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

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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.
EFEKTIVITAS PEMERIKSAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PARE-PARE Muhammad Adil; Naidah Naidah; Dian Rahayu
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4410

Abstract

The purpose of this study is to measure the level of effectiveness of tax audits based on SP2 and based on the realization of tax audit receipts. This research uses descriptive research with a qualitative approach. The location of this research is KPP Pratama Parepare. The results of this study indicate that the level of effectiveness of tax audits based on SP2 at KPP Pratama Parepare from 2014 to 2018 is in the very effective category. The level of effectiveness of tax audits based on SKP at KPP Pratama Parepare in 2014 was included in the ineffective criteria, 2015 included in the ineffective criteria, 2016 included in the ineffective criteria, 2017 included in the ineffective criteria, 2018 included in the very effective criteria. Factors that affect the effectiveness of tax audits include the attitude of taxpayers, tax auditors, short tax audit time, taxpayer psychology, office facilities, communication, as well as support from leaders and good cooperation between divisions.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Muhammad Adil; Rustan Rustan; Naidah Naidah; Andi Amelia Cahyanti
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.
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 Alfarah Firdamayanti Andi Amelia Cahyanti Dian Rahayu Muhammad Khaedar Sahib Naidah Naidah Qanita Mokodompis Qanita Mokodompis Rustan Rustan