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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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INDONESIA
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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EVEKTIFITAS PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN JENEPONTO Rustam, Andi; R, Muh. Nur; Jam'an, A.; Firdaus, Firdaus
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6326

Abstract

This study aims to determine the effectiveness of advertisement tax collection on regional revenue at the Regional Revenue Agency of Jeneponto Regency. This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results of the study show that the advertisement tax collection on regional revenue in Jeneponto district is effective due to the level of compliance and awareness of taxpayers in paying the advertisement tax effectively
PENGARUH ALOKASI PAJAK ANTAR PERIODE, LEVERAGE DAN PROFITABILITAS TERHADAP KUALITAS LABA Soa, Bonefentura; Ayem, Sri
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6327

Abstract

This study aims to analyze the Effect of Inter-period Tax Allocation, Leverage and Profitability on Earnings Quality. The dependent variable in this study is Earnings Quality which aims to make decisions by investors or shareholders. The independent variables in this study are tax allocation between periods, leverage and profitability. This study uses secondary data on financial statements or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2016-2019. By using the purposive sampling method, the total sample in this study was 60 data from 20 companies. The analytical method used is multiple linear analysis. The results of the analysis in this study show Inter-period Tax Allocation and Profitability Has No Significant Effect on Earnings Quality. While Leverage Has Significant Effect on Earning Quality
PENGARUH PENERAPAN E-BILLING SYSTEM TERHADAP KEPATUHAN PEMBAYARAN PAJAK PPh FINAL WAJIB PAJAK UKM DI KABUPATEN SINJAI Nasrullah, Nasrullah; Andayaningsih, Sri; Sarda, Sultan; Pratiwi, Wiwied Ahriani
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6328

Abstract

This study aims to determine the effect of E-Billing on Taxpayer Compliance in Sinjai Regency. This study uses quantitative methods. The population in this study is MSME Taxpayers at the Sinjai Tax Counseling and Consultation Service Office as many as 8824 Taxpayers. The sampling technique used is Random Simplification, so that a sample of 99 taxpayers is obtained, with the determination of the sample based on an error rate of 10% developed by the slovin formula. The analysis technique used in this study uses an interactive model with respondents where the respondent's interpretation data is then regulated by using data analysis techniques in this case SPSS. Based on the results of data analysis carried out, the application of E-Billing has an effect on Taxpayer Compliance in Sinjai Regency. This shows that taxpayers will be obedient in making tax payments if the application of e-billing is good, application of good e-billing can be the main capital and is an important thing to be able to attract the attention of taxpayers. This shows that the better the implementation provided by E-Billing, the higher the Taxpayer Compliance, thus the hypothesis is accepted.
PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE), MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL TERHADAP BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (2016-2019) Kinait, Tivani; Ayem, Sri
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6329

Abstract

This study aims to examine the effect of tax avoidance (tax avoidance), earnings management, and managerial ownership on the cost of debt. The population used in this study is manufactures that have been listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The research sample was taken with the object of manufacturing companies during 2016-2019, based on the purposive sampling method obtained by 20 manufacturing companies or 80 annual financial reports. The data used is secondary data in the form of company's annual financial reports obtained from the Indonesia Stock Exchange (IDX). Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results show that tax avoidance has a positive effect on the cost of debt. Earnings management has a positive effect on the cost of debt. Managerial ownership has a negative effect on the cost of debt.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN TAX PLANING TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI RIA, MARIA CENDRIANA; Yuli Prastyatini, Sri Lestari
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6330

Abstract

This study aims to examine whether CSR disclosure and tax planning can affect the value of companies with earnings management as a moderating variable This study took samples from the Indonesia Stock Exchange (IDX) from 2016-2019 in property and real estate companies using a purposive sampling technique. Data collection is done by accessing www.idx.co.id then processed using SPSS. The results show that the corporate social responsibility disclosure variable has a positive and significant effect on firm value in Property and Real Estate companies on the Indonesia Stock Exchange in 2016-2019, the tax planning variable has no effect on firm value in Property and Real Estate companies on the Stock Exchange. Indonesia in 2016-2019, Earnings management moderated the influence of corporate social responsibility disclosure on the company's firm value. In this study, earnings management strengthens the relationship between CSR disclosure and firm value. Earnings management moderates the effect of tax planning on firm firm value. In this study, earnings management weakens the relationship between tax planning and firm value.
TINGKAT PENGETAHUAN PERPAJAKAN, KEPATUHAN DAN KETEGASAN SANKSI PERPAJAKAN TERHADAP PEMENUHAN KEWAJIBAN PERPAJAKAN Nalik, Remigius Jon; Suyanto, Suyanto; Aji, Andri Wakista
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6331

Abstract

This study aims to prove the effect of the level of tax knowledge, tax compliance and the firmness of tax sanctions on the fulfillment of the tax obligations of MSME entrepreneurs in the city of Yogyakarta. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took a sample of 75 individual taxpayers who have SMEs in Yogyakarta City. The sampling technique used was random sampling. Data was collected by distributing questionnaires directly to respondents. The number of questionnaires that were processed were 75 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the level of tax knowledge, tax compliance and the firmness of tax sanctions have a positive effect on fulfilling the tax obligations of MSME entrepreneurs in the city of Yogyakarta
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PSAK EMKM DAN RELAKSASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU USAHA MIKRO KECIL MENENGAH DI KOTA YOGYAKARTA Habu, Rofina Ernesta; Ayem, Sri; Kusuma, Dewi
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6332

Abstract

This study aims to test whether taxpayer awareness, understanding of Understanding Financial Accounting Standards of Small and Medium Micro Eentitas and tax relaxation to the compliance of small and medium micro enterprises taxpayers. The population in this study is Small and Medium Micro Enterprises in Yogyakarta. Sampling techniques in this study use convenience sampling. Data collection is done by disseminating questionnaires in the form of google form through whatsap application to respondents. The number of questionnaires processed as many as 62 questionnaires, from google form. The data was analyzed using multiple linear regression analysis.  The results of this study show that taxpayer awareness and tax relaxation have a positive and significant effect on taxpayer compliance. Meanwhile, understanding the Understanding of Financial Accounting Standards of Small and Medium Micro Eentitas negatively affects taxpayer compliance.
PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN DAERAH PEMERINTAH PROVINSI DI PULAU JAWA DAN SUMATERA M, Nurwahidah; Abidin, Zainal
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6333

Abstract

This study aims to analyze the effect of regional taxes and levies on regional revenues for the Provincial Government in the Western Region of Indonesia (KBI). This research uses descriptive quantitative research method. The object of this research is the Provincial Governments located in the Western Region of Indonesia, namely DKI Jakarta, Banten, West Java, Central Java, East Java, DI Yogyakarta, Nanggroe  Aceh Darussalam, North Sumatra, West Sumatra, Riau, Riau Islands, Jambi, Bengkulu, South Sumatra, the Bangka Belitung Islands and Lampung. The data used is the Regional Government Financial Report for the 2016-2020 fiscal year (5 years). The results of the study indicate that regional taxes and levies have a significant effect on the regional income of the provincial government. Partially, local taxes have a positive and significant effect on regional income while regional levies have a negative but not significant effect on regional income for provincial governments in Western Indonesia
PENGARUH LOVE OF MONAY, GENDER, RELIGIUSITAS, DAN TINGAT PENDAPATAN TERHADAP PENGGELAPAN PAJAK (BERDASARKAN PERSEPSI WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PAJAK PRATAMA MAROS) Randiansyah, Randiansyah; Nasaruddin, Fadliah; Sari, Ratna
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6334

Abstract

Penelitian ini dilakukan dengan bertujuan untuk mengetahui pengaruh Love of money, Gender, Religiusitas dan Tingkat pendapatan terhadap penggelapan Pajak yang di Kantor Pelayanan Pajak Pramata Maros. Populasi dalam penelitian ini adalah seluruh wajip pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Maros. Data penelitian ini adalah data primer, dengan menyebarkan kuesioner ke 150 wajip pajak orang pribadi yang terdaftar di KKP Pratama Maros. Suvey dilakukan dari bulan Februari s.d Juli 2021. Metode Analisis menggunakan uji asumsi klasik, regresi linier  berganda, dan Uji Hipotesis. Hasil penelitian ini menujukkan Gender, Tingkat Pendapatan berpengaruh positif dan signifikan terhadap penggelapan pajak. Sedangkan Love of money, Religiusitas berpengaruh negatif dan signifikan terhadap penggelapan pajak.
PERANAN PREPOPULATED DATA DALAM MENINGKATKAN KEMUDAHAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Adziem, faidul; Akhmad, Akhmad; Nuhung, Mahmud; Jannah, Miftahul
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6335

Abstract

This study aims to determine how the role of Prepopulated Data in increasing the ease of reporting Value Added Tax at the North Makassar Tax Service Office. The research method used is descriptive and tends to use analysis with a qualitative approach to describe how much superiority there is before the prepopulated data and after the prepopulated data. The results of this study indicate that with the new E-invoice feature 3.0, it helps taxpayers to comply and reduce the risk of errors in reporting Value Added Tax. With the 3.0 feature, it is very easy for taxpayers to report their taxes.

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