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Kahar Saleh
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kahar.saleh@unismuh.ac.id
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amnesty@gmail.com
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Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
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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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Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Adiningrat, Andi Arifwangsa; Rustan, Rustan; Mardiyah, Ainun
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.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga PE-companion tax consultant, successfully effectively.
Functions and Reasons for the Published of Notice of Tax Assessment (SKP) and Notice of Tax Collection (STP) based on the General Provisions and Tax Procedures Law (KUP) simanjuntak, kesia atira; Martins, Jelita Miguela Da Silva; Liani, Try; 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.v6i1.9768

Abstract

This study aims to explain the functions and reasons for the issuance of Notice of Tax Assessment (SKP), Notice of Tax Underpayment Assessment (SKPKB), Notice of Additional Tax Underpayment Assessment (SKPKBT), Notice of Overpayment Assessment (SKPLB), Notice of Nil Tax Assessment (SKPN) and Notice of Tax Collection (STP) based on the Law on  General Provisions and Tax Procedures (KUP). Because there are still many taxpayers who do not understand why these letters were issued and many still do not know what their function is. This study uses a qualitative approach. Data collection is done through analysis, data collection, and drawing conclusions. The results of this study indicate that all types of SKP and STP are issued because there are taxpayers who report that their tax bills have been overpaid, and there are also those who, when examined, show that there is an underpayment and there are also those who do not have the amount of tax owed. And based on the results of research Tax Collection Letters are issued to make tax bills and make bills for sanction fees in the form of fines or interest.
Ambiguity Between The Placement Of Zakat Collecting Objects And The Tax Payable (Literature Study) Mira, Mira; Adziem, Faidul
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.v6i1.10811

Abstract

This study aims to determine the clarity of the ambiguity of the placement of objects to collect zakat and tax payable through the concept of zakat as a direct tax deduction, the opinion of scholars about zakat and taxes, the opinion of previous researchers about zakat as a direct tax deduction, the opinion of the Qur'an, hadith and regulations. the law on zakat and taxes, as well as the difference between zakat as a deduction from taxable income and zakat as a direct tax deduction. . This research was conducted by literature study method, namely the researcher used data collection techniques in the form of library research and literature review. The results of this study that zakat as a direct deduction of taxes or taxes payable (tax credit), is an effective way compared to zakat as a deduction of taxable income because there will be an increase in the tax ratio, namely the number of taxpayers will be more and more. Muslim taxpayers will be more eager to pay zakat and taxes, because there are no more double payments. 
General Provisions and Procedures for Taxation Nevianto, Avian Rezky; Delpani, Elsa Putri; Murti, Galuh Tresna; Sulistyawan, Rizki Jodi
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.v6i1.9781

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.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Sahib, Muhammad Khaedar; Adiningrat, Andi Arifwangsa; Jam'an, Andi; Nurhikmah, Nurhikmah
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.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
Analysis of the Tax Treatment of Inheritance Based on Laws Number 36 of 2008 Fadhilah, Najwah; Murti, Galuh Tresna; Az-Zahra, Najwa Salsabila; Suryaningrum, Rahayu Dwi
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.v6i1.10813

Abstract

Tax payment is a form of obligation for citizens. Income Tax Article 21 is one part of the applicable tax in Indonesia. The purpose of this study is to examine the tax treatment of inheritance calculations and compliance with the law based on Law No. 36 of 2008 concerning income tax. In this study using a qualitative approach method with bibliographical techniques. Based on the research results, it can be concluded that inherited assets are assets that are not subject to income tax (PPh) and inheritance can be categorized into 2 categories, namely tax subjects and non-tax objects. Inheritance is included as a tax subject if the inheritance has not been divided, while Inheritance in the tax object is the opposite of the tax subject. However, it can be categorized as a non-tax object if the heir has reported the Annual Income Tax Return (SPT PPh).
Evaluation of E-Bupot Unification System Based on Taxpayer Perspective Putri, Mavira Nabila; Nuryanah, Siti
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

State revenue from taxes can be said to be the largest source of income for Indonesia. Therefore, in order to achieve the increasing tax revenue target, the government made updates to the tax system, namely E-Bupot Unifikasi. The evaluation was conducted to analyze whether the existing development makes it easier for taxpayers to report their taxes and whether the e-Bupot Unification system is more efficient and effective than e-Bupot 23/26. The evaluation is based on the TAM (Technology Acceptance Model) and DSS (DeLone and McLean IS Success Model) models. In this study, the object of research was conducted on taxpayers (clients of PT OCT and PT OCT). The results of evaluating the effectiveness of the e-Bupot Unification system as measured by the TAM and DSS models based on the perceptions of PT OCT clients show that the e-Bupot Unification system as a whole is effective. This is based on the ability of the Unification e-Bupot system to assist users in reporting their taxes. Meanwhile, from the perception of PT OCT is Bukti Potong Unifikasi as a result of the e-Bupot Unifikasi system received from each client as a whole has not shown an increase in its effectiveness to credit PT OCT tax from the previous e-Bupot system. The implication of this research is that improvements to the e-Bupot Unification system can be made and by considering other types of taxes such as Income Tax 21 to be reported in the e-Bupot Unification system so that in the future it can make it easier for taxpayers to report their taxes. Taxpayers who are deducted are expected to report according to the invoice period issued by the opposite transaction, provide notifications every month periodically so that customers provide Proof of Deduction in the same period as the invoice, make manual calculations of Income Tax, include clear, complete, and updated information.
Implementation of Tax Planning at PT Mayora Indah Fauziah, Nur Israq; Farida, Ida; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13976

Abstract

This research investigates the implementation of tax planning at PT. Mayora Indah, a prominent food production company in Indonesia. The study employs a descriptive data analysis method to assess tax planning using the fixed asset depreciation method, focusing on financial reports from 2021 to 2022. The primary objective is to analyze the impact of different depreciation methods on income tax payments. In the introduction, the significance of tax planning is highlighted as a crucial aspect of organizational management, emphasizing the need to comply with tax regulations while minimizing tax liabilities. The study specifically delves into the tax planning strategy related to fixed asset depreciation methods, examining their implications on tax obligations. The literature review covers essential concepts such as tax planning, influencing factors in taxpayer behavior, and various tax planning strategies, including tax saving, tax avoidance, and optimizing allowable tax credits. It also discusses the classification and depreciation of fixed assets in taxation, outlining different groups and depreciation rates. The research methodology is comparative, employing descriptive methods to analyze the implementation of tax planning at PT. Mayora Indah. The results of the analysis indicate that the straight-line depreciation method results in higher taxes compared to the declining balance method for the years 2021 and 2022. The company profile provides an overview of PT. Mayora Indah, emphasizing its market presence, vision, and mission. The analysis of the results of tax implementation using the depreciation method includes income calculations, depreciation expenses, taxable business profits, and income tax calculations for both straight-line and declining balance methods. The conclusion highlights that the declining balance method yields smaller taxes compared to the straight-line method, demonstrating the effectiveness of tax planning through fixed asset depreciation. The study suggests that PT. Mayora Indah can achieve significant cost savings by implementing the declining balance method in its tax planning strategy.
Analysis of Tax Planning for Corporate Income Tax Case Study at PT.Victoria Care Indonesia Year 2022 Endarty, Kharisma; Prawira, Ida Farida Adi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13696

Abstract

The purpose of this study is to delve into the tax planning strategies employed by PT Victoria Care Indonesia, aimed at optimizing the company's tax liabilities. Tax planning is a crucial aspect of corporate finance, allowing businesses to strategically manage their tax obligations within the bounds of the law. Through meticulous planning and analysis, companies can identify opportunities to minimize tax burdens while remaining compliant with regulatory requirements. In this research, secondary data is utilized, drawing from various sources within PT Victoria Care Indonesia. The quantitative approach adopted facilitates a systematic examination of the company's tax planning practices. By employing descriptive analysis methods, the study provides a comprehensive overview of the tax planning landscape within the organization. The findings reveal significant efficiencies derived from the implementation of tax planning measures. Specifically, two key areas emerge as focal points of tax optimization: investment in human capital through training and development initiatives, and the provision of health benefits to employees in monetary form. These strategies not only contribute to enhancing employee welfare but also serve as effective tax planning tools, enabling the company to capitalize on tax incentives and deductions associated with such expenditures. Moreover, the study underscores the importance of integrating tax planning into broader corporate strategies, emphasizing its role as a proactive financial management tool rather than a reactive compliance exercise. By aligning tax planning efforts with organizational goals, PT Victoria Care Indonesia can not only minimize tax liabilities but also drive sustainable growth and profitability. In essence, this study sheds light on the nuanced complexities of tax planning within the context of corporate governance, underscoring its significance in optimizing financial performance and ensuring long-term viability for businesses operating in an increasingly intricate regulatory environment.
Analysis of the Implementation of Poac Principles in the Management of Parking Tax at Sultan Hasanuddin International Airport and its Contribution to Regional Original Revenue of Maros Regency Idrus, Muhammad Ikram; Burhami, Abdul Hafid; Syarma, Nada Nabila
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13020

Abstract

This study aims to implement POAC by the Regional Government of Maros Regency in terms of managing parking taxes originating from Sultan Hasanuddin International Airport in Maros and an overview of the amount of parking tax contributions originating from Sultan Hasanuddin International Airport in supporting the PAD of the Maros Regency Government. The source of the data in this study is the data needed is sourced from the internal government of Maros Regency, in this case at the Office of the Regional Revenue and Finance Management Agency (BPKPD) of Maros Regency. With a research period of 6 (six) months from January to June 2021. The analytical method used in this study is POAC, Contribution of taxes to PAD and describes parking tax management and its contribution to PAD of the Maros Regency Government based on observations of the use of POAC principles. The results of this study were that the Maros Regency Government in managing parking tax revenues originating from the Sultan Hasanuddin International Airport in Maros had worked based on the POAC principle (Planning, Organizing, Actuating and Controlling). The results of the observations show that: Planning, the implementation is not interpreted optimally, Organizing, the implementation is interpreted quite well but not optimal, Actuating, the implementation is interpreted in a good category. Controlling, the implementation is interpreted in good category. And the parking tax contribution of Sultan Hasanuddin International Airport in Maros in supporting Maros Regency's Original Revenue is an average of 4.9% in the 2015 - 2019 period.

Page 12 of 26 | Total Record : 258

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