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[EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN KONTRIBUSINYA TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA MAKASSAR ]]>
<![CDATA[Rualiaty Rualiaty]]>;
<![CDATA[Amran Amran]]>;
<![CDATA[Kasmida Kasmida]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v1i2.2915
<![CDATA[Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan pajak hotel dan kontribusinya terhadap peningkatan Pendapatan Asli Daerah (PAD)Kota Makassar, jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Data yang diolah adalah Data yang diperoleh dari hasil wawancara serta laporan keuangan tahun 2016. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi lapangan, wawancara serta Tanya jawab. Berdasarkan hasil penelitian ini dapat disimpulkan secara keseluruhan kontribusi pajak hotel pada tahun 2012-2016 memberikan kontribusi yang baik terhadap Pendapatan Asli Daerah (PAD) sehingga dapat mempengaruhi jumlah PAD yang diterima. Dan dari hasil tersebut dapat diketahui bahwa pajak hotel “sangat berkontribusi” dalam meningkatkan PAD di tiap tahunnya.]]>
<![CDATA[PENGARUH SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DIMODERASI BUDAYA BUGIS MAKASSAR PADA KANTOR PELAYANAN PAJAK MAKASSAR SELATAN ]]>
<![CDATA[Muhummad Rusyidi]]>;
<![CDATA[Nurhikmah Nurhikmah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v1i2.2916
<![CDATA[Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Makassar Selatan, dengan mempertegas sanksi perpajakan serta di perkuat oleh budaya siri na pacce sehingga akan mempengaruhi kesadaran wajib pajak untuk membayar pajaknya. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa sanksi perpajakan berpengaruh signifikan positif pada tingkat kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Selatan serta diperkuat oleh budaya wajib pajak itu sendiri yaitu budaya yang kental disebut siri na pacce pada diri wajib pajak.]]>
<![CDATA[ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. INDUSTRI KAPAL INDONESIA (PERSERO) DI MAKASSAR ]]>
<![CDATA[Mira Mira]]>;
<![CDATA[Muhammad Rusydi]]>;
<![CDATA[Muh. Alfian]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v1i2.2917
<![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[PERANAN ASPEK MORALITAS, KEPATUHAN, DAN PEMAHAMAN WAJIB PAJAK PRIBADI DALAM PELAPORAN PAJAK PENGHASILAN ]]>
<![CDATA[Ismail Rasulong]]>;
<![CDATA[Lisdayanti Lisdayanti]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v1i2.2918
<![CDATA[Penelitian ini bertujuan mengetahui peran aspek moralitas, kepatuhan dan pemahaman wajib pajak pribadi dalam laporan pajak penghasilan. Metode yang digunakan yaitu metode kualitatif diskriptif dengan menggunakan teknik pengumpulan data yaitu menggunakan kuesioner, dokumen, dan pengamatan. Hasil Dari penelitian yang dilakukan menunjukkan bahwa dilihat dari aspek moralitas, kepatuhan dan pemahaman wajib pajak di KPP Pratama Makassar Selatan masih rendah, karena wajib pajak orang pribadi yang terdaftar pada KPP Pratama Makassar Selatan, kurang menanamkan kesadaran dari dalam diri mereka untuk membayar pajak.]]>
<![CDATA[PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN ]]>
<![CDATA[Lina Mariana]]>;
<![CDATA[Yola Miranda]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3400
<![CDATA[This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.]]>
<![CDATA[EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Bashiruddin Ahmad]]>;
<![CDATA[Buyung Romadhoni]]>;
<![CDATA[Muhammad Adil]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3401
<![CDATA[Generally this research aiming to know the effectiveness of vehicle tax collection in Shared Office : One Roof System Office located in Gowa Districts. This research use descriptive research method that objectively give the correct description or explanation related to the real condition of the research object. The data collection techniques that is used are interview and observation. in shared office : One Roof System Office in GowaDistricts is already effective in vehicle tax collection. Although, there are still many obstacles were encountered. One of it is the lack of awareness of the citizens to pay the tax on time which result in taxpayers pile up the vehicle tax payments. But, in payment procedure of vehicle tax is already good because it does not take a long time in vehicle tax paymentmatter.]]>
<![CDATA[KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH ]]>
<![CDATA[Hesti Pratiwi]]>;
<![CDATA[Muhaimin Muhaimin]]>;
<![CDATA[Wa Ode Rayyani]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3402
<![CDATA[This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factors]]>
<![CDATA[PENERAPAN PELAPORAN PAJAK BERBASIS E-FILING DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Agus Salim HR]]>;
<![CDATA[Faidul Adzim]]>;
<![CDATA[Reza Wahyudi]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3403
<![CDATA[The study aims to find out how the influance of E-filing in effort to increase the obligation of taxpayers in the southerm makassar tax service office. The subject of the study is the southerm makassar tax service office. This research data collection technique is by conduction observation and interviews directly with parties. This result of this study apply that the exixtence of an E-filing based tax reporting system can improve tax complience is very effective. This can be seen from secondary data obtained from the parties concerned.]]>
<![CDATA[PENERAPAN SURAT KETETAPAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PPH ORANG PRIBADI ]]>
<![CDATA[Andi Rustam]]>;
<![CDATA[Della Fadhilatunisa]]>;
<![CDATA[Nurfasilah Nurfasilah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3404
<![CDATA[Taxpayer compliance is seen from the notification letter reported by the taxpayer. The tax assessment letter can be seen from the number of tax assessment letters issued. This study uses secondary data obtained from the West Makassar Primary Tax Office for 2016 to 2018 by using data collection documentation and data analysis techniques. The results of the study prove that taxpayer compliance and tax assessment letters affect the income tax on personal income in West Makassar Primary Tax Office. Based on the level of the ratio of tax revenue to income tax assessments each year from 0.5% to 23.8%. The benefit gained from this research is to provide answers to the problems studied and can be used as input for those who experience and are directly involved with this title.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP FRAUD PADA PERUSAHAAN PERBANKAN ]]>
<![CDATA[Muzdalifah Muzdalifah]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v3i1.3406
<![CDATA[The purpose of this study was to analyze the effect of good corporate governance (GCG) againts fraud on companies listed on the IDX. The data in this study were obtained from compulsory taxes obtained at the North Makassar KPP that were received as respondents. This study uses secondary data with a purposive sampling method with several criteria, so the sample size is 13 banks. Data analysis method used is regression analysis. The results of this study partially, Good Corporate Governance proves negative and significant effect on fraud.]]>
