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Kahar Saleh
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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 258 Documents
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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
Penerapan Tax Earmaking Pada Pajak Kendaraan Bermotor (PKB) Di Provinsi Sulawesi Selatan Andi Pattarani
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.9182

Abstract

The research described in this final project aims to determine the application of tax allocation to motor vehicle taxes in the province of South Sulawesi. The type of research used is descriptive qualitative, i.e. the author takes special data obtained from observations and interviews conducted from August 9, 2018 to August 23, 2018. After analyzing and discussing the problem, the authors conclude that the application of tax earmarking has not been implemented on motor vehicle taxes in South Sulawesi province as they still encounter obstacles  to a single unit of original regional revenue (PAD) which translates into all regional taxes.  Tax revenue being mixed into one and it will be difficult to allocate motor vehicle tax revenue to tax allocation
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.  
Effectiveness and Contribution of Hotel Tax and Restaurant Tax on Regional Original Income at Bapenda Surabaya City Agustin, Sonia; Andayani, Ec. Sari
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.v5i2.9343

Abstract

Regional development will be used to develop the potential and increase the efficiency of the entire financial system for development based on the level of independence of the region. Hotel and Restaurant Tax is a tax that has huge potential in the city of Surabaya. This study aims to analyze and determine the effectiveness and contribution of hotel and restaurant taxes to the Regional Original Income of the City of Surabaya in the period 2016 to 2020. The data collection techniques are documentation and interviews, with effectiveness ratio analysis and contribution analysis. The results of the study prove that (1) the effectiveness of hotel tax revenue and restaurant tax from 2016 to 2019 is more than 100%, while in 2020 it is 60% - 80% and (2) the contribution plays a major role in regional original income with a calculation of 3.60% to 80%. above 5%.
Overview Of Regency and City Regional Tax Calculations at Bappenda Gowa Regency Rustam, Andi; Warda, Warda; Azizah, Nurul
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.v5i2.9347

Abstract

The purpose of this study was to determine the calculation of local taxes at the Gowa Regency Bapenda office. The technique in this study uses applied qualitative techniques. The research data was obtained by the author through interviews, observations and documentation from the research site. The results showed that the calculation of district and city taxes was very effective, judging from its development from an average value of 3 years, namely from 2019- 2021 the percentage of the results was 114.05% although the results were very effective, basically there were still some obstacles experienced by the Gowa Regency Bapenda. namely the lack of knowledge and public awareness related to tax obligations, There are still taxpayers who do not understand the importance of paying taxes and the benefits that will be felt by taxpayers directly by paying taxes. In addition, the lack of awareness and compliance of registered taxpayers in paying their tax obligations in accordance with applicable regulations.
Pengelolaan Pajak Bumi dan Bangunan di Kecamatan Bangkala Barat Kabupaten Jeneponto Andi Pattarani
Jurnal Riset Perpajakan: Amnesty Vol 1, No 2 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.9183

Abstract

This study aims to; 1) tofind out the effectiveness of the implementation of land and building tax collection carried out in West Bangkala District, Jeneponto Regency. , 2) uto know all the problems that arise in the implementation of the Land and Building Tax and 3) uto know whether the target of the Land and Building Tax is achieved or not. Especially in increasing development financing. The data analysis method used in this study is a qualitative descriptive analysis method. The results showed that: 1) the implementation of land and building tax collection in the West Bangkala district of Jeneponto Regency has been effective, 2) there are several obstacles in the implementation of the Land and Building Tax, namelythat there are taxpayers who are in arrears with their tax debts;  kis the perfectness of tax administration;  and sometimesthe collection time is not right 3) the land and building tax target in West Bangkala district, Jeneponto Regency has exceeded the target.

Page 10 of 26 | Total Record : 258

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