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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 2 (2022): November 2022" : 14 Documents clear
The Impact of Ownership Structure and Board Characteristics on Tax Avoidance Lim, Andy; Suparman, Meiliana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9209

Abstract

This study examines the impact of ownership structure and board characteristics on tax avoidance. A tax avoidance measure is the effective tax rate (ETR) and cash flow effective tax rate (CFETR). While the ETR quantifies taxable income, the CFETR demonstrates the difference between total tax expense and operating cash flows. The ownership structure includes managerial, institutional, foreign, family, and concentrated ownership. The size, independence, frequency of meetings, and gender diversity of the board indicate board characteristics. A purposive sampling method was used to select non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. Results indicate a significant positive effect of concentrated ownership and independent directors is found on tax avoidance (ETR and CFETR). On the other hand, the size of the board directors negatively impacts tax avoidance (ETR and CFETR). Furthermore, tax avoidance (ETR and CFETR) is unaffected by managerial, institutional, foreign, and family ownership, meeting frequency, and board gender diversity. The results of this study are still contradictory and not in line with previous studies because it includes data from the pandemic period. It implies the need for improvements in the implementation of good governance in order to achieve more profits through tax avoidance. A comprehensive governance system must ensure that every element plays a significant and active role in reducing the tax burden of a company within the legal corridor (tax avoidance)
The Effect of Tax Knowledge, Application of E-Billing System and Understanding of The Tri Nga Teachings YP, Sri Lestari; Putra, Leo Frandika
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9340

Abstract

This study aims to examine the effect of knowledge of taxation, application of the e-billing system, and understanding of the teachings of tri nga (ngerti, ngroso, and nglakoni) on individual taxpayer compliance. This study uses a quantitative approach. The data used is prime data with the method of distributing questionnaires. There are three independent variables in this study, namely (PP) knowledge of taxation, (peB) application of the e-billing system, and (pTN) understanding of the teachings of tri nga (ngerti, ngroso, and nglakoni). The dependent variable (KWP) in this study is individual taxpayer compliance. The population used in this study is an individual taxpayer who is in the area of the Yogyakarta Pratama Tax Service Office. Sampling using convenience sampling in order to obtain a sample of 100 individual taxpayers at KPP Pratama Yogyakarta. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression. Data from the questionnaire was carried out using Microsoft Excel 2016 Software and processed using the IBM SPSS Statistics 20 program. The results showed that tax knowledge had a positive and significant effect on individual taxpayer compliance as indicated by the tcount value greater than the ttable value, which was (6,7981,984) and the significant value of 0.000 is smaller than the 5% significance level (α=0.05). The implementation of the e-billing system has a positive and significant effect on individual taxpayer compliance, which is equal to (2.1671.984) and a significant value of 0.033. Understanding the teachings of tri nga (ngerti, ngroso, and nglakoni) has a positive and significant effect on individual taxpayer compliance, which is equal to (2.5041.984) and a significant value of 0.014
The Influence of Perceived Usefulness, Perceived Convenience and Perceived Efficiency On The Use of E-Filing For Individual Taxpayer at KPP Pratama Bulukumba Hinayah, Nurul; Suarni, Agusdiwana; Wahyuni, Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9344

Abstract

Research data obtained from questionnaires (primary). The results of the analysis were carried out with multiple linear regression. These results indicate that the perceived usefulness variable with a significance value of 0,014 0,05 and t_count is greater than t_table. that is 2,517 1,984. From these results, it can be seen that the perceived usefulness variable has a positive and significant effect on the use of E-Filing, the perceived convenience variable shows a significance value of 0,004 0,05 and t_count is greater than t_table. that is 2,979 1,984. From these results, it can be seen that the perceived convenience variable has a positive and significant effect on the use of E-Filing and the efficient perception variable shows a significance value of 0,004 0,05 and t_count is greater than t_table. ie 2,918 1,984. From these results it can be seen that the efficient perception variable has a positive and significant effect on the use of E-Filing.
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Adiningrat, Andi Arifwangsa; Rustan, Rustan; Ningsih, Asrah Puspita; Aisyah, Siti
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.
Effect of Progressive Vehicle Tax on Receipt of Motorized Vehicle Transfer Fees Masrullah, Masrullah; M, Satriani.
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9341

Abstract

This study aims to determine the Effect of Progressive Tax on Motor Vehicles on Receipts of Transfer of Ownership Fees for Motorized Vehicles. The location of this research was conducted in Barru Regency, South Sulawesi Province. The method used in this research is quantitative research using secondary data and hypothesis testing is done using simple linear regression analysis. The statistical test analysis used is the t test to provide how much influence the independent variable has on the dependent variable. The result of this study is that progressive tax has no effect on the receipt of transfer fees for motorized vehicles because due to the rise and fall of progressive tax revenues in 2018 to 2019, a progressive tax rate has been applied with the amount of transfer fees on motor vehicles decreasing.
Effectiveness and Contribution of Market Retributions to Regional Taxes in Parepare City Jumriani, Jumriani; Damis, Sariana
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9345

Abstract

Regional acceptance should be supported by the level of effectiveness. One of the things in the implementation of regional autonomy is Regional Taxes.  The purpose of this study is to determine the level of effectiveness of market retibution management and the contribution of market retribution to the Regional Original Income (PAD) of Parepare City in 2016-2020.  This research was carried out in Parepare City, precisely at the  Office of the Regional Finance Agency. The data used in the study are primary data obtained through direct interviews with both staff and section heads in this case the market levy calculation section as well as traders. Data Analysis techniques using descriptive analysis, effectiveness ratio analysis and contribution ratio analysis.  The results showed that the effectiveness of market levy receipts for Regional Taxes was effective in 2016-2018  , but in 2019-2020 it was less effective due to Covid-19 so that merchant income was reduced. The contribution of market retribution to the Regional Pajak is less contributing.
The Effect Of Education, Income, Lifestyle And Taxation Sanctions On The Awareness Of Motor Vehicles Tax Payers In Sidenreng Rappang District Fatimah, Fatimah; Arham, Arham; Ibrahim, Cica
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9581

Abstract

This study aims to determine the effect of education, income, lifestyle and tax sanctions on the awareness of motor vehicle taxpayers in Sidenreng Rappang Regency. It is hoped that the results of this research can become material for scientific research in the field of regional financial accounting, especially for reviewers of taxpayers' understandings in Sidenreng Rappang Regency regarding motor vehicle tax payments. The research was conducted at the SAMSAT office of Sidenreng Rappang Regency. The data collection techniques used in this study were observation, recording and questionnaire surveys. The sample of this study was 94 motor vehicle taxpayers in Sidenreng Rappang Regency as respondents. The data analysis technique in this study used multiple linear regression analysis with the help of the Windows version 20 SPSS (Static Product and Service Support) application. The results showed that based on the analysis carried out there was a significant, simultaneous and partial influence between education, income, lifestyle and tax sanctions on the awareness of motor vehicle taxpayers in Sidenreng Rappang Regency.
The Impact Of Tax Increases, Inflation, and Government Capital Expenditure On Growth The Economy in Indonesia From The Year 2006 Until 2021 Romadhini, Shofi Ana; Utomo, Sugeng Hadi
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9342

Abstract

Economic growth is the development of activities in the economy that can increase people's prosperity and lead to sustainable economic development in a country. Tax revenue is one of the factors that is positively related to economic growth. While the components of capital expenditure and inflation are factors that can affect tax revenue. This study aims to determine the impact of tax increases, inflation, and capital expenditures on economic growth. The research approach used in this research is quantitative research with a cross-sectional design. The data used in this study is secondary data in the form of tax data, capital expenditures, and inflation for 2006-2021. The data analysis technique used in this study is multiple linear regression analysis with the SPSS 24.0 program analysis tool. The results of this study indicate that the tax and capital expenditure variables have a significant positive relationship and influence on economic growth, while the inflation variable has no significant effect on economic growth
Tax Incentives and Tax Service Quality on UMKM Taxpayer Compliance: In Lamongan Regency Rachman, Fikri Nur; Nataliawati, Rita; Sulistyowati, Rina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9346

Abstract

This study aims to determine the effect of tax incentives on the quality of taxpayer compliance tax services during the pandemic. The data analysis technique used in this study was multiple regression and the sample was selected using the convenience sampling method so that the researcher chose respondents based on the most easily found or obtained. The data collection method in this study used a questionnaire distributed via a google form link. The number of respondents in this study were 90 respondents who had criteria. The results of this study indicate that tax incentives have no effect on taxpayer compliance while the quality of tax services has an effect on taxpayer compliance
Analysis the Influence of Audit Committee Characteristics on Tax Aggressiveness in Indonesia Harsono, Budi; Yoren, Sherina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9582

Abstract

This research seeks to examine the impact between the intend of corporate tax aggressive with several characteristics of audit committee members, namely independence, expertise, diligence and gender diversity. Measurement of effective tax rate paid is used to measure tax aggressiveness. This study is an empirical examination of quantitative method research involving 1,632 sample data from 408 companies listed in Indonesia Stock Exchange (IDX) using time series collection within a period of 5 years (2017-2021). The method of analysis in this study is panel regression analysis and using Eviews10 and SPSS v25.0 for the data processing. The author finds that the independence of the audit committee tends to give a significant effect on tax aggressiveness. Meanwhile, the expertise, diligence, and gender diversity of the audit committee do not have a significant effect on the practice of tax aggressiveness. If shareholders, investors, and tax agents are aware of the audit committee's makeup, it may warn them of the dangers of the company's aggressive tax planning.  

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