Amnesty: Jurnal Riset Perpajakan
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.
Articles
186 Documents
<![CDATA[PENGARUH PAJAK PENGHASILAN 25 TERHADAP DIVIDEN PAYOUT RATIO PADA PT.TELKOM RATIO (PERSERO) Tbk ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Amran Amran]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 1 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i1.2533
<![CDATA[Problem in this research is how income tax effect of article 25 against the dividend of payout ratio at PT. Telkom (Persero) Tbk. This method of research is a quantitative study with an ex-post facto approach, for which the free variable is income tax of article 25 measured by rupiah (Rp) and its variable is the dividend payout ratio Measured by stock ratio. The results of the regression equation then acquired Y =-90.429 + 4, 413X which means any addition of free variables (income tax article 25) as much as 1%. Based on the results of the test – T obtained a T-count value of = 2.155 while the T-table value in the Significant level of 95% (α = 0.05) and DK = N-2 (5-2) = 3, obtained 3.182 value. This indicates that T – count smaller than the T-table 1.897 ˃ 3.182. In addition to the probability of income tax (X) of 0.120 ˂ α = 0.05, the hypothesis of income tax of article 25 does not affect dividends PT. Telkom]]>
<![CDATA[ANALISIS PERENCANAAN PAJAK MELALUI PENYUSUTAN AKTIVA TETAP DAN PERHITUNGAN PAJAK BADAN PDAM TIRTA JENEBERANG KABUPATEN GOWA ]]>
<![CDATA[Andi Arifwangsa]]>;
<![CDATA[Saida Said]]>;
<![CDATA[Ulfa Husain]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i2.2534
<![CDATA[In this research aims to whether with tax planning through the depreciation of fixed assets on the company can minimize the tax burden. This research uses a secondary method on the PDAM Tirta Jeneberang Regency Gowa. Data used in this research is data on the annual report of the PDAM Tirta Jeneberang Regency Gowa. Data collection is done by collecting financial report data in the company year that is a sample of the research of PDAM company Tirta Jeneberang Kabupaten Gowa. The Data is collected by conducting a documentation method. From the analysis conducted on the implementation of tax planning applied by the company with the prevailing taxation law apparently the company does not commit violations and still follow all applicable regulations.]]>
<![CDATA[ANALISIS POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MAKASSAR ]]>
<![CDATA[Muhaimin Muhaimin]]>;
<![CDATA[Faidul Adzim]]>;
<![CDATA[Firmansyah Firmansyah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i2.2535
<![CDATA[Research aims to know the large number of potential tax billboards in the city of Makassar, billboards tax collection, contributions to the contribution of local income tax, the effectiveness of the poll, as well as increased contribution efforts Income tax on the original revenue of Makassar city. This research uses data collection techniques in the form of literature review, interviews, and documentation. The results showed that the potential of the billboards owned by the city of Makassar for the year 2014 to 2016 increase annually, but there is still a potential that has not been shaken optimally. The Billboards tax collection system in place of the government of DISPENDA Makassar is the official assessment. For the year 2012-2014 the contribution of billboards tax on local tax and local revenue was increased annually, but there was a decline in local tax and local revenue in 2015 and 2016. The Collector]]>
<![CDATA[ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN GUNA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. BUMI SARANA BETON ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Mira Mira]]>;
<![CDATA[Aswar Aswar]]>;
<![CDATA[Ika Sartika]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i2.2536
<![CDATA[research is done with the aim to know how to apply the tax planning conducted by PT Bumi Sarana Beton To minimize the burden of the company's income tax. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The data obtained in the analysis using a descriptive analysis is to exercise data of the commercial financial statements and the existing fiscal reports. The results showed that the application of tax planning by the company has been in accordance with the prevailing tax laws and with the implementation of taxation planning hence the saving of income tax expenses amounted to Rp 133,456,401.]]>
<![CDATA[EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. CITRA SARI MAKASSAR ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Faidul Adzim]]>;
<![CDATA[Andi Ummi Alifah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i2.2537
<![CDATA[Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar. This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.]]>
<![CDATA[PENGARUH PPH 21 TERHADAP PENERIMAAN PADA KPP MAKASSAR SELATAN ]]>
<![CDATA[Dellah Fadhilatunnisa]]>;
<![CDATA[Amran Amran]]>;
<![CDATA[Arsi Cahyani]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i2.2538
<![CDATA[This research was conducted to illustrate the extent of the influence of income tax acceptance of article 21 on tax revenues at Makassar's primary tax Service office. The method used in this research is a descriptive method with a quantitative approach. The research was conducted at Makassar South's primary tax office with methods of data collection in the form of document studies and field studies. Data analysis is expressed in the form of information that is developed with other data to obtain the clarity between variables so that the conclusion is withdrawn received or rejected hypothesis. The results showed that the results of the test that PPH article 21 have an effect on tax revenues at the primary tax office of the South Mkassar]]>
<![CDATA[PENGGUNAAN BASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH KABUPATEN WATAMPONE ]]>
<![CDATA[Rustan Rustan]]>;
<![CDATA[Muhammad Chaikal]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 2 (2019): November 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i2.2539
<![CDATA[Research aims to determine the use of the accrual base in the financial statements of Watampone District government. The approach used in this research is a qualitative approach. The approach used in this research is a qualitative approach. The research object is located in the research location of the Office of Financial management and regional assets. While the time of this research will be implemented for 2 (two) months. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The results of this study show that the financial management apparatus in Bone District government has been aware of the accounting of the accrual base government like what. Government strategy in applying accounting base accrual has been running well in the district of BPKAD Bone and one of the constraints of the preparation of the accrual-based financial statements that are still turtles]]>
<![CDATA[ANALISIS PERHITUNGAN & PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. INDUSTRI KAPAL INDONESIA (PERSERO) DI MAKASSAR ]]>
<![CDATA[Muh Alfian]]>;
<![CDATA[Mira Mira]]>;
<![CDATA[Muhammad Rusydi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 2 No 1 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v2i1.2846
<![CDATA[Penelitian ini bertujuan untuk mengetahui perhitungan dan pelaporan pajak pertambahan nilai yang di terapkan di PT. Industri Kapal Indonesia, Persero.Jenis penelitian yang digunakan dalam penelitian adalah penelitian studi kasus dengan pendekatan kualitatif dan kuantitatif. Data yang diolah adalah data berupa jumlah PPN masukan dan PPN keluaran yang disajikan selama lima tahun terakhir serta hasil wawancara terkait prosedur pelaporan pajak pertambahan nilai. Teknik analisis data yang digunakan dalam penelitian adalah menggunakan analisis deskriptif komparati fdengan cara Mendata PPN masukan dan keluaran, Membandingkan PPN masukan dan keluaran dengan SPT Masa PPN, Membandingkan pencatatan dengan UU PPN kemudian menarik kesimpulan dari hasil analisis tersebut.]]>
<![CDATA[ANALISIS OPTIMALISASI PENERIMAAN PAJAK DAERAH PADA KANTOR BADAN PENDAPATAN DAERAH KABUPATEN SINJAI ]]>
<![CDATA[Faidhul Adziem]]>;
<![CDATA[Jamaluddin Jamaluddin]]>;
<![CDATA[Marnianti Marnianti]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v1i2.2913
<![CDATA[Penelitian ini bertujuan untuk mengetahui optimalisasi penerimaan pajak daerah pada Badan Pendapatan daerah Kabupaten Sinjai. Jenis penelitian yang digunakan dalam penelitian ini adalah dekskriptif kuanlitatif. Data yang diolah adalah Laporan Realisasi Anggaran Kabupaten Sinjai tahun 2015 sampai 2017. Teknik analisis data yang digunakan dalam penelitian adalah dengan menghitung efektifitas, efisiensi. dan optimalisasi penerimaan pajak daerah. Berdasarkan hasil perhitungan dan pengumpulan data efektifitas, efisiensi, dan optimalisasi pajak daerah dapat disimpulkan bahwa penerimaan pajak daerah dari tahun 2015-2017 sudah optimal karena efektifitas pajak daerah berada diatas 100%, realisasi penerimaan pajak dari tahun 2015-2017 sudah melampaui target penerimaan pajak. Sedangkan efisiensi pajak daerah <10% yaitu 5% dari tahun 2015-2017. Penerimaan pajak daerah di Kabupaten Sinjai dari tahun 2015-2017 sudah optimal dimana tingkat optimalisasi pajak daerah tahun 2015 sebesar 91%, tahun 2016 sebesar 83,03%, dan tahun 2017 sebesar 114,88%.]]>
<![CDATA[ANALISIS PERLAKUAN DAN PROSEDUR AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. MD ENTERPRISE MAKASSAR ]]>
<![CDATA[Rusyid Rusyid]]>;
<![CDATA[Muh. Azwar]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26618/jrp.v1i2.2914
<![CDATA[Penelitian ini bertujuan untuk mengetahui Perhitungan, Perlakuan dan Prosedur Akuntansi atas Perhitungan PPN telah Sesuai Dengan UU PPNNo. 42/2009 Pada CV MD Enterprise Makassar. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data yang di olah adalah laporan keuangan perusahaan mulai dari 2013 – 2017. Perusahaan akan mencatat, memperhitungkan dan melaporkan penyerahan Pajak PertambahanNilai tersebut dalam Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN). Perhitungan PPN yang dibuat oleh perusahaan merupakan dasar bagi laporan yang diperlukan untuk melaksanakan peraturan perpajakan bagi perusahaan. Hasil penelitian menunjukkan bahwa penerapan PPNdalam Perhitungan, Perlakuan dan Prosedur CV MD Enterprise telah sesuai dengan Undang-Undang PPN yang berlaku dan melalui penerapanPPN ini, yaitu adanya penjualan Barang Kena Pajak yang dipungut PPN sehingga dari selisih jumlah Pajak Masukan dengan jumlah Pajak Keluaranmenghasilkan PPN Kurang/Lebih Bayar pada setiap akhir bulan, hal ini sudah sesuai dengan Undang-Undang No. 42 tahun 2009.]]>
