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Kahar Saleh
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Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
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INDONESIA
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 6, No 1 (2023): Mei 2023" : 14 Documents clear
General Income Tax Article 23 Galuh Tresna Murti; Selvia Eka Restu; Vina Aprilia Nursari; Widialestari Widialestari
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10817

Abstract

This Journal discusses about Income Tax (PPh) 23. This journal use qualitative methods with the type of document study research. PPh Article 23 or PPh 23 is a type of income tax (pph) in indonesia. In short, PPh 23 is a tax that is imposed on income on capital, participation in services, prizes, interest, dividends, riyals, or prizes and awards, other than those deducted from PPh Article 21. This type of income occurs due to transactions between parties who provide income and the party receiving the income
Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Nur Sandi Marsuni; Yulitasari Yulitasari; Kartini Kartini; Yohanis Rura
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Terms and Conditions for Objection, Appeal And Reconsideration in the Tax Court Alya Shafadilla; Rini Dyah Puspo Sari; Sausan Qorina; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10814

Abstract

This study aims to explain the terms and conditions of objection, appeal and review. The legal remedy that can be taken by taxpayers in the event of a tax dispute is by filing an objection. if you feel dissatisfied with the results of the objection, you can proceed by filing an appeal to the tax court. In principle, the tax court's decision is final and has permanent legal force, nor can a lawsuit be filed in a general court, state administrative court, or other judicial body. However, if the disputing parties are dissatisfied with the tax court decision, it is still possible to take the last resort in the form of extraordinary legal remedies, namely by submitting a judicial review of the tax court decision to the Supreme Court.
Mechanism Of Determining And Collection Motor Vehicle Tax Andi Rustam; M. Hidayat; Rezky Firmansyah Hr
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10818

Abstract

This study aims to find out the procedures for determining motor vehicle tax and to find out the mechanism for implementing and collecting motor vehicle tax at the Regional Revenue Agency Office of South Sulawesi Province This research data collection technique is to conduct library studies and interviews directly to the parties used as informants. The results of this study revealed that at the time before the taxation of motor vehicles, it is necessary to check the identity of the vehicle starting from the inspection of the vehicle's brand, vehicle type and vehicle manufacturing year. Tax will be collected at the Samsat Office
Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers Pratiwi Pratiwi; Fadhilah Syahrani Elpriyan; Putri Putri; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10809

Abstract

In the Indonesian government, there is development that covers various aspects with the aim of realizing development, so the state requires self-assessment to register with the KPP to get NPWP and NPPKP. This research is formulated as follows: understanding of NPWP and NPPKP, sanctions for not registering NPWP, and NPWP as a means of tax administration. Sanctions for not registering NPWP and NPPKP, will result in administrative sanctions of 2% to 48%, in confinement for 6 months to 6 years, including a fine of twice the tax payable and the maximum amount of tax to be paid. As a result, sanctions can increase taxpayers' awareness of the importance of fulfilling their tax obligations.  According to Law Number 28 of 2007 Article 1 No. 6 Taxpayer Identification Number is a number given to taxpayers as a means in tax administration which is used as a personal identification or identity of taxpayers in carrying out their tax rights and obligations. Meanwhile, according to Resmi (2019) the Taxpayer Identification Number (NPWP) is a tool in tax administration that is used as a personal identification or identity of taxpayers.  
Analysis and Calculation of PPH Article 21 For Permanent Employees on Regular and Unregular Income Affanza Favernanda Akhlaqul Abrar; Hengky Reynaldi Chan; Galuh Tresna Murti; Sultan Hanif Wibisono
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9883

Abstract

Employees are people who have provided services in the form of labor or work for which they will be paid according to the services they have provided to the Institution. Payments received by employees in the form of salaries given per certain period, these salaries will later be subject to tax which will be calculated as the employee's contribution to the state. Based on PPh article 21, taxes taken from income in the form of income tax are types of taxes taken based on salaries, wages and other payments received by employees.
Understand the meaning and provisions for the administration of bookkeeping and tax records based on general provisions and tax procedures in Indonesia M. Daffa Rajendra; Alysha Putri Rachman; Aura Yuliana W; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10820

Abstract

Taxes are a mandatory contribution to the state. Where taxes are one of the state income. The purpose of writing this article is to provide information about taxation  in general and  get basic reasoning about the general procedures and provisions of taxation as a useful knowledge base for implementing tax law.  Writing is carried out using qualitative methods with sources obtained by means of literature studies. The result of this research is the existence of a system in tax collection, tax rates, principles, arising and elimination of tax debt, as well as obstacles to tax collection. So it is found that in taxation there is a collection system, as well as principles and rates that are adjusted to the tax subject and tax object. And there are obstacles in collecting taxes, as well as the causes of the emergence and elimination of taxes.
Analysis of Income Tax Article 21 Alya Sadila; Galuh Tresna Murti; Nisaul Fitri; Riska Indah Viana; Syifa Syarifah Annida Chasanah
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10810

Abstract

Income Tax Article 21 regulates withholding tax on income earned by individual taxpayers in connection with work, services, and activities. The purpose of this study is to find out the tax subject, tax object, tax withholding, and calculation of Article 21 Income Tax, and so that people who have income have a better understanding of the calculation of Article 21 Income Tax. The research method used is the qualitative research method. Based on the results of the analysis of Income Tax Article 21, it can be seen that there are different ways of calculating.
Value Added Tax (Vat) Restitution Process For Construction Services At The Tax Consultant Office Andi Arifwangsa Adiningrat; Rustan Rustan; Ainun Mardiyah
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10815

Abstract

The value of tax value of the tax payment of tax payments by the Company's contact, the taxpayer not only has the right to pay taxes but also have the right to revisit tax payments that have been experiencing excess. The purpose of this study is to know and evaluate the value of the value of tax value (VAT) on construction services at the Tax Consultant Office in Makassar. This study was done at the Office of the Massaniga Cost column for the sample using the customer data which is a taxpayer for construction activities. Techniques in this study using applied qualitative techniques. The research data obtained the author through field research both by observation and interview and supported by the acquisition of documents from the research place. The results showed that evaluation of the value-added tax restitution for the construction of existing Office of the Massaniga PE-companion tax consultant, successfully effectively.
Functions and Reasons for the Published of Notice of Tax Assessment (SKP) and Notice of Tax Collection (STP) based on the General Provisions and Tax Procedures Law (KUP) kesia atira simanjuntak; Jelita Miguela Da Silva Martins; Try Liani; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9768

Abstract

This study aims to explain the functions and reasons for the issuance of Notice of Tax Assessment (SKP), Notice of Tax Underpayment Assessment (SKPKB), Notice of Additional Tax Underpayment Assessment (SKPKBT), Notice of Overpayment Assessment (SKPLB), Notice of Nil Tax Assessment (SKPN) and Notice of Tax Collection (STP) based on the Law on  General Provisions and Tax Procedures (KUP). Because there are still many taxpayers who do not understand why these letters were issued and many still do not know what their function is. This study uses a qualitative approach. Data collection is done through analysis, data collection, and drawing conclusions. The results of this study indicate that all types of SKP and STP are issued because there are taxpayers who report that their tax bills have been overpaid, and there are also those who, when examined, show that there is an underpayment and there are also those who do not have the amount of tax owed. And based on the results of research Tax Collection Letters are issued to make tax bills and make bills for sanction fees in the form of fines or interest.

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