cover
Contact Name
Kahar Saleh
Contact Email
kahar.saleh@unismuh.ac.id
Phone
+6282349735264
Journal Mail Official
amnesty@gmail.com
Editorial Address
Jl. Sultan Alauddin No. 259 Kel. Gunung Sari Kec. Rappocini Kota Makassar Sulawesi Selatan 90221
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Amnesty: Jurnal Riset Perpajakan
ISSN : 27146308     EISSN : 27146294     DOI : https://doi.org/10.26618/jrp
Core Subject : Economy,
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.
Articles 34 Documents
PENGARUH INFORMASI PERPAJAKAN B ERBASIS COMMUNITY CLUSTER TERHADAP TINGKAT KEPATUHAN PAJAK PADA KANTOR PELAYANAN PRATAMA KOTA MAKASSAR Adziem, Faidul; Said, Saida
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2532

Abstract

Research aims to know to know whether taxation information based on social community cluster in the form of tax expo, socialization, website, tax and brochures are influential to the compliance of the taxpayer body at the Office of Service Makassar primary tax in south. The object of this research is financial management's income, the instrument in this study is through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results of the research processing of double linear regeresi data, the results of the T test required to test the significance of the constants and independent variables. There is a significant influence between the tax expo variables, tax socialization, tax brochures, tax-exempt websites in the positive direction, which means that the higher taxation information based on social community in the form of Tax Expo, Cheframonantonio Pratama Makassar Selatan
ANALISIS PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PINRANG Rustan, Rustan; Muttiarni, Muttiarni
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2524

Abstract

This research aims to know the financial management of the public sector can support the financial performance of the Government of district Pinrang, the method of data analysis used in this research is a qualitative method. Financial management is calculated based on 5 ratios i.e. regional financial self-reliance ratio, PAD capability, compatibility ratio, and growth ratio. The results showed that the regional financial independence ratio over the past five years resulted in an average number of 3.97% with an instructive pattern of relationships. Meanwhile, the average PAD capability is only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the ability PAD to finance the area's regular expenditure, often referred to by the average IKR (routine capability index) ratio Only 5.047% with a pattern of financial capability that is still in intervals of 00.01%-the average result of the development ratio of 19.50% and the routine spending ratio of 8.05%
PERANAN ASPEK MORALITAS, KEPATUHAN, DAN PEMAHAMAN WAJIB PAJAK PRIBADI DALAM PELAPORAN PAJAK PENGHASILAN Rasulong, Ismail; Lisdayanti, Lisdayanti
Jurnal Riset Perpajakan: Amnesty Vol 1, No 2 (2018): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.2918

Abstract

Penelitian ini bertujuan mengetahui peran aspek moralitas, kepatuhan dan pemahaman wajib pajak pribadi dalam laporan pajak penghasilan. Metode yang digunakan yaitu metode kualitatif diskriptif dengan menggunakan teknik pengumpulan data yaitu menggunakan kuesioner, dokumen, dan pengamatan. Hasil Dari penelitian yang dilakukan menunjukkan bahwa dilihat dari aspek moralitas, kepatuhan dan pemahaman wajib pajak di KPP Pratama Makassar Selatan masih rendah, karena wajib pajak orang pribadi yang terdaftar pada KPP Pratama Makassar Selatan, kurang menanamkan kesadaran dari dalam diri mereka untuk membayar pajak.
EVALUASI PENGENDALIAN BIAYA PRODUKSI GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. CITRA SARI MAKASSAR Rustam, Andi; Adzim, Faidul; Alifah, Andi Ummi
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2537

Abstract

Research aims to know the evaluation of production cost control to increase the efficiency of production costs in CV. Citra Sari Makassar.  This research uses the method of analysis of variance where the company data about the production process and other data that support the research is collected then the data is done analysis by describing and Compare with the data collected, and do the calculation process by comparing between the standard cost and actual cost. This research Data is derived from a direct interview with related parties, documentation, library review, and access to the Web and related sites. The research object is CV. Citra Sari Makassar. The results showed that there was control of production costs by comparing between standard cost and actual cost on CV. Citra Sari Makassar can reach a target of more efficient production cost.
PERSEPSI ATAS SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP MAKASSAR SELATAN Rustam, Andi; Said, Saida
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2528

Abstract

This research aims to test the influence of Fiskus service, level of understanding and taxation of tax compliance of individual taxpayers in Makassar Pratama Selatan. The Data in this study was obtained from the taxpayer registered with the KPP Pratama Makassar Utara which was willing to become a respondent. This research uses primary data by conducting direct research in the field by providing questionnaire/question sheets to 80 respondents. The method of data analysis used is analysis of multiple linear regression. The results showed that: in partial, variable Fischus services, the level of understanding and taxation sanctions are positive and significant to the individual taxpayers ' compliance in paying taxes.  Key words:P the fiscus, the level of understanding, taxation and compliance sanctions are mandatory tax
ANALISIS PERLAKUAN DAN PROSEDUR AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. MD ENTERPRISE MAKASSAR Rusyid, Rusyid; Azwar, Muh.
Jurnal Riset Perpajakan: Amnesty Vol 1, No 2 (2018): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.2914

Abstract

Penelitian ini bertujuan untuk mengetahui Perhitungan, Perlakuan dan Prosedur Akuntansi atas Perhitungan PPN telah Sesuai Dengan UU PPNNo. 42/2009 Pada CV MD Enterprise Makassar. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data yang di olah adalah laporan keuangan perusahaan mulai dari 2013 ? 2017. Perusahaan akan mencatat, memperhitungkan dan melaporkan penyerahan Pajak PertambahanNilai tersebut dalam Surat Pemberitahuan Masa Pajak Pertambahan Nilai (SPT Masa PPN). Perhitungan PPN yang dibuat oleh perusahaan merupakan dasar bagi laporan yang diperlukan untuk melaksanakan peraturan perpajakan bagi perusahaan. Hasil penelitian menunjukkan bahwa penerapan PPNdalam Perhitungan, Perlakuan dan Prosedur  CV MD Enterprise telah sesuai dengan Undang-Undang PPN yang berlaku dan melalui penerapanPPN ini, yaitu adanya penjualan Barang Kena Pajak yang dipungut PPN sehingga dari selisih jumlah Pajak Masukan dengan jumlah Pajak Keluaranmenghasilkan PPN Kurang/Lebih Bayar pada setiap akhir bulan, hal ini sudah sesuai dengan Undang-Undang No. 42 tahun 2009.
PENGARUH PAJAK PENGHASILAN 25 TERHADAP DIVIDEN PAYOUT RATIO PADA PT.TELKOM RATIO (PERSERO) TBK Rustam, Andi; Amran, Amran
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2533

Abstract

Problem in this research is how income tax effect of article 25 against the dividend of payout ratio at PT. Telkom (Persero) Tbk. This method of research is a quantitative study with an ex-post facto approach, for which the free variable is income tax of article 25 measured by rupiah (Rp) and its variable is the dividend payout ratio Measured by stock ratio. The results of the regression equation then acquired Y =-90.429 + 4, 413X which means any addition of free variables (income tax article 25) as much as 1%. Based on the results of the test ? T obtained a T-count value of = 2.155 while the T-table value in the Significant level of 95% (? = 0.05) and DK = N-2 (5-2) = 3, obtained 3.182 value. This indicates that T ? count smaller than the T-table 1.897 ? 3.182. In addition to the probability of income tax (X) of 0.120 ? ? = 0.05, the hypothesis of income tax of article 25 does not affect dividends PT. Telkom
PENGARUH INFORMASI AKUNTANSI DALAM KEBIJAKAN PENGAMBILAN KEPUTUSAN KEUANGAN PT. INCIPNA INDONESIA MAKASSAR Adziem, Faidul; Wahyuni, Idra; Sarman, Sarman
Jurnal Riset Perpajakan: Amnesty Vol 1, No 1 (2018): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i1.2523

Abstract

Research aims to determine the influence of accounting information in the financial decision making policy of PT. Incipna Indonesia Makassar. The object of the study's financial management income, the instrument in the study was through kuesiner to the parties concerned. The research also collects the relevant documents and supports the discussion of the research. The testing techniques used are simple linear regression. The results found that the accounting information was influential in the financial decision making policy of PT. Incipna Indonesia Makassar. In formulating financial policies, consider the vision, mission, objectives, and objectives so that each policy is made.
PENGARUH PPH 21 TERHADAP PENERIMAAN PADA KPP MAKASSAR SELATAN Fadhilatunnisa, Dellah; Amran, Amran; Cahyani, Arsi
Jurnal Riset Perpajakan: Amnesty Vol 2, No 2 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i2.2538

Abstract

This research was conducted to illustrate the extent of the influence of income tax acceptance of article 21 on tax revenues at Makassar's primary tax Service office. The method used in this research is a descriptive method with a quantitative approach. The research was conducted at Makassar South's primary tax office with methods of data collection in the form of document studies and field studies. Data analysis is expressed in the form of information that is developed with other data to obtain the clarity between variables so that the conclusion is withdrawn received or rejected hypothesis. The results showed that the results of the test that PPH article 21 have an effect on tax revenues at the primary tax office of the South Mkassar
ANALISIS VARIANS BIAYA OPERASIONAL DALAM MENGUKUR EFEKTIVITAS PENGENDALIAN BIAYA OPERASIONAL PADA KANTOR WILAYAH VI PT.PEGADAIAN (PERSERO) MAKASSAR Rustan, Rustan; Muttiarni, Muttiarni; Wahyuni, Idra
Jurnal Riset Perpajakan: Amnesty Vol 2, No 1 (2019): Amnesty: Jurnal Riset Perpajakan
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v2i1.2529

Abstract

Research aims to determine the effective measurement of operational cost control of variance operational cost in regional office VI PT. Pegadaian (Persero) Makassar.  The approach used in this research is a qualitative approach. The research object is located in regional office VI PT. Makassar pawnshop (Persero) with the address Jl. Kumala Raya No. 7, Makassar, South Sulawesi 90223. 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 data analysis methods used to test the hypothesis are using descriptive methods and analysis of the variance of operational costs. The results of this research show that in 2015 the realization of the cost of Rp 233.361.221. Exceeds the budget of the stipulated cost (unfavorable) of Rp. 223.058.122. As for the year 2016 the realization of the cost of Rp. 280.772.516 not exceed From budget...

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