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All Journal Amnesty: Jurnal Riset Perpajakan
Muhammad Khaedar Sahib
Muhammadiyah University of Makassar
Economics, Econometrics & Finance

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Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Muhammad Khaedar Sahib; Andi Arifwangsa Adiningrat; Andi Jam'an; Nurhikmah Nurhikmah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
Value Added Tax Restitution Process in an Effort to Protect the Rights of Corporate Taxpayers at Massaniga & Rekan Tax Consultant Office Muhammad Khaedar Sahib; Muhammad Adil; Alfarah Firdamayanti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13024

Abstract

Tax restitution is an application for the return of tax overpayments made by taxpayers to the state. This tax overpayment is actually a basic right for taxpayers which otherwise becomes an obligation of the tax authority The purpose of this research is to find out the value-added tax restitution process in an effort to protect the rights of corporate taxpayers at the Massaniga & Rekan Tax Consultant Office. The research object of this Final Project is "The Value Added Tax Restitution Process in an Effort to Protect Corporate Taxpayer Rights at the Massaniga & Rekan Tax Consultant Office". The type of research conducted with an applied skinative approach. The data collection technique used is to use the Interview, Documentation and Observation methods. The results of this study indicate that the value-added tax restitution process carried out by the Massaniga & Rekan tax consultant office has been carried out with applicable rules and implemented to fulfil the rights of corporate taxpayers.
Systems and Procedures for Implementing Value Added Tax on Shipping Services Activities at PT Pelayaran Tonasa Lines Muhammad Khaedar Sahib; Muhammad Adil; Qanita Mokodompis Qanita Mokodompis
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14656

Abstract

The aim of this research is to gain an in-depth understanding of the systems and procedures for implementing value added tax (VAT) on shipping service activities at PT Pelayaran Tonasa Lines. The focus of the research is on PT Pelayaran Tonasa Lines Corporate Taxpayers. The analysis technique applied is descriptive qualitative, which makes it possible to describe in detail the characteristics and qualitative aspects related to the implementation of VAT. The data collection process was carried out through several methods. First, through interviews with related parties in the company to obtain direct views and information related to the implementation of VAT. Second, by using library methods to collect data and information from relevant sources such as books, journals and research reports related to taxation. Apart from that, direct observations were carried out to gain a deeper understanding of the implementation of VAT at PT Pelayaran Tonasa Lines. Documents available at the research site were also used as data sources. The research results show that the systems and procedures used in implementing VAT on shipping service activities at PT Pelayaran Tonasa Lines are in accordance with applicable laws and regulations. This shows that the company has complied with applicable legal provisions relating to tax aspects in its operations. Thus, this research contributes to strengthening understanding of tax practices in the shipping sector and can become a reference for improving or improving the tax system in the future
Co-Authors Adiningrat, Andi Arifwangsa Alfarah Firdamayanti Andi Jam'an Muhammad Adil Nurhikmah Nurhikmah Qanita Mokodompis Qanita Mokodompis