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Nur Sandi Marsuni
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INDONESIA
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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PENGARUH KONSULTASI PERPAJAKAN DAN PENGAWASAN PERPAJAKAN OLEH ACCOUNT REPRESENTATIF TERHADAP KEPATUHAN WAJIB PAJAK DI DJP KPP PRATAMA MAKASSAR SELATAN Subhan Subhan; Edy Susanto
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3407

Abstract

This research was conducted with the aim of: (1) To analyze the effect of consultation by the Account Representative on taxpayer compliance; and (2) To analyze the effect of supervision by the Account Representative on taxpayer compliance at the Makassar South KPP. This study uses primary data through a survey of 100 corporate and individual taxpayer respondents. The analysis used in this study is multiple regression analysis, which is a regression model to analyze more than one independent variable. The results of this study are (1) Based on simultaneous tests, consultations provided by Account Representatives and supervision provided by Account Representatives have a positive and significant effect on taxpayer compliance, (2) Based on partial tests, tax consulting variables provided by Account Representatives, and supervision provided by the Account Representative has a significant effect on taxpayer compliance.
PERSEPSI MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA (PTS) MAKASSAR MENGENAI HUBUNGAN ANTARA PENGALAMAN DENGAN KINERJA PEMERIKSAAN PAJAK PADA KPP PRATAMA MAKASSAR Rosmawati Rosmawati; Muhammad Nur
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3408

Abstract

This study has a specific purpose to be obtained to determine the perception of PTS accounting students about the relationship between experience and motivation to check with tax audits at Makassar Primary Tax Office. This research was conducted using qualitative qualifications. The method of data collection is done by survey method and questionnaire on accounting students' perceptions regarding the relationship between audit experience and motivation with tax audit performance. The sampling technique using purposive sampling technique. The technique of collecting data through primary data, and then the data are analyzed using descriptive qualitative analysis, and analysis of product renewal coefficients. Simultaneous research results, Perception of accounting students of PTS UMI said that there was a very low positive relationship with the value of conflict -0.101 in accounting students of PTS Unismuh Makassar said that there was a negative relationship with a comparison value of -0.101. In this research, the output target to be achieved is to produce a national journal, so that the output target can contribute to students or improve in developing insight knowledge in the field of tax accounting
UPAYA PENINGKATAN AKUNTANSI PENJUALAN MELALUI MOTIVASI KERJA KARYAWAN Zalkha Soraya; Andi Arifwangsa Adiningrat; Sri Andayaningsih; Rahmansyah Rahmansyah
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3409

Abstract

The purpose of this study was to determine efforts to increase sales accounting through employee work motivation. Data in this study, carried out at PT. Megahputra Sejahtera Main Mobil Suzuki Gowa. This study uses a saturated sampling technique. the sample used was 38 people. Data analysis method used is central tendency and analysis statistic descriptive The results of this study indicate that employee motivation is related to sales accounting variables, this means that an employee with good communication tries to be motivated to improve sales accounting by efforts to improve product quality and competitive prices
PENERAPAN PELAPORAN PAJAK MENGGUNAKAN E-FILING Rustan Rustan; Syifa Ainun Qalbi; Muhammad Rusyidi
Jurnal Riset Perpajakan: Amnesty Vol 3 No 1 (2020): Mei 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i1.3410

Abstract

Director General of Taxes provides easy service for Taxpayers in reporting the amount of tax that must be paid because Taxpayers do not need to come directly to the Tax Office to fulfill their tax obligations in terms of SPT submission, for Electronic Technology tax officers they can facilitate database management.  The application of e-filling is a step that is expected to be able to provide excellent service to the community so that it can increase the satisfaction of taxpayers as well as the application of e-filing which is expected to provide satisfaction to taxpayers. This study aims to determine the application of tax reporting using e-Filing and taxpayer satisfaction with tax reporting using e-Filing at KPP Pratama, North Makassar.  This study uses a type of descriptive qualitative research, trying to find out how the application of e-Filing as a new application in SPT delivery as well as how compulsory satisfaction with the use of e-Filing in delivering annual SPT. The data used in this study are secondary and primary data.
TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN e-SPT PAJAK PENGHASILAN PADA KANTOR PAJAK (KPP) PRATAMA MAKASSAR BARAT Abdul Wahab
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4404

Abstract

This study aims to determine the level of individual taxpayer compliance in reporting e-SPT income tax at the Pratama West Makassar Tax Office (KPP). The type of research used is descriptive and qualitative where the researcher describes the results of the observations and analyzes the data based on what is obtained in the field. The research was conducted from 1st  May to 31 June 2020. And after conducting analysis and discussion at the West Makassar tax service office (KPP), the researchers concluded that the level of taxpayer compliance at the West Makassar Tax Office (KPP) Pratama West Makassar shows that individual taxpayers in reporting e-SPT Taxes in a timely manner are classified as lacking. obey this because the percentage level of compliance from 2018 to 2019 has decreased from year to year. Due to several factors, namely the taxpayer does not know the due date for reporting the e-SPT for Income Tax, the taxpayer forgets to report t he e-SPT and also the taxpayer is not in Makassar City so that the taxpayer cannot report the e-SPT.Abstract written in English which contains the main issues, research objectives, methods / approaches and research results. Abstract written in one alenia, no more than 250 words.
EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN TEMPAT WISATA PADA PENDAPATAN ASLI DAERAH KABUPATEN MAROS Masrullah Masrullah
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4405

Abstract

This study aims to provide an overview of the effectiveness of ollecting local taxes on hotel taxes and tourist attractions in the 2013 maros regency financial institutions up to 2017. To achieve the purpose of this study, the research method used is qualitative field research or failed research with a descriptive approach that provides a clear picture of the problem of the problem under study, interpret and explain the data systematically obtained from the office of the regional finance agency in maros regency, which is conducting interviews with respondents containing sstatements. Based on the results of local tax collection it can be concluded that the level of effectiveness of hotel and tourist tax revenues in maros regency is not effective and is quite effective with achievement rates covering 100%. In hotel tax receipts ini 2013 to 2017 maros regency has been effective at 118,408% and tax revenue can be as early as 2013 to 2017 effective 72,00%.
PENGARUH KOMPENSASI EKSEKUTIF DAN KARAKTER EKSEKUTIF TERHADAP PENGHIDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY,REAL ESTATE, DAN BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI Sahril Syahruddin; Muh Suun; Darwis Lannai
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4408

Abstract

This study examined the influence of executive compensation and executive character on the tax avoidance. Sample of this research was property, real estate and building construction industry which is listed in Indonesian Stock Exchanges during 2014-2018. This research used purposive sampling method, the number of property, real estate and building construction that were became 19 companies with 5 years observation. Hypothesis in these research were tested by multiple regression model. The result of this research showed that (1) Executive compensation has a significant effect on tax avoidance. (2) The executive character has a significant effect on tax avoidance.
EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB-P2) DI DESA TIBONA KECAMATAN BULUKUMPA KABUPATEN BULUKUMBA Muh Yasin Noor
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4409

Abstract

The purpose of this study was to study the level of land and building tax (PBB) receipts in Tibona village, Bulukumpa Subdistrict, Bulukumba District, anything that affects the level of acceptance of land and building tax revenue. The type of research used descriptive qualitative where the researcher describes the results of observations and analyzes the data obtained in the field. This Final Project is the result of research conducted from March 6, 2019 to May 6, 2019. After analyzing and discussing the problems, the researcher concluded that the level of effectiveness of land and building tax receipts in Tibona Village, Bulukumpa Subdistrict, Bulukumba District, in terms of compliance levels increased even though it was still quite effective, because there were still many taxpayers who had not paid attention to their obligations and lack of knowledge and understanding in paying taxes, and late billing, in this case, the Bontolanran village government in collecting taxes and lack of human resources (HR).
EFEKTIVITAS PEMERIKSAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PARE-PARE Muhammad Adil; Naidah Naidah; Dian Rahayu
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4410

Abstract

The purpose of this study is to measure the level of effectiveness of tax audits based on SP2 and based on the realization of tax audit receipts. This research uses descriptive research with a qualitative approach. The location of this research is KPP Pratama Parepare. The results of this study indicate that the level of effectiveness of tax audits based on SP2 at KPP Pratama Parepare from 2014 to 2018 is in the very effective category. The level of effectiveness of tax audits based on SKP at KPP Pratama Parepare in 2014 was included in the ineffective criteria, 2015 included in the ineffective criteria, 2016 included in the ineffective criteria, 2017 included in the ineffective criteria, 2018 included in the very effective criteria. Factors that affect the effectiveness of tax audits include the attitude of taxpayers, tax auditors, short tax audit time, taxpayer psychology, office facilities, communication, as well as support from leaders and good cooperation between divisions.
PENGARUH NORMA SUBJEKTIF, KEWAJIBAN MORAL DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA MAKASSAR UTARA Sitti Rahma Sudirman; Darwis Lannai; Hajering Hajering
Jurnal Riset Perpajakan: Amnesty Vol 3 No 2 (2020): November 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v3i2.4412

Abstract

The purpose of this research is to identify and analyze the influence of subjective norms, moral obligation, and taxpayer formal compliance towards the compliance of tax payers in KPP Pratama Makassar Utara. The data required in this study is primary data in the form of respondents’ assessment of subjective norms, moral obligation, taxpayer formal compliance and the compliance of tax payers in KPP Pratama Makassar Utara. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The result shows that simultaneously, subjective norms, moral obligation, and taxpayer formal compliance are influential towards the compliance of tax payers in KPP Pratama Makassar Utara. Meanwhile the result of partial test (t-test) shows that subjective norms and moral obligation are partially have significant and positive influences towards the compliance of tax payers. Taxpayer formal compliance on the other hand, partially has positive and insignificant influence towards the compliance of tax payers.

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