Restitusi : Jurnal Riset Perpajakan
type: channel
publisher: Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI
language: en
publication name: Restitusi : Jurnal Riset Perpajakan
issn: 2828-4550
items: SELF EFFICACY, PENGETAHUAN PAJAK DAN PENGHARGAAN FINANSIAL TERHADAP BERKARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS MUSLIM INDONESIA
items: ANALISIS TEORI TAM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MAKASSAR UTARA
items: PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, LITERASI PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
items: ANALISIS PERHITUNGAN PPH PASAL 21 KARYAWAN BERDASARKAN UU NO.36 TAHUN 2008 DAN UU HARMONISASI PERATURAN PERPAJAKAN UU NO.7 TAHUN 2021
items: Pengaruh Pengetahuan, Sanksi dan Teknologi Perpajakan Terhadap Kepatuhan Wajib Pajak PPh Pasal 21 Tarif Efektif Rata-Rata dengan Kesadaran Pajak Sebagai Variabel Moderasi di Kota Makassar.
items: Analisis Sistem Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Tetap Pada Kantor Pelayanan Perbendaharaan Negara Kolaka Utara.
items: Efektivitas Ancaman Pidana Dalam Penegakan Kepatuhan Pajak
items: KEADILAN SOSIAL DALAM PENARIKAN PAJAK PROGRESIF: ANALISIS DAMPAK SISTEM PAJAK TERHADAP BEBAN PAJAK PADA WARGA KAYA DAN MISKIN DI INDONESIA
items: FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) PADA SEKTOR SAWAH DI PEDESAAN
items: PENGARUH SELF ASSESSMENT SYSTEM PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK
items: PENGARUH MOTIVASI DAN SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN
items: ANALISIS PERENCANAAN PAJAK PPh 21 DALAM UPAYA MEMINIMALKAN BEBAN PAJAK PADA PT SUCOFINDO (PERSERO) MAKASSAR
items: PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI PADA KPP PRATAMA MERAUKE
items: PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA
items: ANALISIS SISTEM PENGHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA KOLAKA UTARA.
items: PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM MENGENAI PENGGELAPAN PAJAK.
items: MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN
items: PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)
items: PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA KONSENTRASI PERPAJAKAN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUSLIM INDONESIA
items: Efektifitas dan Kontribusi Penagihan Pajak dengan Surat Paksa dan Surat Teguran dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Barat.
items: ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA.
items: FAKTOR - FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI (STUDI KASUS UMKM KABUPATEN SOPPENG).
items: EVALUASI PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (STUDI KASUS PADA KANTOR WILAYAH VI PT PEGADAIAN MAKASSAR)
items: PENGARUH PEMAHAMAN PERPAJAKAN DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI PADA KPP PRATAMA MAKASSAR UTARA
items: https://jurnal.fe.umi.ac.id/index.php/RESTITUSI/article/view/378
items: PERILAKU PENGUSAHA E-COMMERCE TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN (PPH 25)
items: 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
items: Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak
items: FAKTOR-FAKTOR PENGHAMBAT DALAM PENERAPAN PERENCANAAN PAJAK DI CV MAITRI HARMONIS JAYA
items: PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA

SELF EFFICACY, PENGETAHUAN PAJAK DAN PENGHARGAAN FINANSIAL TERHADAP BERKARIR SEBAGAI KONSULTAN PAJAK PADA MAHASISWA AKUNTANSI UNIVERSITAS MUSLIM INDONESIA
type: item
description: ABSTRACt Study aims to examine and test the influence of self-efficacy, tax knowledge, and financial rewards on the career choice of becoming a tax consultant among accounting students at the University of Muslim Indonesia (UMI). The research uses a quantitative approach with primary data collected through questionnaires distributed to accounting students at UMI. The sampling method employed is purposive sampling, and a total of 175 respondents were obtained. The data analysis method used in this study is IBM SPSS Statistics 24 software. The results indicate that self-efficacy, tax knowledge, and financial rewards have a positive and significant impact on the decision to pursue a career as a tax consultant among accounting students at UMI.
subject: Articles
  topic: section
subject: influencing factors, Taxpayer compliance, Land and building tax in the rice field sector
  topic: keywords
creator: Anita Achmad Payu
rights: Copyright (c) 2025 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-09-16
publication date: 2024-09-16
starting page: 39
ending page: 46
doi: 10.33096/restitusi.v3i2.1110

ANALISIS TEORI TAM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MAKASSAR UTARA
type: item
description: This study focuses on two main variables in TAM, namely Perceived Usefulness and Perceived Ease of Use, and how both contribute to the level of taxpayer compliance. This study uses a quantitative approach with a survey method by distributing questionnaires to individual taxpayers registered at the North Makassar Tax Office. The data obtained were analyzed using multiple linear regression to test the effect of independent variables on the dependent variable. The results of the study indicate that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on taxpayer compliance. This finding indicates that increasing understanding and ease of access to e-Filling can encourage taxpayer compliance in fulfilling their tax obligations.
subject: Articles
  topic: section
subject: Technology Acceptance Model (TAM), e Filling, Perceived Usefulness, Perceived Ease of Use, Kepatuhan Wajib Pajak Orang Pribadi.
  topic: keywords
creator: Nisma Ariskha Masdar
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-01-23
publication date: 2024-01-23
starting page: 19
ending page: 26
doi: 10.33096/restitusi.v3i1.1109

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, LITERASI PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
type: item
description: ABSTRACT This study aims to analyze the effect of modernization of the tax administration system, tax literacy, and tax sanctions on taxpayer compliance at the North Makassar Pratama Tax Service Office (KPP). Tax compliance data at the North Makassar Pratama Tax Service Office shows an increase each year, but the number of taxpayers reporting Annual Tax Returns does not match the number of registered taxpayers. This study uses a quantitative method with a survey method through the distribution of questionnaires to individual taxpayers. The population in this study were taxpayers registered at the North Makassar Pratama Tax Service Office. The data obtained were analyzed using regression. The results of the study indicate that modernization of the tax administration system, tax literacy and tax sanctions have a positive and significant effect on individual taxpayer compliance.
subject: Articles
  topic: section
creator: Endang Tri Pratiwi
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-02-08
publication date: 2024-02-08
starting page: 36
ending page: 44
doi: 10.33096/restitusi.v3i1.1108

ANALISIS PERHITUNGAN PPH PASAL 21 KARYAWAN BERDASARKAN UU NO.36 TAHUN 2008 DAN UU HARMONISASI PERATURAN PERPAJAKAN UU NO.7 TAHUN 2021
type: item
description: This study raises the problem of calculation and comparison of Income Tax based on Law No. 36 of 2008 and Law No. 7 of 2021. The purpose of this study is to determine the calculations and comparisons made based on Law No. 36 of 2008 and Law No. 7 of 2021. The research method used in data collection is through library research and documentation. The analysis tool used in this study is to use the PPh Article 21 calculation format based on the Minister of Finance Regulation No. 101 / PMK.010 / 2016. The population in this study were all employees at PT. Bank Rakyat Indonesia (Persero) Tbk. KCP Sultan Alauddin with a sample size of 11 people. The results of the study on the calculation and comparison of Article 21 Income Tax based on Law No. 36 of 2008 and Law No. 7 of 2021 are that the tax burden that must be paid is lower with Law No. 7 of 2021 compared to the previous Article 21 Income Tax Law.
subject: Articles
  topic: section
subject: Pajak Penghasilan Pasal 21, Undang-Undang No.7 HPP, Undang-Undang No.36 Tahun 2008
  topic: keywords
creator: Mardawati Mardawati
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-02-10
publication date: 2024-02-10
starting page: 27
ending page: 35
doi: 10.33096/restitusi.v3i1.1107

Pengaruh Pengetahuan, Sanksi dan Teknologi Perpajakan Terhadap Kepatuhan Wajib Pajak PPh Pasal 21 Tarif Efektif Rata-Rata dengan Kesadaran Pajak Sebagai Variabel Moderasi di Kota Makassar.
type: item
description: The purpose of this study is to investigate the effects of tax knowledge, tax sanctions, and tax technology on the compliance of Makassar City taxpayers regarding. The 47,635 taxpayers who are registered. Tax Knowledge and Tax Sanctions factors significantly and favorably affect taxpayers' compliance with the Average Effective Rate under PPh 21 Income Tax, according to a partial test at multiple linear regression analysis. In the meantime, the Average Effective Rate compliance under PPh 21 Income Tax filers is not significantly impacted by the Tax Technology Variable. The link between Tax Knowledge, Tax Sanctions, and Tax Technology on the Compliance of Income Tax PPh 21 Average Effective Rate Taxpayers is not significantly impacted by the Tax Awareness Variable in the moderation regression analysis through direct effects.
subject: Articles
  topic: section
subject: Pengetahuan, Sanksi, Teknologi Perpajakan dan Kepatuhan Wajib Pajak.
  topic: keywords
creator: hartati haeruddin
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2024-11-11
publication date: 2024-11-11
starting page: 15
ending page: 28
doi: 10.33096/restitusi.v3i2.1085

Analisis Sistem Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Atas Gaji Pegawai Tetap Pada Kantor Pelayanan Perbendaharaan Negara Kolaka Utara.
type: item
description: This study aims to analyze the calculation and reporting system of income tax article 21. Research Results The calculation of income tax (PPh) article 21 at the treasury service office still uses Law No. 17 of 2000 as the basis for calculation. This can be seen in terms of: PTKP, office costs, tax rates and taxable income (PKP) which still use the old rates..
subject: Articles
  topic: section
subject: Pelaporan pajak, Pasal 21, Gaji Pegawai.
  topic: keywords
creator: Fitri Indah Sari M.
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2024-12-15
publication date: 2024-12-15
starting page: 1
ending page: 14
doi: 10.33096/restitusi.v3i2.1017

Efektivitas Ancaman Pidana Dalam Penegakan Kepatuhan Pajak
type: item
description: Tax compliance is very important to maintain fiscal stability and support economic growth. This study looks at how effective criminal threats are as a law enforcement tool to increase tax compliance in Indonesia. By using a juridical-normative approach supported by empirical data, this study evaluates the extent to which criminal threats regulated in the Taxation Law can encourage taxpayers to fulfill their obligations. The research results show that although criminal threats have a deterrent effect, weak law enforcement, low taxpayer awareness, and ineffective supervision systems often make them ineffective. To increase tax compliance, this study suggests a combination of criminal sanctions, tax directives, and strengthening compliance incentives. These results support tax policy reform, resulting in a fairer and more sustainable system..
subject: Articles
  topic: section
subject: tax compliance
  topic: keywords
subject: criminal threats
  topic: keywords
subject: law enforcement
  topic: keywords
subject: taxation
  topic: keywords
subject: policy reform.
  topic: keywords
creator: Muhammad Safar Fazri
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2023-02-11
publication date: 2023-02-11
starting page: 51
ending page: 63
doi: 10.33096/restitusi.v2i01.972

KEADILAN SOSIAL DALAM PENARIKAN PAJAK PROGRESIF: ANALISIS DAMPAK SISTEM PAJAK TERHADAP BEBAN PAJAK PADA WARGA KAYA DAN MISKIN DI INDONESIA
type: item
description: Progressive tax collection, which aims to share the tax burden evenly between rich and poor, is an important tool for realizing social justice in Indonesia. This research examines the impact of a progressive tax system on social welfare and income distribution, especially for rich and poor citizens. This research uses qualitative and quantitative analysis approaches to evaluate how higher tax rates imposed on higher incomes can reduce social inequality and strengthen social programs. The research results show that although progressive taxes can reduce social inequality, progressive taxes cannot actually reduce social inequality. Therefore, this research suggests progressive tax management reforms that prioritize transparency, equality, and more efficient budget allocation for sustainable social programs.
subject: Articles
  topic: section
subject: Progressive taxes
  topic: keywords
subject: social justice
  topic: keywords
subject: income distribution
  topic: keywords
subject: economic inequality
  topic: keywords
subject: Indonesia
  topic: keywords
creator: Yunita Rodho Rahmawati
rights: Copyright (c) 2025 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-11-21
publication date: 2024-11-21
starting page: 47
ending page: 56
doi: 10.33096/restitusi.v3i2.969

FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) PADA SEKTOR SAWAH DI PEDESAAN
type: item
description: Taxpayer compliance in paying Land and Building Tax (PBB) in the rice field sector has a very important role in maintaining regional income and supporting development in the agricultural sector. With this aim to analyze various factors that influence various levels of taxpayer compliance in PBB payments in the rice fields. Supervision by the local government and disclosure of information regarding the importance of paying taxes by taxpayers, especially in rural areas, will provide awareness or compliance by taxpayers in making tax payments, so that taxpayers have sufficient understanding about taxes.
subject: Articles
  topic: section
subject: Influencing factors
  topic: keywords
subject: Taxpayer compliance
  topic: keywords
subject: Land and building tax in the rice field sector
  topic: keywords
creator: Aan Apriyan Anugrah
rights: Copyright (c) 2025 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-10-03
publication date: 2024-10-03
starting page: 29
ending page: 38
doi: 10.33096/restitusi.v3i2.965

PENGARUH SELF ASSESSMENT SYSTEM PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK
type: item
description: This study aims to analyze the Influence of Self-assessment System, Tax Audit and Tax Collection on Tax Revenue. Case Study at KPP Pratama South Makassar. The population of this study is taxpayers registered at the South Makassar Tax Service Office, totaling 96,811 taxpayers. In selecting samples, the researcher used the Slovion formula so that the number of samples in this study was 100 samples. results of the analysis show that the variables Self assessment system, Tax Audit and Tax Collection have a positive and significant effect on the Tax Revenue variable
subject: Articles
  topic: section
subject: Self Assessment System, Pemeriksaan Pajak, Penagihan Pajak dan Penerimaan Pajak.
  topic: keywords
creator: Anita Nursanti
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2024-06-23
publication date: 2024-06-23
starting page: 10
ending page: 18
doi: 10.33096/restitusi.v3i1.928

PENGARUH MOTIVASI DAN SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI DALAM BERKARIR DI BIDANG PERPAJAKAN
type: item
description: Study aims to examine the influence of motivation and self-efficacy on the interest of accounting students with a concentration in taxation to pursue a career in the field of taxation. population in this study is 445 students from 2020 to 2022 of the Faculty of Economics and Business, Muslim University of Indonesia, Makassar. In the selection of samples, the researcher used the slovin formula so that the number of samples in this study was 51 students. results of this study show that all independent variables, namely motivation and self-efficacy, have a significant positive effect on the dependent variable, namely the interest of accounting students in a career in taxation.
subject: Articles
  topic: section
subject: Motivasi, Self Efficacy, Minat, Karier.
  topic: keywords
creator: Anita Achmad Payu
creator: Andi Marlinah
rights: Copyright (c) 2024 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2024-06-03
publication date: 2024-06-03
starting page: 1
ending page: 9
doi: 10.33096/restitusi.v3i1.925

ANALISIS PERENCANAAN PAJAK PPh 21 DALAM UPAYA MEMINIMALKAN BEBAN PAJAK PADA PT SUCOFINDO (PERSERO) MAKASSAR
type: item
description: Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT Sucofindo (Persero) Makassar Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT Sucofindo (persero)Makassar Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp673.132.013
subject: Articles
  topic: section
subject: Perencanaan Pajak; Pajak Penghasilan Pasal 21; Gross Up Method; Net Method
  topic: keywords
creator: Anita Nursanti
creator: Ridhan Rahmah
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2023-12-30
publication date: 2023-12-30
starting page: 35
ending page: 41
doi: 10.33096/restitusi.v2i2.684

PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI PADA KPP PRATAMA MERAUKE
type: item
description: Research aims to test tax knowledge, service quality and awareness in increasing taxpayer compliance. The data in this research was obtained from each taxpayer registered at KPP Pratama Merauke. This research method uses quantitative methods and the data analysis method used is multiple regression analysis. This research uses primary data by conducting direct research in the field by giving questionnaires/question sheets to 100 respondents located at KPP Pratama Merauke. The research results show that: partially, the tax knowledge variable has a positive and significant effect on taxpayer compliance, the service quality variable has a positive and significant effect on taxpayer compliance, the awareness variable has a positive and significant effect on taxpayer compliance.
subject: Articles
  topic: section
subject: pengetahuan perpajakan, Kualitas pelayanan dan kesadaran
  topic: keywords
creator: Nurul Maghfirah
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2023-12-28
publication date: 2023-12-28
starting page: 26
ending page: 34
doi: 10.33096/restitusi.v2i2.679

PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA
type: item
description: Research aims to determine the effect of tax planning, deferred tax expenses and deferred tax assets on earnings management. This research uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this research was carried out by taking financial report data from mining companies listed on the Indonesia Stock Exchange for 2016-2019. The research results found that: Tax planning has a positive and significant effect, profit management in tax planning is carried out with the aim of maximizing profits obtained after calculating taxes. Deferred tax expenses have a positive and insignificant effect, temporary differences due to deferred tax expenses give rise to management discretion in applying principles or assumptions in financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered doubtful.
subject: Articles
  topic: section
subject: Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Manajemen Laba
  topic: keywords
creator: Fitriadi Fitriadi
creator: Dwi Astuty Arfah
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2023-12-27
publication date: 2023-12-27
starting page: 16
ending page: 25
doi: 10.33096/restitusi.v2i2.678

ANALISIS SISTEM PENGHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI TETAP PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA KOLAKA UTARA.
type: item
description: Focus of this research examines how to calculate income tax article 21 on employee salaries. The aim of the research is to see the reality of the tax calculation and reporting system 21 on employee salaries. The research approach is descriptive quantitative with the data source, namely the tax calculation report article 21. The collection technique is carried out using observation, interviews and literacy studies. The analysis method is carried out using a descriptive approach or describing the factual reality of calculating tax article 21. The research results show that the income tax calculation system for article 21 is inadequate, because it still uses last year's PTKP
subject: Articles
  topic: section
subject: Pelaporan pajak, Pasal 21, Gaji Pegawai.
  topic: keywords
creator: Zul Fadli
creator: Andi Andriani Wahditiya
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2023-12-25
publication date: 2023-12-25
starting page: 7
ending page: 15
doi: 10.33096/restitusi.v2i2.677

PERSEPSI MAHASISWA AKUNTANSI DAN HUKUM MENGENAI PENGGELAPAN PAJAK.
type: item
description: The aim is to determine the perception between accounting and law study program students regarding tax evasion. Quantitative study with the population being active students majoring in accounting and law class of 2016 who have taken taxation or tax law courses. Determining the number of samples used the Slovin formula, with a total of 96 students and using purposive sampling techniques. Hypothesis testing uses nonparametric statistical tests, namely the Mann-Whitney test. The research results show that there is no difference in ethical perceptions between accounting and law students regarding tax evasion.
subject: Articles
  topic: section
subject: Persepsi, Penggelapan Pajak
  topic: keywords
creator: Anita Achmad Payu
creator: Andi Marlinah
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2023-12-26
publication date: 2023-12-26
starting page: 1
ending page: 6
doi: 10.33096/restitusi.v2i2.675

MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN
type: item
description: This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar. Population in this study were individual taxpayers registered at KPP Pratama South Makassar, namely 159,626 individual taxpayers, while the sample in this study was determined using the Slovin formula so that the total sample in this study was 100 taxpayers. This research uses field research methods. The statistical method used to test the hypothesis uses the partial least squares application. Results of the analysis show that the Self Assessment System and Money Ethics simultaneously have a positive and significant effect on tax evasion, while morality as a moderator weakens the influence of the Self Assessment System and Money Ethics on tax evasion.
subject: Articles
  topic: section
subject: Self Assessment System, Money Ethics, Moralitas Pajak dan Tax Evasion
  topic: keywords
creator: Muh. Reza Ramdani
creator: Ismi Ayu Lestari
rights: Copyright (c) 2023 https://jurnal.fe.umi.ac.id/index.php/RESTITUSI/index https://creativecommons.org/licenses/by/4.0/
date: 2023-11-12
publication date: 2023-11-12
starting page: 33
ending page: 50
doi: 10.33096/restitusi.v2i01.648

PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)
type: item
description: This research was conducted to determine and analyze sales growth, fixed asset intensity, capital intensity, leverage and profitability on tax avoidance. The sample used in this study was 79 companies originating from manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results of this study indicate that fixed asset intensity, capital intensity, leverage, profitability have a positive and significant effect on tax avoidance, while sales growth has a negative effect on tax avoidance.
subject: Articles
  topic: section
creator: Ridhan Rahmah
rights: Copyright (c) 2023 https://jurnal.fe.umi.ac.id/index.php/RESTITUSI/index https://creativecommons.org/licenses/by/4.0/
date: 2023-07-10
publication date: 2023-07-10
starting page: 25
ending page: 32
doi: 10.33096/restitusi.v2i01.595

PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA KONSENTRASI PERPAJAKAN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUSLIM INDONESIA
type: item
description: This research aims to analyze: students' perceptions and motivation simultaneously regarding their interest in taxation concentration at the Faculty of Economics and Business, Indonesian Muslim University. This research is a type of quantitative research, with the research population being all final semester students taking the taxation concentration at the Faculty of Economics and Business, Indonesian Muslim University . The sampling technique used incidental sampling to obtain a sample size of 75 people. Data analysis techniques are descriptive analysis and multiple linear regression analysis. The results of this research show that: (1) perception has a positive and significant effect on the interest of students concentrating on taxation, (2) motivation has a positive and significant effect on the interest of students concentrating on taxation, (3) perception and motivation together have a positive and significant effect on interest students to choose a taxation concentration.
subject: Articles
  topic: section
subject: Persepsi; Motivasi; Minat: Mahasiswa
  topic: keywords
creator: Zul Fadli
rights: Copyright (c) 2023 https://jurnal.fe.umi.ac.id/index.php/RESTITUSI/index https://creativecommons.org/licenses/by/4.0/
date: 2023-07-05
publication date: 2023-07-05
starting page: 14
ending page: 24
doi: 10.33096/restitusi.v2i01.594

Efektifitas dan Kontribusi Penagihan Pajak dengan Surat Paksa dan Surat Teguran dalam Meningkatkan Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Makassar Barat.
type: item
description: The Focus of this research examines how the effectiveness and contribution of tax collection with forced letters and warning letters in increasing tax revenue at the north makasar KPP Pratama Office. Purpose study see effectiveness of tax revenue based on billing with forced letters and warning letters. Study also uses secondary data, namely tax revenue redporting from 2016 until 2018, with a descriptive analysis method using an effectiveness ratio. Result study from West makassar. Minimizes the issuance of forced letters sending SKP (tax assessment letters) and STP (tax Collection letters) to taxpayers (WP) who have tax arrears over 100 million. And then two leterrs will later sent to collection of west makassar paratama tax office, via posr delivery to the taxpayer’s address.
subject: Articles
  topic: section
subject: Surat paksa, Surat teguran , efektifitas
  topic: keywords
creator: Anita Achmad Payu
creator: Andi Marlinah
rights: Copyright (c) 2023 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2023-06-27
publication date: 2023-06-27
starting page: 1
ending page: 13
doi: 10.33096/restitusi.v2i01.584

ANALISIS PERENCANAAN PAJAK PENGHASILAN PPH BADAN SEBAGAI UPAYA MENGEFISIENSIKAN BEBAN PAJAK PADA PT MANREPO TAMBANG REMPOA.
type: item
description: 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
subject: Articles
  topic: section
subject: Perencanaan Pajak; PPh Badan; Efisiensi Beban Pajak
  topic: keywords
creator: Asri Ady Bakri
creator: Mursalam Salim
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2023-02-28
publication date: 2023-02-28
starting page: 43
ending page: 52
doi: 10.33096/restitusi.v1i02.476

FAKTOR - FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI (STUDI KASUS UMKM KABUPATEN SOPPENG).
type: item
description: 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.
subject: Articles
  topic: section
creator: Eka Ariaty Arfah
creator: Dwi Astuty Arfah
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2022-12-16
publication date: 2022-12-16
starting page: 35
ending page: 42
doi: 10.33096/restitusi.v1i02.410

EVALUASI PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) PASAL 21 ATAS KARYAWAN TETAP (STUDI KASUS PADA KANTOR WILAYAH VI PT PEGADAIAN MAKASSAR)
type: item
description: 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.
subject: Articles
  topic: section
subject: Income Tax Chapter 21
  topic: keywords
creator: Endang Winarsih
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2022-12-03
publication date: 2022-12-03
starting page: 27
ending page: 34
doi: 10.33096/restitusi.v1i02.406

PENGARUH PEMAHAMAN PERPAJAKAN DAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI PADA KPP PRATAMA MAKASSAR UTARA
type: item
description: 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.
subject: Articles
  topic: section
subject: Taxation, e-filling and compliance
  topic: keywords
creator: Riza Amalia
creator: Ismi Ayu Lestari
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2022-12-03
publication date: 2022-12-03
starting page: 20
ending page: 26
doi: 10.33096/restitusi.v1i02.404

https://jurnal.fe.umi.ac.id/index.php/RESTITUSI/article/view/378
type: item
title: 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
description: 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).
subject: Articles
  topic: section
subject: Perubahan tarif pajak penghasilan badan, insentif pajak, insentif nonpajak, Manajemen Laba.
  topic: keywords
creator: Fitriadi Fitriadi
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0/
date: 2022-12-02
publication date: 2022-12-02
starting page: 1
ending page: 19
doi: 10.33096/restitusi.v1i02.378

PERILAKU PENGUSAHA E-COMMERCE TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN (PPH 25)
type: item
description: 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%.
subject: Articles
  topic: section
subject: Perilaku Pengusaha E-Commerce, Kepatuhan Pembayaran Pajak Penghasilan (PPH 25), Online Shop dan Selebgram
  topic: keywords
creator: Yahya Nusa
rights: Copyright (c) 2022 https://jurnal.fe.umi.ac.id/index.php/RESTITUSI https://creativecommons.org/licenses/by/4.0/s
date: 2022-07-19
publication date: 2022-07-19
starting page: 44
ending page: 48
doi: 10.33096/restitusi.v1i01.224

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Pajak Kendaraan, Samasat Drive Thru, Kepatuhan Wajib Pajak.
  topic: keywords
creator: Hamida Hasan
creator: Riza Amalia Rifani
rights: Copyright (c) 2022 https://jurnal.fe.umi.ac.id/index.php/RESTITUSI/index https://creativecommons.org/licenses/by/4.0/
date: 2022-07-09
publication date: 2022-07-09
starting page: 33
ending page: 44
doi: 10.33096/restitusi.v1i01.209

Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak
type: item
description: 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.
subject: Articles
  topic: section
subject: Sanksi, Pemahaman pajak, Kepatuhan Wajib Pajak.
  topic: keywords
creator: ahmad hamid
creator: Wiwin Sultraeni
creator: fitriadi Fitriadi
creator: Jacob Breemer
rights: Copyright (c) 2022 https://jurnal.fe.umi.ac.id/index.php/RESTITUSI https://creativecommons.org/licenses/by/4.0/s
date: 2022-07-06
publication date: 2022-07-06
starting page: 21
ending page: 33
doi: 10.33096/restitusi.v1i01.195

FAKTOR-FAKTOR PENGHAMBAT DALAM PENERAPAN PERENCANAAN PAJAK DI CV MAITRI HARMONIS JAYA
type: item
description: 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.
subject: Articles
  topic: section
subject: Sanksi, Pemahaman pajak, Kepatuhan Wajib Pajak.
  topic: keywords
creator: Natalie Reyne Lumentah
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2022-07-05
publication date: 2022-07-05
starting page: 13
ending page: 20
doi: 10.33096/restitusi.v1i01.191

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA
type: item
description: 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.
subject: Articles
  topic: section
subject: Sanksi, Pemahaman pajak, Kepatuhan Wajib Pajak.
  topic: keywords
creator: Fitriadi Fitriadi
rights: Copyright (c) 2022 Restitusi : Jurnal Riset Perpajakan https://creativecommons.org/licenses/by/4.0
date: 2022-07-05
publication date: 2022-07-05
starting page: 1
ending page: 12
doi: 10.33096/restitusi.v1i01.186