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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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Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong Muhammad Zidane Alfarizi; Muhammad Su’un; Muhammad Nur
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.v8i1.18256

Abstract

This study investigates the factors influencing individual taxpayer compliance by examining the moderating role of tax sanctions at KPP Pratama Serpong. Taxpayer compliance plays a vital role in the success of self-assessment tax systems, where individuals are expected to fulfill their obligations voluntarily. This research focuses on the effects of taxpayer awareness and tax knowledge on compliance behavior, and explores whether tax sanctions can strengthen these relationships. Using a quantitative approach, data were collected from 100 individual taxpayers registered at KPP Pratama Serpong through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) to examine direct and moderating effects. The results indicate that taxpayer awareness and tax knowledge both have a positive and significant impact on compliance. Furthermore, tax sanctions strengthen the positive relationship between taxpayer awareness and compliance, but do not significantly moderate the relationship between tax knowledge and compliance. These findings imply that while awareness can be amplified by sanctions to improve compliance, knowledge alone may not be sufficient unless supported by other enforcement or educational measures. This study contributes to tax compliance literature by integrating behavioral and regulatory perspectives in an Indonesian context, and offers practical insights for policymakers aiming to improve tax compliance through strategic use of sanctions and taxpayer education. The research suggests that improving public understanding of tax obligations and enhancing perceptions of enforcement may lead to more sustainable compliance behavior, particularly during periods of economic uncertainty.
Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study Lina Mariana; Sariana Damis; Hernianti Harun; Nur Sandi Marsuni
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/fvw9en95

Abstract

This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru Sefita Nahdia Syifa; Taufeni Taufik; Atika Zarefar
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

Abstract

This study investigates the determinants of tax compliance among individual taxpayers engaged in business and freelance activities at the Pratama Tax Office (KPP) of Senapelan, Pekanbaru. The research examines the influence of four key variables—taxation socialization, level of taxation understanding, taxpayer awareness, and tax sanctions—on individual taxpayer compliance. Using a purposive sampling method, 110 respondents were selected based on specific criteria, including registration at the tax office and submission of the Annual Tax Return (SPT) form 1770. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings reveal that the level of taxation understanding, taxpayer awareness, and tax sanctions significantly affect tax compliance. In contrast, taxation socialization does not have a statistically significant impact. These results suggest that improved understanding of tax regulations, enhanced civic awareness, and effective enforcement of sanctions play critical roles in increasing taxpayer compliance. However, the lack of impact from socialization programs may be attributed to limited outreach or low participation in tax education activities. The study highlights the need for intensified and targeted educational campaigns by tax authorities to foster compliance, especially among self-employed individuals and freelancers. Additionally, the enforcement of tax sanctions should remain firm and transparent to deter non-compliance. These findings provide practical insights for policymakers and tax administrators in designing more effective compliance strategies. Future research should consider incorporating other potential variables, such as trust in tax institutions, quality of tax services, and digital literacy, to gain a more comprehensive understanding of taxpayer behavior.
Trends in Capital Market Research and Taxation Policy in Indonesia: A Bibliometric Analysis of the Literature from 2000 to 2025 Wahyudi Wahyudi; Syarifuddin Syarifuddin; Syarifuddin Rasyid
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/zgh3qj09

Abstract

This study examines the evolution of research on capital markets and taxation policy in Indonesia from 2000 to 2025 using a comprehensive bibliometric approach. Data were extracted from Scopus and Web of Science and analyzed using Bibliometrix (R) and VOSviewer to assess scientific productivity, citation structures, keyword networks, and thematic development. A total of 609 documents and 53,971 citations were identified, indicating substantial growth in scholarly attention across four phases: initiation (2000–2004), consolidation (2005–2014), explosion (2015–2021), and normalization (2022–2025). Publication output peaked in 2021, whereas citation-per-article declined in recent years, reflecting citation dilution as publication volume increased. World Development emerged as the most productive source, while The Quarterly Journal of Economics showed the highest citation intensity. Seminal works by Gabaix et al. (2003), Chan, Covrig & Ng (2005), and Johnson et al. (2000) formed the intellectual core driving research development. Keyword mapping revealed “stock exchange,” “tax incentive,” and “earnings management” as basic themes, while the “tax authority–fiscal policy” cluster appeared as a motor theme with high relevance and strong development. Thematic evolution indicates a shift from macro-level concerns—market infrastructure and fiscal incentives—toward micro-level issues such as asymmetric information, governance, and tax reform effectiveness. Findings highlight the need for methodological advancement through machine learning, natural experiments, and greater use of domestic micro-data to enhance theoretical contributions and strengthen policy relevance in Indonesia’s capital market and taxation research landscape.
Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits Muh. Ainul Yaqin; Ardhiatul Halima Tuasalamony; Sitti Rahma Sudirman; Nur Alfiah Rezkiyanti
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1yb6n177

Abstract

This study investigates the influence of perceived convenience, perceived satisfaction, and tax understanding on the intention to adopt e-Filing among individual taxpayers registered at KPP Pratama Tenggarong. In addition, this research examines the moderating role of perceived information technology benefits in strengthening these relationships. Using a quantitative approach, primary data were collected from 100 respondents through offline and online questionnaires distributed to individual taxpayers who submitted their annual tax returns via e-Filing. The sampling technique used was purposive sampling, and data were analyzed using SmartPLS version 4.1 with measurements based on a five-point Likert scale. The findings reveal that perceived convenience, perceived satisfaction, and tax understanding each have a significant positive effect on taxpayers’ intention to use e-Filing. These results indicate that when taxpayers perceive e-Filing as easy to use, satisfactory, and supported by adequate knowledge of taxation procedures, their willingness to adopt the system increases. However, the study also finds that perceived benefits of information technology do not moderate the relationship between perceived convenience, perceived satisfaction, and tax understanding on e-Filing adoption intention. This suggests that although taxpayers recognize the advantages of technology, such perceptions do not necessarily strengthen their intention to use e-Filing. The study contributes to the enrichment of Technology Acceptance Model (TAM) development by incorporating satisfaction, tax understanding, and IT benefits as extended variables. Practically, the results provide insights for tax authorities to improve e-Filing services by enhancing system usability, ensuring user satisfaction, and increasing taxpayers’ understanding to support higher adoption rates.
The Implementation of E-Filing on Taxpayer Compliance in Ambon City: A Theory of Planned Behavior Approach Ardhiatul Halima Tuasalamony
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ydrksj76

Abstract

This study examines the influence of e-Filing implementation on taxpayer compliance in Ambon City by applying the Theory of Planned Behavior (TPB) as the analytical framework. TPB explains compliance behavior through three main constructs: attitudes toward behavior, subjective norms, and perceived behavioral control. This research employs a literature review method by collecting and analyzing previous studies from Google Scholar and official taxation sources using keywords such as “e-Filing,” “tax compliance,” and “Theory of Planned Behavior.” After screening for relevance, selected articles were synthesized to identify key determinants of compliance behavior. The review findings indicate that the implementation of e-Filing positively contributes to taxpayer compliance; however, several contextual factors in Ambon still hinder optimal adoption. Limited digital literacy, low awareness of tax obligations, and inadequate internet infrastructure in certain areas reduce the effectiveness of electronic reporting. Socialization and education programs remain crucial for shaping taxpayers’ behavioral beliefs, while support from tax authorities and the social environment strengthens subjective norms that encourage compliance. Perceived behavioral control is influenced by the availability of technical assistance, the ease of using the system, and strict enforcement of tax sanctions. The study concludes that the successful implementation of e-Filing requires an integrated approach that strengthens knowledge, accessibility, system quality, and enforcement to enhance overall taxpayer compliance in Ambon City.
The Effect of Profitability and Company Size on Tax Avoidance in the Mining Sector Listed on the IDX in 2019-2023 Septania Indri Ariyani; Muhammad Iqbal
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/88wprg60

Abstract

This study investigates the effect of profitability and company size on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Tax avoidance remains a critical issue in the mining industry due to its strategic contribution to state revenue and the sector’s vulnerability to aggressive tax practices. Using a purposive sampling method, 10 mining companies meeting the research criteria were selected, resulting in 50 firm-year observations. The study employs multiple linear regression analysis using IBM SPSS Version 29 to assess the relationship among variables. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—confirmed the validity of the regression model. The findings reveal that profitability has no significant effect on tax avoidance, indicating that highly profitable companies tend to comply with tax regulations to avoid reputational and legal risks. Conversely, company size shows a significant positive effect on tax avoidance, suggesting that larger firms possess greater resources and access to professional expertise, enabling them to implement structured tax avoidance strategies. The model’s Adjusted R² value of 0.181 indicates that 18.1% of tax avoidance behavior can be explained by profitability and company size. The study contributes to tax management literature by providing empirical evidence on firm characteristics influencing tax avoidance in Indonesia’s mining industry and offers insights for policymakers to enhance regulatory oversight.
Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis Muhammad Ishlah Idrus; Muhammad Ikram; Anastasia D'Ornay
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k6aqnp74

Abstract

Global tax avoidance continues to undermine national revenues and weaken the integrity of international tax systems, particularly as cross-border economic activities expand in the digital era. This study examines how international fiscal governance can serve as an effective framework for mitigating global tax avoidance by analyzing key policies, regulatory instruments, and multilateral initiatives. Using a descriptive and policy-oriented approach, this research synthesizes recent literature, institutional reports, and global regulatory developments to evaluate the effectiveness of mechanisms such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project, the Global Minimum Tax (Pillar Two), automatic exchange of information, and strengthened tax transparency standards. The study finds that while international cooperation has significantly improved policy alignment and reduced opportunities for profit shifting, substantial challenges remain, including uneven adoption across jurisdictions, capacity gaps in developing countries, regulatory loopholes, and geopolitical asymmetries in negotiations. The analysis also highlights the growing importance of digital taxation frameworks as multinational enterprises increasingly shift value creation to intangible assets. This paper argues that stronger institutional coordination, equitable policy adoption, capacity-building for emerging economies, and enhanced enforcement mechanisms are critical to advancing global tax fairness. The findings contribute to a deeper understanding of how international fiscal governance can shape more coherent and sustainable tax systems, offering policy recommendations to support future reforms and strengthen global tax compliance.
Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022 Mira; Wahyuni Wahyuni; Nurdiani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/902dn988

Abstract

This study investigates the effect of financial constraints on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Mining firms operate in a capital-intensive and highly regulated environment, making them vulnerable to fluctuations in commodity prices, financing frictions, and liquidity pressures. These conditions heighten the relevance of examining whether financial constraints influence corporate tax planning behavior. Using a quantitative research design, the study analyzes panel data from 24 mining companies that consistently reported complete audited financial statements over the three-year period, resulting in 72 firm-year observations. Financial constraints are measured using the Hadlock–Pierce (HP) Index, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which captures real cash taxes paid relative to pre-tax income. Several control variables—firm size, profitability, leverage, and capital intensity—are included to account for operational and structural characteristics of mining firms. Panel regression analysis is conducted using the Hausman test to determine the appropriate model, supplemented by classical assumption testing to ensure statistical validity. The results are expected to provide empirical evidence on whether financially constrained mining firms engage more aggressively in tax avoidance as a strategy to preserve liquidity during periods of economic uncertainty, including the COVID-19 pandemic. The study contributes to the literature by offering sector-specific insights into the financial determinants of tax avoidance in a highly regulated extractive industry and provides implications for policymakers, investors, and corporate managers regarding financial pressure, compliance behavior, and fiscal governance.

Page 18 of 19 | Total Record : 186

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