<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Pengampunan 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.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em>Tax 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.<br /></em></p>
Penelitian ini bertujuan untuk mengukur dan menganalisis kinerja keuangan Perusahaan Daerah Air Minum (PDAM) Kota Makassar berdasarkan Kepmendagri Nomor 47 Tahun 1999. Data penelitian ini menggunakan data sekunder yaitu laporan keuangan PDAM Kota Makassar periode 2015-2017. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa pengukuran kinerja keuangan PDAM Kota Makassar berdasarkan 10 indikator yang telah ditetapkan oleh Kepmendagri Nomor 47 Tahun 1999 pada tahun 2015 memiliki nilai kinerja aspek keuangan sebesar 66,67 dengan katagori “Baik”, pada tahun 2016 memiliki nilai kinerja aspek keuangan 83,31 dengan katagori “Baik Sekali” dan pada tahun 2017 memiliki nilai kinerja aspek keuangan 81,67 dengan katagori “Baik Sekali”. Sehingga secara umum dapat disimpulkan rata-rata kinerja aspek keuangan PDAM Kota Makassar menunjukkan kinerja “Baik Sekali” dengan nilai rata-rata 77,22.
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.
The traditional rambu tuka’ and rambu solo’ events are inseparable from the life of the Toraja people. In this traditional event, livestock such as pigs and buffalo are usually slaughtered. Due to the slaughter of animals in traditional events, a slaughterhouse levy is imposed following Regional Regulation No. 15 of 2011. This study aims to evaluate the implementation of the existing RPH levy collection and to design a unique mechanism for traditional events based on applying basic principles in taxation and the internal control system (SPI) in the revenue accounting field system. This study uses descriptive qualitative research by conducting direct observations and interviews. The location of the research will be at the Regional Revenue, Financial, and Asset Management Office (DPPKAD) and the location of traditional events in North Toraja Regency. The primary data are the observations and interview results, secondary data, related rules, and other supporting documents. The results of this study indicate that the mechanism for collecting Slaughterhouse levies is quite good, but there are still some things that still need attention, especially those related to the levy principle and the internal control system in the revenue accounting system.
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