Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara

Putra, Aditya Halim Perdana Kusuma; Nasir, Munawir; Buana, Andika Prawira

doi:10.29040/jap.v19i1.207

Cited by 3 publications

(3 citation statements)

References 3 publications

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“…In other words, creating a private space for economic activity will more directly drive this economic activity. Local governments need to try to anticipate which areas can be grown into centers of the regional economy (Putra & Nasir, 2018). These strategic and fast-growing areas can be in the form of cities that have shown signs of agglomeration, such as centers of agricultural production of food crops, horticulture, plantations, livestock, fisheries, industrial cluster, etc.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Economic Development Based on Environment Resources in the Mining Sector

NAZIR¹,

MURDIFIN²,

Putra³

et al. 2020

JAFEB

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The purpose of this study is to investigate the economic potential of the regions from the mining sector of North Morowali, Central-Sulawesi, Indonesia, and the formulation of pro-business regional development management that aims to create synergy between the local government and mining sector entrepreneurs. This study uses a descriptive qualitative approach by taking data in the form of primary data from FGD and secondary data observations from statistical bureau data in the North Morowali, Indonesia. The analysis unit uses SWOT analysis to determine the economic potential of the North Morowali and Location Quotient (LQ) to analyze the economic potential of the mining sector. The research period covers one year (2018-2019) in North Morowali, Indonesia. All the mining products have considerable potential as a financing unit in North Morowali, while mining potential has not been maximally exploited. The absence of regulations, facilities such as road access, and optimal land and sea transportation are the causes of the difficulty of optimization and access to explore mining products comprehensively. As a new province at Central Sulawesi, more efforts and the role of government are needed to focus attention to North Morowali as an area with great potential in the mining sector.

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Section: Introductionmentioning

confidence: 99%

Analysis of Economic Development Based on Environment Resources in the Mining Sector

NAZIR¹,

MURDIFIN²,

Putra³

et al. 2020

JAFEB

Self Cite

View full text Add to dashboard Cite

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“…Berdasarkan penelitian Putra et al (2018) pada periode sejak berlakunya tax amnesty jumlah wajib pajak terdaftar mengalami peningkatan. Peningkatan jumlah wajib pajak terdaftar dapat dikaitkan dengan peningkatan kepatuhan wajib pajak.…”

Section: Pendahuluanunclassified

Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi

Nanda

Noviari

2020

E-Jurnal Akuntansi

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This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty.

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“…Putra, A. H. P. K., Nasir, M., & Buana, A. P. (2018). Mengungkap Keberhasilan Tax Amnesty: Studi Kasus pada KPP Pajak Pratama Makassar Utara.…”

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Legal Protection on Intellectual Property Rights in the Development of Creative Economy in Mamuju Regency

Suryansyah¹

2019

sucila

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Protection of legal intellectual property rights is the main pillar for businesses, especially those engaged in the creative economy business. The role of law can provide guarantees and legal certainty in creating a good economic climate and increasing people's income derived from the results of the work of creativity, ideas and creativity. The creative economy becomes a strategic issue as a government effort in developing the regional economy, creating a climate of creation and innovation and leading to improving people's welfare. The development of creative economic ventures in Mamuju Regency, West Sulawesi Province must be supported by a set of regional regulations, specifically those that regulate the protection of intellectual property rights of creative economy entrepreneurs. So that business people get protection, justice, benefit and legal certainty related to the work of copyright and innovation products owned. This study aims to examine the regional regulations of Mamuju Regency about the economy, especially the protection of intellectual property rights for creative economic business actors and identify the potential of the creative economy. Data is collected through literature studies to trace data through regional regulation documents. The processed data from descriptive analysis is used as a basis for consideration and review of economic law. The results of this study are in the form of sources of economic law material and manuscripts of academic considerations, where the local government and the public can find out the legal position in the protection of intellectual property rights of creative economy entrepreneurs in Mamuju Regency.

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Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara

Cited by 3 publications

References 3 publications

Analysis of Economic Development Based on Environment Resources in the Mining Sector

Analysis of Economic Development Based on Environment Resources in the Mining Sector

Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi

Legal Protection on Intellectual Property Rights in the Development of Creative Economy in Mamuju Regency

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