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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 186 Documents
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An Ethical Audit Model for the Governance of Indonesia’s Digital Tax System: Integrating the Principles of Fairness, Transparency, and Accountability Rita Nataliawati; Qosim; Tri Winarsih; Sri Yaumi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/tfna1d42

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh insentif perpajakan terhadap kualitas pelayanan perpajakan kepatuhan wajib pajak selama pandemi. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi berganda dan sampel dipilih dengan metode convinence sampling sehingga peneliti memilih responden berdasarkan yang paling mudah ditemui atau didapatkan. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang didistribusikan melalui tautan formulir google. Jumlah responden dalam penelitian ini adalah 90 responden yang memiliki kriteria. Hasil studi ini menunjukkan bahwa insentif pajak tidak berpengaruh terhadap kepatuhan wajib pajak sedangkan kualitas pelayanan pajak berpengaruh terhadap wajib pajak kepatuhan.
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.
Action Reduce The Rate Of Tax Evasion Through Planning and Tax Fairness Andi Arifwangsa Adiningrat; Rustan Rustan; Asrah Puspita Ningsih; Siti Aisyah
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.v5i2.9348

Abstract

The purpose of this study is to determine whether planning and tax justice have an effect on Tax Evasion. This type of research is carried out with an applied qualitative approach. Data collection techniques used are library methods, documentation studies, observations, and interviews. The results of this study indicate the payment of tax amounts is not only done with a tax plan but can also be due to taxpayer negligence, for example errors in calculating debt. the tax. Tax evasion can also occur because of the low level of tax justice to taxpayers which causes the attitude of taxpayers to lead to negative things and take tax evasion.

Page 10 of 19 | Total Record : 186

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