cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Faisal Ar Pelu
Contact Email
jurnal.restitusi@umi.ac.id
Phone
+62895401412141
Journal Mail Official
jurnal.restitusi@umi.ac.id
Editorial Address
Jl. Urip Sumohardjo Km. 5
Location
Unknown,
Unknown
INDONESIA
RESTITUSI : Jurnal Riset Perpajakan
Published by Creative Commons Attribution 4.0 International License
ISSN : -     EISSN : 28284550     DOI : https://doi.org/10.33096/restitusi.v2i01
Core Subject : Economy,
Economics, Econometrics & Finance
RESTITUSI Jurnal Riset Perpajakan merupakan karya penelitian untuk menerbitkan artikel yang melaporkan hasil Ilmu Perpajakan. RESTITUSI Jurnal Riset Perpajakan mengundang manuskrip tentang berbagai topik Ilmu Perpajakan, namun tidak terbatas pada fungsional Ilmu Perpajakan; Akuntansi Perpajakan; Tax Planning; dan elektronik Tax.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 01 (2022): Desember-Juni" : 5 Documents clear
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA Fitriadi, Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.186

Abstract

This study aims to analyze the effect of understanding tax regulations on taxpayer compliance and tax sanctions on taxpayer compliance. The research was conducted at the North Makassar Tax Office, with a research sample of taxpayers registered at the North Makassar Tax Office. The results of the study indicate that the understanding of tax regulations has a positive and significant effect on taxpayer compliance, as well as tax sanctions that have a positive and significant effect on taxpayer compliance.
FAKTOR-FAKTOR PENGHAMBAT DALAM PENERAPAN PERENCANAAN PAJAK DI CV MAITRI HARMONIS JAYA Lumentah, Natalie Reyne
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.191

Abstract

This study aims to determine the inhibiting factors in the application of tax planning at CV Maitri Harmonis Jaya. The data in this study were obtained from observations and interviews from CV Maitri Harmonis Jaya. This study uses primary data obtained directly by conducting interviews and observations on the company as the object of research. The data analysis method used is descriptive. The results showed that: The inhibiting factors in the implementation of tax planning at CV Maitri Harmonis Jaya were Tax Socialization and Understanding of Tax Procedures.
Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak hamid, ahmad; Sultraeni, Wiwin; Fitriadi, fitriadi; Breemer, Jacob
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.195

Abstract

This study aims to examine the effect of tax knowledge, service quality and satisfaction level on taxpayer compliance with e-filling users. The data in this study were obtained from taxpayers registered at the North Makassar KPP Pratama who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 100 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of tax knowledge, service quality and satisfaction level had a positive and significant effect on taxpayer compliance with e-filling users.
Implementasi Pemungutan Pajak Kendaraan Bermotor Dan Bermobil Dalam Meningkatkan Sistem Layanan Samsat Drive Thru Dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Pada Kantor Samsat di Kota Makassar Hasan, Hamida; Rifani, Riza Amalia
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.209

Abstract

The purpose of this study is to analyze the collection of motorized vehicle taxes and cars in improving the drive-thru Samsat service system at the Samsat Office in Makassar City the results of the analysis, it shows that the collection of motorized vehicle taxes has a positive and significant effect in improving the drive-thru Samsat service system. Based on the results of the analysis showed that the collection of motor vehicle tax has a positive and significant effect in increasing taxpayer compliance. Based on the results of the analysis, it shows that the drive-thru samsat service system has a positive and significant effect on increasing taxpayer compliance. Based on the results of the analysis, it is shown that the collection of motorized and motorized vehicle taxes through the implementation of the Samsat drive thru service system can increase taxpayer compliance at the Samsat Office in Makassar City.
PERILAKU PENGUSAHA E-COMMERCE TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN (PPH 25) Nusa, Yahya
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.224

Abstract

The purpose of this study is to determine and analyze the effect of the behavior of S-commerce entrepreneurs on income tax payment compliance and how much influence the behavior of S-commerce entrepreneurs on income tax payment compliance. Type of research in this study uses a quantitative survey research type. The sample in the study was 20 people as respondents. The results showed that the results of the statistical calculation of the t-test. In the behavior of E-commerce entrepreneurs, the value of t = 11,187 with p (Sig.) = 0.000. This shows that the p value <0.05 so that H0 is rejected, it can be concluded that there is a significant effect of the behavior of s-commerce entrepreneurs (X) on the variable of income tax payment compliance (Y) and the large influence of the behavior of s-commerce entrepreneurs on compliance. income tax payment of 87.4%.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2024): Juni - Desember Vol. 3 No. 1 (2024): Desember - Juni Vol. 2 No. 01 (2023): Desember-Juni Vol. 2 No. 2 (2023): Juni-Desember Vol. 1 No. 02 (2022): Juni-Desember Vol. 1 No. 01 (2022): Desember-Juni