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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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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.
Value Added Tax Restitution Process in an Effort to Protect the Rights of Corporate Taxpayers at Massaniga & Rekan Tax Consultant Office Muhammad Khaedar Sahib; Muhammad Adil; Alfarah Firdamayanti
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.v6i2.13024

Abstract

Tax restitution is an application for the return of tax overpayments made by taxpayers to the state. This tax overpayment is actually a basic right for taxpayers which otherwise becomes an obligation of the tax authority The purpose of this research is to find out the value-added tax restitution process in an effort to protect the rights of corporate taxpayers at the Massaniga & Rekan Tax Consultant Office. The research object of this Final Project is "The Value Added Tax Restitution Process in an Effort to Protect Corporate Taxpayer Rights at the Massaniga & Rekan Tax Consultant Office". The type of research conducted with an applied skinative approach. The data collection technique used is to use the Interview, Documentation and Observation methods. The results of this study indicate that the value-added tax restitution process carried out by the Massaniga & Rekan tax consultant office has been carried out with applicable rules and implemented to fulfil the rights of corporate taxpayers.
Analysis of the Effectiveness of Rural and Urban Land and Building Tax (PBB-P2) Revenue on Local Original Revenue (PAD) in Mamuju Regency Ikbal Ikbal; Haslindah Haslindah
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.v6i2.13030

Abstract

This research was conducted at the Mamuju Regency Government with the main aim of evaluating the level of effectiveness and contribution of Rural and Urban Land and Building Tax (PBB-P2) in the region. The research methods used include analytical descriptive research and explanatory research. This research aims to describe the reality or condition of the research object, namely PBB-P2 in Mamuju Regency, by collecting data from related parties in the form of sentence descriptions. The research results reveal that the Rural and Urban Land and Building Tax in Mamuju Regency is classified as ineffective. This can be seen from the level of PBB-P2 revenue during the 2016-2018 period, which has consistently been below 60%, 39.55% to be precise. This low level of revenue indicates that the potential revenue from PBB-P2 has not been utilized optimally by local governments, so there is a need to identify and overcome obstacles that hinder the effectiveness of this tax. Nevertheless, this research also provides a basis for the Mamuju Regency Government to make improvements in the management of PBB-P2, such as increasing public awareness about tax obligations, improving the tax collection system, and increasing transparency in the use of tax revenues to advance development in the area. With these corrective steps, it is hoped that PBB-P2's contribution can increase, support local development, and provide greater benefits for the people of Mamuju Regency.
The Phenomenon of Retired Employees Who Are Re-Employed to Fulfill Their Tax Obligations Salwa Marcella Avira; Puteri Tiara Machmud; Zahid Fikru Ar Royyan; 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.v6i2.13031

Abstract

This research explores the phenomenon of retired employees being re-employed to fulfill their tax obligations, especially in relation to PPh Article 21 which applies to casual employees and retirees. Retirement is a period that requires special attention in the context of taxation. This research uses descriptive qualitative research methods to understand and describe this phenomenon. Indonesia implements a Self Assessment System in its tax system, which gives full responsibility to taxpayers in calculating and paying taxes. In the context of withholding, depositing and reporting income tax article 26 which is related to work, services and activities of individuals, the Director General of Taxes Regulation number PER-16/PJ/2016 regulates the technical guidelines. This research takes secondary data from various sources, including literature and applicable tax regulations. The research results provide insight into the calculation of PPh Article 21 for permanent employees and periodic pension recipients. This calculation involves various aspects, including the tax period, recalculation, PTKP, and the tax withholding process. This research aims to provide a better understanding of the challenges faced by retired employees who are reemployed in the context of taxation in Indonesia.

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