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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 30 Documents
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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 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.
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..
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.
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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