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. 3 No. 1 (2024): Desember - Juni" : 5 Documents clear
PENGARUH MOTIVASI DAN SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN Payu, Anita Achmad; Marlinah, Andi
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.925

Abstract

Study aims to examine the influence of motivation and self-efficacy on the interest of accounting students with a concentration in taxation to pursue a career in the field of taxation. population in this study is 445 students from 2020 to 2022 of the Faculty of Economics and Business, Muslim University of Indonesia, Makassar. In the selection of samples, the researcher used the slovin formula so that the number of samples in this study was 51 students. results of this study show that all independent variables, namely motivation and self-efficacy, have a significant positive effect on the dependent variable, namely the interest of accounting students in a career in taxation.
PENGARUH SELF ASSESSMENT SYSTEM PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK Nursanti, Anita
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.928

Abstract

This study aims to analyze the Influence of Self-assessment System, Tax Audit and Tax Collection on Tax Revenue. Case Study at KPP Pratama South Makassar. The population of this study is taxpayers registered at the South Makassar Tax Service Office, totaling 96,811 taxpayers. In selecting samples, the researcher used the Slovion formula so that the number of samples in this study was 100 samples. results of the analysis show that the variables Self assessment system, Tax Audit and Tax Collection have a positive and significant effect on the Tax Revenue variable
ANALISIS PERHITUNGAN PPH PASAL 21 KARYAWAN BERDASARKAN UU NO.36 TAHUN 2008 DAN UU HARMONISASI PERATURAN PERPAJAKAN UU NO.7 TAHUN 2021 Mardawati, Mardawati
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.1107

Abstract

This study raises the problem of calculation and comparison of Income Tax based on Law No. 36 of 2008 and Law No. 7 of 2021. The purpose of this study is to determine the calculations and comparisons made based on Law No. 36 of 2008 and Law No. 7 of 2021. The research method used in data collection is through library research and documentation. The analysis tool used in this study is to use the PPh Article 21 calculation format based on the Minister of Finance Regulation No. 101 / PMK.010 / 2016. The population in this study were all employees at PT. Bank Rakyat Indonesia (Persero) Tbk. KCP Sultan Alauddin with a sample size of 11 people. The results of the study on the calculation and comparison of Article 21 Income Tax based on Law No. 36 of 2008 and Law No. 7 of 2021 are that the tax burden that must be paid is lower with Law No. 7 of 2021 compared to the previous Article 21 Income Tax Law.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, LITERASI PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Pratiwi, Endang Tri
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.1108

Abstract

ABSTRACT This study aims to analyze the effect of modernization of the tax administration system, tax literacy, and tax sanctions on taxpayer compliance at the North Makassar Pratama Tax Service Office (KPP). Tax compliance data at the North Makassar Pratama Tax Service Office shows an increase each year, but the number of taxpayers reporting Annual Tax Returns does not match the number of registered taxpayers. This study uses a quantitative method with a survey method through the distribution of questionnaires to individual taxpayers. The population in this study were taxpayers registered at the North Makassar Pratama Tax Service Office. The data obtained were analyzed using regression. The results of the study indicate that modernization of the tax administration system, tax literacy and tax sanctions have a positive and significant effect on individual taxpayer compliance.
ANALISIS TEORI TAM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MAKASSAR UTARA Masdar, Nisma Ariskha
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 1 (2024): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i1.1109

Abstract

This study focuses on two main variables in TAM, namely Perceived Usefulness and Perceived Ease of Use, and how both contribute to the level of taxpayer compliance. This study uses a quantitative approach with a survey method by distributing questionnaires to individual taxpayers registered at the North Makassar Tax Office. The data obtained were analyzed using multiple linear regression to test the effect of independent variables on the dependent variable. The results of the study indicate that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on taxpayer compliance. This finding indicates that increasing understanding and ease of access to e-Filling can encourage taxpayer compliance in fulfilling their tax obligations.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2024 2024


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