Amnesty: Jurnal Riset Perpajakan
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.
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<![CDATA[PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN ]]>
<![CDATA[Lina Mariana]]>;
<![CDATA[Yola Miranda]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3400
<![CDATA[This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.]]>
<![CDATA[EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Bashiruddin Ahmad]]>;
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Muhammad Adil]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3401
<![CDATA[Generally this research aiming to know the effectiveness of vehicle tax collection in Shared Office : One Roof System Office located in Gowa Districts. This research use descriptive research method that objectively give the correct description or explanation related to the real condition of the research object. The data collection techniques that is used are interview and observation. in shared office : One Roof System Office in GowaDistricts is already effective in vehicle tax collection. Although, there are still many obstacles were encountered. One of it is the lack of awareness of the citizens to pay the tax on time which result in taxpayers pile up the vehicle tax payments. But, in payment procedure of vehicle tax is already good because it does not take a long time in vehicle tax paymentmatter.]]>
<![CDATA[KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH ]]>
<![CDATA[Hesti Pratiwi]]>;
<![CDATA[Muhaimin Muhaimin]]>;
<![CDATA[Wa Ode Rayyani]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3402
<![CDATA[This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factors]]>
<![CDATA[PENERAPAN PELAPORAN PAJAK BERBASIS E-FILING DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Agus Salim HR]]>;
<![CDATA[Faidul Adzim]]>;
<![CDATA[Reza Wahyudi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3403
<![CDATA[The study aims to find out how the influance of E-filing in effort to increase the obligation of taxpayers in the southerm makassar tax service office. The subject of the study is the southerm makassar tax service office. This research data collection technique is by conduction observation and interviews directly with parties. This result of this study apply that the exixtence of an E-filing based tax reporting system can improve tax complience is very effective. This can be seen from secondary data obtained from the parties concerned.]]>
<![CDATA[PENERAPAN SURAT KETETAPAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PPH ORANG PRIBADI ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Della Fadhilatunisa]]>;
<![CDATA[Nurfasilah Nurfasilah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3404
<![CDATA[Taxpayer compliance is seen from the notification letter reported by the taxpayer. The tax assessment letter can be seen from the number of tax assessment letters issued. This study uses secondary data obtained from the West Makassar Primary Tax Office for 2016 to 2018 by using data collection documentation and data analysis techniques. The results of the study prove that taxpayer compliance and tax assessment letters affect the income tax on personal income in West Makassar Primary Tax Office. Based on the level of the ratio of tax revenue to income tax assessments each year from 0.5% to 23.8%. The benefit gained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP FRAUD PADA PERUSAHAAN PERBANKAN ]]>
<![CDATA[Muzdalifah Muzdalifah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3406
<![CDATA[The purpose of this study was to analyze the effect of good corporate governance (GCG) againts fraud on companies listed on the IDX. The data in this study were obtained from compulsory taxes obtained at the North Makassar KPP that were received as respondents. This study uses secondary data with a purposive sampling method with several criteria, so the sample size is 13 banks. Data analysis method used is regression analysis. The results of this study partially, Good Corporate Governance proves negative and significant effect on fraud.]]>
<![CDATA[PENGARUH KONSULTASI PERPAJAKAN DAN PENGAWASAN PERPAJAKAN OLEH ACCOUNT REPRESENTATIF TERHADAP KEPATUHAN WAJIB PAJAK DI DJP KPP PRATAMA MAKASSAR SELATAN ]]>
<![CDATA[Subhan Subhan]]>;
<![CDATA[Edy Susanto]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3407
<![CDATA[This research was conducted with the aim of: (1) To analyze the effect of consultation by the Account Representative on taxpayer compliance; and (2) To analyze the effect of supervision by the Account Representative on taxpayer compliance at the Makassar South KPP. This study uses primary data through a survey of 100 corporate and individual taxpayer respondents. The analysis used in this study is multiple regression analysis, which is a regression model to analyze more than one independent variable. The results of this study are (1) Based on simultaneous tests, consultations provided by Account Representatives and supervision provided by Account Representatives have a positive and significant effect on taxpayer compliance, (2) Based on partial tests, tax consulting variables provided by Account Representatives, and supervision provided by the Account Representative has a significant effect on taxpayer compliance.]]>
<![CDATA[PERSEPSI MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA (PTS) MAKASSAR MENGENAI HUBUNGAN ANTARA PENGALAMAN DENGAN KINERJA PEMERIKSAAN PAJAK PADA KPP PRATAMA MAKASSAR ]]>
<![CDATA[Rosmawati Rosmawati]]>;
<![CDATA[Muhammad Nur]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3408
<![CDATA[This study has a specific purpose to be obtained to determine the perception of PTS accounting students about the relationship between experience and motivation to check with tax audits at Makassar Primary Tax Office. This research was conducted using qualitative qualifications. The method of data collection is done by survey method and questionnaire on accounting students' perceptions regarding the relationship between audit experience and motivation with tax audit performance. The sampling technique using purposive sampling technique. The technique of collecting data through primary data, and then the data are analyzed using descriptive qualitative analysis, and analysis of product renewal coefficients. Simultaneous research results, Perception of accounting students of PTS UMI said that there was a very low positive relationship with the value of conflict -0.101 in accounting students of PTS Unismuh Makassar said that there was a negative relationship with a comparison value of -0.101. In this research, the output target to be achieved is to produce a national journal, so that the output target can contribute to students or improve in developing insight knowledge in the field of tax accounting]]>
<![CDATA[UPAYA PENINGKATAN AKUNTANSI PENJUALAN MELALUI MOTIVASI KERJA KARYAWAN ]]>
<![CDATA[Zalkha Soraya]]>;
<![CDATA[Andi Arifwangsa Adiningrat]]>;
<![CDATA[Sri Andayaningsih]]>;
<![CDATA[Rahmansyah Rahmansyah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3409
<![CDATA[The purpose of this study was to determine efforts to increase sales accounting through employee work motivation. Data in this study, carried out at PT. Megahputra Sejahtera Main Mobil Suzuki Gowa. This study uses a saturated sampling technique. the sample used was 38 people. Data analysis method used is central tendency and analysis statistic descriptive The results of this study indicate that employee motivation is related to sales accounting variables, this means that an employee with good communication tries to be motivated to improve sales accounting by efforts to improve product quality and competitive prices]]>
<![CDATA[PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING ]]>
<![CDATA[Rustan Rustan]]>;
<![CDATA[Syifa Ainun Qalbi]]>;
<![CDATA[Muhammad Rusyidi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3410
<![CDATA[Director General of Taxes provides easy service for Taxpayers in reporting the amount of tax that must be paid because Taxpayers do not need to come directly to the Tax Office to fulfill their tax obligations in terms of SPT submission, for Electronic Technology tax officers they can facilitate database management. The application of e-filling is a step that is expected to be able to provide excellent service to the community so that it can increase the satisfaction of taxpayers as well as the application of e-filing which is expected to provide satisfaction to taxpayers. This study aims to determine the application of tax reporting using e-Filing and taxpayer satisfaction with tax reporting using e-Filing at KPP Pratama, North Makassar. This study uses a type of descriptive qualitative research, trying to find out how the application of e-Filing as a new application in SPT delivery as well as how compulsory satisfaction with the use of e-Filing in delivering annual SPT. The data used in this study are secondary and primary data.]]>
