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Kahar Saleh
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kahar.saleh@unismuh.ac.id
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Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
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Amnesty: Jurnal Riset Perpajakan
Published by Universitas Muhammadiyah Makassar
ISSN : 27146308     EISSN : 27146294     DOI : https://doi.org/10.26618/jrp
Core Subject : Economy,
Economics, Econometrics & Finance
Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: Jurnal Riset Perpajakan terbit dua kali setahun, yaitu bulan Mei dan Oktober.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 2, No 2 (2019): November 2019" : 6 Documents clear
EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. CITRA SARI MAKASSAR Andi Rustam; Faidul Adzim; Andi Ummi Alifah
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2537

Abstract

Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar.  This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.
PENGARUH PPH 21 TERHADAP PENERIMAAN PADA KPP MAKASSAR SELATAN Dellah Fadhilatunnisa; Amran Amran; Arsi Cahyani
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2538

Abstract

This research was conducted to illustrate the extent of the influence of income tax acceptance of article 21 on tax revenues at Makassar's primary tax Service office. The method used in this research is a descriptive method with a quantitative approach. The research was conducted at Makassar South's primary tax office with methods of data collection in the form of document studies and field studies. Data analysis is expressed in the form of information that is developed with other data to obtain the clarity between variables so that the conclusion is withdrawn received or rejected hypothesis. The results showed that the results of the test that PPH article 21 have an effect on tax revenues at the primary tax office of the South Mkassar
ANALISIS PERENCANAAN PAJAK MELALUI PENYUSUTAN AKTIVA TETAP DAN PERHITUNGAN PAJAK BADAN PDAM TIRTA JENEBERANG KABUPATEN GOWA Andi Arifwangsa; Saida Said; Ulfa Husain
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2534

Abstract

In this research aims to whether with tax planning through the depreciation of fixed assets on the company can minimize the tax burden. This research uses a secondary method on the PDAM Tirta Jeneberang Regency Gowa.  Data used in this research is data on the annual report of the PDAM Tirta Jeneberang Regency Gowa. Data collection is done by collecting financial report data in the company year that is a sample of the research of PDAM company Tirta Jeneberang Kabupaten Gowa. The Data is collected by conducting a documentation method.  From the analysis conducted on the implementation of tax planning applied by the company with the prevailing taxation law apparently the company does not commit violations and still follow all applicable regulations.
PENGGUNAAN BASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH KABUPATEN WATAMPONE Rustan Rustan; Muhammad Chaikal
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2539

Abstract

Research aims to determine the use of the accrual base in the financial statements of Watampone District government.  The approach used in this research is a qualitative approach. The approach used in this research is a qualitative approach. The research object is located in the research location of the Office of Financial management and regional assets. While the time of this research will be implemented for 2 (two) months. The types of data used in this research are qualitative data, while the source of data obtained in this research is a secondary source. The results of this study show that the financial management apparatus in Bone District government has been aware of the accounting of the accrual base government like what. Government strategy in applying accounting base accrual has been running well in the district of BPKAD Bone and one of the constraints of the preparation of the accrual-based financial statements that are still turtles
ANALISIS POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MAKASSAR Muhaimin Muhaimin; Faidul Adzim; Firmansyah Firmansyah
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2535

Abstract

Research aims to know the large number of potential tax billboards in the city of Makassar, billboards tax collection, contributions to the contribution of local income tax, the effectiveness of the poll, as well as increased contribution efforts Income tax on the original revenue of Makassar city. This research uses data collection techniques in the form of literature review, interviews, and documentation. The results showed that the potential of the billboards owned by the city of Makassar for the year 2014 to 2016 increase annually, but there is still a potential that has not been shaken optimally. The Billboards tax collection system in place of the government of DISPENDA Makassar is the official assessment. For the year 2012-2014 the contribution of billboards tax on local tax and local revenue was increased annually, but there was a decline in local tax and local revenue in 2015 and 2016. The Collector
ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN BADAN GUNA MEMINIMALKAN PEMBAYARAN PAJAK PENGHASILAN BADAN PADA PT. BUMI SARANA BETON Andi Rustam; Mira Mira; Aswar Aswar; Ika Sartika
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): November 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2536

Abstract

research is done with the aim to know how to apply the tax planning conducted by PT Bumi Sarana Beton To minimize the burden of the company's income tax. In this study, the literature and observations review was by conducting research on the field through live interviews and data retrieval, related documents from the company as well as the use of books, and internet media. The data obtained in the analysis using a descriptive analysis is to exercise data of the commercial financial statements and the existing fiscal reports. The results showed that the application of tax planning by the company has been in accordance with the prevailing tax laws and with the implementation of taxation planning hence the saving of income tax expenses amounted to Rp 133,456,401.

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