cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
nursandimarsuni@gmail.com
Editorial Address
Jl. Sultan Alauddin No. 259, Makassar 90221, Sulawesi Selatan, Indonesia
Location
Kota makassar,
Sulawesi selatan
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 14 Documents
 1   2 
Search results for , issue "vol 5 no 2 (2022): november 2022" : 14 Documents clear
Managing Potential Tax Risks and Compliance Tichar Tambunan
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.7992

Abstract

Fulfillment of tax obligations in Indonesia adheres to a self-assessment system, which means calculating, depositing, and reporting the tax payable which will be carried out by the taxpayer himself. Although the government has given confidence to taxpayers with a self-assessment system, supervision must still be carried out to ensure the fulfillment of tax provisions. Managing potential tax risks and requests for information is important to respond to the applicable provisions in this case through the Circular Letter of the Director General of Taxes Number SE-05/PJ/2022 concerning Taxpayer Compliance Supervision. A tax payer's strategy is needed in responding to SP2DK by conducting a tax assurance review in order to be ready to face the Letter of Request for Explanation of Data and/or Information (SP2DK) from the authorities. Through tax assurance review, taxpayers can identify their own non-compliance risk based on how the authorities work in determining the risk profile of a taxpayer.
The Impact of Ownership Structure and Board Characteristics on Tax Avoidance Andy Lim; Meiliana Suparman
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9209

Abstract

This study examines the impact of ownership structure and board characteristics on tax avoidance. A tax avoidance measure is the effective tax rate (ETR) and cash flow effective tax rate (CFETR). While the ETR quantifies taxable income, the CFETR demonstrates the difference between total tax expense and operating cash flows. The ownership structure includes managerial, institutional, foreign, family, and concentrated ownership. The size, independence, frequency of meetings, and gender diversity of the board indicate board characteristics. A purposive sampling method was used to select non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. Results indicate a significant positive effect of concentrated ownership and independent directors is found on tax avoidance (ETR and CFETR). On the other hand, the size of the board directors negatively impacts tax avoidance (ETR and CFETR). Furthermore, tax avoidance (ETR and CFETR) is unaffected by managerial, institutional, foreign, and family ownership, meeting frequency, and board gender diversity. The results of this study are still contradictory and not in line with previous studies because it includes data from the pandemic period. It implies the need for improvements in the implementation of good governance in order to achieve more profits through tax avoidance. A comprehensive governance system must ensure that every element plays a significant and active role in reducing the tax burden of a company within the legal corridor (tax avoidance)
The Effect of Tax Knowledge, Application of E-Billing System and Understanding of The Tri Nga Teachings Sri Lestari YP; Leo Frandika Putra
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9340

Abstract

This study aims to examine the effect of knowledge of taxation, application of the e-billing system, and understanding of the teachings of tri nga (ngerti, ngroso, and nglakoni) on individual taxpayer compliance. This study uses a quantitative approach. The data used is prime data with the method of distributing questionnaires. There are three independent variables in this study, namely (PP) knowledge of taxation, (peB) application of the e-billing system, and (pTN) understanding of the teachings of tri nga (ngerti, ngroso, and nglakoni). The dependent variable (KWP) in this study is individual taxpayer compliance. The population used in this study is an individual taxpayer who is in the area of the Yogyakarta Pratama Tax Service Office. Sampling using convenience sampling in order to obtain a sample of 100 individual taxpayers at KPP Pratama Yogyakarta. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression. Data from the questionnaire was carried out using Microsoft Excel 2016 Software and processed using the IBM SPSS Statistics 20 program. The results showed that tax knowledge had a positive and significant effect on individual taxpayer compliance as indicated by the tcount value greater than the ttable value, which was (6,798>1,984) and the significant value of 0.000 is smaller than the 5% significance level (α=0.05). The implementation of the e-billing system has a positive and significant effect on individual taxpayer compliance, which is equal to (2.167>1.984) and a significant value of 0.033. Understanding the teachings of tri nga (ngerti, ngroso, and nglakoni) has a positive and significant effect on individual taxpayer compliance, which is equal to (2.504>1.984) and a significant value of 0.014
Effect of Progressive Vehicle Tax on Receipt of Motorized Vehicle Transfer Fees Masrullah Masrullah; Satriani. M
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9341

Abstract

This study aims to determine the Effect of Progressive Tax on Motor Vehicles on Receipts of Transfer of Ownership Fees for Motorized Vehicles. The location of this research was conducted in Barru Regency, South Sulawesi Province. The method used in this research is quantitative research using secondary data and hypothesis testing is done using simple linear regression analysis. The statistical test analysis used is the t test to provide how much influence the independent variable has on the dependent variable. The result of this study is that progressive tax has no effect on the receipt of transfer fees for motorized vehicles because due to the rise and fall of progressive tax revenues in 2018 to 2019, a progressive tax rate has been applied with the amount of transfer fees on motor vehicles decreasing.
The Impact Of Tax Increases, Inflation, and Government Capital Expenditure On Growth The Economy in Indonesia From The Year 2006 Until 2021 Shofi Ana Romadhini; Sugeng Hadi Utomo
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9342

Abstract

Economic growth is the development of activities in the economy that can increase people's prosperity and lead to sustainable economic development in a country. Tax revenue is one of the factors that is positively related to economic growth. While the components of capital expenditure and inflation are factors that can affect tax revenue. This study aims to determine the impact of tax increases, inflation, and capital expenditures on economic growth. The research approach used in this research is quantitative research with a cross-sectional design. The data used in this study is secondary data in the form of tax data, capital expenditures, and inflation for 2006-2021. The data analysis technique used in this study is multiple linear regression analysis with the SPSS 24.0 program analysis tool. The results of this study indicate that the tax and capital expenditure variables have a significant positive relationship and influence on economic growth, while the inflation variable has no significant effect on economic growth
Effectiveness and Contribution of Hotel Tax and Restaurant Tax on Regional Original Income at Bapenda Surabaya City Sonia Agustin; Ec. Sari Andayani
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9343

Abstract

Regional development will be used to develop the potential and increase the efficiency of the entire financial system for development based on the level of independence of the region. Hotel and Restaurant Tax is a tax that has huge potential in the city of Surabaya. This study aims to analyze and determine the effectiveness and contribution of hotel and restaurant taxes to the Regional Original Income of the City of Surabaya in the period 2016 to 2020. The data collection techniques are documentation and interviews, with effectiveness ratio analysis and contribution analysis. The results of the study prove that (1) the effectiveness of hotel tax revenue and restaurant tax from 2016 to 2019 is more than 100%, while in 2020 it is 60% - 80% and (2) the contribution plays a major role in regional original income with a calculation of 3.60% to 80%. above 5%.
The Influence of Perceived Usefulness, Perceived Convenience and Perceived Efficiency On The Use of E-Filing For Individual Taxpayer at KPP Pratama Bulukumba Nurul Hinayah; Agusdiwana Suarni; Wahyuni Wahyuni
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9344

Abstract

Research data obtained from questionnaires (primary). The results of the analysis were carried out with multiple linear regression. These results indicate that the perceived usefulness variable with a significance value of 0,014 < 0,05 and t_count is greater than t_table. that is 2,517 > 1,984. From these results, it can be seen that the perceived usefulness variable has a positive and significant effect on the use of E-Filing, the perceived convenience variable shows a significance value of 0,004 < 0,05 and t_count is greater than t_table. that is 2,979 > 1,984. From these results, it can be seen that the perceived convenience variable has a positive and significant effect on the use of E-Filing and the efficient perception variable shows a significance value of 0,004 < 0,05 and t_count is greater than t_table. ie 2,918 > 1,984. From these results it can be seen that the efficient perception variable has a positive and significant effect on the use of E-Filing.
Effectiveness and Contribution of Market Retributions to Regional Taxes in Parepare City Jumriani Jumriani; Sariana Damis
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9345

Abstract

Regional acceptance should be supported by the level of effectiveness. One of the things in the implementation of regional autonomy is Regional Taxes.  The purpose of this study is to determine the level of effectiveness of market retibution management and the contribution of market retribution to the Regional Original Income (PAD) of Parepare City in 2016-2020.  This research was carried out in Parepare City, precisely at the  Office of the Regional Finance Agency. The data used in the study are primary data obtained through direct interviews with both staff and section heads in this case the market levy calculation section as well as traders. Data Analysis techniques using descriptive analysis, effectiveness ratio analysis and contribution ratio analysis.  The results showed that the effectiveness of market levy receipts for Regional Taxes was effective in 2016-2018  , but in 2019-2020 it was less effective due to Covid-19 so that merchant income was reduced. The contribution of market retribution to the Regional Pajak is less contributing.
Tax Incentives and Tax Service Quality on UMKM Taxpayer Compliance: In Lamongan Regency Fikri Nur Rachman; Rita Nataliawati; Rina Sulistyowati
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9346

Abstract

This study aims to determine the effect of tax incentives on the quality of taxpayer compliance tax services during the pandemic. The data analysis technique used in this study was multiple regression and the sample was selected using the convenience sampling method so that the researcher chose respondents based on the most easily found or obtained. The data collection method in this study used a questionnaire distributed via a google form link. The number of respondents in this study were 90 respondents who had criteria. The results of this study indicate that tax incentives have no effect on taxpayer compliance while the quality of tax services has an effect on taxpayer compliance
Overview Of Regency and City Regional Tax Calculations at Bappenda Gowa Regency Andi Rustam; Warda Warda; Nurul Azizah
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9347

Abstract

The purpose of this study was to determine the calculation of local taxes at the Gowa Regency Bapenda office. The technique in this study uses applied qualitative techniques. The research data was obtained by the author through interviews, observations and documentation from the research site. The results showed that the calculation of district and city taxes was very effective, judging from its development from an average value of 3 years, namely from 2019- 2021 the percentage of the results was 114.05% although the results were very effective, basically there were still some obstacles experienced by the Gowa Regency Bapenda. namely the lack of knowledge and public awareness related to tax obligations, There are still taxpayers who do not understand the importance of paying taxes and the benefits that will be felt by taxpayers directly by paying taxes. In addition, the lack of awareness and compliance of registered taxpayers in paying their tax obligations in accordance with applicable regulations.

Page 1 of 2 | Total Record : 14

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 8 No 2 (2025): November 2025 Vol 8 No 1 (2025): Mai 2025 Vol 7 No 2 (2024): November 2024 Vol 7 No 1 (2024): Mei 2024 Vol 6 No 2 (2023): November 2023 Vol 6 No 1 (2023): Mei 2023 Vol 5 No 2 (2022): November 2022 Vol 5 No 1 (2022): Mei 2022 Vol 4 No 2 (2021): November 2021 Vol 4 No 1 (2021): Mei 2021 Vol 3 No 2 (2020): November 2020 Vol 3 No 1 (2020): Mei 2020 Vol 2 No 2 (2019): November 2019 Vol 2 No 1 (2019): Mei 2019 Vol 1 No 2 (2018): November 2018 Vol 1 No 1 (2018): November 2018 More Issue