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 186 Documents
 10   11   12   13   14 
Analysis of the Tax Treatment of Inheritance Based on Laws Number 36 of 2008 Najwah Fadhilah; Galuh Tresna Murti; Najwa Salsabila Az-Zahra; Rahayu Dwi Suryaningrum
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.v6i1.10813

Abstract

Tax payment is a form of obligation for citizens. Income Tax Article 21 is one part of the applicable tax in Indonesia. The purpose of this study is to examine the tax treatment of inheritance calculations and compliance with the law based on Law No. 36 of 2008 concerning income tax. In this study using a qualitative approach method with bibliographical techniques. Based on the research results, it can be concluded that inherited assets are assets that are not subject to income tax (PPh) and inheritance can be categorized into 2 categories, namely tax subjects and non-tax objects. Inheritance is included as a tax subject if the inheritance has not been divided, while Inheritance in the tax object is the opposite of the tax subject. However, it can be categorized as a non-tax object if the heir has reported the Annual Income Tax Return (SPT PPh).
Terms and Conditions for Objection, Appeal And Reconsideration in the Tax Court Alya Shafadilla; Rini Dyah Puspo Sari; Sausan Qorina; 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.v6i1.10814

Abstract

This study aims to explain the terms and conditions of objection, appeal and review. The legal remedy that can be taken by taxpayers in the event of a tax dispute is by filing an objection. if you feel dissatisfied with the results of the objection, you can proceed by filing an appeal to the tax court. In principle, the tax court's decision is final and has permanent legal force, nor can a lawsuit be filed in a general court, state administrative court, or other judicial body. However, if the disputing parties are dissatisfied with the tax court decision, it is still possible to take the last resort in the form of extraordinary legal remedies, namely by submitting a judicial review of the tax court decision to the Supreme Court.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Andi Arifwangsa Adiningrat; Rustan Rustan; Ainun Mardiyah
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.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga & Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga & PE-companion tax consultant, successfully effectively.
General Income Tax Article 23 Galuh Tresna Murti; Selvia Eka Restu; Vina Aprilia Nursari; Widialestari Widialestari
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.v6i1.10817

Abstract

This Journal discusses about Income Tax (PPh) 23. This journal use qualitative methods with the type of document study research. PPh Article 23 or PPh 23 is a type of income tax (pph) in indonesia. In short, PPh 23 is a tax that is imposed on income on capital, participation in services, prizes, interest, dividends, riyals, or prizes and awards, other than those deducted from PPh Article 21. This type of income occurs due to transactions between parties who provide income and the party receiving the income
Mechanism Of Determining And Collection Motor Vehicle Tax Andi Rustam; M. Hidayat; Rezky Firmansyah Hr
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.v6i1.10818

Abstract

This study aims to find out the procedures for determining motor vehicle tax and to find out the mechanism for implementing and collecting motor vehicle tax at the Regional Revenue Agency Office of South Sulawesi Province This research data collection technique is to conduct library studies and interviews directly to the parties used as informants. The results of this study revealed that at the time before the taxation of motor vehicles, it is necessary to check the identity of the vehicle starting from the inspection of the vehicle's brand, vehicle type and vehicle manufacturing year. Tax will be collected at the Samsat Office
Understand the meaning and provisions for the administration of bookkeeping and tax records based on general provisions and tax procedures in Indonesia M. Daffa Rajendra; Alysha Putri Rachman; Aura Yuliana W; 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.v6i1.10820

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.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Muhammad Khaedar Sahib; Andi Arifwangsa Adiningrat; Andi Jam'an; Nurhikmah Nurhikmah
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.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
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.

Page 12 of 19 | Total Record : 186

 10   11   12   13   14 

Filter by Year

2018 2025


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