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<![CDATA[Modernization System Taxation in the Midst of the Digital Economy Wave : A Study Literature ]]>
<![CDATA[Prihandoko, Nugroho Dwi]]>;
<![CDATA[Rahmanda, Gita Astyka]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.16558
<![CDATA[The growth of the digital economy in Indonesia, driven by technological developments and widespread internet access, has changed the transaction landscape from traditional to digital methods. In 2016, the value of online transactions reached IDR 75 trillion and is expected to increase to IDR 144 trillion in the next few years, with the e-commerce sector growing rapidly and expected to reach IDR 600 trillion in 2024. This change has given rise to new challenges in the taxation system, especially in addressing cross-border taxes and tax complexity on digital platforms. This article uses a literature review approach to evaluate the evolution of the tax collection system from traditional methods to a digital system. This study identifies that the paper-based taxation system, with manual processes and prone to errors, has been replaced by increased efficiency and transparency of digital technology. The implementation of e-filing and e-payment systems, as well as advanced technologies such as big data, artificial intelligence (AI), and blockchain, have improved tax administration. These technologies facilitate more data collection and analysis, improve detection of non-compliance, and provide a secure system for digital transactions. However, this evolution also brings challenges such as cross-border taxes and complex digital transaction management. The definition of permanent establishment (PE) should be expanded to include digital entities, and new taxes such as equalization levies are needed to address cross-border tax issues. Responsive and innovative tax reforms are essential to address these challenges and ensure sustainable income taxation in the digital age. International collaboration and global harmonization of tax policies are key to addressing tax issues arising from the digital economy.]]>
<![CDATA[Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office ]]>
<![CDATA[Masrullah, Masrullah]]>;
<![CDATA[Winarsih, Endang]]>;
<![CDATA[Mar'ah Mp, Awalin Syayidah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.16488
<![CDATA[This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.]]>
<![CDATA[The Influence of Tax Amnesty Program, Mobile Samsat Services and E-Samsat Program with Tax Socialization as Moderating Variable on Makassar City Samsat Revenue ]]>
<![CDATA[Nurhijrawati, Alfiah]]>;
<![CDATA[Rahim, Syamsuri]]>;
<![CDATA[Zakaria, Junaiddin]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.16384
<![CDATA[This study aims to examine. The effect of the Tax Bleaching Program, Mobile Samsat Services and the E-Samsat Program with Taxation Socialization as a Moderating Variable on Makassar City SAMSAT Revenue. The data in this study were obtained from taxpayers registered at SAMSAT Makassar City in 2022, namely motor vehicle taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and drawing samples using the sIovin formula with a total of 100 taxpayer respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Tax Bleaching Program had a positive and significant effect on Makassar City SAMSAT Revenue, Mobile Samsat Service had a positive and significant effect on Makassar City SAMSAT Revenue, E-Samsat Program had a positive and significant effect on Makassar City SAMSAT Revenue, Tax bleaching program with moderated by taxation socialization had a positive and significant effect, Mobile Samsat service with moderated by taxation socialization had a positive and significant effect and E-Samsat Program with moderated by taxation socialization had a positive and significant effect.]]>
<![CDATA[Corporate Tax Reduction Strategies: The Impacts of Institutional Ownership, Company Profitability, and Financial Leverage ]]>
<![CDATA[Budiadnyani, Ni Putu]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>;
<![CDATA[Supriawan, I Gede Joni]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.15812
<![CDATA[Tax revenue is pivotal in funding crucial public services and infrastructure within a nation. Corporate tax avoidance strategies can have significant ramifications, undermining a country's capacity to adequately finance essential public systems such as education, public safety, transportation, and other vital community needs. The impact of corporate tax avoidance extends beyond individual firms, influencing the broader financial stability and economic development of the country. This study examines the influence of institutional ownership, profitability, and financial leverage on corporate tax avoidance practices. Drawing on agency theory and resource-based perspectives, the research investigates how these key firm-level factors shape tax minimization strategies. The findings indicate that institutional ownership and profitability do not have a significant effect on tax avoidance. However, increased financial leverage is associated with more aggressive corporate tax avoidance practices. The insights from this study contribute to the ongoing academic discourse on the ethical and economic implications of tax avoidance behaviors.]]>
<![CDATA[The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office ]]>
<![CDATA[Sudirman, Sitti Rahma]]>;
<![CDATA[Widayati, Nurfiza]]>;
<![CDATA[Fitria, Yunita]]>;
<![CDATA[Yaqin, Muh Ainul]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.15369
<![CDATA[This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.]]>
<![CDATA[Analysis of Output Tax Calculation in Pharmaceutical Wholesale Trade: Case of PT Effata Fajar ]]>
<![CDATA[Putri, Cici Ardina Prayitno]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.15702
<![CDATA[Although there are many other industries that bring in money for the country, such as oil and gas, export-import, and international aid, Indonesia is one of the countries that reports taxes every year and makes up the largest part of the state budget. Taxes are used to finance development carried out by the government in a country, such as infrastructure development, managing education and health. In taxation there is an output tax carried out by Taxable Entrepreneurs (PKP) who sell goods or services. Sales is an important aspect for a company. Pharmaceutical companies, such as those listed on the Indonesian stock exchange, also have an important role in generating income through sales. Pharmaceutical Wholesale Trade (PBF) is the activity of buying and selling medicines and medical devices in large quantities carried out by a pharmaceutical company. Output VAT is calculated by multiplying the delivery price of medicines by a rate of 11%. Input VAT is calculated by multiplying the reimbursement price of medicines and medical devices by a rate of 11%. The use of tax invoices is included in the pharmaceutical wholesale trade aspect. These tax invoices are used as proof of transactions and as a basis for calculating output VAT. Every transaction involving the delivery of drugs and medical equipment requires a tax invoice from the pharmaceutical company, which can be completed online using an e-invoicing program. Unpaid value added tax known as output tax is what is required to be collected by Taxable Entrepreneurs (PKP) who provide Taxable Goods (BPK), Taxable Services (JKP), tangible BKP exports, intangible BKP exports, and exports JKP. Law Number 42 of 2009 concerning PA regulates output tax.]]>
<![CDATA[Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities ]]>
<![CDATA[Wahab, Abdul]]>;
<![CDATA[Damis, Sariana]]>;
<![CDATA[Mariana, Lina]]>;
<![CDATA[Harun, Hernianti]]>;
<![CDATA[Marsuni, Nur Sandi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.16458
<![CDATA[The implementation of a carbon tax is increasingly recognized as an effective tool for controlling air pollution by providing economic incentives to reduce greenhouse gas emissions. This study evaluates the effectiveness of carbon tax as a pollution control tool in Indonesia, focusing on the challenges and opportunities presented by its adoption. Using a literature review approach, this research examines various secondary sources, including peer-reviewed journals, government reports, and publications from international organizations. The analysis includes thematic synthesis and comparative analysis to understand how carbon taxes have been applied globally and what lessons can be drawn for Indonesia. Results indicate that while the carbon tax presents significant potential for reducing air pollution, its success in Indonesia faces numerous challenges. Key obstacles include public resistance, regulatory complexities, economic considerations, and the readiness of industries to adapt to cleaner technologies. However, opportunities exist in aligning the carbon tax with international environmental standards, leveraging technological advancements, and increasing public awareness. Successful implementation would not only improve air quality but also support Indonesia's commitments to global climate goals. This study contributes to a deeper understanding of how Indonesia can utilize carbon tax policy effectively by addressing its unique socio-economic and regulatory landscape. Recommendations are provided for policymakers to mitigate challenges and maximize the benefits of a carbon tax as a sustainable tool for air pollution control. This analysis aims to inform strategic actions that strengthen Indonesia's environmental policies in alignment with international best practices.]]>
<![CDATA[The Influence of Tax Planning Vs Aggressive Tax Planning on Company Value in Domestic and Foreign Companies: Literature Review ]]>
<![CDATA[Nugraha, Indri]]>;
<![CDATA[Prawira, Ida Farida Adi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.16495
<![CDATA[The purpose of this research is to analyze the impact of Tax Planning and Aggressive Tax Planning on company value. Tax Planning, measured using three indicators—Cash Effective Tax Rate, Book Tax Difference, and Tax Shelter—was found to have a significant influence on company value. Conversely, Aggressive Tax Planning showed no significant effect on company value. This study employs the Systematic Literature Review (SLR) method, utilizing a sample of 30 journal articles as the primary data source. The SLR approach enables a comprehensive analysis by synthesizing findings from multiple studies, ensuring robust and reliable conclusions. The findings highlight the importance of effective tax planning strategies in enhancing company value while suggesting that overly aggressive tax planning may not yield the desired benefits for firms. These results underscore the need for companies to adopt balanced and sustainable tax strategies to optimize their financial performance and long-term value. Future research is encouraged to explore additional factors influenced by Tax Planning and Aggressive Tax Planning. This may include examining their impact on other financial performance metrics, governance structures, or stakeholder trust. Furthermore, the study's implications can guide policymakers and practitioners in designing tax frameworks and strategies that align with corporate value creation objectives. Ultimately, this research serves as a valuable reference for academics, practitioners, and policymakers, providing insights into the nuanced effects of tax strategies on firm value and laying a foundation for future investigations.]]>
<![CDATA[Analysis of the Influence of Tax Knowledge, Quality of Tax Services, Firmness of Tax Sanctions, and Level of Education on Taxpayer Motivation at KPP Pratama South Makassar ]]>
<![CDATA[Hemeto, Vivianty D]]>;
<![CDATA[Lannai, Darwis]]>;
<![CDATA[Hajering, Hajering]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.15739
<![CDATA[This research aims to test. Analysis of the Influence of Tax Knowledge, Quality of Tax Services, Firmness of Tax Sanctions, Level of Education on Taxpayer Motivation at Kpp Pratama South Makassar. The data in this research were obtained from taxpayers registered at KPP Pratama South Makassar in 2022, namely individual taxpayers who were willing to become respondents. This research uses primary data by conducting direct research in the field by giving questionnaires/statement sheets to respondents and sampling using the Siovin formula with a total of 100 taxpayers as respondents. Data analysis techniques were carried out using descriptive statistical analysis and SPSS 26.0. The results of the research show that the influence of tax knowledge has a positive and significant effect on taxpayer motivation, the quality of tax services has a positive and significant effect on taxpayer motivation, the strictness of tax sanctions has a positive and significant effect on taxpayer motivation and the level of education has a negative and insignificant effect on taxpayer motivation. Tax.]]>
<![CDATA[Optimization of Restaurant Tax Revenue in Increasing Local Original Income of Gowa Regency ]]>
<![CDATA[Sahib, Muhammad Khaedar]]>;
<![CDATA[Muhaimin, Muhaimin]]>;
<![CDATA[Wulansari, Andi Mifta Putri]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.16459
<![CDATA[The purpose of this research is to find out the optimization of restaurant tax revenue in increasing the original income of Gowa Regency and to find out the contribution of restaurant tax in the original income of Gowa Regency. The object of this final project research is "Restaurant Tax in 2021-2023". The data used in this final project research is in the form of data sourced from the Gowa Regency Regional Revenue Agency, namely the restaurant tax target, the realization of restaurant tax and the realization of the original regional revenue. The method used in this assignment research is a qualitative method. The data collection technique used is by using interview, observation, field research and documentation studies with the data analysis technique used is applied qualitative data analysis technique. The results of research and discussion of the optimization of restaurant tax revenue and the contribution of restaurant taxes to the original revenue of the Gowa Regency region show that the Optimization of Restaurant Tax Revenue in Gowa Regency has been optimal from 2021 to 2023. However, the percentage has fluctuated in the 3 (three) years. The contribution of Restaurant Tax to Regional Original Revenue is still in the criteria of very low with a percentage figure in 2021 to 2023 below 10%. Nevertheless, restaurant taxes still play an important role in the original revenue of Gowa Regency in supporting optimal regional development]]>
