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Kahar Saleh
Contact Email
kahar.saleh@unismuh.ac.id
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amnesty@gmail.com
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Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
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Kota makassar,
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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 116 Documents
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EFEKTIVITAS PENERIMAAN PAJAK HOTEL DAN KONTRIBUSINYA TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA MAKASSAR Rualiaty Rualiaty; Amran Amran; Kasmida Kasmida
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.v1i2.2915

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan pajak hotel dan kontribusinya  terhadap  peningkatan Pendapatan Asli Daerah (PAD)Kota Makassar, jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Data yang diolah adalah Data yang diperoleh dari hasil wawancara serta laporan keuangan tahun 2016. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi lapangan, wawancara serta Tanya jawab. Berdasarkan hasil penelitian ini dapat disimpulkan secara keseluruhan kontribusi pajak hotel pada tahun 2012-2016 memberikan kontribusi yang baik terhadap Pendapatan Asli Daerah (PAD) sehingga dapat mempengaruhi jumlah PAD yang diterima. Dan dari hasil tersebut dapat diketahui bahwa pajak hotel “sangat berkontribusi” dalam meningkatkan PAD di tiap tahunnya.
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.
PENGARUH KESADARAN WAJIB PAJAK TERHADAP EFEKTIFITAS PEMUNGUTAN PAJAK Rustan Rustan; Mira Mira
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2525

Abstract

This research aims to determine the effect of taxpayer awareness on the effectiveness of tax voting in Makassar region in 2016, population of this research is KPP Pratama Makassar South District Office of Regional Directorate Regional tax general of Makassar. The number of samples spread out by 50 but returned as many as 32 people willing to become respondents. The data analysis technique used in this study is a multiple linear regression analysis. The results of this study showed that the taxpayer awareness (X1) has a significant effect on the effectiveness of the tax poll where the value of the calculated T is 0,028 0.05 (5%). 
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 AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIFITAS BIAYA OPERASI PADA PT. PLN WILAYAH SULSELBAR Muhaimin Muhaimin; Amran Amran; Desi Kumala Sari
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2530

Abstract

Research aims to determine the role of operational audits can increase the effectiveness of operation cost control in Makassar city. The research method used is a qualitative descriptive analysis research method. The data collection techniques used are Library Research and field research that is by conducting interviews to operational audits.  The results of research using qualitative descriptive analysis suggest that the operational audit has a role in increasing the effectiveness of operating cost control. Based on the results of research and discussion that has been done can be concluded as follows: (1) Implementation of operational audit in PT PLN (Persero) Sulselrabar region always maintains its identification where operational auditors are given The freedom to complete its responsibilities honestly and to carry out its ability to audit.
PENGARUH SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DIMODERASI BUDAYA BUGIS MAKASSAR PADA KANTOR PELAYANAN PAJAK MAKASSAR SELATAN Muhummad Rusyidi; Nurhikmah Nurhikmah
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.v1i2.2916

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Makassar Selatan, dengan mempertegas sanksi perpajakan serta di perkuat oleh budaya siri na pacce sehingga akan mempengaruhi kesadaran wajib pajak untuk membayar pajaknya. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa sanksi perpajakan berpengaruh signifikan positif pada tingkat kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Selatan serta diperkuat oleh budaya wajib pajak itu sendiri yaitu budaya yang kental disebut siri na pacce pada diri wajib pajak.
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
PENGARUH PROFITABILITAS TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rustan Rustan; Endang Winarsih
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Mei 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2526

Abstract

Research aims to determine the influence of ownership structures, financial leverage, and profitability of profit leveling. Data collection In this research is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The sampling method used in this research is the purposive sampling method, so that a sample of 13 companies can be obtained.  While the data processing method used is multiple regression analysis.  The results of this research show that the variable ownership structure has a positive and significant effect on profit leveling, the financial leverage variable is positive and significant to the profit leveling, and the profitability variable Significant impact on profit leveling.
ANALISIS PERHITUNGAN & PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. INDUSTRI KAPAL INDONESIA (PERSERO) DI MAKASSAR Muh Alfian; Mira Mira; Muhammad Rusydi
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2846

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan dan pelaporan pajak pertambahan nilai yang di terapkan di PT. Industri Kapal Indonesia, Persero.Jenis penelitian yang digunakan dalam penelitian adalah penelitian studi kasus dengan pendekatan kualitatif dan kuantitatif. Data yang diolah adalah data berupa jumlah PPN masukan dan PPN keluaran yang disajikan selama lima tahun terakhir serta hasil wawancara terkait prosedur pelaporan pajak pertambahan nilai.  Teknik analisis data yang digunakan dalam penelitian adalah menggunakan analisis deskriptif komparati fdengan cara Mendata PPN masukan dan keluaran, Membandingkan PPN masukan dan keluaran dengan SPT Masa PPN, Membandingkan pencatatan dengan UU PPN kemudian menarik kesimpulan dari hasil analisis tersebut.
ANALISIS EFISIENSI BIAYA TENAGA KERJA LANGSUNG PADA PT. ADINATA SUNGGUMINASA Andi Rustam; Andi arifwangsa; Adiningrat Adiningrat
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Mei 2019
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2531

Abstract

Research is done with the aim of to know the cost-efficient direct manpower undertaken by the company PT. Adinata.. 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 quantitative analysis method is how to compare between real labor cost (Actual) with budgeted, which often happens deviation from budget called Variance. The results showed that based on the analysis observation that researchers have done showed that the efficiency rate of labor cost at PT. Adinata in a time span of 2014-2016 is 10.5586%. It shows that direct energy cost control is in the category of efficient and stable.

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