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Kahar Saleh
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kahar.saleh@unismuh.ac.id
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amnesty@gmail.com
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Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
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Amnesty: Jurnal Riset Perpajakan
Published by Universitas Muhammadiyah Makassar
ISSN : 27146308     EISSN : 27146294     DOI : https://doi.org/10.26618/jrp
Core Subject : Economy,
Economics, Econometrics & Finance
Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: Jurnal Riset Perpajakan terbit dua kali setahun, yaitu bulan Mei dan Oktober.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 4, No 1 (2021): Mei 2021" : 14 Documents clear
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah, nasrullah; Adiningrat, Andi Arifwangsa; Hamzah, Pratiwi; Sukma, Yuyun Wahyuni
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.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.
PENGARUH PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN DAN KEPUASAN PENGGUNA TERHADAP MINAT MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) MENGGUNAKAN SHOPEEPAY Sainang, Siti; Aji, Andri Waskita
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.v4i1.6317

Abstract

This study aims to examine the effect of perceived usefulness, perceived convenience and user satisfaction on interest in paying PBB using shopeepay. This research method uses quantitative description methods and primary data using questionnaires. The population in this study are Shopeepay users and are Land and Building Taxpayers of Sleman Regency with a sample of 100. and analyzed using smartPLS. The sampling technique used was convenience sampling technique. Data retrieval is done by distributing questionnaires in the form of a google form. The results of this smartPLS test result that perceived usefulness has a positive effect on interest in paying PBB using shopeepay. Easy perception also has a positive effect on interest in paying PBB using shopeepay. And user satisfaction has a positive effect on interest in paying PBB using shopeepay.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA Masrullah, Masrullah; Asriati, Asriati; Alfiah S, Nur Reski
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.v4i1.5304

Abstract

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.
PENGGELAPAN PAJAK TINJAUAN MORAL PERPAJAKAN (STUDI KASUS KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN) Pujiati, Nur Indah; Alam, Syamsu; Amiruddin, Amiruddin
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.v4i1.5310

Abstract

This study aims to determine the Tax evasion of the Moral Review of Taxation (Study of South Makassar Pratama Tax Office). This research method uses descriptive qualitative research.The results of the study have explained that in knowing how the government can improve tax morale so as to minimize tax evasion at South Makassar KPP is to warn taxpayers about the importance of paying taxes in order to avoid tax sanctions. This is also done in order to improve taxpayer tax morale as seen from the sub-concepts of Pre-Conventional Stages, Conventional Stages, Post-conventional Stages, Attitudes towards Behavior, Subjective Norms, and Behavioral Control. Whereas in discussing the causes of taxpayers to commit tax evasion, it can be seen from financial statement analysis, sales analysis, or contract analysis, then after finding an irregularity in the taxpayer's financial report, an interview can be conducted with the taxpayer to find out the indication of fraud, namely the taxpayer who is has indications of committing fraud based on pressure, opportunity, rationalization, ability, or arrogance.

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