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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 200 Documents
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Analyzing the Performance of Regional Tax Collection Systems: A Case Study of Samsat Offices 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/h51mb233

Abstract

This study examines the performance of regional tax collection systems by focusing on the operational, administrative, and technological dynamics of Samsat offices in Indonesia. As the primary institutions responsible for administering the Motor Vehicle Tax (PKB), Samsat offices play a crucial role in strengthening regional fiscal capacity and supporting decentralized governance. Despite their strategic importance, variations in service quality, administrative efficiency, and technological readiness persist across regions. This research employs a quantitative approach using surveys distributed to taxpayers and administrative personnel to evaluate key performance dimensions, including service efficiency, digital service adoption, transparency, inter-agency coordination, and taxpayer compliance. Additional secondary data from provincial revenue reports and institutional documents complement the primary dataset. The findings reveal that administrative efficiency and service quality remain central determinants of taxpayer satisfaction and compliance, while digital innovations—such as online tax renewal platforms and mobile Samsat services—significantly improve accessibility and reduce processing times. However, disparities in infrastructure, digital literacy, and organizational readiness hinder uniform implementation across provinces. Inter-agency coordination among Bapenda, POLRI, and insurance providers also influences service consistency and operational effectiveness. Overall, the study demonstrates that enhancing Samsat performance requires integrated strategies combining administrative streamlining, digital transformation, human resource development, and improved governance mechanisms. The results provide practical implications for policymakers seeking to strengthen regional tax administration and contribute to the broader literature on public sector performance and fiscal management.
When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation Ni Putu Budiadnyani; Ketut Tanti Kustina
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/z3dcwx93

Abstract

This study examines the interconnected effects of capital structure and tax avoidance on corporate social responsibility (CSR) implementation among food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. While corporate financing decisions and tax strategies are often viewed as mechanisms that shape resource allocation and managerial priorities, their influence on CSR engagement remains empirically contested. Using purposive sampling, the research analyzes firms that consistently published financial reports and used the Rupiah as their reporting currency during the observation period. Capital structure is measured through the debt-to-equity ratio, tax avoidance is assessed using the Cash Effective Tax Rate, and CSR implementation is evaluated using aggregated environmental, social, and governance (ESG) scores. Multiple regression analysis reveals that neither tax avoidance nor capital structure exerts a significant effect on CSR implementation. These findings diverge from prevailing theoretical expectations grounded in agency theory, trade-off theory, and compliance theory, which suggest that aggressive tax strategies or high leverage could undermine a firm’s commitment to socially responsible practices. The results indicate the possibility of moderating or mediating influences such as political connections, managerial ethics, governance quality, or investment opportunities that may weaken the direct relationship between financial strategies and CSR outcomes. The study contributes to the growing discourse on corporate responsibility by highlighting the need for more nuanced models that integrate ethical, organizational, and institutional factors when evaluating how firms balance financial decisions with their social obligations.
Transfer Pricing and Tax Avoidance: Does Sales Growth Matter? I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida
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/ev73fe46

Abstract

This study examines the relationship between sales growth, transfer pricing, and corporate tax avoidance strategies. Specifically, it explores how changes in sales growth affect multinational corporations' use of transfer pricing to reduce tax liabilities. Using a comprehensive dataset of multinational enterprises, the study applies an econometric model to identify the direct and indirect effects of sales growth on tax avoidance via transfer pricing. The sample consists of manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was used for this study. In summary, despite transfer pricing being common among multinational corporations, this study finds no statistically significant direct impact on tax avoidance. Moreover, sales growth shows no moderating effect on this relationship. These findings highlight the complexity of identifying simple linear relationships and suggest the need for further research into how regulatory environments, firm-specific strategies, and macroeconomic factors influence the link between transfer pricing, sales growth, and tax avoidance. 
Optimizing Santripreneur Development through Sharia-Based E-Commerce Startups and Tax Compliance in Modern Islamic Boarding Schools Rahmawati; Putri Ayu Ramadhani; Muhammad Wahyuddin Abdullah; Supriadi; Nurwahida
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/hbmrww48

Abstract

This study aims to analyze the optimization strategy for santripreneur development through the utilization of Sharia-based e-commerce startups and to examine the level of tax compliance within modern Islamic boarding schools. Employing a descriptive qualitative approach with a case study method, the research explores pesantren that have implemented digital entrepreneurship initiatives. The findings reveal that the application of Sharia-based e-commerce significantly enhances the economic independence of santri and expands the marketing network of pesantren products while promoting ethical and transparent business practices. However, low tax literacy among santri entrepreneurs remains a key challenge in achieving fiscal compliance. Integrating tax education and Sharia e-commerce training within the pesantren’s entrepreneurship curriculum is therefore crucial to establishing a sustainable santripreneur ecosystem that aligns with Islamic principles and national taxation laws. The study also highlights the strategic role of digitalization in transforming pesantren into centers of halal entrepreneurship and financial accountability. By combining religious, economic, and fiscal dimensions, this model contributes to the creation of responsible, innovative, and competitive santri entrepreneurs in the digital era. Future research is recommended to empirically validate this conceptual framework through field studies across diverse pesantren contexts.
Tax Misperception and Its Impact on Decision-Making: A Behavioral Response Model of Taxpayers Faidul Adziem; Safri Haliding; Andi Nirma Baya Batara
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/q2c2me17

Abstract

Taxes are mandatory contributions imposed on individuals and business entities to finance public needs and maintain economic stability. One essential tax instrument in Indonesia is the Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB). However, misperceptions related to PKB continue to emerge among certain taxpayer groups. This study aims to: (1) analyze how misperceptions regarding motor vehicle taxes affect taxpayer decision-making related to PKB compliance in Makassar City, South Sulawesi; and (2) examine how misunderstandings of PKB regulations shape attitudinal and behavioral responses among taxpayers. This research employs a descriptive qualitative approach. Data were collected through interviews with SAMSAT officers in Gowa Regency and with taxpayers, including students from Muhammadiyah University of Makassar. Findings indicate that the general public does not exhibit substantial misperceptions about PKB, although potential misconceptions are more common among individuals aged 21–27 who pay taxes based on parental encouragement, and among women with limited experience in handling PKB obligations. Interviews with student respondents also revealed misperceptions driven by misinformation, misunderstanding of regulations, inadequate tax education, cognitive biases, framing, and demographic characteristics such as age, gender, and occupation. Overall, the study highlights that PKB-related misperceptions remain multidimensional and may influence taxpayer compliance behavior, underscoring the need for more targeted education and communication strategies.
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison Anastasia D'Ornay; Lina Mariana; Sariana Damis; Hernianti Harun; Rusli; Matteo Rossi
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/f6302t69

Abstract

This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
Optimalisasi Penerimaan PBB-P5L Sektor Minerba melalui Analisis Proses Bisnis pada KPP Pratama Batulicin Bagus Dwi Septian; Diva Noviandani; Granatabror Marzuq Mushoddaq; Muhammad Islam Izzatii; Yuni Rahma Khoirunnisa
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/84b8x371

Abstract

This study investigates the Business Process of Land and Building Tax (PBB-P5L) in the mining sector (minerba) at KPP Pratama Batulicin, focusing on the challenges that hinder optimal tax revenue collection. The primary objective is to examine how well the tax process operates, identify issues related to tax administration, and assess the untapped tax potential. Using a qualitative descriptive approach, the study analyzes secondary data from KPP Pratama Batulicin and external sources, including data on mining permits (IUP/IUPK) and tax compliance. Data collection was done through document analysis, with a focus on mining tax registration, reporting, and assessment procedures. The findings reveal significant discrepancies between the number of mining permit holders and registered taxpayers, as well as data inaccuracies that prevent effective tax collection. The estimated untapped tax potential before audits was Rp30.87 billion, increasing to Rp38.59 billion after audits, indicating a significant underreporting of taxable assets. The study suggests improvements in data integration between DJP and ESDM, the use of satellite imagery for land monitoring, and the implementation of a risk-based oversight system. These recommendations are expected to improve data accuracy, reduce the tax gap, and enhance PBB-P5L revenue collection, offering valuable insights for policymakers and tax practitioners aiming to optimize tax administration in the mining sector.
Efisiensi dan Efektivitas Pelaporan PPh 21 Berbasis Digitalisasi Pepajakan Pada Instansi Pendidikan Negeri: Pendekatan Value for Money Adinda Mutiara Gladis Dhihantoro; Khasanah Sahara; Agus Athori
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/pasxxv45

Abstract

Penelitian ini bertujuan untuk menganalisis dampak digitalisasi administrasi perpajakan terhadap kinerja pelaporan Pajak Penghasilan (PPh) Pasal 21 pada instansi pendidikan negeri dengan menggunakan pendekatan Value for Money. Berbeda dengan penelitian terdahulu yang umumnya berfokus pada kepatuhan wajib pajak orang pribadi atau sektor swasta, penelitian ini menempatkan instansi pendidikan negeri sebagai Wajib Pajak Badan sektor publik serta mengintegrasikan pengukuran efektivitas dan efisiensi dalam satu kerangka evaluatif yang komprehensif. Penelitian menggunakan pendekatan deskriptif kuantitatif evaluatif berbasis data sekunder administratif sebanyak 240 dokumen pelaporan, yang terdiri atas periode sebelum dan sesudah digitalisasi. Hasil analisis menunjukkan bahwa digitalisasi meningkatkan efektivitas pelaporan dari 85,00% menjadi 96,67%, yang mencerminkan penurunan signifikan kesalahan perhitungan. Dari aspek efisiensi, rata-rata waktu pelaporan menurun dari 6,5 jam menjadi 2,1 jam per masa pelaporan dengan tingkat efisiensi waktu sebesar 32,31%, sedangkan biaya administratif menurun sebesar 35,38%. Integrasi antara peningkatan akurasi dan penurunan penggunaan sumber daya menunjukkan bahwa digitalisasi tidak hanya memperbaiki kualitas pelaporan, tetapi juga menciptakan nilai tambah dalam tata kelola administrasi perpajakan sektor publik. Kontribusi penelitian ini terletak pada penerapan pendekatan Value for Money sebagai instrumen evaluasi kinerja pelaporan PPh Pasal 21 dalam konteks digitalisasi pada instansi pendidikan negeri, yang masih terbatas dalam literatur. Temuan ini memberikan implikasi teoretis bagi pengembangan evaluasi kinerja administrasi perpajakan sektor publik serta implikasi praktis bagi optimalisasi kebijakan digitalisasi perpajakan pemerintah.    
The Role of Corporate Risk as a Moderating Variable: The Effect of Transfer Pricing and Capital Intensity on Tax Aggressiveness Sinta Puji Lestari; Ahmad Yani; Dewi Wungkus Antasari
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ev1af570

Abstract

Tax aggressiveness remains a major challenge in the mining industry due to the complexity of related-party transactions, substantial fixed-asset investments, and opportunities for profit shifting. This study investigates the effects of transfer pricing and capital intensity on tax aggressiveness while examining the moderating role of corporate risk. Grounded in Agency Theory, the study argues that managerial incentives and risk preferences shape corporate tax planning decisions. A quantitative research design was employed using secondary data from audited annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Purposive sampling produced 50 firm-year observations. The hypotheses were tested using Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicate that transfer pricing has a significant positive effect on tax aggressiveness, suggesting that related-party transactions increase opportunities for tax minimization. Conversely, capital intensity has a significant negative effect, indicating that firms with greater fixed-asset investments tend to adopt more conservative tax strategies because depreciation policies are more transparent and tightly regulated. Furthermore, corporate risk strengthens the positive relationship between transfer pricing and tax aggressiveness but weakens the relationship between capital intensity and tax aggressiveness. The study contributes to the tax compliance and Agency Theory literature by demonstrating that corporate risk functions as a contingency factor influencing the effectiveness of tax planning strategies. The findings also provide practical implications for tax authorities in strengthening risk-based supervision of transfer pricing and improving tax compliance within the mining sector.
Tax Compliance of MSMEs in Makassar: Digitalization and Tax Literacy with Trust as a Moderating Variable Muh. Arsyad; Asriani Junaid; Ratna Sari; Hasanuddin
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3a35av90

Abstract

Tax compliance is a crucial factor in optimizing state revenue, particularly from the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to the national economy. In the digital era, the government continues to promote tax administration transformation through various technology-based services to improve the ease and effectiveness of fulfilling tax obligations. However, MSMEs still face various challenges related to tax understanding and trust in tax authorities. This study aims to analyze the impact of tax digitalization and tax literacy on MSME tax compliance in Makassar City and examine the role of trust as a moderating variable. The study employed a quantitative approach with a survey method. The study population comprised small businesses (MSMEs) in Makassar City. A sample of 100 respondents was determined using the Slovin formula with a 10% error rate. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that tax digitalization has a positive and significant impact on MSME tax compliance. Tax literacy was also shown to have a positive and significant impact on tax compliance. However, trust did not moderate the relationship between tax digitalization and tax compliance, nor did it moderate the relationship between tax literacy and tax compliance. These findings suggest that MSME tax compliance is more influenced by the ease of the digital tax system and the level of tax understanding than by trust. This study provides implications for tax authorities to continuously improve the quality of digital services and tax education programs to strengthen MSME tax compliance sustainably.

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