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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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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.
Systems and Procedures for Implementing Value Added Tax on Shipping Services Activities at PT Pelayaran Tonasa Lines Sahib, Muhammad Khaedar; Adil, Muhammad; Qanita Mokodompis, Qanita Mokodompis
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.v7i1.14656

Abstract

The aim of this research is to gain an in-depth understanding of the systems and procedures for implementing value added tax (VAT) on shipping service activities at PT Pelayaran Tonasa Lines. The focus of the research is on PT Pelayaran Tonasa Lines Corporate Taxpayers. The analysis technique applied is descriptive qualitative, which makes it possible to describe in detail the characteristics and qualitative aspects related to the implementation of VAT. The data collection process was carried out through several methods. First, through interviews with related parties in the company to obtain direct views and information related to the implementation of VAT. Second, by using library methods to collect data and information from relevant sources such as books, journals and research reports related to taxation. Apart from that, direct observations were carried out to gain a deeper understanding of the implementation of VAT at PT Pelayaran Tonasa Lines. Documents available at the research site were also used as data sources. The research results show that the systems and procedures used in implementing VAT on shipping service activities at PT Pelayaran Tonasa Lines are in accordance with applicable laws and regulations. This shows that the company has complied with applicable legal provisions relating to tax aspects in its operations. Thus, this research contributes to strengthening understanding of tax practices in the shipping sector and can become a reference for improving or improving the tax system in the future
Strengthening Individual Taxpayer Compliance: The Impact of Tax Sanctions and Regulatory Review Depi, Sri; Rachman, Siswati; Yuliani, Nur Fadny; Tahalua, Imran; Marsuni, Nur Sandi
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.v7i1.14721

Abstract

This research aims to provide empirical evidence regarding the influence of tax sanctions on individual taxpayer compliance. This type of research is carried out using literature observation, namely research that studies written documentary materials such as books, articles, journals, news and other types of literature related to a theme as the main object. This research examines various literature to find out how tax sanctions can influence taxpayer behavior. The research results show that tax sanctions have a positive and significant effect on individual taxpayer compliance. The higher the taxpayer's tax awareness, the higher the level of taxpayer satisfaction. With strict sanctions, taxpayers become more aware of their obligations and more motivated to comply with tax regulations. This research reveals that effective tax sanctions policies can increase the level of taxpayer compliance and reduce the problem of non-compliance caused by factors such as public dissatisfaction with public services, uneven infrastructure development, and high levels of corruption among high-ranking officials. Public dissatisfaction with government services often makes taxpayers feel that their tax payments are not used efficiently, while inequality in infrastructure development can create feelings of injustice among taxpayers, ultimately reducing their motivation to comply with tax obligations. High levels of corruption among high-ranking officials also exacerbate this situation by reducing public trust in the government. By reviewing various literature, this research highlights the importance of tax sanctions as a tool to increase tax compliance. This shows that a firm and consistent policy in implementing tax sanctions can help improve the level of tax compliance and overcome challenges caused by dissatisfaction with public services and other problems.
Taxes in the Perspective of Islamic Law Madjid, St Saleha; Amri, Ulil; Aidil, A. Muh.
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.v7i1.14730

Abstract

Taxes are essential for the growth of a country because they are a source of funds to facilitate development. However, there is a polemic regarding taxes from the perspective of Islamic law. Some scholars allow taxes, while others prohibit them. Ulama who allow taxes are of the opinion that taxes are a means of achieving mashlahah in maqashid sharia, namely achieving the common good. They see taxes as a tool to fund public needs, which is in line with sharia principles in advancing the welfare of the people. On the other hand, scholars who do not allow taxes argue that the law regarding taxes is not explicitly mentioned in the Koran. They argue that the only economic obligation that is clearly regulated in the Koran is zakat. Zakat is considered the only form of financial contribution required for Muslims, and therefore, taxes do not have a strong legal basis in sharia. This debate reflects various scholarly interpretations of religious texts and their application in modern contexts. Even though there are differences of opinion, both groups of ulama agree that the main goal is the benefit of the people, whether through taxes or zakat. The role of taxes in supporting development and public welfare remains an important issue that requires in-depth consideration in order to achieve a balance between religious law and the practical needs of the state
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
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.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
Effectiveness of Tourism Sector Retribution as an Effort to Increase Local Revenue Bantaeng City (Case Study on Bantaeng Regency Tourism Office) Suarni, Agusdiwana; Nuhung, Mahmud; Mutmainnah, Syahrani
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.v7i1.14740

Abstract

This study aims to determine the effectiveness of the regional tourism sector levy as an effort to increase the local revenue of Bantaeng city (Case study at the Bantaeng Regency Tourism Office). the type of research used is Qualitative Research Method. The data processed by the author is the result of interviews with the Bantaeng Regency Tourism Office. The data collection techniques used in this research are Documentation Techniques and Interview Techniques where the author meets face to face with the source. The result of this research shows that the average level of effectiveness of tourism sector levy revenue in Bantaeng Regency for the last 6 years is 38% which is classified as quite good criteria. However, it did not experience a significant increase in each year. To overcome the obstacles to the acceptance of retribution in the tourism sector of Bantaeng Regency, efforts are made, among others: Exploring the potential of other tourist objects and creating other vehicle attractions to attract visitors, Structuring and developing the potential of tourist objects by arranging facilities and infrastructure in potential tourist areas, and Increasing marketing and tourism promotion, both through print media and the internet. These efforts are made to attract many visitors to various tourist attractions so that they can increase the original regional income (PAD) of Bantaeng Regency.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sudirman, Sitti Rahma; Widayati, Nurfiza; Fitria, Yunita; Yaqin, Muh Ainul
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.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
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.
Analysis of Output Tax Calculation in Pharmaceutical Wholesale Trade: Case of PT Effata Fajar Putri, Cici Ardina Prayitno; Andhaniwati, Erry
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.v7i2.15702

Abstract

Although there are many other industries that bring in money for the country, such as oil and gas, export-import, and international aid, Indonesia is one of the countries that reports taxes every year and makes up the largest part of the state budget. Taxes are used to finance development carried out by the government in a country, such as infrastructure development, managing education and health. In taxation there is an output tax carried out by Taxable Entrepreneurs (PKP) who sell goods or services.  Sales is an important aspect for a company. Pharmaceutical companies, such as those listed on the Indonesian stock exchange, also have an important role in generating income through sales. Pharmaceutical Wholesale Trade (PBF) is the activity of buying and selling medicines and medical devices in large quantities carried out by a pharmaceutical company. Output VAT is calculated by multiplying the delivery price of medicines by a rate of 11%. Input VAT is calculated by multiplying the reimbursement price of medicines and medical devices by a rate of 11%. The use of tax invoices is included in the pharmaceutical wholesale trade aspect. These tax invoices are used as proof of transactions and as a basis for calculating output VAT. Every transaction involving the delivery of drugs and medical equipment requires a tax invoice from the pharmaceutical company, which can be completed online using an e-invoicing program. Unpaid value added tax known as output tax is what is required to be collected by Taxable Entrepreneurs (PKP) who provide Taxable Goods (BPK), Taxable Services (JKP), tangible BKP exports, intangible BKP exports, and exports JKP. Law Number 42 of 2009 concerning PA regulates output tax.
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.

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