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INDONESIA
RESTITUSI : Jurnal Riset Perpajakan
Published by Creative Commons Attribution 4.0 International License
ISSN : -     EISSN : 28284550     DOI : https://doi.org/10.33096/restitusi.v2i01
Core Subject : Economy,
Economics, Econometrics & Finance
RESTITUSI Jurnal Riset Perpajakan merupakan karya penelitian untuk menerbitkan artikel yang melaporkan hasil Ilmu Perpajakan. RESTITUSI Jurnal Riset Perpajakan mengundang manuskrip tentang berbagai topik Ilmu Perpajakan, namun tidak terbatas pada fungsional Ilmu Perpajakan; Akuntansi Perpajakan; Tax Planning; dan elektronik Tax.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
 1   2 
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA Fitriadi Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to analyze the effect of understanding tax regulations on taxpayer compliance and tax sanctions on taxpayer compliance. The research was conducted at the North Makassar Tax Office, with a research sample of taxpayers registered at the North Makassar Tax Office. The results of the study indicate that the understanding of tax regulations has a positive and significant effect on taxpayer compliance, as well as tax sanctions that have a positive and significant effect on taxpayer compliance.
FAKTOR-FAKTOR PENGHAMBAT DALAM PENERAPAN PERENCANAAN PAJAK DI CV MAITRI HARMONIS JAYA Natalie Reyne Lumentah
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to determine the inhibiting factors in the application of tax planning at CV Maitri Harmonis Jaya. The data in this study were obtained from observations and interviews from CV Maitri Harmonis Jaya. This study uses primary data obtained directly by conducting interviews and observations on the company as the object of research. The data analysis method used is descriptive. The results showed that: The inhibiting factors in the implementation of tax planning at CV Maitri Harmonis Jaya were Tax Socialization and Understanding of Tax Procedures.
Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak ahmad hamid; Wiwin Sultraeni; fitriadi Fitriadi; Jacob Breemer
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to examine the effect of tax knowledge, service quality and satisfaction level on taxpayer compliance with e-filling users. The data in this study were obtained from taxpayers registered at the North Makassar KPP Pratama who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 100 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of tax knowledge, service quality and satisfaction level had a positive and significant effect on taxpayer compliance with e-filling users.
Implementasi Pemungutan Pajak Kendaraan Bermotor Dan Bermobil Dalam Meningkatkan Sistem Layanan Samsat Drive Thru Dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Pada Kantor Samsat di Kota Makassar Hamida Hasan; Riza Amalia Rifani
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

The purpose of this study is to analyze the collection of motorized vehicle taxes and cars in improving the drive-thru Samsat service system at the Samsat Office in Makassar City the results of the analysis, it shows that the collection of motorized vehicle taxes has a positive and significant effect in improving the drive-thru Samsat service system. Based on the results of the analysis showed that the collection of motor vehicle tax has a positive and significant effect in increasing taxpayer compliance. Based on the results of the analysis, it shows that the drive-thru samsat service system has a positive and significant effect on increasing taxpayer compliance. Based on the results of the analysis, it is shown that the collection of motorized and motorized vehicle taxes through the implementation of the Samsat drive thru service system can increase taxpayer compliance at the Samsat Office in Makassar City.
PERILAKU PENGUSAHA E-COMMERCE TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN (PPH 25) Yahya Nusa
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

The purpose of this study is to determine and analyze the effect of the behavior of S-commerce entrepreneurs on income tax payment compliance and how much influence the behavior of S-commerce entrepreneurs on income tax payment compliance. Type of research in this study uses a quantitative survey research type. The sample in the study was 20 people as respondents. The results showed that the results of the statistical calculation of the t-test. In the behavior of E-commerce entrepreneurs, the value of t = 11,187 with p (Sig.) = 0.000. This shows that the p value <0.05 so that H0 is rejected, it can be concluded that there is a significant effect of the behavior of s-commerce entrepreneurs (X) on the variable of income tax payment compliance (Y) and the large influence of the behavior of s-commerce entrepreneurs on compliance. income tax payment of 87.4%.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN MENURUT PP NO.30 TAHUN 2020 , INSENTIF PAJAK DAN NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI MAKANAN DAN MINUMAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFT Fitriadi Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to analyze the Food and Beverage companies listed on the Indonesia Stock Exchange in managing earnings, with changes in corporate income tax rates based on tax incentives or non-tax incentives. The sample of this research is 19 companies listed on the Indonesia Stock Exchange, which have published their financial statements from 2019-2020. The analysis method in this study uses a different t-test using one sample t-test and multiple linear regression analysis. The results show that: 1) the company performs earnings management before and after the reduction in corporate income tax rates; 2) food and beverage companies perform earnings management which is influenced by tax incentives (tax planning and net deferred tax liability) and non-tax incentives (company size, corporate debt level, earnings pressure).
PENGARUH PEMAHAMAN PERPAJAKAN DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI PADA KPP PRATAMA MAKASSAR UTARA Riza Amalia; Ismi Ayu Lestari
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to determine the effect of understanding on taxation and e-filling on personal taxpayer compliance at Kpp Pratama North Makassar. This research method uses quantitative methods. The population of this research is the personal taxpayer of North Makassar Kpp Pratama. The sample selection was through random sampling where there were 70 samples that met the criteria as research samples. The analytical technique used in this research is multiple linear regression analysis. The results of this study prove that Tax Understanding and E-Filling have a positive and significant effect on Personal Taxpayer Compliance at North Makassar Kpp Pratama.
EVALUASI PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (STUDI KASUS PADA KANTOR WILAYAH VI PT PEGADAIAN MAKASSAR) Endang Winarsih
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

ABSTRACT This study aims to determine whether the Calculation, Withholding, Deposit, and Reporting of Article 21 Income Tax on Permanent Employees of Regional Office VI PT. Pegadaian Makassar has complied with the Director General of Taxes Regulation Number Per- 16/PJ/2016. This study uses a qualitative approach, the data sources used in this research are primary data in the form of data taken from the source and secondary data in the form of data obtained from reading, studying and understanding through other media sourced from literature, books, and documents and data collection techniques used are interviews and documentation. The results of this study indicate that the calculation, withholding, deposit and reporting of income tax (PPh) Article 21 is in accordance with the regulations of the Director General of Taxes Number Per-16/PJ/2016.
FAKTOR - FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI (STUDI KASUS UMKM KABUPATEN SOPPENG). Eka Ariaty Arfah; Dwi Astuty Arfah
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

This study aims to analyze the factors that influence mandatory compliance during the current pandemic for MSMEs in Soppeng Regency. These factors include knowledge of taxation, tax policies, attitudes, tax authorities, and the implementation of a self-assessment system. The research method used is quantitative with primary data, namely distributing 92 questionnaires to taxpayers. The method of data analysis used in this study is multiple linear regression analysis. The results of this study indicate that tax knowledge, tax policies, attitudes, tax authorities and the implementation of a self-assessment system have a positive and significant effect on taxpayer compliance. In the sense that if these factors are applied in an increasing and adequate manner, then taxpayer compliance will also increase towards MSMEs in Soppeng Regency.
ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA. Asri Ady Bakri; Mursalam Salim
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

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Abstract

Study is to analyze the application of corporate income tax planning in an effort to streamline the tax burden at PT Manrepo Tambang Rempoa. In conducting this research, the writer uses a comparative descriptive method which uses qualitative and quantitative data types, while the data collection techniques used are observation, documentation and interviews. From the results of the study indicate that from the calculation before and after tax planning, the efficiency level of the income tax burden experienced savings. This occurred due to the addition of costs that could reduce the company's fiscal profit so that from the results of the comparative analysis of the tax burden before and after tax planning, the company obtained tax savings of Rp.2.136.301

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