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Nur Sandi Marsuni
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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
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The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX Ni Made Ari Puspita Dewi; Ni Putu Budiadnyani; Kadek Wulandari Laksmi P; Putu Pande R. Aprilyani Dewi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study examines the influence of tax aggressiveness, audit committee, and capital structure on corporate social responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a purposive sampling technique, 192 firm-year observations were selected based on specific criteria. The study employed secondary data and was analyzed using the Statistical Product and Service Solutions (SPSS) software. The results of the multiple linear regression analysis show that tax aggressiveness and audit committee positively and significantly influence CSR disclosure. In contrast, capital structure has a negative and significant effect. These findings suggest that firms engaging in higher levels of tax aggressiveness may simultaneously enhance CSR disclosure, potentially as a reputational management strategy. Moreover, the presence of a stronger audit committee is associated with better CSR practices, indicating its critical role in governance and transparency. Conversely, firms with higher debt levels tend to disclose less CSR information, possibly due to financial constraints or strategic considerations. This study contributes to the literature by providing empirical evidence on the relationship between financial and governance factors and CSR practices within the Indonesian food and beverage industry context.
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services Ni Komang Ayu Mardiantari; Ni Putu Budiadnyani; Ketut Tanti Kustina
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study aims to examine the influence of reputation, professionalism, and service quality on client satisfaction in using tax consulting services. The research was conducted with a sample of 90 corporate taxpayers registered at tax consultant offices in Denpasar City. Quantitative methods were applied with data collected through questionnaires. The analysis involved validity and reliability tests, classical assumption tests, and multiple linear regression. The results indicate that reputation positively and significantly affects client satisfaction, implying that a better reputation enhances client satisfaction. Similarly, professionalism shows a positive and significant impact, suggesting that higher levels of professional conduct by tax consultants increase client satisfaction. Furthermore, service quality also significantly influences satisfaction, highlighting the importance of timely, accurate, and responsive services. Simultaneous testing confirms that reputation, professionalism, and service quality collectively contribute significantly to client satisfaction. These findings underscore the critical role of maintaining a strong reputation, upholding professional ethics, and delivering high-quality services to foster client trust and satisfaction. Tax consultants are recommended to continuously improve service speed, maintain confidentiality, and align their services with client expectations to sustain satisfaction and loyalty. This study contributes to understanding factors that drive client satisfaction in tax consulting, providing valuable insights for practitioners and policymakers aiming to optimize tax consulting service quality in Indonesia’s evolving tax environment.
The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance Ni Made Cindy Wahyu Ramadhanti; Ni Putu Budiadnyani; I Nyoman Sunarta
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study examines the effect of managerial ownership, institutional ownership, and capital structure on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during the period 2021–2023. The analysis was conducted using a quantitative approach, with data processed through the Structural Equation Modeling (SEM) technique and analyzed using SPSS software. The results show that managerial ownership has a negative but statistically insignificant impact on tax avoidance, indicating that variations in internal managerial shareholding do not meaningfully influence corporate tax behavior. Conversely, institutional ownership exhibits a positive and statistically significant effect, suggesting that increased institutional oversight correlates with higher tax avoidance practices. Furthermore, capital structure is also found to have a positive and significant relationship with tax avoidance, implying that firms with higher debt ratios are more likely to engage in aggressive tax planning. These findings underscore the role of external ownership and financial leverage in shaping corporate tax strategies, while highlighting the limited influence of managerial equity stakes. The study offers important implications for regulators and stakeholders in designing governance and financial policies that promote responsible tax practices within the manufacturing sector in Indonesia.
Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization Novita Khoirunnisa; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16989

Abstract

Tax planning is an important element in financial management that aims to minimize the tax burden that must be paid by the company. In this case, tax planning does not only focus on efforts to reduce the tax burden, but also is a strategy designed to ensure compliance with applicable tax regulations. This study aims to analyze the tax planning strategy implemented at PT Mayora Indah Tbk to align compliance with tax regulations with the optimization of the company's tax burden. This research uses a descriptive qualitative method by analyzing secondary data in the form of the Annual Report of PT Mayora Indah Tbk in 2022 and 2023 published on the Indonesia Stock Exchange. The results showed that the implementation of tax planning at PT Mayora Indah Tbk by converting costs that cannot be deducted from gross income (non deductible expense) into costs that can be deducted from gross income (deductible expense) is effective in reducing the company's tax burden so that the profit earned by the company remains optimal. Through tax planning, the company obtained tax savings for 2023 amounted Rp11,668,828,189 and 2022 amounted Rp12,523,559,687. Thus, PT Mayora Indah Tbk can optimize cost efficiency while still complying with applicable tax regulations. The results of this study are expected to be a reference for tax practitioners in designing effective tax planning policies.
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk Hendy Rizki Junyes; Ida Farida Adi Prawira; Memen Kustiawan
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.17045

Abstract

This study aims to analyze tax planning strategies to minimize the corporate income tax expense at PT Ramayana Lestari Sentosa, Tbk by utilizing legal tax deductions according to Indonesian tax regulations. The research employs a qualitative descriptive approach, using the company’s annual financial statements from 2022 and 2023 as the primary data source. Through detailed analysis of the income statements and fiscal reconciliation reports, the study identifies deductible expenses that can be strategically allocated to reduce taxable income and, consequently, tax expenses. The findings reveal that reallocating certain costs—such as donations, entertainment, employee welfare, research and development, scholarships, internships, and training—into tax-deductible categories effectively reduces the tax expense. Specifically, the company was able to lower its income tax expense by approximately IDR 2.826 billion in 2022 and IDR 1.433 billion in 2023. These tax savings were achieved by optimizing cost allocations in compliance with prevailing tax laws, including Indonesian Law No. 36 of 2008, which allows deductions for costs related to social infrastructure and human resource development. The study highlights the importance of tax planning as a legal method for companies to manage tax liabilities without violating tax regulations. This research contributes practical insights for corporate tax management, demonstrating that strategic allocation of deductible expenses can significantly impact the company’s financial performance by reducing tax burdens. Ultimately, effective tax planning enhances corporate efficiency and compliance, supporting sustainable business growth.
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies I Made Dwi Sumba Wirawan
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study investigates the impact of firm size and corporate governance on tax avoidance strategies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Tax avoidance, although legal, raises concerns about tax fairness, transparency, and state revenue sustainability. Using a quantitative approach with multiple linear regression analysis, the study examines the roles of firm size, board of directors, independent commissioners, and audit committees in influencing tax avoidance behavior. Data were collected from 58 companies, resulting in 174 firm-year observations. The findings reveal that firm size has a significant negative effect on tax avoidance, indicating that larger firms tend to avoid aggressive tax planning, possibly due to higher public scrutiny and reputational risks. In contrast, the board of directors, independent commissioners, and audit committees show no significant influence on tax avoidance practices. These results suggest that traditional corporate governance mechanisms may be insufficient in curbing tax avoidance in Indonesia’s property sector, highlighting the need for more targeted regulatory interventions and enhanced governance practices. This study contributes to the growing literature on corporate tax behavior in emerging markets by offering empirical evidence from the real estate industry, which is often characterized by asset intensity and unique regulatory treatment. The findings have practical implications for policymakers and regulators seeking to strengthen tax compliance through firm-level characteristics and governance reforms. Future research is encouraged to explore additional moderating variables such as profitability, leverage, and ownership structure to gain a more comprehensive understanding of corporate tax avoidance behavior in the Indonesian context.
Analysis of The Application Withholding, Depositing, and Reporting Income Tax Article 23 on Services In Private Companies Adevansyah Wika Mulia Nanda; Binti Azizatun Nafi'ah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study analyzes the application of Income Tax Article 23 (PPh 23) withholding, depositing, and reporting in service transactions at PT Aryan Pembangunan Perumahan Properti (KidZania Surabaya), a company operating in education and entertainment services. The research aims to assess the compliance of the company with PPh 23 regulations, particularly focusing on service-related payments subject to a 2% withholding tax rate. Using a qualitative descriptive approach, primary data were collected through direct interviews and observations of the company’s tax management practices. Secondary data from relevant tax laws and literature were also reviewed to support the analysis. The findings reveal that while the company accurately calculates the withholding tax based on applicable rates, there are delays in the depositing and reporting processes. These non-compliances may be attributed to internal procedural inefficiencies or lack of adequate understanding of tax obligations. The study underscores the importance of timely tax depositing and reporting to avoid penalties and ensure adherence to Indonesian tax regulations. Recommendations include improving internal controls, staff training on tax compliance, and adopting systematic electronic reporting methods. This research contributes to understanding tax compliance challenges faced by private companies in Indonesia and offers practical insights for enhancing the application of Income Tax Article 23 in service transactions.
Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency Muhammad Khaedar Sahib; Muhammad Adil; Rifdah Septiani Faisal
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18250

Abstract

This study aims to evaluate the Land and Building Tax (PBB) collection system implemented by the Makassar City Regional Revenue Agency and to determine whether the current billing mechanism functions effectively. The focus is on identifying efforts to resolve recurring issues such as taxpayer resistance to billing, undelivered Tax Payable Notification Letters (SPPT), and discrepancies in ownership data. Using a qualitative research method, the study applies data reduction, presentation, and conclusion-drawing techniques to analyze findings from field observations and interviews. Results indicate that the Makassar City Regional Revenue Agency uses the Official Assessment System, where the tax amount is determined by the authority and communicated through SPPT. However, challenges remain, including taxpayer non-compliance, delayed payments, and administrative obstacles related to ownership data. The tax realization in both 2022 and 2023 did not meet the set targets, showing a shortfall of approximately 22% each year, suggesting inefficiencies in collection and public awareness. To address these challenges, the agency has introduced online payment systems like the Pakinta application and engaged in active collection efforts such as issuing warning letters and conducting outreach campaigns. Nonetheless, these initiatives require further strengthening. The study recommends increasing the number of field officers and optimizing task distribution to improve billing performance and achieve revenue targets in future fiscal periods. Overall, while the tax collection infrastructure is structurally sound, implementation gaps hinder its full potential
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022) Mira Mira; Masrullah Masrullah; Asti Nurfadillah
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.18251

Abstract

This study examines the influence of institutional ownership and audit fee stickiness on tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2022 period. The research adopts a quantitative approach using secondary data obtained from official financial reports and processed through multiple linear regression analysis with SPSS version 29. Institutional ownership refers to the proportion of company shares held by institutional investors such as insurance firms, investment companies, and banks, which are expected to play a critical role in monitoring managerial behavior. Audit fee stickiness, on the other hand, represents the condition where changes in expected audit fees are not matched by actual changes, often due to long-term audit engagements and client-auditor relationships. The results of this study indicate that institutional ownership has a significant positive effect on tax avoidance, suggesting that firms with high levels of institutional ownership tend to adopt more aggressive tax planning strategies. This may stem from institutional pressure to maximize shareholder value through reduced tax burdens. Additionally, audit fee stickiness also shows a significant positive relationship with tax avoidance, implying that inflexible audit pricing may reflect increased audit complexity and risk exposure, which correlate with tax-motivated financial reporting behaviors. This study contributes to the literature by providing empirical evidence on how corporate governance mechanisms and audit dynamics affect tax strategies within SOEs in a developing country context. The findings align with agency theory, which explains the conflict of interest between management (agents) and government or public stakeholders (principals), especially regarding financial transparency and tax compliance. Implications of this study are valuable for regulators and policymakers aiming to improve audit oversight and corporate governance in the public sector.
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate) Muh Asrullah Arifin; Asriani Junaid; Amiruddin Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This research aims to analyze the implementation of carbon tax policy on negative emission externalities in South Sulawesi, with a case study of PT. Kawasan Industri Makassar (PT. KIMA). This study employs a qualitative approach, based on the type of data collected. Informants include the Head of the Clean Water and Waste Department, staff from the Environmental Monitoring and Reporting Division, and the division’s administrative personnel at PT. KIMA. The findings reveal that PT. KIMA, an industrial sector company responsible for managing industrial zones, contributes to carbon emissions through two main sources: incinerator operations and external industrial activities within the area. However, the company has not yet implemented any formal carbon tax mechanisms to mitigate emissions. This is primarily due to the absence of technical guidelines or regulatory directives related to carbon tax implementation for industrial area management companies. Despite the lack of a carbon tax policy, PT. KIMA has made environmental efforts by promoting green initiatives, such as developing green open spaces (Ruang Terbuka Hijau/RTH) and tree planting along industrial area roads to help absorb carbon emissions and reduce environmental impact.

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