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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. 2 (2023): Juni-Desember" : 5 Documents clear
PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM MENGENAI PENGGELAPAN PAJAK. Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.675

Abstract

The aim is to determine the perception between accounting and law study program students regarding tax evasion. Quantitative study with the population being active students majoring in accounting and law class of 2016 who have taken taxation or tax law courses. Determining the number of samples used the Slovin formula, with a total of 96 students and using purposive sampling techniques. Hypothesis testing uses nonparametric statistical tests, namely the Mann-Whitney test. The research results show that there is no difference in ethical perceptions between accounting and law students regarding tax evasion.
ANALISIS SISTEM PENGHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA KOLAKA UTARA. Fadli, Zul; Wahditiya, Andi Andriani
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.677

Abstract

Focus of this research examines how to calculate income tax article 21 on employee salaries. The aim of the research is to see the reality of the tax calculation and reporting system 21 on employee salaries. The research approach is descriptive quantitative with the data source, namely the tax calculation report article 21. The collection technique is carried out using observation, interviews and literacy studies. The analysis method is carried out using a descriptive approach or describing the factual reality of calculating tax article 21. The research results show that the income tax calculation system for article 21 is inadequate, because it still uses last year's PTKP
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Fitriadi, Fitriadi; Arfah, Dwi Astuty
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.678

Abstract

Research aims to determine the effect of tax planning, deferred tax expenses and deferred tax assets on earnings management. This research uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this research was carried out by taking financial report data from mining companies listed on the Indonesia Stock Exchange for 2016-2019. The research results found that: Tax planning has a positive and significant effect, profit management in tax planning is carried out with the aim of maximizing profits obtained after calculating taxes. Deferred tax expenses have a positive and insignificant effect, temporary differences due to deferred tax expenses give rise to management discretion in applying principles or assumptions in financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered doubtful.
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI PADA KPP PRATAMA MERAUKE Maghfirah, Nurul
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.679

Abstract

Research aims to test tax knowledge, service quality and awareness in increasing taxpayer compliance. The data in this research was obtained from each taxpayer registered at KPP Pratama Merauke. This research method uses quantitative methods and the data analysis method used is multiple regression analysis. This research uses primary data by conducting direct research in the field by giving questionnaires/question sheets to 100 respondents located at KPP Pratama Merauke. The research results show that: partially, the tax knowledge variable has a positive and significant effect on taxpayer compliance, the service quality variable has a positive and significant effect on taxpayer compliance, the awareness variable has a positive and significant effect on taxpayer compliance.
ANALISIS PERENCANAAN PAJAK PPh 21 DALAM UPAYA MEMINIMALKAN BEBAN PAJAK PADA PT SUCOFINDO (PERSERO) MAKASSAR Nursanti, Anita; Rahmah, Ridhan
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.684

Abstract

Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT Sucofindo (Persero) Makassar Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT Sucofindo (persero)Makassar Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp673.132.013

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