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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 14 Documents
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Search results for , issue "Vol 5, No 1 (2022): Mei 2022" : 14 Documents clear
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
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
The Influence Of Tax Planning, Earning Growth, Asset Management, And Good Corporate Governance On Company Value Arhayu Lik,anatus Sholikah; Sri Andriani
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.v5i1.7503

Abstract

This study aims to examine the effect of tax planning, earning growth, asset management and good corporate governance on firm value. The sample in this study were companies listed jakarta Islamic Indeks (JII) that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2020, based on the purposive sampling method obtained 17 companies. In this study the data were processed using SPSS with multiple linear regression. The method of testing the hypothesis uses a significance level of 5%. The result showed the tax planning variable is calculated by ETR and BTD has a negative effect on firm value. Earning growth has a positive effect on firm value. Asset management has a positive effect on firm value. Good corporate governance has no effect on firm value.
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 Tax Aggressiveness, Return On Assets, Leverage and Size on Corporate Social Responsibility (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019 Period) Maria G. I. D. Sarmento
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.v5i1.7499

Abstract

The Purpose of this study is to analyze the effect of tax agrrissiveness, return on assets, leverage adn size on corporate social responsibility (CSR). This study uses the independent tax agressiveness with ETR (Effective Tax Rates), Return On Assets (ROA), Leverage and size while the dependent variable in this study is orporate Social Responsibility (CSR). The population on this study was manufaturing companies listed on Indonesia Stick Exchange. Sample were taken by purposive sampling method. The total sample for this study is 76 samples tkane from 20 companies. Data where analyzed using ordinary least square regression, analysis model with the help of software SPSS25. The result of this study idicate that the independent variable tax agressiveness , ROA and leverage have significant possitive effect on CSR, while size  has no effect on CSR
The Effect Of Tax Awareness, Tax Sanctions And Quality Of Services On Taxpayer Compliance In Paying For Motor Vehicles In Tangerang District wulan safitri; Imam Hidayat
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.v5i1.7505

Abstract

The purpose of this study is to analyze the influence of taxpayer awareness, tax sanctions and quality of service on taxpayer compliance in paying for motor vehicles in 2021. The method used is a quantitative method with primary data obtained from the dissemination of questionnaires, the sample in this research is a taxpayer in the SAMSAT Balaraja area of Tangerang Regency by using a sampling technique that is random sampling, the data analysis technique used is multiple linear regression. The results of this study showed that partially the variables of taxpayer awareness had a positive and significant effect, while the variables of tax sanctions and quality of service had a positive but insignificant effect. Meanwhile, simultaneously variable free taxpayer awareness, tax sanctions, and quality of service together have a significant relationship to the variables tied to it, namely taxpayer compliance
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 Effect Of Size, Roa, And Leverage On Tax Avoidance On Property & Real Estate Companies Listed On The Indonesia Stock Exchange For The 2018-2020 Period Imam Hidayat; Pika Prawesty
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.v5i1.7500

Abstract

The purpose of this study is to identify and analyze the effect of Tax Avoidance on Size, ROA and Leverage on sector property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The population used in this study were all companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Sampling techniques in this study used purposive sampling methods, and samples in this study as many as 10 companies. The data analysis method used in this study with the Eviews program version 12. The results of this study showed that Size, ROA and Leverage have a positive effect on Tax Avoidance
Motor Vehicle Fuel Tax Effectiveness And Contribution To Regional Original Revenue Managed Bpprd Provsu Eni Saputri; Juliana Nasution
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.v5i1.7506

Abstract

This study aims to determine the effectiveness and contribution of motor vehicle fuel taxes to Regional Original Revenue managed by the BPPRD of North Sumatra Province in 2017 to 2021, to determine the causes of not achieving the motor vehicle fuel tax target and the efforts that must be made to optimize PBBKB. This study uses a qualitative research with a descriptive approach. The data used by researchers are quantitative and qualitative data. Data collection techniques used are observation, interviews and documentation. The results showed that the percentage of the effectiveness of the motor vehicle fuel tax in 2017-2020 fluctuated and in 2020 the realization did not reach the target with effective criteria. As for the contribution to Regional Original Revenue, in 2017-2021 it fluctuated and the contribution criteria were declared to be less contributing every year. The factor causing the PBBKB target has not been achieved, namely the 2020 APBD changes which increased to Rp.882,786,893,431 with the realization of Rp.812,843,402,651 or 92.08%. Efforts must be made to optimize PBBKB, namely issuing Governor Regulation No. 1 of 2021 contains tariff increases and reconciliation, especially with Pertamina
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

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