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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Analisa Akuntansi dan Perpajakan Sustainable : Jurnal Akuntansi JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Income Journal: Accounting, Management and Economic Research
Veronika Sari Den Ka
Politeknik Bosowa
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Income Journal: Accounting, Management and Economic Research

 1 
Tinjauan pelaksanaan pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 pada PT Lagaligo Lines Nurhalimah Nurhalimah; Veronika Sari Den Ka; Ilham Ilham
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

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
Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Daerah Di Kota Makassar Ayu Astuti; Veronika Sari Den Ka; Sri Nirmala Sari
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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Regional Tax is a mandatory levy paid by the population of a certain area to the regional government that will be used for the benefit of the regional government and the public interest. To optimize local tax revenue, several related variables of population, inflation and Gross Regional Domestic Product. This study aims to determine the effect of population on local tax revenues, the influence of inflation on local tax revenues and the effect of Gross Regional Domestic Product on local tax revenue in the City of Makassar. Data analysis techniques used are multiple linear regression. The results of the study show that the population and inflation do not affect the local tax revenue and the Gross Regional Domestic Product affects the local tax revenue in Makassar City. Makassar City's population continues to grow but does not cause high inflation so it does not affect the level of local tax revenue. Makassar City's residents are indicated to be productive so as to increase local tax revenue.
Pengaruh persepsi kemudahan kemanfaatan pengguna Sistem Informasi Direktorat Jenderal Pajak (SIDJP) terhadap kinerja pegawai Kiki Hardiyanti Danial; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 2 (2022): August Edition
Publisher : PT Bone Jaya Kreatif

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This study aims to determine effect of perceived ease of use and usefulness of the use of the Sistem Informasi Direktorat Jenderal Pajak (SIDJP) on the performance employees of KPP Pratama Makassar Utara. Sampling was carried out by convenience sampling technique. The number of samples of this study was 54 respondents from the employees of KPP Pratama Makassar Utara in 2018. The sample is then processed by multiple linear regression analysis through classical assumption testing, coefficient of determination and hypothesis testing. Based on statistical tests using the SPSS 16.0 program, the determination coefficient value (R2) is 18.0%. Hypothesis test results show the perception of the ease of the user on the use of the Sistem Informasi Direktorat Jenderal Pajak (SIDJP) partially (t test) affects the performance of employees at KPP Pratama Makassar Utara. respondent's responses regarding user ease perception variables, respondents who agreed to 42 to 52 respondents and strongly agreed as much as 2 to 11 respondents. This shows that respondents were easy to use SIDJP. respondent's responses regarding perceptions of the usefulness of users, respondents who chose to agree with as many as 9 to 18 respondents, this indicates that respondents use SIDJP
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pajak Bumi dan Bangunan Nurmalia Indria Ananda; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Land and Building Tax (PBB) is a tax imposed on the ownership or utilization of land and buildings. The UN is a Central Tax in which almost all realizations of UN revenues are handed over to local governments, both provincial and regency/city, under Law No. 28 of 2009 concerning regional taxes and regional levies. The purpose of this study is to find out the factors that affect taxpayer PBB compliance in Bulurokeng Village. This research uses quantitative methods. The data used in this study are secondary data from journals, books, and internet sites.The number of samples in this study wa 128 taxpayer PBB in Bulurokeng Village. Data analysis using SPSS 25. The results showed that the intention to comply did not have a significant effect on the compliance of UN taxpayers in Bulurokeng Village. Sanctions do not have a significant effect on taxpayer compliance in Bulurokeng Village. Nationalism has no significant effect on taxpayer compliance in Bulurokeng Village. The trust of the government and the law not shown a significant effect on taxpayer compliance in Bulurokeng Village. The level of compliance of UN taxpayers in Bulurokeng Village has not been effective in the implementation of the functions of intention to comply, sanctions, nationalism, and the trust of the government and law in paying the UN. Basically, UN taxpayers in Bulurokeng Village have not shown a form of compliance in paying the UN because there is no intention in individuals to comply, the sanctions imposed cannot change the taxpayer's view to comply, the spirit of nationalism towards the state still needs to be developed in building the country, and government and legal trust has not been able to influence the taxpayer's mindset on the importance of UN taxes to build a government.
Analisis Penerimaan Retribusi Pemakaman Pada Dinas Lingkungan Hidup Kota Makassar Rahmat Hidayat; Djusdil Akrim; Veronika Sari Den Ka
Income Journal: Accounting, Management and Economic Research Vol 1 No 3 (2022): December Edition
Publisher : PT Bone Jaya Kreatif

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Retribution is a regional levy as a payment for services or the granting of certain permits specifically provided and/or granted by the Regional Government for personal or corporate purposes. This study aims to determine the procedure for payment of funeral service fees and the realization of their acceptance at the Makassar City Environmental Service. The types of data used in this study are qualitative and quantitative data, with primary data sources or data originating from the original or first sources and secondary data, with data collection procedures through interviews and observations using qualitative descriptive data analysis techniques with three stages namely ( 1) Data reduction stage, (2) Data presentation stage. (3) draw conclusions. The results of this study indicate that in terms of payment of retribution for funeral services, the obligatory Retribution has been given an understanding of the procedure for payment through outreach so that the obligatory levy, knows more about the payment procedure. The increase in retribution receipts in the last 2 years was due to an increase in outreach by cemeteries conducting outreach to obligatory retribution through RT/RW
ANALISIS REALISASI PENERIMAAN PAJAK PADA KPP PRATAMA MAKASSAR UTARA Fira Andhara Aulia; Imron Burhan; Veronika Sari Den Ka
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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This study aims to determine the realization of the achievement of tax revenue targets at the North Makassar Tax Office, to find out the efforts of the North Makassar Tax Office to achieve the realization of tax revenues in 2021 from the predetermined targets and the factors that influence the realization of tax revenues at the North Makassar Tax Office in 2021 in achieving predetermined targets. The results of the study indicate that the realization of tax revenues at the North Makassar Tax Office in 2021 has increased. Efforts to realize tax revenue at the North Makassar Tax Office are conducting tax extensification activities, tax intensification, socialization with government agencies and private institutions as well as conducting tax collection and audit activities. Factors that affect the increase in the realization of tax revenues at the North Makassar Tax Office are external factors in the form of economic growth whose fluctuations increase in line with tax revenues and taxpayer compliance in paying taxes and internal factors, namely the DSE application (Target List Extensification), APPROWEB (Website-Based Profile Application), increased tax compliance audits and socialization to government and private agencies. Increasing the amount of tax revenue can achieve the target by improving the performance of tax officials.
Analisis Kinerja Relawan Pajak Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kota Makassar Enya Sastia; Veronika Sari Den Ka; Imron Burhan
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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A tax volunteer is someone who voluntarily contributes his time, energy, thoughts, and expertise to play an active role in tax education activities (PER-12/PJ/2021). The purpose of this study was to determine the performance of tax volunteers in Makassar City and to find out the obstacles in implementing the tax volunteer program in Makassar City. This type of research is qualitative research using primary data types and secondary data. . The research locations are in South Makassar Tax Office, West Makassar Tex Offeice ,North Makassar Tex Offeice. The results of this study show that the performance of tax volunteers in improving taxpayer compliance in Makassar City is 1) Integrity in the form of introducing themselves to the culture of 3S Smile, Sapah, Salam and being responsible in carrying out their duties and functions, 2) Commitment in the form of carrying out tasks until completion, 3) Professionalism, namely professionalism in carrying out duties, 4) Good service in improving taxpayer compliance, 5) Cooperation in the form of working with a good team in carrying out annual tax return assistance. The obstacle faced by tax volunteers in Makassar City is the lack of devices where the number of tax volunteers is more than the available devices. The performance of tax volunteers can be through the initiative of tax volunteers to help tax employees carry out their duties
Analisis Efektivitas, Efisiensi, Dan Kontribusi Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Makassar Asriyanti Nur Fitri; Nurul Afifah; Veronika Sari Den Ka
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

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Abstract

This study aims to determine the effectiveness of Makassar City local tax receipts, the effectiveness of Makassar City's regional retribution receipts,the contribution of local taxes to Makassar City's local revenue, the contribution of regional levies to Makassar City’s regional original revenues, and the efficiency of local tax and regional retribution revenue in Makassar. This research is a type of quantitative research with a descriptive analysis approach. This research uses primary data and secondary data. The results of the study showed that the effectiveness of regional tax revenues in 2017-2019 is quite effective, in 2019 and 2021 it is the most effective. The effectiveness of regional retribution revenue in 2017-2019 is not effective, in 2020 and 2021 it is the most effective. The contribution of local taxes to Makassar City's local revenue from 2017-2021 is the most contributed category. The contribution of regional retribution to Makassar City's original revenue from 2017-2021 is very less. And the efficiency of regional tax revenue and regional levies in 2017-2021 is rarely efficient. Effectiviness, efficiency, and the contribution of regional taxes and regional retributions can increase regional original income by making various efforts, and managing costs to be incurred so that they are less than revenues.
Co-Authors Akrim, Djusdil Annisa Sri wulandari Ardiansyah Gisda Asriyanti Nur Fitri Ayu Astuti Enya Sastia Fira Andhara Aulia Hilery Ade Novita Rangga Bulawan Ilham Ilham Imron Burhan Irvawansyah, Irvawansyah Kezia Nurtia Bannelimbong Kiki Hardiyanti Danial Nurhalimah Nurhalimah Nurmalia Indria Ananda Nurul Afifah Nurul Fithriyah Rahmat Hidayat Rukminih Arifin Sri Nirmala Sari Supiana Syahrul Mustafa Yuni Puji Lestari T.P Zakiah Zakiah Zherawati Zherawati