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Nur Sandi Marsuni
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INDONESIA
Amnesty: Jurnal Riset Perpajakan
Published by Universitas Muhammadiyah Makassar
ISSN : 27146308     EISSN : 27146294     DOI : https://doi.org/10.26618
Core Subject : Economy,
Economics, Econometrics & Finance
Amnesty: Jurnal Riset Perpajakan (Print ISSN: 2714-6308; Online ISSN: 2714-6294) is a peer-reviewed scientific journal focusing on taxation studies. The journal is managed by the Taxation Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia. It is published biannually, in May and November, and serves as an academic platform for disseminating research findings, theoretical developments, and practical insights in the field of taxation. The journal welcomes manuscript submissions from academics, practitioners, and researchers who are interested in taxation-related issues. Submitted manuscripts must be prepared using the official journal template and accompanied by required supporting documents, including a statement of authorship, an ethics declaration, and a copyright agreement, all of which are available on the journal’s official website. All submitted manuscripts undergo a single-blind peer-review process conducted by qualified reviewers with expertise in taxation and related fields. The final decision regarding acceptance or rejection of manuscripts rests with the Editorial Board, based on reviewers’ recommendations. The journal maintains strict publication standards to ensure academic quality and integrity. Authors are required to carefully follow the journal’s submission guidelines. Manuscripts that do not comply with the prescribed format or editorial requirements will be desk-rejected prior to the review process. Only manuscripts that meet the formal and technical standards of the journal will be considered for further evaluation and publication.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 186 Documents
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PENGARUH INFORMASI AKUNTANSI DALAM KEBIJAKAN PENGAMBILAN KEPUTUSAN KEUANGAN PT. INCIPNA INDONESIA MAKASSAR Faidul Adziem; Idra Wahyuni; Sarman Sarman
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2523

Abstract

Research aims to determine the influence of accounting information in the financial decision making policy of PT. Incipna Indonesia Makassar. The object of the study's financial management income, the instrument in the study was through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results found that the accounting information was influential in the financial decision making policy of PT. Incipna Indonesia Makassar. In formulating financial policies, consider the vision, mission, objectives, and objectives so that each policy is made.
ANALISIS PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PINRANG Rustan Rustan; Muttiarni Muttiarni
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2524

Abstract

This research aims to know the financial management of the public sector can support the financial performance of the Government of district Pinrang, the method of data analysis used in this research is a qualitative method. Financial management is calculated based on 5 ratios i.e. regional financial self-reliance ratio, PAD capability, compatibility ratio, and growth ratio. The results showed that the regional financial independence ratio over the past five years resulted in an average number of 3.97% with an instructive pattern of relationships. Meanwhile, the average PAD capability is only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the ability PAD to finance the area's regular expenditure, often referred to by the average IKR (routine capability index) ratio Only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the average result of the development ratio of 19.50% and the routine spending ratio of 8.05%
PENGARUH KESADARAN WAJIB PAJAK TERHADAP EFEKTIFITAS PEMUNGUTAN PAJAK Rustan Rustan; Mira Mira
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2525

Abstract

This research aims to determine the effect of taxpayer awareness on the effectiveness of tax voting in Makassar region in 2016, population of this research is KPP Pratama Makassar South District Office of Regional Directorate Regional tax general of Makassar. The number of samples spread out by 50 but returned as many as 32 people willing to become respondents. The data analysis technique used in this study is a multiple linear regression analysis. The results of this study showed that the taxpayer awareness (X1) has a significant effect on the effectiveness of the tax poll where the value of the calculated T is 0,028 < 0.05 (5%). 
PENGARUH PROFITABILITAS TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rustan Rustan; Endang Winarsih
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2526

Abstract

Research aims to determine the influence of ownership structures, financial leverage, and profitability of profit leveling. Data collection In this research is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The sampling method used in this research is the purposive sampling method, so that a sample of 13 companies can be obtained.  While the data processing method used is multiple regression analysis.  The results of this research show that the variable ownership structure has a positive and significant effect on profit leveling, the financial leverage variable is positive and significant to the profit leveling, and the profitability variable Significant impact on profit leveling.
PERAN AUDIT INTERNAL DALAM MENDUKUNG GOOD CORPORATE GOVERNANCE PADA PT. PELABUHAN INDONESIA IV (PERSERO) MAKASSAR Andi Rustam; Faidul Adzim; Aulia Meilani
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2527

Abstract

Research aims to determine if an adequate internal audt has a role in supporting good corporate governance effective at PT. Pelabuhan Indonesia IV (Persero) Makassar. This study was conducted using case study method with analytical descriptive method, while the population in this research is all employees who are in the Internal control unit and Corporate Secretary section. Research Data is obtained using questionnaires.  Based on the results of research conducted by the authors showed that adequate internal audit has a role in supporting good corporate governance effective at PT. Pelabuhan Indonesia IV (Persero) which means between internal audit in Implementation of GCG showing positive 
PERSEPSI ATAS SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP MAKASSAR SELATAN Andi Rustam; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2528

Abstract

This research aims to test the influence of Fiskus service, level of understanding and taxation of tax compliance of individual taxpayers in Makassar Pratama Selatan. The Data in this study was obtained from the taxpayer registered with the KPP Pratama Makassar Utara which was willing to become a respondent. This research uses primary data by conducting direct research in the field by providing questionnaire/question sheets to 80 respondents. The method of data analysis used is analysis of multiple linear regression. The results showed that: in partial, variable Fischus services, the level of understanding and taxation sanctions are positive and significant to the individual taxpayers ' compliance in paying taxes.  Key words:P the fiscus, the level of understanding, taxation and compliance sanctions are mandatory tax
ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL PADA KANTOR WILAYAH VI PT.PEGADAIAN (PERSERO) MAKASSAR Rustan Rustan; Muttiarni Muttiarni; Idra Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 2 No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2529

Abstract

Research aims to determine the effective measurement of operational cost control of variance operational cost in regional office VI PT. Pegadaian (Persero) Makassar.  The approach used in this research is a qualitative approach. The research object is located in regional office VI PT. Makassar pawnshop (Persero) with the address Jl. Kumala Raya No. 7, Makassar, South Sulawesi 90223. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The data analysis methods used to test the hypothesis are using descriptive methods and analysis of the variance of operational costs. The results of this research show that in 2015 the realization of the cost of Rp 233.361.221. Exceeds the budget of the stipulated cost (unfavorable) of Rp. 223.058.122. As for the year 2016 the realization of the cost of Rp. 280.772.516 not exceed From budget...
ANALISIS AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIFITAS BIAYA OPERASI PADA PT. PLN WILAYAH SULSELBAR Muhaimin Muhaimin; Amran Amran; Desi Kumala Sari
Jurnal Riset Perpajakan: Amnesty Vol 2 No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2530

Abstract

Research aims to determine the role of operational audits can increase the effectiveness of operation cost control in Makassar city. The research method used is a qualitative descriptive analysis research method. The data collection techniques used are Library Research and field research that is by conducting interviews to operational audits.  The results of research using qualitative descriptive analysis suggest that the operational audit has a role in increasing the effectiveness of operating cost control. Based on the results of research and discussion that has been done can be concluded as follows: (1) Implementation of operational audit in PT PLN (Persero) Sulselrabar region always maintains its identification where operational auditors are given The freedom to complete its responsibilities honestly and to carry out its ability to audit.
ANALISIS EFISIENSI BIAYA TENAGA KERJA LANGSUNG PADA PT. ADINATA SUNGGUMINASA Andi Rustam; Andi arifwangsa; Adiningrat Adiningrat
Jurnal Riset Perpajakan: Amnesty Vol 2 No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2531

Abstract

Research is done with the aim of to know the cost-efficient direct manpower undertaken by the company PT. Adinata.. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The Data obtained in the analysis using quantitative analysis method is how to compare between real labor cost (Actual) with budgeted, which often happens deviation from budget called Variance. The results showed that based on the analysis observation that researchers have done showed that the efficiency rate of labor cost at PT. Adinata in a time span of 2014-2016 is 10.5586%. It shows that direct energy cost control is in the category of efficient and stable.
PENGARUH INFORMASI PERPAJAKAN B ERBASIS COMMUNITY CLUSTER TERHADAP TINGKAT KEPATUHAN PAJAK PADA KANTOR PELAYANAN PRATAMA KOTA MAKASSAR Faidul Adziem; Saida Said
Jurnal Riset Perpajakan: Amnesty Vol 2 No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2532

Abstract

Research aims to know to know whether taxation information based on social community cluster in the form of tax expo, socialization, website, tax and brochures are influential to the compliance of the taxpayer body at the Office of Service Makassar primary tax in south. The object of this research is financial management's income, the instrument in this study is through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results of the research processing of double linear regeresi data, the results of the T test required to test the significance of the constants and independent variables. There is a significant influence between the tax expo variables, tax socialization, tax brochures, tax-exempt websites in the positive direction, which means that the higher taxation information based on social community in the form of Tax Expo, Cheframonantonio Pratama Makassar Selatan

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