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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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Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities Wahab, Abdul; Damis, Sariana; Mariana, Lina; Harun, Hernianti; Marsuni, Nur Sandi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16458

Abstract

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.
The Influence of Tax Planning Vs Aggressive Tax Planning on Company Value in Domestic and Foreign Companies: Literature Review Nugraha, Indri; Prawira, Ida Farida Adi
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16495

Abstract

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.
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 Hemeto, Vivianty D; Lannai, Darwis; Hajering, Hajering
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15739

Abstract

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.
Optimization of Restaurant Tax Revenue in Increasing Local Original Income of Gowa Regency Sahib, Muhammad Khaedar; Muhaimin, Muhaimin; Wulansari, Andi Mifta Putri
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16459

Abstract

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
Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City Pertiwi, Asri Banyu; Kurniawan, Aceng
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16556

Abstract

This research is motivated by various problems related to the implementation of Electronic Fiscal Tools, including network problems. This research aims to determine the extent to which the implementation of the Electronic Fiscal Tool (EFD) has increased restaurant taxpayer compliance and restaurant tax revenue in the city of Bandung. The theory used to measure taxpayer compliance is Nurmantu's theory, while to measure effectiveness the theory of Minister of Home Affairs Decree Number 690,900,327 of 1996 is used. Researchers use a case study approach, which is a type of qualitative research, as an important part of the research process. The object of this research was carried out at the Bandung City Regional Revenue Agency Office and the restaurant taxpayer's place. In collecting data, researchers use primary and secondary data such as interviews, observation and documentation. The results show that in the implementation process of the Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in the City of Bandung it can be said to be quite optimal. Although there are still many shortcomings or obstacles faced by the Bandung City Bapenda in the first year of using the Electronic Fiscal Tool (EFD)
Analysis Of Corporate Income Tax Calculation and Reporting On Companies Drinking Water Area (PDAM) Parepare City Damis, Sariana; Harun, Hernianti; M, Nurwani; Fatimah, Fatimah; Ani, Fitri
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15398

Abstract

Corporate income tax is a tax imposed on income from the operational activities of PDAM Parepare City where the income in question is any additional economic ability received or obtained by PDAM Parepare City. Data collection techniques are carried out by means of observation, interviews and documentation. The data analysis technique uses interpretive qualitative methods. This method is an attempt to find an explanation of social or cultural events based on the perspective and experience of the person being researched. The results of the study show that the method of calculating Taxable Income carried out by PDAM is in accordance with the applicable tax law regulations. Over the past three years, the development of corporate income tax at PDAM Parepare City in 2018-2020 has fluctuated, where in 2019 there was a decrease in the tax burden and in 2020 there was an increase in the corporate income tax burden.
Environmental Taxes: Challenges and Opportunities for Sustainable Development Firdaus, Ahmad; Wahab, Abdul; Mariana, Lina; Munifa, Munifa
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16460

Abstract

This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
The Influence of Tax Inspection and Tax Collection on Tax Revenue at KPP Pratama Jakarta Jatinegara Amelia, Vicky; Setiawan, Ade Budi; Hutomo, Yoyok Priyo
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16496

Abstract

The purpose of this study is to ascertain how tax audit and tax collection contribute to tax revenue at KPP Pratama Jakarta Jatinegara. The study's participants were KPP Pratama Jakarta Jatinegara tax employees. Ninety-six tax employees from KPP Pratama Jakarta Jatinegara were included in the study's sample. Saturation sampling is the sample technique employed in this study. SPSS was used in this study to process the data using multiple linear regression. The findings demonstrated that KPP Pratama Jakarta Jatinegara's tax revenue was significantly and favorably impacted by tax audits and collections. Furthermore, it is established that tax audits and tax collection have a 51.4% impact on tax revenue based on the coefficient of determination (R2) test results. However, other factors not covered in this study have an impact on the remaining percentage (100% - 51.4% = 48.6%).
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate) Arifin, Muh Asrullah; Junaid, Asriani; Amiruddin, Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This research aims to analyze the implementation of carbon tax policy on negative emission externalities in South Sulawesi, with a case study of PT. Kawasan Industri Makassar (PT. KIMA). This study employs a qualitative approach, based on the type of data collected. Informants include the Head of the Clean Water and Waste Department, staff from the Environmental Monitoring and Reporting Division, and the division’s administrative personnel at PT. KIMA. The findings reveal that PT. KIMA, an industrial sector company responsible for managing industrial zones, contributes to carbon emissions through two main sources: incinerator operations and external industrial activities within the area. However, the company has not yet implemented any formal carbon tax mechanisms to mitigate emissions. This is primarily due to the absence of technical guidelines or regulatory directives related to carbon tax implementation for industrial area management companies. Despite the lack of a carbon tax policy, PT. KIMA has made environmental efforts by promoting green initiatives, such as developing green open spaces (Ruang Terbuka Hijau/RTH) and tree planting along industrial area roads to help absorb carbon emissions and reduce environmental impact.
Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong Alfarizi, Muhammad Zidane; Su’un, Muhammad; Nur, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18256

Abstract

This study investigates the factors influencing individual taxpayer compliance by examining the moderating role of tax sanctions at KPP Pratama Serpong. Taxpayer compliance plays a vital role in the success of self-assessment tax systems, where individuals are expected to fulfill their obligations voluntarily. This research focuses on the effects of taxpayer awareness and tax knowledge on compliance behavior, and explores whether tax sanctions can strengthen these relationships. Using a quantitative approach, data were collected from 100 individual taxpayers registered at KPP Pratama Serpong through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) to examine direct and moderating effects. The results indicate that taxpayer awareness and tax knowledge both have a positive and significant impact on compliance. Furthermore, tax sanctions strengthen the positive relationship between taxpayer awareness and compliance, but do not significantly moderate the relationship between tax knowledge and compliance. These findings imply that while awareness can be amplified by sanctions to improve compliance, knowledge alone may not be sufficient unless supported by other enforcement or educational measures. This study contributes to tax compliance literature by integrating behavioral and regulatory perspectives in an Indonesian context, and offers practical insights for policymakers aiming to improve tax compliance through strategic use of sanctions and taxpayer education. The research suggests that improving public understanding of tax obligations and enhancing perceptions of enforcement may lead to more sustainable compliance behavior, particularly during periods of economic uncertainty.

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