cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Kahar Saleh
Contact Email
kahar.saleh@unismuh.ac.id
Phone
+6282349735264
Journal Mail Official
amnesty@gmail.com
Editorial Address
Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
Location
Kota makassar,
Sulawesi selatan
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
 22   23   24   25   26 
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.
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study Mariana, Lina; Damis, Sariana; Harun, Hernianti; Marsuni, Nur Sandi
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/fvw9en95

Abstract

This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru Syifa, Sefita Nahdia; Taufik, Taufeni; Zarefar, Atika
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 study investigates the determinants of tax compliance among individual taxpayers engaged in business and freelance activities at the Pratama Tax Office (KPP) of Senapelan, Pekanbaru. The research examines the influence of four key variables—taxation socialization, level of taxation understanding, taxpayer awareness, and tax sanctions—on individual taxpayer compliance. Using a purposive sampling method, 110 respondents were selected based on specific criteria, including registration at the tax office and submission of the Annual Tax Return (SPT) form 1770. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings reveal that the level of taxation understanding, taxpayer awareness, and tax sanctions significantly affect tax compliance. In contrast, taxation socialization does not have a statistically significant impact. These results suggest that improved understanding of tax regulations, enhanced civic awareness, and effective enforcement of sanctions play critical roles in increasing taxpayer compliance. However, the lack of impact from socialization programs may be attributed to limited outreach or low participation in tax education activities. The study highlights the need for intensified and targeted educational campaigns by tax authorities to foster compliance, especially among self-employed individuals and freelancers. Additionally, the enforcement of tax sanctions should remain firm and transparent to deter non-compliance. These findings provide practical insights for policymakers and tax administrators in designing more effective compliance strategies. Future research should consider incorporating other potential variables, such as trust in tax institutions, quality of tax services, and digital literacy, to gain a more comprehensive understanding of taxpayer behavior.
Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; .
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
Trends in Capital Market Research and Taxation Policy in Indonesia: A Bibliometric Analysis of the Literature from 2000 to 2025 Wahyudi, Wahyudi; Syarifuddin, Syarifuddin; Rasyid, Syarifuddin
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/zgh3qj09

Abstract

This study examines the evolution of research on capital markets and taxation policy in Indonesia from 2000 to 2025 using a comprehensive bibliometric approach. Data were extracted from Scopus and Web of Science and analyzed using Bibliometrix (R) and VOSviewer to assess scientific productivity, citation structures, keyword networks, and thematic development. A total of 609 documents and 53,971 citations were identified, indicating substantial growth in scholarly attention across four phases: initiation (2000–2004), consolidation (2005–2014), explosion (2015–2021), and normalization (2022–2025). Publication output peaked in 2021, whereas citation-per-article declined in recent years, reflecting citation dilution as publication volume increased. World Development emerged as the most productive source, while The Quarterly Journal of Economics showed the highest citation intensity. Seminal works by Gabaix et al. (2003), Chan, Covrig & Ng (2005), and Johnson et al. (2000) formed the intellectual core driving research development. Keyword mapping revealed “stock exchange,” “tax incentive,” and “earnings management” as basic themes, while the “tax authority–fiscal policy” cluster appeared as a motor theme with high relevance and strong development. Thematic evolution indicates a shift from macro-level concerns—market infrastructure and fiscal incentives—toward micro-level issues such as asymmetric information, governance, and tax reform effectiveness. Findings highlight the need for methodological advancement through machine learning, natural experiments, and greater use of domestic micro-data to enhance theoretical contributions and strengthen policy relevance in Indonesia’s capital market and taxation research landscape.
Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits Yaqin, Muh. Ainul; Tuasalamony, Ardhiatul Halima; Sudirman, Sitti Rahma; Rezkiyanti, Nur Alfiah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1yb6n177

Abstract

This study investigates the influence of perceived convenience, perceived satisfaction, and tax understanding on the intention to adopt e-Filing among individual taxpayers registered at KPP Pratama Tenggarong. In addition, this research examines the moderating role of perceived information technology benefits in strengthening these relationships. Using a quantitative approach, primary data were collected from 100 respondents through offline and online questionnaires distributed to individual taxpayers who submitted their annual tax returns via e-Filing. The sampling technique used was purposive sampling, and data were analyzed using SmartPLS version 4.1 with measurements based on a five-point Likert scale. The findings reveal that perceived convenience, perceived satisfaction, and tax understanding each have a significant positive effect on taxpayers’ intention to use e-Filing. These results indicate that when taxpayers perceive e-Filing as easy to use, satisfactory, and supported by adequate knowledge of taxation procedures, their willingness to adopt the system increases. However, the study also finds that perceived benefits of information technology do not moderate the relationship between perceived convenience, perceived satisfaction, and tax understanding on e-Filing adoption intention. This suggests that although taxpayers recognize the advantages of technology, such perceptions do not necessarily strengthen their intention to use e-Filing. The study contributes to the enrichment of Technology Acceptance Model (TAM) development by incorporating satisfaction, tax understanding, and IT benefits as extended variables. Practically, the results provide insights for tax authorities to improve e-Filing services by enhancing system usability, ensuring user satisfaction, and increasing taxpayers’ understanding to support higher adoption rates.
The Implementation of E-Filing on Taxpayer Compliance in Ambon City: A Theory of Planned Behavior Approach Ardhiatul Halima Tuasalamony
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ydrksj76

Abstract

This study examines the influence of e-Filing implementation on taxpayer compliance in Ambon City by applying the Theory of Planned Behavior (TPB) as the analytical framework. TPB explains compliance behavior through three main constructs: attitudes toward behavior, subjective norms, and perceived behavioral control. This research employs a literature review method by collecting and analyzing previous studies from Google Scholar and official taxation sources using keywords such as “e-Filing,” “tax compliance,” and “Theory of Planned Behavior.” After screening for relevance, selected articles were synthesized to identify key determinants of compliance behavior. The review findings indicate that the implementation of e-Filing positively contributes to taxpayer compliance; however, several contextual factors in Ambon still hinder optimal adoption. Limited digital literacy, low awareness of tax obligations, and inadequate internet infrastructure in certain areas reduce the effectiveness of electronic reporting. Socialization and education programs remain crucial for shaping taxpayers’ behavioral beliefs, while support from tax authorities and the social environment strengthens subjective norms that encourage compliance. Perceived behavioral control is influenced by the availability of technical assistance, the ease of using the system, and strict enforcement of tax sanctions. The study concludes that the successful implementation of e-Filing requires an integrated approach that strengthens knowledge, accessibility, system quality, and enforcement to enhance overall taxpayer compliance in Ambon City.
Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis Muhammad Ishlah Idrus; Muhammad Ikram; Anastasia D'Ornay
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k6aqnp74

Abstract

Global tax avoidance continues to undermine national revenues and weaken the integrity of international tax systems, particularly as cross-border economic activities expand in the digital era. This study examines how international fiscal governance can serve as an effective framework for mitigating global tax avoidance by analyzing key policies, regulatory instruments, and multilateral initiatives. Using a descriptive and policy-oriented approach, this research synthesizes recent literature, institutional reports, and global regulatory developments to evaluate the effectiveness of mechanisms such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project, the Global Minimum Tax (Pillar Two), automatic exchange of information, and strengthened tax transparency standards. The study finds that while international cooperation has significantly improved policy alignment and reduced opportunities for profit shifting, substantial challenges remain, including uneven adoption across jurisdictions, capacity gaps in developing countries, regulatory loopholes, and geopolitical asymmetries in negotiations. The analysis also highlights the growing importance of digital taxation frameworks as multinational enterprises increasingly shift value creation to intangible assets. This paper argues that stronger institutional coordination, equitable policy adoption, capacity-building for emerging economies, and enhanced enforcement mechanisms are critical to advancing global tax fairness. The findings contribute to a deeper understanding of how international fiscal governance can shape more coherent and sustainable tax systems, offering policy recommendations to support future reforms and strengthen global tax compliance.
An Ethical Audit Model for the Governance of Indonesia’s Digital Tax System: Integrating the Principles of Fairness, Transparency, and Accountability Nataliawati, Rita; Qosim; Tri Winarsih; Sri Yaumi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/tfna1d42

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh insentif perpajakan terhadap kualitas pelayanan perpajakan kepatuhan wajib pajak selama pandemi. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi berganda dan sampel dipilih dengan metode convinence sampling sehingga peneliti memilih responden berdasarkan yang paling mudah ditemui atau didapatkan. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang didistribusikan melalui tautan formulir google. Jumlah responden dalam penelitian ini adalah 90 responden yang memiliki kriteria. Hasil studi ini menunjukkan bahwa insentif pajak tidak berpengaruh terhadap kepatuhan wajib pajak sedangkan kualitas pelayanan pajak berpengaruh terhadap wajib pajak kepatuhan.

Page 25 of 26 | Total Record : 258

 22   23   24   25   26 

Filter by Year

2018 2025


Reset
Filter By Issues
All Issue Vol 8 No 2 (2025): November 2025 Vol 8, No 1 (2025): Mai 2025 Vol 8 No 1 (2025): Mai 2025 Vol 7 No 2 (2024): November 2024 Vol 7, No 2 (2024): November 2024 Vol 7, No 1 (2024): Mei 2024 Vol 7 No 1 (2024): Mei 2024 Vol 6, No 2 (2023): November 2023 Vol 6 No 2 (2023): November 2023 Vol 6 No 1 (2023): Mei 2023 Vol 6, No 1 (2023): Mei 2023 Vol 5, No 2 (2022): November 2022 Vol 5, No 1 (2022): Mei 2022 Vol 4, No 2 (2021): November 2021 Vol 4 No 2 (2021): November 2021 Vol 4, No 1 (2021): Mei 2021 Vol 4 No 1 (2021): Mei 2021 Vol 3, No 2 (2020): November 2020 Vol 3, No 1 (2020): Mei 2020 Vol 2, No 2 (2019): November 2019 Vol 2, No 1 (2019): Mei 2019 Vol 1, No 2 (2018): November 2018 Vol 1, No 1 (2018): Mei 2018 More Issue