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Kahar Saleh
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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 6, No 1 (2023): Mei 2023" : 14 Documents clear
Ambiguity Between The Placement Of Zakat Collecting Objects And The Tax Payable (Literature Study) Mira Mira; Faidul Adziem
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.v6i1.10811

Abstract

This study aims to determine the clarity of the ambiguity of the placement of objects to collect zakat and tax payable through the concept of zakat as a direct tax deduction, the opinion of scholars about zakat and taxes, the opinion of previous researchers about zakat as a direct tax deduction, the opinion of the Qur'an, hadith and regulations. the law on zakat and taxes, as well as the difference between zakat as a deduction from taxable income and zakat as a direct tax deduction. . This research was conducted by literature study method, namely the researcher used data collection techniques in the form of library research and literature review. The results of this study that zakat as a direct deduction of taxes or taxes payable (tax credit), is an effective way compared to zakat as a deduction of taxable income because there will be an increase in the tax ratio, namely the number of taxpayers will be more and more. Muslim taxpayers will be more eager to pay zakat and taxes, because there are no more double payments. 
General Provisions and Procedures for Taxation Avian Rezky Nevianto; Elsa Putri Delpani; Galuh Tresna Murti; Rizki Jodi Sulistyawan
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.v6i1.9781

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.
Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers Muhammad Khaedar Sahib; Andi Arifwangsa Adiningrat; Andi Jam'an; Nurhikmah Nurhikmah
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.v6i1.10834

Abstract

The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.
Analysis of the Tax Treatment of Inheritance Based on Laws Number 36 of 2008 Najwah Fadhilah; Galuh Tresna Murti; Najwa Salsabila Az-Zahra; Rahayu Dwi Suryaningrum
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.v6i1.10813

Abstract

Tax payment is a form of obligation for citizens. Income Tax Article 21 is one part of the applicable tax in Indonesia. The purpose of this study is to examine the tax treatment of inheritance calculations and compliance with the law based on Law No. 36 of 2008 concerning income tax. In this study using a qualitative approach method with bibliographical techniques. Based on the research results, it can be concluded that inherited assets are assets that are not subject to income tax (PPh) and inheritance can be categorized into 2 categories, namely tax subjects and non-tax objects. Inheritance is included as a tax subject if the inheritance has not been divided, while Inheritance in the tax object is the opposite of the tax subject. However, it can be categorized as a non-tax object if the heir has reported the Annual Income Tax Return (SPT PPh).

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