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<![CDATA[PENGARUH PAJAK HOTEL, PAJAK RESTAURAN, RETRIBUSI OBYEK WISATA, BEA PROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB), TERHADAP PENDAPATAN ASLI DAERAH ]]>
<![CDATA[Ayem, Sri]]>;
<![CDATA[Hamrin, Seriani]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.6318
<![CDATA[This study aims to determine the effect of hotel taxel, restaurant taxes, tourist attraction fees, land and building rights acquisition fees on local revenue in West Manggarai Regency. This type of research is quantitative research. The population in this study is the report of West Manggarai Regency Original Revenue and Tourist Object Retribution in 2016-2019. The sample of this study used the purposive sampling method. The data source used is secondary data. Hypothesis testing in this study using multiple linear regression analysis method with SPSS program. The results showed thad hotel tax had a positive but not significant effect on local revenue. Restaurant tax has a positive but not significant effect on local revenue. Retribution for tourism objects has a positive but not significant effect on local revenue. The cost of acquiring land and building has a positive but not significant effect on local revenue.]]>
<![CDATA[PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Khairunnisa, Aqilah]]>;
<![CDATA[Nurwanah, Andi]]>;
<![CDATA[Ahmad, Hamzah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5305
<![CDATA[This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP Pratama South Makassar. The data analysis technique used descriptive statistical techniques and Multiple Linear Regression assisted by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.]]>
<![CDATA[PERSEPSI KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Rosmawati, Rosmawati]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5311
<![CDATA[This study has a perception that tax justice affects personal taxpayers at KPP Pratama Makassar Utara. The statistical method used to test the hypothesis is multiple regression. The results showed that the perception of tax justice has a positive and significant effect on taxpayer comments. The better tax justice, the more taxpayers will be in paying taxes. the level of individual taxpayers on the dimension of perceived tax justice by self-interest.]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Erawati, Teguh]]>;
<![CDATA[Siang, Yung]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.6319
<![CDATA[This study aims to examine the effect of leverage, profitability, deferred tax expense, and tax planning on earnings management. The population used in this study is manufacturing in the basic and chemical industrial sectors which have been listed on the Indonesia Stock Exchange (IDX) in 2014-2019. The sample used is manufacturing companies in the basic industrial sector and chemical industry, using purposive sampling method. With this purposive sampling method, a sample of 15 companies was obtained with 90 annual reports. The type of data used is secondary data obtained from www.idx.co.id. This study uses Multiple Linear Regression Analysis. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results showed that leverage, profitability, and tax planning had a positive effect on earnings management, while deferred tax expense had no effect on earnings management.]]>
<![CDATA[FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA ]]>
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Rustan, Rustan]]>;
<![CDATA[Naidah, Naidah]]>;
<![CDATA[Cahyanti, Andi Amelia]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5306
<![CDATA[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.]]>
<![CDATA[PERSPEKTIF PEMILIK USAHA RUMAH KOS TENRANG PEMAHAMAN PAJAK HOTEL TERKAIT PENINGKATAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR ]]>
<![CDATA[Rustam, Andi]]>;
<![CDATA[Rasulong, Ismail]]>;
<![CDATA[Nursyafirah, Indri]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5312
<![CDATA[The purpose of this study is to determine the perspective of boarding house business owners regarding their understanding of the boarding house category hotel tax in Makassar City. This type of research is a qualitative descriptive study. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results of this study indicate that the perspective of boarding house business owners regarding the hotel tax in the boarding house category is still lacking due to the lack of socialization from the government and the hotel tax rate for the boarding house category is still considered burdensome, causing tax avoidance.]]>
<![CDATA[PENGARUH PERUBAHAN TARIF PAJAK, KEBIJAKAN KEMITRAAN, DAN REGULASI PENDANAAN BAGI UMKM TERHADAP MINAT BERWIRAUSAHA ]]>
<![CDATA[Aji, Andri Waskita]]>;
<![CDATA[Ausah, Yudi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.6320
<![CDATA[This study aims to determine the effect of changes in tax rates.partnership policies and funding regulations for MSMEs on interestentrepreneurship at the students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa. This research method uses a quantitative descriptive method from primary data by using a questionnaire. Directly from the study obtained a sample of 100 respondents from active students of the Faculty of Economics consisting of the Accounting and Management Study program The results of this study indicate that funding regulations for MSMEs has a positive effect on entrepreneurial interest in students of the Faculty of Economics, Bachelorwivata Tamansiswa University, while changes in tax rates and tax rates partnership policy does not have a positive effect on entrepreneurial interest in students of the Faculty of Economics, Universitas Sarjanawiyata Tamansiswa]]>
<![CDATA[IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO ]]>
<![CDATA[Lestari, Harini]]>;
<![CDATA[Laekkeng, Mursalim]]>;
<![CDATA[Nurwanah, Andi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5307
<![CDATA[This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.]]>
<![CDATA[EFEKTIVITAS PEMUNGUTAN PAJAK PROGRESIF TERHADAP PENDAPATAN ASLI DAERAH PADA KANTOR SAMSAT KOTA MAKASSAR ]]>
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Mursalim, Mursalim]]>;
<![CDATA[Su’un, Muh.]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5313
<![CDATA[This study aims to determine the effectiveness of progressive tax collection on local revenue at the Samsat Office for Makassar 1 Selatan Region. This research is descriptive qualitative. The types of data used are primary data and secondary data. Collecting data using observation, interview and literature techniques. The results of this study indicate that the collection of Progressive Motor Vehicle Taxes has been very effective in the period 2016 to 2018 and has a very significant impact on Regional Original Income.]]>
<![CDATA[PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Mulyadi, Anggu Batari]]>;
<![CDATA[Su’un, Muh]]>;
<![CDATA[Sari, Ratna]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i1.5303
<![CDATA[This study aims to obtain empirical evidence on the influence of family ownership variables and firm size on tax avoidance and the influence of independent commissioners variables as a moderating variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used Regression Analysis and Moderated Regression Analysis. The results of this study indicate that company ownership has no effect on tax aggressiveness and firm size has positive effect on tax aggressiveness. This study also shows that independent commissioners interaction is not able to moderate (weakens) the influence of family ownership on tax aggressiveness. Independent commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.]]>
