and rates according to Law No. 36 of 2008 concerning Income Taxes.]]>
<![CDATA[Pengaruh E-filling sebagai upaya meningkatkan kepatuhan pelaporan pajak di Kantor Pelayanan Pajak Pratama Maros ]]>
<![CDATA[Sri Wahyuni Wiradika]]>;
<![CDATA[Ilham Ilham]]>;
<![CDATA[Sri Nirmala Sari]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[This study aims to found out how the effect of E-filling as an effort to increase tax reporting compliance in the Maros Primary Tax Service Office. The type of data that used is primary data obtained through questionnaires distributed to individual taxpayers at the Maros Primary Tax Office. The population in this study are all taxpayers registered in the Maros Primary Tax Office. The data analysis technique that used is simple regression statistical analysis. The results showed that, Variable E-filling partially had a significant effect on the level of compliance of taxpayer reporting. This shows that in the application of E-filling can increase the level of taxpayer compliance in reporting tax]]>
<![CDATA[Tinjauan pengenaan pajak penghasilan peserta pendidikan dan pelatihan pada PT Bank Sulselbar Cabang Utama Makassar ]]>
<![CDATA[Anisa Azzahra]]>;
<![CDATA[Sri Nirmala Sari]]>;
<![CDATA[Ilham Ilham]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[Tax is one of the biggest contributions in state cash receipts. Article 23 income tax (PPh) is a tax on income by name and in any form derived from capital, delivery of services, or implementation of activities other than those that have been deducted by Article 21 of Income Tax.The purpose of this research was to find out, article 23 tax payments and reporting for training services and / or at PT Bank Sulselbar Makassar Main Branch with compliance with the Taxation Law No. 36 of 2008 and PMK NO. 141 / PMK.03 / 2015. The research method used is qualitative, data and secondary sources, procedures for data retrieval by conducting interviews, data analysis techniques are data analysis of Milles and Huberman models that are carried out interactively and continue until the completion of the data is saturated. The results of the sresearch show that PT Bank Sulselbar Makassar Main Branch carries out the work of cutting, depositing and reporting Article 23 of Income Tax not in accordance with the Director General of Taxation, Depositing and Reporting / or Income Tax Article 26 Work with Work, Services, and Personal Activities CHAPTER III Article 3 Letter f Point 4, the recipient who is withheld PPh Article 21 and / or PPh Post 26 is the income of the participant in education and training. Individual administration for companies as withholding to improve compliance.]]>
<![CDATA[Review of calculation, payment and reporting Swallow bird nest tax in Makassar ]]>
<![CDATA[Muhammad Ma'ruf]]>;
<![CDATA[Imron Burhan]]>;
<![CDATA[Ilham Ilham]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[Makassar City Regional Regulation No. 3 of 2010 on Local tax explained that the bird nest tax is a tax on extraction and exploitation activities bird nest. Swallow bird's nest production potential of Indonesia reached 400,000 kg / year, then the government must undertake the improvement in the financial area is managed effectively and efficiently. Tax collection system used in performing tax collection of bird's nest is a self-assessment system. The study aims to determine the calculation, payment, and Tax Reporting Swallow's Nest in Makassar. This study is a qualitative research. Informants in this study is the taxpayer Swallow's Nest in Makassar with the determination of purposive sampling technique. Data analysis technique used is descriptive method with qualitative analysis. The results of this study indicate that the taxpayer Swallow's Nest in Makassar has made the calculation, payment, and reporting in accordance with the Regional paraturan Makassar No. 3 of 2010 on Local tax,]]>
<![CDATA[Efektivitas Penerimaan Dan Pelaporan Program Pengungkapan Sukarela Di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat Dan Tenggara ]]>
<![CDATA[Akhmad Luthfi Wisudawan]]>;
<![CDATA[Ilham Ilham]]>;
<![CDATA[Imron Burhan]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[The research objective is to find out the effectiveness of receiving and reporting on the voluntary disclosure program in 2022 at the Regional Office of the Directorate General of Taxes in South, West, and Southeast Sulawesi. This type of research is a qualitative research is information data in the form of variable sentences not in the form of numeric symbols or numbers. The data used in this study are primary data and secondary data. The result of the research is the effectiveness of the Receipt and Reporting of the Voluntary Disclosure Program in 2022 at the Regional Offices of the Directorate General of Taxes in South, West, and Southeast Sulawesi, which can be seen based on indicators, namely receipts and reporting. These indicators show effective results. Voluntary Disclosure Program participants are not subject to sanctions in Article 18 paragraph (3) of the Tax Amnesty Law (200% of underpaid income tax) and data/information originating from SPPH cannot be used as a basis for investigation, investigation, and/or criminal prosecution against taxpayers]]>
<![CDATA[Tinjauan Perpajakan atas Transaksi Penjualan Rumah Bersubsidi di PT Anugrah Pratama Gowa ]]>
<![CDATA[Miftah Nasruddin]]>;
<![CDATA[Ilham Ilham]]>;
<![CDATA[Sri Sari]]>
<![CDATA[ Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition ]]>
Publisher : <![CDATA[PT Bone Jaya Kreatif ]]>
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<![CDATA[The purpose of this study is to determine the calculation, deposit and reporting of Income Tax article 4 paragraph 2 and Land and Building Tax on subsidized house sales transactions at PT Anugrah Pratama Gowa, to determine Value Added Tax reporting on subsidized house sales transactions at PT Anugrah Pratama Gowa. The data analysis technique in this research is qualitative data analysis. The results of the research conducted show that: (1) PT Anugrah Pratama Gowa carries out the Calculation of Income Tax Article 4 paragraph 2 with a 1% tariff in accordance with Law Number 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land and/or Buildings, and Sale/Purchase Binding Agreement on Land and/or Building and its Amendments. Article 4 paragraph 2 income tax deposit is made electronically by making an e-billing no later than the 10th of the following month. Article 4 paragraph 2 income tax reporting is reported before the 20th of the following month and declared as reported every time a payment has been made. (2) PT Anugrah Pratama Gowa implements Land and Building Tax Calculation by the Regional Revenue Service by imposing a 0.1% tariff. Land and Building Tax shall be deposited by each Taxpayer with a Tax Return (SPPT) issued by the Regional Government. Land and Building Tax Reporting occurs when the taxpayer has paid the tax due at the Bank or Post Office. (3) PT Anugrah Pratama Gowa is exempted from the imposition of Value Added Tax but still reports its Value Added Tax by issuing a Tax Invoice with code 008 for Value Added Tax exemption. The policy given by the government regarding taxes on subsidized house sales transactions provides relief for people who want to buy subsidized houses.]]>
