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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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EVALUASI PENERAPAN PERUBAHAN TARIF UMKM TERHADAP KETAATAN WAJIB PAJAK UMKM KOTA MAKASSAR Muhaimin Muhaimin; Akhmad Akhmad; Andi Arifwangsa Adiningrat; Karmila Oktafiana
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.v3i2.4413

Abstract

This study aims to answer the problem regarding the Application of Tariff Changes for Micro, Small and Medium Enterprises (MSMEs) to the compliance of the Makassar City UMKM Taxpayers. This research is a type of research that uses descriptive qualitative methods. This research data includes primary data and secondary data. The results showed that after implementing the policy of changing the MSME rate from 1% (PP 46 2013) to 0.5% (PP 23/2018) the level of taxpayer compliance has increased. This is evidenced by the increasing number of new taxpayers who register to obtain Taxpayer Identification Number (NPWP). The advantage felt by MSME players is that the tax imposed is now much lower than before. West Makassar KPP Pratama also benefited, as evidenced by the amount of tax revenue from West Makassar KPP Pratama in 2018 experiencing a significant increase.
PROSEDUR PEMUNGUTAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA PENGIRIMAN PAKET PADA PT POS INDONESIA (PERSERO) MAKASSAR 90000 Siswati Rachman
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.v3i2.4414

Abstract

This study aims to determine the procedure for collecting value added tax (VAT) for package delivery services at PT POS INDONESIA (PERSERO) Makassar 90000. The type of research used is qualitative description, which explained between facts and data or information that has been obtained from the place of research.This research was conducted for two months from May 2019 to June 2019, at PT POS INDOENESIA (PERSERO) Makassar 90000. Techniques for collecting data using observation and interviews. The results of the research concluded that the procedure for collecting Value Added Tax (PPN), they are: 1) VAT collection starts when customers submit taxable goods (BKP) in the retail and corporate services section as VAT collectors, 2) Service section provides letter of receipt of receipt to the customer, 3) the service section prints the backsheet as proof of VAT collection then recorded by the accounting department, 4) After being accounted for by the accounting, backsheet and VAT payments deposited to the finance department and then deposited to the state treasury.
ENGARUH KUALITAS AUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 Mira Mira; A. Wirta Purnamasari
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.v3i2.4415

Abstract

This study aims to determine how the effect of audit quality on Tax Avoidance in banking sector companies listed on the Indonesia Stock Exchange (BEI) by using control variables (Company Size and Leverage). This type of research used in this research is descriptive quantitative. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test and multiple regression analysis. The sampling technique in this study used purposive sampling and obtained 27 banking companies with an observation period of 3 (three) years in order to obtain 81 sample units in this study. Based on the results of data analysis, it can be concluded that Audit Quality has a significant negative effect on Tax Avoidance. This means that the higher the audit quality, the lower the tax avoidance.
PENERAPAN SURAT PEMBERITAHUAN ELEKTRONIK (E-SPT) MASA PPN TERHADAP PEMENUHAN PEMERIKSAAN PADA WAJIB PAJAK BADAN (STUDI KASUS KPP MADYAMAKASSAR) Andi Rustam; Amran Amran; Rezki Wardani
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.v3i2.4416

Abstract

The purpose of this study is to answer the problem of how to implement an online service system, namely the application of electronic notification letters (E-SPT) which is carried out on tax audit compliance in accordance with Parker's theory (2011: 1) in the form of optimal information or optimal information services such as availability. , easy to understand, relevant, useful, timely, reliable, accurate and consistent. The basis of this research is a qualitative descriptive type of research. The techniques used in data collection are field observation, in-depth interviews, and documentation. Then the data and interview results obtained were analyzed descriptively qualitatively. From the results of the research conducted, it shows that there is data stating that the process of implementing an Online-based System for the fulfillment of the inspection has been implemented properly, it is proven that there is a very synchronous answer between service informants and tax audit informants and shows consistency by requiring all taxpayers to be registered at KPP Madya Makassar uses a sustainable online system. Therefore, in-depth socialization is needed so that all parties served and the parties served can optimize the online system.
PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Anggu Batari Mulyadi; Muh Su’un; Ratna Sari
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5303

Abstract

This study aims to obtain empirical evidence on the influence of family ownership variables and firm size on tax avoidance and the influence of independent commissioners variables as a moderating variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used Regression Analysis and Moderated Regression Analysis. The results of this study indicate that company ownership has no effect on tax aggressiveness and firm size has positive effect on tax aggressiveness. This study also shows that independent commissioners interaction is not able to moderate (weakens) the influence of family ownership on tax aggressiveness. Independent commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
PENERAPAN SELF ASSESSTMENT SYSTEM DALAM MENINGKATKAN KESADARAN ATAS KEPATUHAN MEMBAYAR PAJAK DIKABUPATEN GOWA Masrullah Masrullah; Asriati Asriati; Nur Reski Alfiah S
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5304

Abstract

This type of research is a qualitative descriptive study. Where the research is carried out in the field and the survey is directly in the place to be studied. The results of the research on the realization of tax reporting using the Self Assessment System at the Gowa Regency Revenue Agency in 2018, the tax revenue was IDR 11,056,558,000 out of 326 total tax receipts registered with the SPT. And so, in 2019 the tax revenue was IDR 13,870,577,200 out of the 181 total tax revenues registered in the SPT. Therefore, the percentage of tax compliance achieved by the Regional Revenue Agency of Gowa Regency in 2018-2019 was 49.16%.
PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Aqilah Khairunnisa; Andi Nurwanah; Hamzah Ahmad
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5305

Abstract

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP  Pratama South Makassar. The data analysis technique used  descriptive statistical techniques and Multiple Linear Regression assisted  by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL DAN PAJAK RESTORAN PADA KANTOR BAPENDA KABUPATEN GOWA Muhammad Adil; Rustan Rustan; Naidah Naidah; Andi Amelia Cahyanti
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5306

Abstract

This study aims to determine the effect of taxpayer awareness, as well as taxpayer compliance in paying hotel tax and restaurant tax in the regional revenue agency of Gowa Regency.               This research is a qualitative descriptive type of research. This research data includes primary data and secondary data. Data collection techniques using library research techniques and documentation study research. The results showed that the factors that influence taxpayer compliance to pay hotel tax and restaurant tax at the regional revenue agency of Gowa Regency are still very ineffective due to the level of compliance and awareness of taxpayers themselves who are still lacking in paying their taxes. In the implementation of the research, there are still obstacles that affect the awareness and compliance of taxpayers in paying hotel taxes and restaurant taxes in the regional revenue agency of Gowa Regency. The benefit obtained 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.
IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Harini Lestari; Mursalim Laekkeng; Andi Nurwanah
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
IMPLEMENTASI PEMOTONGAN PAJAK PPH PASAL 4 AYAT 1 ATAS JASA HONORARIUM DAN IMBALAN PNS DILUAR GAJI PADA KANTOR BAPENDA KABUPATEN BULUKUMBA nasrullah nasrullah; Andi Arifwangsa Adiningrat; Pratiwi Hamzah; Yuyun Wahyuni Sukma
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5309

Abstract

This study aims to determine the implementation of withholding income tax article 4 paragraph 1 on honorarium and compensation for civil servants outside of salary at the BAPENDA BULUKUMBA. district office. This type of research is a qualitive descriptive study. Where research is carried out in the field and the survey is directly in place to be studied. Research Result Based on data obtained from the Bapenda of Bulukumba Regency and the data processing carried out by researchers according to the PPh 1984 Law that the income subject to taxatipn has the following elements, that what includes income is any addictional ability to control goods and service obtained by the taxpayer, the ratte of withholding income tax articel 4 paragraph 1.

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