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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
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Search results for , issue "Vol. 3 No. 2 (2024): Juni - Desember" : 5 Documents clear
Analisis Sistem Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Tetap Pada Kantor Pelayanan Perbendaharaan Negara Kolaka Utara. Sari M., Fitri Indah
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 2 (2024): Juni - Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i2.1017

Abstract

This study aims to analyze the calculation and reporting system of income tax article 21. Research Results The calculation of income tax (PPh) article 21 at the treasury service office still uses Law No. 17 of 2000 as the basis for calculation. This can be seen in terms of: PTKP, office costs, tax rates and taxable income (PKP) which still use the old rates..
Pengaruh Pengetahuan, Sanksi dan Teknologi Perpajakan Terhadap Kepatuhan Wajib Pajak PPh Pasal 21 Tarif Efektif Rata-Rata dengan Kesadaran Pajak Sebagai Variabel Moderasi di Kota Makassar. haeruddin, hartati
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 2 (2024): Juni - Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i2.1085

Abstract

The purpose of this study is to investigate the effects of tax knowledge, tax sanctions, and tax technology on the compliance of Makassar City taxpayers regarding. The 47,635 taxpayers who are registered. Tax Knowledge and Tax Sanctions factors significantly and favorably affect taxpayers' compliance with the Average Effective Rate under PPh 21 Income Tax, according to a partial test at multiple linear regression analysis. In the meantime, the Average Effective Rate compliance under PPh 21 Income Tax filers is not significantly impacted by the Tax Technology Variable. The link between Tax Knowledge, Tax Sanctions, and Tax Technology on the Compliance of Income Tax PPh 21 Average Effective Rate Taxpayers is not significantly impacted by the Tax Awareness Variable in the moderation regression analysis through direct effects.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) PADA SEKTOR SAWAH DI PEDESAAN Aan Apriyan Anugrah
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 2 (2024): Juni - Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i2.965

Abstract

Taxpayer compliance in paying Land and Building Tax (PBB) in the rice field sector has a very important role in maintaining regional income and supporting development in the agricultural sector. With this aim to analyze various factors that influence various levels of taxpayer compliance in PBB payments in the rice fields. Supervision by the local government and disclosure of information regarding the importance of paying taxes by taxpayers, especially in rural areas, will provide awareness or compliance by taxpayers in making tax payments, so that taxpayers have sufficient understanding about taxes.
KEADILAN SOSIAL DALAM PENARIKAN PAJAK PROGRESIF: ANALISIS DAMPAK SISTEM PAJAK TERHADAP BEBAN PAJAK PADA WARGA KAYA DAN MISKIN DI INDONESIA Yunita Rodho Rahmawati
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 2 (2024): Juni - Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i2.969

Abstract

Progressive tax collection, which aims to share the tax burden evenly between rich and poor, is an important tool for realizing social justice in Indonesia. This research examines the impact of a progressive tax system on social welfare and income distribution, especially for rich and poor citizens. This research uses qualitative and quantitative analysis approaches to evaluate how higher tax rates imposed on higher incomes can reduce social inequality and strengthen social programs. The research results show that although progressive taxes can reduce social inequality, progressive taxes cannot actually reduce social inequality. Therefore, this research suggests progressive tax management reforms that prioritize transparency, equality, and more efficient budget allocation for sustainable social programs.
SELF EFFICACY, PENGETAHUAN PAJAK DAN PENGHARGAAN FINANSIAL TERHADAP BERKARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS MUSLIM INDONESIA Payu, Anita Achmad
Restitusi : Jurnal Riset Perpajakan Vol. 3 No. 2 (2024): Juni - Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v3i2.1110

Abstract

ABSTRACt Study aims to examine and test the influence of self-efficacy, tax knowledge, and financial rewards on the career choice of becoming a tax consultant among accounting students at the University of Muslim Indonesia (UMI). The research uses a quantitative approach with primary data collected through questionnaires distributed to accounting students at UMI. The sampling method employed is purposive sampling, and a total of 175 respondents were obtained. The data analysis method used in this study is IBM SPSS Statistics 24 software. The results indicate that self-efficacy, tax knowledge, and financial rewards have a positive and significant impact on the decision to pursue a career as a tax consultant among accounting students at UMI.

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