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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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The Effect of Regional Income (PAD), Balancing Funds, and Total Population Againts Local Government Expenditure In West Java 2016-2018 Period Aditama, Rifki Yudha; Setyowati, Eni
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.v5i2.9583

Abstract

This study focuses on the elements that affect local government spending with several independent variables, including inflation of local revenue, balancing funds, and population. This study relies secondary data from twenty-seven regencies/cities in West Java Province from 1996 to 2020, as well as panel data regression using Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM) as analytic techniques. The Chow and Hausman tests are used in the estimate measures. According to the study's findings, the Regional Original Revenue, Balancing Fund has a negative and substantial influence on Regional Government Expenditures in West Java Province, however population has no significant effect on Regional Government Expenditures in West Java
Managing Potential Tax Risks and Compliance Tambunan, Tichar
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.v5i2.7992

Abstract

Fulfillment of tax obligations in Indonesia adheres to a self-assessment system, which means calculating, depositing, and reporting the tax payable which will be carried out by the taxpayer himself. Although the government has given confidence to taxpayers with a self-assessment system, supervision must still be carried out to ensure the fulfillment of tax provisions. Managing potential tax risks and requests for information is important to respond to the applicable provisions in this case through the Circular Letter of the Director General of Taxes Number SE-05/PJ/2022 concerning Taxpayer Compliance Supervision. A tax payer's strategy is needed in responding to SP2DK by conducting a tax assurance review in order to be ready to face the Letter of Request for Explanation of Data and/or Information (SP2DK) from the authorities. Through tax assurance review, taxpayers can identify their own non-compliance risk based on how the authorities work in determining the risk profile of a taxpayer.
General Income Tax Article 23 Murti, Galuh Tresna; Restu, Selvia Eka; Nursari, Vina Aprilia; Widialestari, Widialestari
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10817

Abstract

This Journal discusses about Income Tax (PPh) 23. This journal use qualitative methods with the type of document study research. PPh Article 23 or PPh 23 is a type of income tax (pph) in indonesia. In short, PPh 23 is a tax that is imposed on income on capital, participation in services, prizes, interest, dividends, riyals, or prizes and awards, other than those deducted from PPh Article 21. This type of income occurs due to transactions between parties who provide income and the party receiving the income
Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Marsuni, Nur Sandi; Yulitasari, Yulitasari; Mariana, Lina
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Terms and Conditions for Objection, Appeal And Reconsideration in the Tax Court Shafadilla, Alya; Puspo Sari, Rini Dyah; Qorina, Sausan; Murti, Galuh Tresna
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10814

Abstract

This study aims to explain the terms and conditions of objection, appeal and review. The legal remedy that can be taken by taxpayers in the event of a tax dispute is by filing an objection. if you feel dissatisfied with the results of the objection, you can proceed by filing an appeal to the tax court. In principle, the tax court's decision is final and has permanent legal force, nor can a lawsuit be filed in a general court, state administrative court, or other judicial body. However, if the disputing parties are dissatisfied with the tax court decision, it is still possible to take the last resort in the form of extraordinary legal remedies, namely by submitting a judicial review of the tax court decision to the Supreme Court.
Mechanism Of Determining And Collection Motor Vehicle Tax Rustam, Andi; Hidayat, M.; Firmansyah Hr, Rezky
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10818

Abstract

This study aims to find out the procedures for determining motor vehicle tax and to find out the mechanism for implementing and collecting motor vehicle tax at the Regional Revenue Agency Office of South Sulawesi Province This research data collection technique is to conduct library studies and interviews directly to the parties used as informants. The results of this study revealed that at the time before the taxation of motor vehicles, it is necessary to check the identity of the vehicle starting from the inspection of the vehicle's brand, vehicle type and vehicle manufacturing year. Tax will be collected at the Samsat Office
Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers Pratiwi, Pratiwi; Elpriyan, Fadhilah Syahrani; Putri, Putri; Murti, Galuh Tresna
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10809

Abstract

In the Indonesian government, there is development that covers various aspects with the aim of realizing development, so the state requires self-assessment to register with the KPP to get NPWP and NPPKP. This research is formulated as follows: understanding of NPWP and NPPKP, sanctions for not registering NPWP, and NPWP as a means of tax administration. Sanctions for not registering NPWP and NPPKP, will result in administrative sanctions of 2% to 48%, in confinement for 6 months to 6 years, including a fine of twice the tax payable and the maximum amount of tax to be paid. As a result, sanctions can increase taxpayers' awareness of the importance of fulfilling their tax obligations.  According to Law Number 28 of 2007 Article 1 No. 6 Taxpayer Identification Number is a number given to taxpayers as a means in tax administration which is used as a personal identification or identity of taxpayers in carrying out their tax rights and obligations. Meanwhile, according to Resmi (2019) the Taxpayer Identification Number (NPWP) is a tool in tax administration that is used as a personal identification or identity of taxpayers.  
Analysis and Calculation of PPH Article 21 For Permanent Employees on Regular and Unregular Income Akhlaqul Abrar, Affanza Favernanda; Reynaldi Chan, Hengky; Tresna Murti, Galuh; Hanif Wibisono, Sultan
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9883

Abstract

Employees are people who have provided services in the form of labor or work for which they will be paid according to the services they have provided to the Institution. Payments received by employees in the form of salaries given per certain period, these salaries will later be subject to tax which will be calculated as the employee's contribution to the state. Based on PPh article 21, taxes taken from income in the form of income tax are types of taxes taken based on salaries, wages and other payments received by employees.
Understand the meaning and provisions for the administration of bookkeeping and tax records based on general provisions and tax procedures in Indonesia Rajendra, M. Daffa; Rachman, Alysha Putri; W, Aura Yuliana; Murti, Galuh Tresna
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10820

Abstract

Taxes are a mandatory contribution to the state. Where taxes are one of the state income. The purpose of writing this article is to provide information about taxation  in general and  get basic reasoning about the general procedures and provisions of taxation as a useful knowledge base for implementing tax law.  Writing is carried out using qualitative methods with sources obtained by means of literature studies. The result of this research is the existence of a system in tax collection, tax rates, principles, arising and elimination of tax debt, as well as obstacles to tax collection. So it is found that in taxation there is a collection system, as well as principles and rates that are adjusted to the tax subject and tax object. And there are obstacles in collecting taxes, as well as the causes of the emergence and elimination of taxes.
Analysis of Income Tax Article 21 Sadila, Alya; Murti, Galuh Tresna; Fitri, Nisaul; Viana, Riska Indah; Chasanah, Syifa Syarifah Annida
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10810

Abstract

Income Tax Article 21 regulates withholding tax on income earned by individual taxpayers in connection with work, services, and activities. The purpose of this study is to find out the tax subject, tax object, tax withholding, and calculation of Article 21 Income Tax, and so that people who have income have a better understanding of the calculation of Article 21 Income Tax. The research method used is the qualitative research method. Based on the results of the analysis of Income Tax Article 21, it can be seen that there are different ways of calculating.

Page 11 of 26 | Total Record : 258

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