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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 186 Documents
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The Effect Of Taxpayer Awareness, Tax Sanctions, And Tax Knowledge On Taxpayer Compliance In Paying Land And Building Tax Amiroh Nabila
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7508

Abstract

The purpose of this study is to examine and determine the effect of taxpayer awareness, tax sanctions and tax knowledge simultaneously or partially on taxpayer compliance in paying Land and Building Tax. The population of this study is all Land and Building Taxpayers. The sample taken is 53 respondents. The type of data used is primary data. The data collection technique used is the questionnaire method, namely spreading (questionnaire). The data analysis technique used is the analysis method using multiple regression analysis, the coefficient of determination (adjusted R2). F test and t test. The results of this study are taxpayer awareness has a positive effect on taxpayer compliance in the Tangerang city area. Tax sanctions have a positive but not significant effect on taxpayer compliance in the Tangerang City area. Tax compliance has a positive effect on taxpayer compliance in the Tangerang City area. This study aims to reveal taxpayer awareness, tax sanctions, and tax knowledge on taxpayer compliance in paying land and building taxes. Taxpayer awareness has a positive and significant impact on taxpayer compliance in the area Tangerang City. Tax sanctions have a positive but not significant effect on taxpayer compliance in the Tangerang City area. Tax compliance has a positive and significant effect on taxpayer compliance
Application of Electronic System Reporting (E-Filling) in the Improvement of Tax Reporting Personal Income Andi Rustam; Wa Ode Rayyani; Ilham Akbar Wafir
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7509

Abstract

The study aims to find out (how increased electronic system reporting (e-filling) in personalized income tax reporting) the kind of research used is a qualitative research method. The author's data is the result of interviews to employees, data collection used in this study is observation, interviews and documentaries in which the author goes directly to interview one of watampone's primary system reporting (e-filling) in increasing personal income tax reporting
The Effect Of Profitability, Company Size, Leverage, And Liquidity On Tax Avoidance Jihan Kasrina
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7511

Abstract

This study aims to test and provide empirical evidence to prove that profitability, company size, leverage, and liquidity simultaneously or jointly have a significant effect on tax avoidance in the consumer good industry sector listed on the IDX from 2017 to 2020. This research method using quantitative data. Information analysis used in this research is descriptive statistical analysis, coefficient of determination test, f test, and t test. The procedure used is e-views version 12. This sampling method uses non-random sampling and purposive sampling methods. Based on the purposive sampling method, a sample of 10 companies was obtained. Profitability and leverage have an effect on tax avoidance in the consumer good industry sector from 2017 to 2020. Company size and liquidity have no effect on tax avoidance in the consumer good industry sector from 2017 to 2020.
The Effectiveness Of Using The Online Payment Monitoring System (Mpos) On Restaurant Tax Collection In Enrekang District Fatimah Fatimah; Hernianti Harun
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7512

Abstract

This study aims to determine the effectiveness of the use of MPOS on restaurant tax collection in Enrekang Regency and to find out what obstacles are faced by restaurant owners in collecting restaurant taxes using the Monitoring Online Payment System (MPOS). The analytical model used is the analysis of the calculation of potential revenue which is based on the number of restaurant taxpayers, the calculation of the effectiveness of the restaurant tax is based on the realization of revenue and potential revenue of the Restaurant Tax. The obstacles that are often faced by restaurant owners in collecting Restaurant Tax using the MPOS tool are the tax system that is difficult for the public to understand, the tax deposit system that imposes a burden on restaurant owners, and the lack of compliance level of taxpayers or customers. The results of the study are expected to help local governments increase local revenue (PAD), especially local taxes on restaurants in Enrekang Regency. MPOS is a tool that calculates the amount of tax collected every day in a restaurant. The owner of the restaurant is obliged to collect, the taxpayer is the customer who eats at the restaurant. With this tool, there will be honesty from the restaurant owner in its management system
Mechanism Of Calculation Of Advertising Tax Reporting And Delivery At Pt Mega Nikmat Persada Nusantara Makassar Moh. Yasin Noor; Lina Mariana; Adrian Adrian
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7513

Abstract

This research was conducted at PT Mega favors Persada Nusantara Makasaar with the aim of knowing whether the process of calculating and reporting and depositing billboard taxes at PT Mega Nimat Persada Nusantara is in accordance with the provisions of Perwali Makassar No. 40 of 2015. The method used in this research is descriptive in which each data is collected and analyzed then conclusions are drawn and the type of research used is descriptive qualitative. in accordance with the existing regulations in Makassar
The Effect of Taxpayer Compliance, Tax Audit and Tax Collection on Tax Revenue Nur Anita Chandra Putry; Dina Oktarina
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7514

Abstract

This study aims to test whether taxpayer compliance, tax audit and tax collection have an effect on tax revenue. The population in this study were individual taxpayers on the island of Belitung with a sample size of 115 respondents. The sampling technique for the respondents in this study used a non-probability sampling with a purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google form to respondents via social media such as WhatsApp and Facebook. Data were analyzed by multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that taxpayer compliance, tax audit and tax collection have a positive and significant effect on tax revenue
Managing Potential Tax Risks and Compliance Tichar Tambunan
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.7992

Abstract

Fulfillment of tax obligations in Indonesia adheres to a self-assessment system, which means calculating, depositing, and reporting the tax payable which will be carried out by the taxpayer himself. Although the government has given confidence to taxpayers with a self-assessment system, supervision must still be carried out to ensure the fulfillment of tax provisions. Managing potential tax risks and requests for information is important to respond to the applicable provisions in this case through the Circular Letter of the Director General of Taxes Number SE-05/PJ/2022 concerning Taxpayer Compliance Supervision. A tax payer's strategy is needed in responding to SP2DK by conducting a tax assurance review in order to be ready to face the Letter of Request for Explanation of Data and/or Information (SP2DK) from the authorities. Through tax assurance review, taxpayers can identify their own non-compliance risk based on how the authorities work in determining the risk profile of a taxpayer.
Penerapan Tax Earmaking Pada Pajak Kendaraan Bermotor (PKB) Di Provinsi Sulawesi Selatan Andi Pattarani
Jurnal Riset Perpajakan: Amnesty Vol 1 No 1 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.9182

Abstract

The research described in this final project aims to determine the application of tax allocation to motor vehicle taxes in the province of South Sulawesi. The type of research used is descriptive qualitative, i.e. the author takes special data obtained from observations and interviews conducted from August 9, 2018 to August 23, 2018. After analyzing and discussing the problem, the authors conclude that the application of tax earmarking has not been implemented on motor vehicle taxes in South Sulawesi province as they still encounter obstacles  to a single unit of original regional revenue (PAD) which translates into all regional taxes.  Tax revenue being mixed into one and it will be difficult to allocate motor vehicle tax revenue to tax allocation
Pengelolaan Pajak Bumi dan Bangunan di Kecamatan Bangkala Barat Kabupaten Jeneponto Andi Pattarani
Jurnal Riset Perpajakan: Amnesty Vol 1 No 2 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.9183

Abstract

This study aims to; 1) tofind out the effectiveness of the implementation of land and building tax collection carried out in West Bangkala District, Jeneponto Regency. , 2) uto know all the problems that arise in the implementation of the Land and Building Tax and 3) uto know whether the target of the Land and Building Tax is achieved or not. Especially in increasing development financing. The data analysis method used in this study is a qualitative descriptive analysis method. The results showed that: 1) the implementation of land and building tax collection in the West Bangkala district of Jeneponto Regency has been effective, 2) there are several obstacles in the implementation of the Land and Building Tax, namelythat there are taxpayers who are in arrears with their tax debts;  kis the perfectness of tax administration;  and sometimesthe collection time is not right 3) the land and building tax target in West Bangkala district, Jeneponto Regency has exceeded the target.
The Impact of Ownership Structure and Board Characteristics on Tax Avoidance Andy Lim; Meiliana Suparman
Jurnal Riset Perpajakan: Amnesty Vol 5 No 2 (2022): November 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i2.9209

Abstract

This study examines the impact of ownership structure and board characteristics on tax avoidance. A tax avoidance measure is the effective tax rate (ETR) and cash flow effective tax rate (CFETR). While the ETR quantifies taxable income, the CFETR demonstrates the difference between total tax expense and operating cash flows. The ownership structure includes managerial, institutional, foreign, family, and concentrated ownership. The size, independence, frequency of meetings, and gender diversity of the board indicate board characteristics. A purposive sampling method was used to select non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2021. Results indicate a significant positive effect of concentrated ownership and independent directors is found on tax avoidance (ETR and CFETR). On the other hand, the size of the board directors negatively impacts tax avoidance (ETR and CFETR). Furthermore, tax avoidance (ETR and CFETR) is unaffected by managerial, institutional, foreign, and family ownership, meeting frequency, and board gender diversity. The results of this study are still contradictory and not in line with previous studies because it includes data from the pandemic period. It implies the need for improvements in the implementation of good governance in order to achieve more profits through tax avoidance. A comprehensive governance system must ensure that every element plays a significant and active role in reducing the tax burden of a company within the legal corridor (tax avoidance)

Page 9 of 19 | Total Record : 186

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