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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 200 Documents
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What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector? Salsa Shalma Auliya; Sofie Yunida Putri
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: 10.26618/6ksn5x83

Abstract

This study's goal is to examine how tax avoidance tactics, as calculated by the Cash Effective Tax Rate (CETR), are affected by profitability (ROA), capital structure (DER), and firm size (SIZE). This research employs a quantitative methodology and focuses on firms in the basic materials industry that are listed on the Indonesia Stock Exchange (IDX) between 2020-2024. Purposive sampling was utilized to choose the sample, which included 38 businesses with 190 observational data points. Panel data regression was used for analyzing data and the Fixed Effect Model (FEM) was chosen to serve as the model, incorporating capital intensity and financial distress as control variables. The results indicate that profitability has a significant negative effect on CETR. Capital structure does not affect CETR, while firm size has a significant positive effect on CETR. These findings are expected to provide practical implications for policymakers in formulating tax supervision regulations, as well as serve as a consideration for companies in managing corporate tax governance.
The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on MSME Tax Compliance Erina Dwiyanti; Made Aristia Prayudi; Ni Kadek Sinarwati
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: 10.26618/669w5v71

Abstract

MSMEs play an important role in supporting economic growth and increasing state revenue through taxation. However, the level of tax compliance among MSME taxpayers in Indonesia remains relatively low. This study aims to examine the effect of tax literacy, taxpayer awareness, and tax sanctions on MSME tax compliance in Denpasar. The study applies a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers. The sampling technique used purposive sampling, resulting in 150 respondents who met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were carried out, including normality, multicollinearity, and heteroscedasticity tests, and the results indicated that the regression model fulfilled the required assumptions. The findings reveal that tax literacy has a positive and significant effect on MSME tax compliance. Taxpayer awareness also positively and significantly affects MSME tax compliance. In addition, tax sanctions were found to have a positive and significant effect on taxpayer compliance. Simultaneously, tax literacy, taxpayer awareness, and tax sanctions significantly influence MSME tax compliance. The coefficient of determination shows that 54.1% of the variation in MSME tax compliance can be explained by the independent variables. These findings imply that improving tax education, strengthening taxpayer awareness, and implementing consistent tax sanctions can enhance voluntary tax compliance among MSMEs. 
Determinants of Taxpayer Compliance in the Implementation of the Coretax System Kadek Yoga Suartika; Ni Kadek Sinarwati; Lucy Sri Musmini
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/w33app68

Abstract

Taxpayer compliance is a fundamental factor in ensuring sustainable government revenue, particularly in the era of digital tax administration. The rapid development of information technology has encouraged tax authorities to modernize administrative systems to improve efficiency, transparency, and service quality. In Indonesia, the Directorate General of Taxes has implemented the Core Tax Administration System (Coretax) as an integrated digital platform designed to simplify tax administration processes. However, the effectiveness of this system largely depends on taxpayers’ acceptance of technology and their understanding of taxation. Therefore, this study aims to examine the effect of perceived ease of use, perceived usefulness, and tax knowledge on taxpayer compliance in the implementation of the Coretax system. This study employed a quantitative research approach using primary data collected through questionnaires distributed to 150 individual taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that perceived ease of use, perceived usefulness, and tax knowledge have positive and significant effects on taxpayer compliance. Among these variables, tax knowledge demonstrates the strongest influence on compliance behavior. These findings suggest that taxpayer compliance in the digital era is influenced not only by technological aspects but also by taxpayers’ understanding of tax regulations and procedures. This study contributes to the development of the Technology Acceptance Model in the context of digital tax administration and provides practical implications for tax authorities in improving system usability, perceived benefits, and tax education programs to enhance taxpayer compliance.
Determinants of MSME Tax Compliance: Tax Knowledge, Tax Rates, and Digitalization Fitri Ritonga; Rahmat Daim Harahap; Budi Harianto
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/dp4wes55

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) remains a persistent challenge in Indonesia, particularly in urban centers such as Medan City where registered taxpayer numbers far exceed actual filing rates. This study aims to analyze the influence of tax knowledge, tax rates, and the use of digital technology‑based tax administration systems on MSME tax compliance. A quantitative explanatory design was employed, utilizing primary data collected through structured questionnaires distributed to 100 MSME taxpayers registered at KPP Pratama Medan Polonia, selected via purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 23, preceded by validity, reliability, and classical assumption tests. The results reveal that partially, tax knowledge (t = 5.911, p < 0.05), tax rates (t = 2.499, p < 0.05), and the digital tax administration system (t = 2.812, p < 0.05) each exert a positive and significant effect on tax compliance. Simultaneously, the three variables significantly influence compliance (F = 51.674, p < 0.05), explaining 61.8% of its variance (R² = 0.618). Among the predictors, tax knowledge demonstrates the strongest relative influence. These findings underscore the importance of enhancing tax education, maintaining equitable rate policies, and optimizing user‑centric digital tax platforms to foster sustainable compliance within the MSME sector. The study contributes to the theoretical discourse by integrating the Theory of Planned Behavior and the Technology Acceptance Model within the tax compliance domain.
Digital Transformation in Local Tax Administration: A Study on Increasing Revenue through Online Payment in Nunukan Regency Chaidir Maulana; Muliyadi Hamid; Nurmadhani Fitri Suyuthi
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/wa3nvp08

Abstract

This study aims to examine the implementation of an online regional tax payment system in efforts to increase regional tax revenue at the Regional Revenue Agency (Bapenda) of Nunukan Regency, as well as to identify the supporting and inhibiting factors affecting the effectiveness of the system, particularly in remote areas. This research employs a descriptive qualitative approach, with data collected through in-depth interviews involving eight informants consisting of relevant government officials and taxpayers. The results indicate that the online payment system contributes positively to the increase in regional tax revenue, particularly in terms of time efficiency, ease of access, and the reduction of late payment risks. However, several technical challenges remain, such as limited internet connectivity in certain areas and the low level of digital literacy among some members of the community.Supporting factors for the effectiveness of this system include the commitment of the local government, technological support, and active community participation. Meanwhile, inhibiting factors consist of limited digital infrastructure, resistance among elderly citizens, and the lack of evenly distributed socialization. This study emphasizes the importance of a collaborative strategy among the government, financial institutions, and the community in optimizing an inclusive and sustainable online tax system.
The Influence of Tax Morale, Social Norms, and Trust in Government on Individual Taxpayer Compliance Gusti Agung Diah Priyam Pradnyandari; Edy Sujana; Anantawikrama Tungga Atmadja
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/rk4cas47

Abstract

Taxpayer compliance remains a crucial issue in public finance because tax revenues constitute a primary source of government funding used to support public services and national development. However, maintaining voluntary taxpayer compliance continues to be a challenge, particularly in developing countries where behavioral factors may significantly influence taxpayers’ decisions. This study aims to examine the influence of tax morale, social norms, and trust in government on individual taxpayer compliance. The research employs a quantitative approach using a cross-sectional survey design. Primary data were collected from 100 individual taxpayers through a structured questionnaire distributed via an online survey. The data were analyzed using multiple linear regression with the assistance of IBM SPSS software. Prior to hypothesis testing, validity, reliability, and classical assumption tests were conducted to ensure the robustness of the regression model. The results indicate that tax morale, social norms, and trust in government have positive and statistically significant effects on taxpayer compliance. Among these variables, trust in government demonstrates the strongest influence on compliance behavior. These findings support the Slippery Slope Framework, which suggests that taxpayer compliance is shaped not only by enforcement mechanisms but also by behavioral and institutional factors. The study contributes to the literature on behavioral taxation by highlighting the importance of moral motivation, social influence, and institutional trust in encouraging voluntary taxpayer compliance.
Evaluating the Effectiveness of Surface Water Tax Collection Mechanisms: A Case Study of the Samsat Office in Gowa Regency Muhammad Khaedar Sahib; Masrullah; Andi Nur Halisa
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/qpq5n390

Abstract

This study examines the effectiveness of surface water tax collection mechanisms implemented by the Samsat Office of Gowa Regency, Indonesia, in the context of increasing regional revenue demands and the need for efficient public financial administration. Despite the significant potential of surface water taxation as a source of locally generated revenue, its realization has shown inconsistent patterns, particularly the recurring accumulation of payments near the end of the fiscal year. Using a qualitative descriptive approach, data were collected through interviews, observation, and documentation involving tax officers, local government representatives, and key taxpayers. The analysis reveals several key findings. First, administrative procedures for tax assessment and billing are generally well structured; however, operational implementation remains constrained by limited human resources, inadequate digital integration, and dependence on manual verification. Second, the concentration of payments in December is influenced by taxpayer behavior, corporate cash flow cycles, and external audit requirements, indicating structural weaknesses in periodic monitoring. Third, the tax revenue structure is highly dependent on a small group of major taxpayers, posing fiscal vulnerability for the region. Overall, while the tax collection mechanism meets regulatory requirements, its effectiveness is hindered by technical, behavioral, and institutional factors. The study recommends strengthening digital reporting systems, implementing periodic compliance reminders, enhancing inter-agency coordination, and diversifying the taxpayer base to ensure sustainable regional revenue.
Corporate Tax Avoidance in Emerging Markets: The Limited Role of ESG, Earnings Management, and Financial Leverage Mira; Masrullah; Fitri Eka Wardani
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/ygwzsj40

Abstract

This study examines the effect of earnings management and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with financial leverage as a moderating variable, in LQ45 companies listed on the Indonesia Stock Exchange. Grounded in agency, stakeholder, and legitimacy theories, this research aims to provide empirical evidence on the determinants of tax avoidance behavior in emerging markets. This study employs a quantitative associative approach using secondary data from 32 LQ45 companies over the 2022–2024 period, resulting in 96 firm-year observations. Tax avoidance is proxied by the Effective Tax Rate (ETR), earnings management by discretionary accruals (DA), ESG by disclosure scores based on Global Reporting Initiative (GRI), and leverage by the Debt-to-Equity Ratio (DER). Data analysis includes multiple linear regression, classical assumption tests, hypothesis testing (t-test), coefficient of determination (R²), and Moderated Regression Analysis (MRA). The results indicate that earnings management has a negative but insignificant effect on tax avoidance, while ESG disclosure shows a positive but insignificant relationship with tax avoidance. Furthermore, leverage is not found to moderate the relationship between earnings management and tax avoidance, nor between ESG and tax avoidance. These findings suggest that earnings management, ESG performance, and leverage are not key determinants of tax avoidance among LQ45 companies. The study highlights the complexity of corporate tax behavior and implies that other factors may play a more substantial role. The results provide important insights for policymakers, investors, and regulators in improving corporate tax compliance and governance practices in emerging markets.
The Effect of Digital Tax Services on MSME Taxpayer Compliance with Tax Literacy as Moderator Sri Depi; Mediaty; Akhmad Qusyairi Amiruddin
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: 10.26618/28ycmn84

Abstract

The increasing adoption of digital tax services has raised important questions regarding their effectiveness in encouraging taxpayer compliance, particularly among Micro, Small, and Medium Enterprises (MSMEs) whose engagement with the digital fiscal system is influenced by technological factors and tax literacy. This study aims to analyze the effect of digital tax service utilization on MSME taxpayer compliance in Makassar City, with tax literacy as a moderating variable. A quantitative design was employed, with data collected from 89 MSME taxpayers registered at the local Tax Service Office through a structured Likert-scale questionnaire using a purposive sampling technique. Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 was applied to assess both direct and interaction effects of moderation. The results reveal that the utilization of digital tax services has a significant positive effect on MSME taxpayer compliance (β = 0.438, T = 5.441, p = 0.000), and that tax literacy significantly moderates this relationship (β = 0.421, T = 3.789, p = 0.000), with the model explaining 48.6% of the variance in compliance. These findings extend the Technology Acceptance Model and the Theory of Planned Behavior by demonstrating that tax literacy strengthens the compliance-enhancing impact of digital tax platforms, serving as a critical cognitive enabler for MSME taxpayers. This study contributes theoretically by positioning tax literacy as a moderating construct within the behavioral compliance framework, and practically by recommending an integrated policy strategy that combines digital infrastructure development with tax literacy education programs to maximize compliance outcomes among MSME taxpayers.
Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level Rusman Ruslan; Faizul Mubarok; Andi Harmoko Arifin
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/jprxqw33

Abstract

Village Funds have become a strategic instrument for accelerating rural development in Indonesia, while simultaneously increasing the complexity of village-level tax administration and the need to optimize tax revenue. However, previous studies have primarily focused on village treasurers, providing limited understanding of the strategic role of Account Representatives (ARs) in promoting taxpayer compliance and improving tax revenue performance. This study investigates the effects of tax supervision and tax socialization on Village Fund tax revenue, with taxpayer compliance serving as a mediating variable. Grounded in Compliance Theory and Stewardship Theory, the study develops an integrated mediation framework to explain the behavioral and administrative mechanisms underlying tax revenue optimization. A quantitative explanatory design was employed using survey data collected from 175 Account Representatives working in Primary Tax Service Offices across South Sulawesi, West Sulawesi, and Southeast Sulawesi. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that tax supervision significantly improves both taxpayer compliance and Village Fund tax revenue, whereas tax socialization significantly enhances taxpayer compliance but has no direct effect on tax revenue. Taxpayer compliance emerged as the strongest determinant of tax revenue and mediated the relationships between tax supervision, tax socialization, and tax revenue, acting as a partial mediator in the former relationship and a full mediator in the latter. These findings suggest that educational initiatives alone are insufficient to improve tax revenue unless they successfully foster compliant taxpayer behavior. The study contributes to tax administration literature by integrating governance and behavioral perspectives while highlighting the strategic role of ARs in strengthening sustainable taxpayer compliance and optimizing Village Fund tax revenue.

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