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Nur Sandi Marsuni
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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
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Search results for , issue "vol 6 no 2 (2023): november 2023" : 14 Documents clear
Management of Tax Returns and Payment Letters: Case Study of the Use of SSP in Tax Payments in Indonesia Sherly Margareta Susanto; Nabilla Aulia Wisnu; Ajeng Maulidya Chandra; Nayla Putri Zahrani; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.10843

Abstract

In general, tax is a mandatory contribution to the state from individuals or entities that is coercive based on applicable law, with no direct collector of compensation, and is used for state needs within the scope of the people's prosperity law. The SPT itself is a letter used by taxpayers as a report on all forms of tax calculations and payments, both with tax and non-tax objects. SPT can be divided into 2 types, namely Annual SPT and Periodic SPT. Meanwhile, a Tax Payment Letter or what can be called an SSP is proof of payment or deposit of tax that has been made using a form or has been made by other means to the state treasury through a payment place appointed by the Minister of Finance.The aim and objective of carrying out research on the topic of Tax SPT and SSP is to be able to understand the application of SPT, understand the types and functions of SPT, as well as settlement procedures for SPT and our aim is also to understand more about the function of SSP and what the SSP deposit limit is.
Evaluation of E-Bupot Unification System Based on Taxpayer Perspective Mavira Nabila Putri; Siti Nuryanah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

State revenue from taxes can be said to be the largest source of income for Indonesia. Therefore, in order to achieve the increasing tax revenue target, the government made updates to the tax system, namely E-Bupot Unifikasi. The evaluation was conducted to analyze whether the existing development makes it easier for taxpayers to report their taxes and whether the e-Bupot Unification system is more efficient and effective than e-Bupot 23/26. The evaluation is based on the TAM (Technology Acceptance Model) and DSS (DeLone and McLean IS Success Model) models. In this study, the object of research was conducted on taxpayers (clients of PT OCT and PT OCT). The results of evaluating the effectiveness of the e-Bupot Unification system as measured by the TAM and DSS models based on the perceptions of PT OCT clients show that the e-Bupot Unification system as a whole is effective. This is based on the ability of the Unification e-Bupot system to assist users in reporting their taxes. Meanwhile, from the perception of PT OCT is Bukti Potong Unifikasi as a result of the e-Bupot Unifikasi system received from each client as a whole has not shown an increase in its effectiveness to credit PT OCT tax from the previous e-Bupot system. The implication of this research is that improvements to the e-Bupot Unification system can be made and by considering other types of taxes such as Income Tax 21 to be reported in the e-Bupot Unification system so that in the future it can make it easier for taxpayers to report their taxes. Taxpayers who are deducted are expected to report according to the invoice period issued by the opposite transaction, provide notifications every month periodically so that customers provide Proof of Deduction in the same period as the invoice, make manual calculations of Income Tax, include clear, complete, and updated information.
A Deeper Understanding of Income Tax Article 21: Definition, Subjects, and Objects Cut Yusniar Eka Putri; Galuh Tresna Murti; Sicilya Khairunnisa; Achmad Kurniawan Syabana
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13016

Abstract

This article discusses Article 21 of Income Tax (PPh 21) imposed on income such as salaries, wages, honorarium, and benefits received by individuals or entities in a tax year. This study aims to understand PPh 21 by analyzing the definition, deduction, subject, object, and final income. The method is a literature review that extracts information from various sources. PPh 21 is a withholding tax on domestic individual income from work, services, or activities. The deductor can be an individual or a permanent business entity that is obliged to withhold taxes. Tax subjects are those who pay income tax 21, while non-subjects include entities such as representative offices of foreign countries. Tax objects are income that is subject to tax, such as salary, pension, or honorarium, while non-tax objects are income that is not subject to taxation. PPh 21 is final on income such as severance pay from pension funds authorized by the Minister of Finance, pension benefits, old-age benefits, and honorarium. This article supports a better understanding of PPh 21 and its important role in state revenue. Taxes are a key aspect in the development of the country, and a solid understanding of the tax system, subjects, and objects of taxes is essential to support the interests of the people and the progress of the country.
Increasing Regional Tax Revenue Through The Implementation of a Motor Vehicle Payment System Andi Rustam; Andi Arifwangsa Adiningrat; Risfayana Hasan
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13017

Abstract

This study aims to evaluate the increase in local tax revenue through the implementation of a motorised vehicle tax payment system. The object of research is "Implementation of the Motor Vehicle Tax Payment System at the Takalar Regency Samsat Office". The research method used is an applied qualitative approach. Data collection techniques involved interviews, documentation, and observation. The results of this study indicate that the motor vehicle tax payment system through the innovation of stationary Samsat and mobile Samsat at the Takalar Regency Samsat Office has been realised as expected. This system provides convenience for taxpayers in paying motor vehicle taxes and increases taxpayer compliance in fulfilling their tax obligations. In addition, the implementation of this system has also accelerated the process of collecting and managing local tax revenues, which significantly has a positive impact on local revenues. The availability of Mobile Samsat has also enabled better accessibility for taxpayers in remote areas. This research makes an important contribution to the understanding of the effectiveness of the motor vehicle tax payment system in increasing local revenue as well as providing recommendations for further improvement.
Analysis of the Concept and Implementation of Local Taxes and Levies in Indonesia: Challenges and Impacts on Local Revenues Andito Dipontoro Wibisono; Angga Bayu Putra; Muhammad Rafly Aprilyo; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13018

Abstract

This paper aims to examine the concept of local taxes and levies that apply in Indonesia based on the law. This is because many people are still unfamiliar with the understanding of local taxes and levies. Local taxes and levies are part of local revenue that can be used to support various local government activities. Local taxes and levies can be in the form of taxes, excise, levies, and others. This study uses a qualitative descriptive method, which involves extracting information through observation, descriptive analysis and conclusion drawing. The results of the study show that local taxes and levies in Indonesia have a complex and diverse structure, and this makes the management of local taxes and levies in Indonesia difficult. Whereas local taxes and levies themselves are one of the main sources for local revenue. In addition, problems such as unclear rules, lack of personnel competence, legal uncertainty, and other issues also affect the management of local taxes and levies in Indonesia
Paper of Tax Courting and Income Tax Rates Based on Chapter 21 for Freelances Workers and Non-permanent Employees Efrata Purbanta Aginta Purba; Riki Oktaries T; Afif Alfac; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13019

Abstract

This research aims to write a paper on Article 21 income tax deductions and rates on honoraria for casual workers and non-permanent employees. The research method used is to collect data from various sources such as literature, financial reports and tax reports. This research also shows that Article 21 income tax deductions and rates for the honorarium of freelance workers and non-permanent employees are different, determined by the category of worker, amount of income and applicable tax rates, and you can find out (1) the regulations that apply to Article 2 Income Tax Withholdings and Rates. 21 on Honorarium for freelance workers and non-permanent employees; (2) the type of tax that applies to the Honorarium of freelance workers and non-permanent employees; (3) withholding standards and tax rates applicable to the Honorarium of freelance workers and non-permanent employees; and (4) how to calculate withholding and tax rates that apply to the Honorarium of freelance workers and non-permanent employees. The results of this research aim to provide a deeper understanding of Article 21 Income Tax Withholdings and Rates on Honorarium for casual workers and non-permanent employees, thereby enabling companies to organize tax management efficiently
Analysis of the Implementation of Poac Principles in the Management of Parking Tax at Sultan Hasanuddin International Airport and its Contribution to Regional Original Revenue of Maros Regency Muhammad Ikram Idrus; Abdul Hafid Burhami; Nada Nabila Syarma
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13020

Abstract

This study aims to implement POAC by the Regional Government of Maros Regency in terms of managing parking taxes originating from Sultan Hasanuddin International Airport in Maros and an overview of the amount of parking tax contributions originating from Sultan Hasanuddin International Airport in supporting the PAD of the Maros Regency Government. The source of the data in this study is the data needed is sourced from the internal government of Maros Regency, in this case at the Office of the Regional Revenue and Finance Management Agency (BPKPD) of Maros Regency. With a research period of 6 (six) months from January to June 2021. The analytical method used in this study is POAC, Contribution of taxes to PAD and describes parking tax management and its contribution to PAD of the Maros Regency Government based on observations of the use of POAC principles. The results of this study were that the Maros Regency Government in managing parking tax revenues originating from the Sultan Hasanuddin International Airport in Maros had worked based on the POAC principle (Planning, Organizing, Actuating and Controlling). The results of the observations show that: Planning, the implementation is not interpreted optimally, Organizing, the implementation is interpreted quite well but not optimal, Actuating, the implementation is interpreted in a good category. Controlling, the implementation is interpreted in good category. And the parking tax contribution of Sultan Hasanuddin International Airport in Maros in supporting Maros Regency's Original Revenue is an average of 4.9% in the 2015 - 2019 period.
Submission and Settlement of Tax Disputes Through Objection, Appeal, and Judicial Review Hafiz Indra Fata; Galuh Tresna Murti; Muhammad Dhani Raharja; Fathan Rifqi Al-Hakim; Muhammad Neza Qatrunada
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13021

Abstract

The purpose of this study is to determine the likelihood that a conflicting party will prevail in a tax dispute case. The analysis of conflicting parties winning tax dispute cases promises to identify taxpayers. By using normative juridical research, this research uses the methodology of the law, this research is to examine Indonesia's efforts in filing and resolving tax disputes. The findings of this study found that to overcome the above problems, alternatives to filing and resolving tax disputes are needed, such as mediation of tax disputes by independent parties. Therefore, the researcher suggests that a tax dispute resolution and mediation institution, a non-ministerial government institution, should be established to handle objections and become an independent mediator of tax disputes between taxpayers and the Directorate General of Taxes.
Analysis of Income Tax (PPh) Article 21 Calculation: A Case Study of Income Tax Withholding on Permanent Employees' Income Alfredo Yoyakim Sihombing; Galuh Tresna Murti; Atha Riverly Deska; Shafira Divayanti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13022

Abstract

Income Tax (PPh) Article 21 is a type of income tax imposed by the government on income originating from salaries, wages, honorariums, allowances and other payments received by individual taxpayers within the territory of the country. In the tax context in Indonesia, PPh Article 21 has a very important role in generating domestic cash revenues. This revenue is used by the government to finance various national development programs and projects aimed at improving community welfare. Income Tax Article 21 has various elements that need to be understood, including the categories of subject and non-subject to tax, as well as object and non-object of tax. Tax subjects refer to individuals who have the obligation to pay PPh Article 21, while non-tax subjects are people who are not obliged to pay this tax, such as foreigners who do not have income from domestic sources. The tax object in PPh Article 21 is income which is the basis for calculating tax. This includes the various types of income mentioned previously, such as salary, wages, honorarium and allowances. However, there are also other payments that may be included in the tax object, depending on the applicable regulations. The purpose of writing this article is to provide a better understanding of several examples of cases of calculating Income Tax Article 21. In this case, it is important to understand how the income of employees or other income recipients is calculated, including the necessary deductions according to applicable tax regulations. With a good understanding of these regulations, taxpayers can ensure that they fulfill their tax obligations appropriately and efficiently, while ensuring compliance with applicable tax laws. All of this is an important step in supporting national development and equal distribution of prosperity in society.
Analysis of Taxpayer Compliance and Audit in the Context of Taxation in Indonesia Dea Putrima Sari Pasaribu; Galuh Tresna Murti; Nadya Yumna Putri; Anbiya Abdul Ghani
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13023

Abstract

Indonesia is a state of law and the law is mandatory and must be obeyed, so one of the legal provisions in Indonesia is taxation, because taxes are fees imposed by the government to finance it. committing fraud will be subject to sanctions in the form of sanctions in the form of management sanctions, and criminal sanctions in confinement or confinement. the refund of tax overpayments also begins with the submission of a tax refund application, which is followed by an examination of the refund application by the DGT. This study aims to learn more about taxation procedures through various sub-discussions. This study adopts the literature research method to explore further related theories and previous research. in the written abstract: 1) Definition of tax audit 2) Purpose of tax audit 3) audit to test compliance 4) investigation for other purposes 5) tax assessment letter 6) tax billing letter 7) tax notification letter.

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