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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. 2 No. 01 (2023): Desember-Juni" : 5 Documents clear
Efektifitas dan Kontribusi Penagihan Pajak dengan Surat Paksa dan Surat Teguran dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Barat. Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.584

Abstract

The Focus of this research examines how the effectiveness and contribution of tax collection with forced letters and warning letters in increasing tax revenue at the north makasar KPP Pratama Office. Purpose study see effectiveness of tax revenue based on billing with forced letters and warning letters. Study also uses secondary data, namely tax revenue redporting from 2016 until 2018, with a descriptive analysis method using an effectiveness ratio. Result study from West makassar. Minimizes the issuance of forced letters sending SKP (tax assessment letters) and STP (tax Collection letters) to taxpayers (WP) who have tax arrears over 100 million. And then two leterrs will later sent to collection of west makassar paratama tax office, via posr delivery to the taxpayer’s address.
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA KONSENTRASI PERPAJAKAN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUSLIM INDONESIA Fadli, Zul
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.594

Abstract

This research aims to analyze: students' perceptions and motivation simultaneously regarding their interest in taxation concentration at the Faculty of Economics and Business, Indonesian Muslim University. This research is a type of quantitative research, with the research population being all final semester students taking the taxation concentration at the Faculty of Economics and Business, Indonesian Muslim University . The sampling technique used incidental sampling to obtain a sample size of 75 people. Data analysis techniques are descriptive analysis and multiple linear regression analysis. The results of this research show that: (1) perception has a positive and significant effect on the interest of students concentrating on taxation, (2) motivation has a positive and significant effect on the interest of students concentrating on taxation, (3) perception and motivation together have a positive and significant effect on interest students to choose a taxation concentration.
PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Rahmah, Ridhan
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.595

Abstract

This research was conducted to determine and analyze sales growth, fixed asset intensity, capital intensity, leverage and profitability on tax avoidance. The sample used in this study was 79 companies originating from manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that fixed asset intensity, capital intensity, leverage, profitability have a positive and significant effect on tax avoidance, while sales growth has a negative effect on tax avoidance.
MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN Ramdani, Muh. Reza; Lestari, Ismi Ayu
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.648

Abstract

This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar. Population in this study were individual taxpayers registered at KPP Pratama South Makassar, namely 159,626 individual taxpayers, while the sample in this study was determined using the Slovin formula so that the total sample in this study was 100 taxpayers. This research uses field research methods. The statistical method used to test the hypothesis uses the partial least squares application. Results of the analysis show that the Self Assessment System and Money Ethics simultaneously have a positive and significant effect on tax evasion, while morality as a moderator weakens the influence of the Self Assessment System and Money Ethics on tax evasion.
Efektivitas Ancaman Pidana Dalam Penegakan Kepatuhan Pajak Muhammad Safar Fazri
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.972

Abstract

Tax compliance is very important to maintain fiscal stability and support economic growth. This study looks at how effective criminal threats are as a law enforcement tool to increase tax compliance in Indonesia. By using a juridical-normative approach supported by empirical data, this study evaluates the extent to which criminal threats regulated in the Taxation Law can encourage taxpayers to fulfill their obligations. The research results show that although criminal threats have a deterrent effect, weak law enforcement, low taxpayer awareness, and ineffective supervision systems often make them ineffective. To increase tax compliance, this study suggests a combination of criminal sanctions, tax directives, and strengthening compliance incentives. These results support tax policy reform, resulting in a fairer and more sustainable system..

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