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<![CDATA[PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA ]]>
<![CDATA[Y Tanggu, Ade Asriny]]>;
<![CDATA[Ayem, Sri]]>;
<![CDATA[Erawati, Teguh]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6321
<![CDATA[This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis. The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance. ]]>
<![CDATA[IMPLEMENTASI PERHITUNGAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI REKANAN PADA COFFEE 36 KAB. GOWA ]]>
<![CDATA[Arsal, Muryani]]>;
<![CDATA[Adinigrat, Andi Arifwangsa]]>;
<![CDATA[Putra, A.Baso Kumala]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6323
<![CDATA[The purpose of this study was to determine how the implementation of value added tax calculations on counterparty transactions at Coffee 36 Kab. Gowa. This type of research is descriptive quantitative research. Data collection techniques using literature study, observation, interviews and documentation. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the Implementation of VAT Calculation on Partner Transactions at Coffee 36 Kab. Gowa is only subject to VAT, namely Input Tax on the purchase of raw materials from its partners and the VAT collected should not be tax but service charge or commonly called service fee.]]>
<![CDATA[PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR, MOTIVASI KUALITAS, MOTIVASI SOSIAL, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK ]]>
<![CDATA[Rahayu, Apri Ani]]>;
<![CDATA[Erawati, Teguh]]>;
<![CDATA[Primastiwi, Anita]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6324
<![CDATA[The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.]]>
<![CDATA[ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT (2) ATAS JASA SEWA TANAH DAN/BANGUNAN PADA PT. ANGKASA PURA I (Persero) MAKASSAR ]]>
<![CDATA[Effendy, Fiqram Ramadhan]]>;
<![CDATA[Mariana, Lina]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6325
<![CDATA[This study aims to determine the calculation and withholding of final income tax article 4 paragraph 2 on land and/building rental services (space lease) carried out at PT. ANGKASA PURA I (Persero). The type of research used is a method with a qualitative approach. Qualitative data is data in the form of numbers used in this study such as evidence of income tax collection and tax deductions for specific airport services for land and/or building leases. After conducting the analysis and discussion, the authors conclude that the withholding of the final income tax article 4 paragraph 2 of land and / building rental services (space rental) at PT.Angkasa Pura I (Persero) is in accordance with the provisions of the KMK. No120/KMK.03/2002 using a rate of 10% with a tax base (DPP) of the gross amount of the rental value]]>
<![CDATA[EVEKTIFITAS PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN JENEPONTO ]]>
<![CDATA[Rustam, Andi]]>;
<![CDATA[R, Muh. Nur]]>;
<![CDATA[Jam'an, A.]]>;
<![CDATA[Firdaus, Firdaus]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6326
<![CDATA[This study aims to determine the effectiveness of advertisement tax collection on regional revenue at the Regional Revenue Agency of Jeneponto 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 of the study show that the advertisement tax collection on regional revenue in Jeneponto district is effective due to the level of compliance and awareness of taxpayers in paying the advertisement tax effectively]]>
<![CDATA[PENGARUH ALOKASI PAJAK ANTAR PERIODE, LEVERAGE DAN PROFITABILITAS TERHADAP KUALITAS LABA ]]>
<![CDATA[Soa, Bonefentura]]>;
<![CDATA[Ayem, Sri]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6327
<![CDATA[This study aims to analyze the Effect of Inter-period Tax Allocation, Leverage and Profitability on Earnings Quality. The dependent variable in this study is Earnings Quality which aims to make decisions by investors or shareholders. The independent variables in this study are tax allocation between periods, leverage and profitability. This study uses secondary data on financial statements or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2016-2019. By using the purposive sampling method, the total sample in this study was 60 data from 20 companies. The analytical method used is multiple linear analysis. The results of the analysis in this study show Inter-period Tax Allocation and Profitability Has No Significant Effect on Earnings Quality. While Leverage Has Significant Effect on Earning Quality]]>
<![CDATA[PENGARUH PENERAPAN E-BILLING SYSTEM TERHADAP KEPATUHAN PEMBAYARAN PAJAK PPh FINAL WAJIB PAJAK UKM DI KABUPATEN SINJAI ]]>
<![CDATA[Nasrullah, Nasrullah]]>;
<![CDATA[Andayaningsih, Sri]]>;
<![CDATA[Sarda, Sultan]]>;
<![CDATA[Pratiwi, Wiwied Ahriani]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6328
<![CDATA[This study aims to determine the effect of E-Billing on Taxpayer Compliance in Sinjai Regency. This study uses quantitative methods. The population in this study is MSME Taxpayers at the Sinjai Tax Counseling and Consultation Service Office as many as 8824 Taxpayers. The sampling technique used is Random Simplification, so that a sample of 99 taxpayers is obtained, with the determination of the sample based on an error rate of 10% developed by the slovin formula. The analysis technique used in this study uses an interactive model with respondents where the respondent's interpretation data is then regulated by using data analysis techniques in this case SPSS. Based on the results of data analysis carried out, the application of E-Billing has an effect on Taxpayer Compliance in Sinjai Regency. This shows that taxpayers will be obedient in making tax payments if the application of e-billing is good, application of good e-billing can be the main capital and is an important thing to be able to attract the attention of taxpayers. This shows that the better the implementation provided by E-Billing, the higher the Taxpayer Compliance, thus the hypothesis is accepted.]]>
<![CDATA[PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2016-2019) ]]>
<![CDATA[Kinait, Tivani]]>;
<![CDATA[Ayem, Sri]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6329
<![CDATA[This study aims to examine the effect of tax avoidance (tax avoidance), earnings management, and managerial ownership on the cost of debt. The population used in this study is manufactures that have been listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken with the object of manufacturing companies during 2016-2019, based on the purposive sampling method obtained by 20 manufacturing companies or 80 annual financial reports. The data used is secondary data in the form of company's annual financial reports obtained from the Indonesia Stock Exchange (IDX). 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 show that tax avoidance has a positive effect on the cost of debt. Earnings management has a positive effect on the cost of debt. Managerial ownership has a negative effect on the cost of debt.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN TAX PLANING TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[RIA, MARIA CENDRIANA]]>;
<![CDATA[Yuli Prastyatini, Sri Lestari]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6330
<![CDATA[This study aims to examine whether CSR disclosure and tax planning can affect the value of companies with earnings management as a moderating variable This study took samples from the Indonesia Stock Exchange (IDX) from 2016-2019 in property and real estate companies using a purposive sampling technique. Data collection is done by accessing www.idx.co.id then processed using SPSS. The results show that the corporate social responsibility disclosure variable has a positive and significant effect on firm value in Property and Real Estate companies on the Indonesia Stock Exchange in 2016-2019, the tax planning variable has no effect on firm value in Property and Real Estate companies on the Stock Exchange. Indonesia in 2016-2019, Earnings management moderated the influence of corporate social responsibility disclosure on the company's firm value. In this study, earnings management strengthens the relationship between CSR disclosure and firm value. Earnings management moderates the effect of tax planning on firm firm value. In this study, earnings management weakens the relationship between tax planning and firm value.]]>
<![CDATA[TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[Nalik, Remigius Jon]]>;
<![CDATA[Suyanto, Suyanto]]>;
<![CDATA[Aji, Andri Wakista]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v4i2.6331
<![CDATA[This study aims to prove the effect of the level of tax knowledge, tax compliance and the firmness of tax sanctions on the fulfillment of the tax obligations of MSME entrepreneurs in the city of Yogyakarta. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 75 individual taxpayers who have SMEs in Yogyakarta City. The sampling technique used was random sampling. Data was collected by distributing questionnaires directly to respondents. The number of questionnaires that were processed were 75 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the level of tax knowledge, tax compliance and the firmness of tax sanctions have a positive effect on fulfilling the tax obligations of MSME entrepreneurs in the city of Yogyakarta]]>
