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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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Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Nur Sandi Marsuni; Yulitasari Yulitasari; Lina Mariana
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
The Effect Of Education, Income, Lifestyle And Taxation Sanctions On The Awareness Of Motor Vehicles Tax Payers In Sidenreng Rappang District Fatimah Fatimah; Arham Arham; Cica Ibrahim
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.v5i2.9581

Abstract

This study aims to determine the effect of education, income, lifestyle and tax sanctions on the awareness of motor vehicle taxpayers in Sidenreng Rappang Regency. It is hoped that the results of this research can become material for scientific research in the field of regional financial accounting, especially for reviewers of taxpayers' understandings in Sidenreng Rappang Regency regarding motor vehicle tax payments. The research was conducted at the SAMSAT office of Sidenreng Rappang Regency. The data collection techniques used in this study were observation, recording and questionnaire surveys. The sample of this study was 94 motor vehicle taxpayers in Sidenreng Rappang Regency as respondents. The data analysis technique in this study used multiple linear regression analysis with the help of the Windows version 20 SPSS (Static Product and Service Support) application. The results showed that based on the analysis carried out there was a significant, simultaneous and partial influence between education, income, lifestyle and tax sanctions on the awareness of motor vehicle taxpayers in Sidenreng Rappang Regency.
Analysis the Influence of Audit Committee Characteristics on Tax Aggressiveness in Indonesia Budi Harsono; Sherina Yoren
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.v5i2.9582

Abstract

This research seeks to examine the impact between the intend of corporate tax aggressive with several characteristics of audit committee members, namely independence, expertise, diligence and gender diversity. Measurement of effective tax rate paid is used to measure tax aggressiveness. This study is an empirical examination of quantitative method research involving 1,632 sample data from 408 companies listed in Indonesia Stock Exchange (IDX) using time series collection within a period of 5 years (2017-2021). The method of analysis in this study is panel regression analysis and using Eviews10 and SPSS v25.0 for the data processing. The author finds that the independence of the audit committee tends to give a significant effect on tax aggressiveness. Meanwhile, the expertise, diligence, and gender diversity of the audit committee do not have a significant effect on the practice of tax aggressiveness. If shareholders, investors, and tax agents are aware of the audit committee's makeup, it may warn them of the dangers of the company's aggressive tax planning.  
The Effect of Regional Income (PAD), Balancing Funds, and Total Population Againts Local Government Expenditure In West Java 2016-2018 Period Rifki Yudha Aditama; Eni Setyowati
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.v5i2.9583

Abstract

This study focuses on the elements that affect local government spending with several independent variables, including inflation of local revenue, balancing funds, and population. This study relies secondary data from twenty-seven regencies/cities in West Java Province from 1996 to 2020, as well as panel data regression using Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM) as analytic techniques. The Chow and Hausman tests are used in the estimate measures. According to the study's findings, the Regional Original Revenue, Balancing Fund has a negative and substantial influence on Regional Government Expenditures in West Java Province, however population has no significant effect on Regional Government Expenditures in West Java
Functions and Reasons for the Published of Notice of Tax Assessment (SKP) and Notice of Tax Collection (STP) based on the General Provisions and Tax Procedures Law (KUP) kesia atira simanjuntak; Jelita Miguela Da Silva Martins; Try Liani; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9768

Abstract

This study aims to explain the functions and reasons for the issuance of Notice of Tax Assessment (SKP), Notice of Tax Underpayment Assessment (SKPKB), Notice of Additional Tax Underpayment Assessment (SKPKBT), Notice of Overpayment Assessment (SKPLB), Notice of Nil Tax Assessment (SKPN) and Notice of Tax Collection (STP) based on the Law on  General Provisions and Tax Procedures (KUP). Because there are still many taxpayers who do not understand why these letters were issued and many still do not know what their function is. This study uses a qualitative approach. Data collection is done through analysis, data collection, and drawing conclusions. The results of this study indicate that all types of SKP and STP are issued because there are taxpayers who report that their tax bills have been overpaid, and there are also those who, when examined, show that there is an underpayment and there are also those who do not have the amount of tax owed. And based on the results of research Tax Collection Letters are issued to make tax bills and make bills for sanction fees in the form of fines or interest.
General Provisions and Procedures for Taxation Avian Rezky Nevianto; Elsa Putri Delpani; Galuh Tresna Murti; Rizki Jodi Sulistyawan
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9781

Abstract

Taxes are a mandatory contribution to the state. Where taxes are one of the state income. The purpose of writing this article is to provide information about taxation  in general and  get basic reasoning about the general procedures and provisions of taxation as a useful knowledge base for implementing tax law.  Writing is carried out using qualitative methods with sources obtained by means of literature studies. The result of this research is the existence of a system in tax collection, tax rates, principles, arising and elimination of tax debt, as well as obstacles to tax collection. So it is found that in taxation there is a collection system, as well as principles and rates that are adjusted to the tax subject and tax object. And there are obstacles in collecting taxes, as well as the causes of the emergence and elimination of taxes.
Analysis and Calculation of PPH Article 21 For Permanent Employees on Regular and Unregular Income Affanza Favernanda Akhlaqul Abrar; Hengky Reynaldi Chan; Galuh Tresna Murti; Sultan Hanif Wibisono
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9883

Abstract

Employees are people who have provided services in the form of labor or work for which they will be paid according to the services they have provided to the Institution. Payments received by employees in the form of salaries given per certain period, these salaries will later be subject to tax which will be calculated as the employee's contribution to the state. Based on PPh article 21, taxes taken from income in the form of income tax are types of taxes taken based on salaries, wages and other payments received by employees.
Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers Pratiwi Pratiwi; Fadhilah Syahrani Elpriyan; Putri Putri; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10809

Abstract

In the Indonesian government, there is development that covers various aspects with the aim of realizing development, so the state requires self-assessment to register with the KPP to get NPWP and NPPKP. This research is formulated as follows: understanding of NPWP and NPPKP, sanctions for not registering NPWP, and NPWP as a means of tax administration. Sanctions for not registering NPWP and NPPKP, will result in administrative sanctions of 2% to 48%, in confinement for 6 months to 6 years, including a fine of twice the tax payable and the maximum amount of tax to be paid. As a result, sanctions can increase taxpayers' awareness of the importance of fulfilling their tax obligations.  According to Law Number 28 of 2007 Article 1 No. 6 Taxpayer Identification Number is a number given to taxpayers as a means in tax administration which is used as a personal identification or identity of taxpayers in carrying out their tax rights and obligations. Meanwhile, according to Resmi (2019) the Taxpayer Identification Number (NPWP) is a tool in tax administration that is used as a personal identification or identity of taxpayers.  
Analysis of Income Tax Article 21 Alya Sadila; Galuh Tresna Murti; Nisaul Fitri; Riska Indah Viana; Syifa Syarifah Annida Chasanah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10810

Abstract

Income Tax Article 21 regulates withholding tax on income earned by individual taxpayers in connection with work, services, and activities. The purpose of this study is to find out the tax subject, tax object, tax withholding, and calculation of Article 21 Income Tax, and so that people who have income have a better understanding of the calculation of Article 21 Income Tax. The research method used is the qualitative research method. Based on the results of the analysis of Income Tax Article 21, it can be seen that there are different ways of calculating.
Ambiguity Between The Placement Of Zakat Collecting Objects And The Tax Payable (Literature Study) Mira Mira; Faidul Adziem
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10811

Abstract

This study aims to determine the clarity of the ambiguity of the placement of objects to collect zakat and tax payable through the concept of zakat as a direct tax deduction, the opinion of scholars about zakat and taxes, the opinion of previous researchers about zakat as a direct tax deduction, the opinion of the Qur'an, hadith and regulations. the law on zakat and taxes, as well as the difference between zakat as a deduction from taxable income and zakat as a direct tax deduction. . This research was conducted by literature study method, namely the researcher used data collection techniques in the form of library research and literature review. The results of this study that zakat as a direct deduction of taxes or taxes payable (tax credit), is an effective way compared to zakat as a deduction of taxable income because there will be an increase in the tax ratio, namely the number of taxpayers will be more and more. Muslim taxpayers will be more eager to pay zakat and taxes, because there are no more double payments. 

Page 11 of 19 | Total Record : 186

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