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Kahar Saleh
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kahar.saleh@unismuh.ac.id
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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 5, No 1 (2022): Mei 2022" : 14 Documents clear
Implementation Of Cigarette Tax Earmaking Policy In The Regional Tax And Level Management Agency Of North Sumatra Province Kurniati, Tri; Nasution, Juliana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7501

Abstract

Tax is one of the state revenues. Based on Tax Law No. 23 of 2019 concerning the management of National resources, cigarette taxes are considered regional taxes under the auspices of the Ministry of Finance of the Republic of Indonesia. The cigarette tax imposed at 10% of cigarette excise is also intended to optimize the allocation of revenue-sharing funds for cigarette taxes for public health in collaboration with BPJS by 37.5%. The purpose of this study was to determine the implementation of the cigarette tax earmaking tax policy at the Regional Tax and Levy Management Agency of North Sumatra Province. This study uses a descriptive qualitative type, the research is carried out by collecting and filtering detailed information to be grouped into important things, then describing and drawing conclusions on the picture obtained. The results of this study indicate that the Regional Tax and Levy Management Agency for the North Sumatra Province has determined the allocation of funds in accordance with Law no. 28 of 2009 which is at least 50% to fund public health services. In the implementation of distribution, the Provincial Government submits data on Cigarette Tax deductions that are deposited with BPJS Health AS part of the obligations of the Health Insurance program
Efforts To Increase Regional Original Income Through The Kelurahan Parking Service System Mount Sari City Makassar Adiningrat, Andi Arifwangsa; Arniati, Arniati; Sinta, Wahyu Nirmala; Warda, Warda
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7507

Abstract

The purpose of this study was to determine the implementation of the parking service system in Gunung Sari Village in increasing the local revenue of Makassar City, the research method used was qualitative with an objective description of the state of the parking service system, and the type of research used was descriptive qualitative that revealed facts. about the parking service system. The data sources used are primary and secondary data sources and the number of informants is 6 people. Data collection techniques using the method of Observation, Interview, Documentation and Literature Study. The data analysis techniques used are reducation, data display, and conclusion drawing/verification. The results of this study indicate that the existence of a parking service system managed by PD Parking Makassar Raya can help people park their vehicles in Makassar City. This parking service system service can also help increase Makassar City's Regional Original Revenue until the target set is achieved
The Effect of Taxpayer Compliance, Tax Audit and Tax Collection on Tax Revenue Chandra Putry, Nur Anita; Oktarina, Dina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7514

Abstract

This study aims to test whether taxpayer compliance, tax audit and tax collection have an effect on tax revenue. The population in this study were individual taxpayers on the island of Belitung with a sample size of 115 respondents. The sampling technique for the respondents in this study used a non-probability sampling with a purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google form to respondents via social media such as WhatsApp and Facebook. Data were analyzed by multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that taxpayer compliance, tax audit and tax collection have a positive and significant effect on tax revenue
Implementation Of Input Tax Prepopulated Data And Vat E-Spt In Increasing Value Added Tax Reporting Agency Tax Registered At Kpp Pratama Bulukumba Solihatun, Rika; Rustan, Rustan; Suarni, Agusdiwana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7502

Abstract

Prepopulated Input Tax Data and Electronic Notification Letters (e-SPT) The PNN period is one part of the modernization process of Tax administration, so that taxpayers have the convenience of fulfilling and completing their obligations, so that the fulfillment of their tax obligations can be completed easily in their implementation, and the aim is to create an orderly and transparent tax administration. The purpose of this study is to determine the application of prepopulated input tax data and e-SPT Period of VAT in increasing the value added tax reporting of corporate taxpayers. The method used in this research is descriptive research type. To obtain the necessary data, the authors carried out data collection activities for 2018-2021, by interviewing Mr. Dwi Bagas Widianto as the System Administrator or the Data Quality Assurance Section. The results of this study indicate that the application of prepopulated tax data and e-SPT for the VAT period is very effective and efficient at KPP Pratama Bulukumba, it can be seen from the increase in Value Added Tax reporting and the use of the Prepopulated data system and e-SPT for the VAT period which is increasing every year. It is hoped that the Directorate General of Taxes and their regional offices should be able to improve their performance, including by providing counseling about the importance of paying taxes on time, and providing the best services, especially for taxpayers.

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