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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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The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency Agusdiwana Suarni; Nurhidayah Nurhidayah; Husnaeda Husnaeda
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.v6i2.13298

Abstract

This study aims to determine and analyze the influence of tax knowledge, taxpayer awareness, and tax authorities on individual taxpayer compliance in the KP2KP Gowa district. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are tax knowledge, taxpayer awareness, and tax authorities’ services, while the dependent variable is individual taxpayer compliance. The total population in this study, namely 25,504 individual taxpayers using the simple random sampling method, obtained 100 respondents as a sample. The types of data used are primary data and secondary data. This study proved that simultaneously tax knowledge, taxpayer awareness, and tax authorities have a significant effect on individual taxpayer compliance at KP2KP Gowa district. Partially, the variable knowledge of taxation and tax authorities affects individual taxpayer compliance at KP2KP Gowa district. Meanwhile, taxpayer awareness does not affect individual taxpayer compliance at KP2KP Gowa district.
Analysis of Tax Planning for Corporate Income Tax Case Study at PT.Victoria Care Indonesia Year 2022 Kharisma Endarty; Ida Farida Adi Prawira
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13696

Abstract

The purpose of this study is to delve into the tax planning strategies employed by PT Victoria Care Indonesia, aimed at optimizing the company's tax liabilities. Tax planning is a crucial aspect of corporate finance, allowing businesses to strategically manage their tax obligations within the bounds of the law. Through meticulous planning and analysis, companies can identify opportunities to minimize tax burdens while remaining compliant with regulatory requirements. In this research, secondary data is utilized, drawing from various sources within PT Victoria Care Indonesia. The quantitative approach adopted facilitates a systematic examination of the company's tax planning practices. By employing descriptive analysis methods, the study provides a comprehensive overview of the tax planning landscape within the organization. The findings reveal significant efficiencies derived from the implementation of tax planning measures. Specifically, two key areas emerge as focal points of tax optimization: investment in human capital through training and development initiatives, and the provision of health benefits to employees in monetary form. These strategies not only contribute to enhancing employee welfare but also serve as effective tax planning tools, enabling the company to capitalize on tax incentives and deductions associated with such expenditures. Moreover, the study underscores the importance of integrating tax planning into broader corporate strategies, emphasizing its role as a proactive financial management tool rather than a reactive compliance exercise. By aligning tax planning efforts with organizational goals, PT Victoria Care Indonesia can not only minimize tax liabilities but also drive sustainable growth and profitability. In essence, this study sheds light on the nuanced complexities of tax planning within the context of corporate governance, underscoring its significance in optimizing financial performance and ensuring long-term viability for businesses operating in an increasingly intricate regulatory environment.
The Influence of Tax Planning on Tax Optimization in Companies Listed on the Indonesia Stock Exchange (Case study of the Food & Beverage company PT Campina Ice Creamy Industry Tbk) Sherla Winanda Putri; Ida Farida
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13700

Abstract

This article is intended to identify the impact of tax planning strategies on efforts to optimize tax payments in companies listed on the Indonesia Stock Exchange. This research was conducted with a focus on PT Campina Ice Cream Industry Tbk, a business entity in the Food & Beverage sector. The research method includes analysis of company financial report data and a review of literature related to company information during a certain period. The research results show that the implementation of tax planning practices has a significant influence on optimizing company tax payments. Tax planning strategies not only provide meaningful financial benefits, but also increase tax efficiency and reduce corporate tax burdens. The implications of these findings can provide further understanding to company management, tax practitioners and regulators regarding the importance of effective tax planning in supporting company financial stability in the Indonesian capital market. 
Analysis of the Implementation of Tax Planning to Minimize Income Tax Burden at PT MAP Boga Adiperkasa Tbk in 2022 Khalida Sofia Sofia; Memen Kustiawan; Ida Farida
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13701

Abstract

The obligation to pay taxes applies not only to personal taxpayers, but also to business entities. Implementation Taxpayers must pay, deposit, and report tax calculations under the self-assessment system. However, business entities have different interests from the government in terms of taxes. Companies strive to reduce costs as low as possible including in paying taxes. Tax management is present as a bridge medium in minimizing tax payments without violating the Tax Law. The research that the author conducted was to conduct tax management planning for PT MAP Boga Adiperkasa Tbk in 2022. The research was conducted with a qualitative approach and data analysis with descriptive methods. The strategies carried out by the author to reduce the tax burden that must be paid by the company include a strategy to delay income, a strategy to maximize deductible costs, and a strategy to manage transactions related to providing employee welfare. The results of the research conducted by the researcher show that the company can save the tax burden from Rp. 36,842,250,000 to Rp. 16,889,000,000. This tax burden savings is very large for business entities which is worth Rp. 59,859,750 or with a percentage of 54%.
The effect of harmonization of tax regulations and tax knowledge on taxpayer compliance at Kpp Pratama Makassar Selatan Nurwahyuni Nurwahyuni; Muhammad Nuryamin Akbar Khairullah; Muhammad Fardhan Dinarto; Risvina Ridwan; Sarwan Arfah; Kartini Kartini; Nurul Fadillah; Muhammad Ainul Yaqin
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13732

Abstract

Harmonization of clearer tax regulations and a better understanding of taxation can result in improvements in taxpayer compliance with tax obligations. This study aims to examine the effect of harmonization of tax regulations and tax knowledge on taxpayer compliance. The data in this study was obtained from taxpayers in Makassar City who were registered with KPP Pratama Makassar Selatan. This study used primary and secondary data by conducting direct research in the field by providing questionnaires/statement sheets to 99 respondents. Data analysis techniques are carried out with descriptive statistical analysis and SPSS (Statistical Program for Social Science). The results showed that harmonization of tax regulations had a positive and significant effect on taxpayer compliance. Knowledge of taxation has a positive and significant effect on taxpayer compliance. Harmonization of tax regulations and knowledge of taxation simultaneously together have a positive and significant effect on taxpayer compliance.
Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Nasihah Fauzia; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

Abstract

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.
The Effect of Tax Avoidance, Harmonization of Tax Regulations and Understanding of Taxation on Taxpayer Compliance with Risk Preference as a Moderation Variable in MSMEs in Makassar City Muhammad Nuryamin Akbar Khairullah; Darwis Lannai; Hajering Hajering
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13768

Abstract

MSMEs have an important role in Indonesia's economic growth, especially through their contribution to tax revenue, improving public welfare, and increasing investment and infrastructure development. This study aims to understand the extent of the influence of tax avoidance practices, changes in tax regulations, and understanding of taxation on MSME taxpayer compliance, especially in the context of risk preferences. The MSMEs in Makassar City who were willing to participate as respondents and who were registered as taxable entrepreneurs provided the data for this study. This study included primary and secondary data collection methods, involving direct field research with 60 respondents who completed questionnaires and statement sheets. Data analysis techniques are carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that Tax avoidance, Harmonization of tax regulations and Understanding of Taxation had a positive and significant effect on the compliance of MSME taxpayers in Makassar City. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance strengthened Risk preference and Understanding of taxation is not significant on taxpayer compliance moderated by risk preference.
Analysis of the Effectiveness and Efficiency of Billboard Tax Collection and its Contribution to the Original Revenue of Makassar City Muhammad Fardhan Dinarto; Baso Amang; Muhammad Nur
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13769

Abstract

This research aims to increase the prosperity and welfare of the people. Tax collection is a manifestation of community participation in the context of routine government financing and development in a mutual cooperation, so that taxes have a strategic position in state revenue. The population in this study is a company of the Makassar City Regional Revenue Office, using premier data on companies. Data analysis techniques carried out are comparative descriptive methods by finding and collecting data, analyzing and processing data, researching suitability, then from the results of data processing, namely by drawing conclusions. Based on the analysis that has been carried out that the effectiveness of billboard revenue at the Makassar City Regional Revenue Office in 2018 - 2022 shows very effective results because the value obtained is in accordance with the criteria, which is more than 100% and the level of efficiency of collecting billboard tax in the Makassar city area from 2018 to 2022 is in the very efficient category and the contribution of billboard tax revenue during 2018-2022 is very less,  The highest contribution was in 2022 while the largest decline occurred in 2018.
Tax Planning Using the Fixed Asset Depreciation Method for Efficient Tax Payments at PT. Bina Dana Arta Insurance Tbk Muhammad Dava Natawiria; Ida farida adi prawira; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13975

Abstract

This research aims to evaluate tax planning using the fixed asset depreciation method for efficient tax payments at PT Tri Banyan Tirta Tbk. Quantitative research methods with a descriptive approach are used in the analysis, and the results show that the fixed asset depreciation method, especially the declining balance method, can increase the efficiency of income tax payments. The research was conducted at PT Tri Banyan Tirta Tbk, a bottled drinking water company. Taxes have a large contribution to Indonesia's state revenue, but are also a burden for companies. Therefore, tax planning, especially in choosing the method of depreciation of fixed assets, can influence the size of the tax burden and taxable profit. Fixed assets have an important role in company operations, and the depreciation process is applied systematically over their useful life. This research method analyzes PT Tri Banyan Tirta Tbk financial report data for 2021-2022. The results of calculating depreciation expense using the straight line and declining balance methods show that the declining balance method results in higher depreciation expenses, but results in lower income tax. Therefore, the conclusion of this research is that the declining balance method is more efficient in saving income tax payments for PT Tri Banyan Tirta Tbk.
Implementation of Tax Planning at PT Mayora Indah Nur Israq Fauziah; Ida Farida; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13976

Abstract

This research investigates the implementation of tax planning at PT. Mayora Indah, a prominent food production company in Indonesia. The study employs a descriptive data analysis method to assess tax planning using the fixed asset depreciation method, focusing on financial reports from 2021 to 2022. The primary objective is to analyze the impact of different depreciation methods on income tax payments. In the introduction, the significance of tax planning is highlighted as a crucial aspect of organizational management, emphasizing the need to comply with tax regulations while minimizing tax liabilities. The study specifically delves into the tax planning strategy related to fixed asset depreciation methods, examining their implications on tax obligations. The literature review covers essential concepts such as tax planning, influencing factors in taxpayer behavior, and various tax planning strategies, including tax saving, tax avoidance, and optimizing allowable tax credits. It also discusses the classification and depreciation of fixed assets in taxation, outlining different groups and depreciation rates. The research methodology is comparative, employing descriptive methods to analyze the implementation of tax planning at PT. Mayora Indah. The results of the analysis indicate that the straight-line depreciation method results in higher taxes compared to the declining balance method for the years 2021 and 2022. The company profile provides an overview of PT. Mayora Indah, emphasizing its market presence, vision, and mission. The analysis of the results of tax implementation using the depreciation method includes income calculations, depreciation expenses, taxable business profits, and income tax calculations for both straight-line and declining balance methods. The conclusion highlights that the declining balance method yields smaller taxes compared to the straight-line method, demonstrating the effectiveness of tax planning through fixed asset depreciation. The study suggests that PT. Mayora Indah can achieve significant cost savings by implementing the declining balance method in its tax planning strategy.

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