Amnesty: Jurnal Riset Perpajakan

Amnesty: Jurnal Riset Perpajakan which has IssN-Print: 2714-6308 and on-line ISSN: 2714-6294 is a scientific periodical in the field of taxation by the Taxation Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Amnesty: The Journal of Tax Research is published twice a year, in May and November.

Amnesty: Jurnal Riset Perpajakan also accepts articles and other forms of scientific writing from academics, practitioners and observers of taxation issues. Article submissions are made using the Amnesty: Jurnal Riset Perpajakan template accompanied by supporting documents in the form of: a statement of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the Amnesty website: Amnesty: Jurnal Riset Perpajakan has been single-reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.

Please read and understand the author's guidelines thoroughly. Authors who submit manuscripts to the editors of Amnesty: Jurnal Riset Perpajakan must comply with author guidelines. If the submitted manuscript does not comply with the guidelines or uses a different format, the manuscript will be rejected by the editorial team prior to review. The Editorial Team will only accept manuscripts that meet the specified format requirements. 

Amnesty: Jurnal Riset Perpajakan has been Nationally Accredited by the Ministry of Research, Technology, and Higher Education, Republic of Indonesia, Number: 5162/E4/AK.04/2021 (Sinta 5), valid until 2022.


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Vol 8, No 1 (2025): Mai 2025

Table of Contents

Articles

Muhammad Zidane Alfarizi, Muhammad Su’un, Muhammad Nur
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1-21
Ni Putu Nadia Devasari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A. Desy Arlita
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22-34
Ni Komang Ayu Mardiantari, Ni Putu Budiadnyani, Ketut Tanti Kustina
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35-47
Ni Made Ari Puspita Dewi, Ni Putu Budiadnyani, Kadek Wulandari Laksmi P, Putu Pande R. Aprilyani Dewi
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48-57
Ni Made Cindy Wahyu Ramadhanti, Ni Putu Budiadnyani, I Nyoman Sunarta
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58-66
Muhammad Khaedar Sahib, Muhammad Adil, Rifdah Septiani Faisal
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67-82
Hendy Rizki Junyes, Ida Farida Adi Prawira, Memen Kustiawan
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83-92
Novita Khoirunnisa, Ida Farida Adi Prawira, Memen Kustiawan
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93-102
Mira Mira, Masrullah Masrullah, Asti Nurfadillah
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103-114
Muh Asrullah Arifin, Asriani Junaid, Amiruddin Amiruddin
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115-128
Adevansyah Wika Mulia Nanda, Binti Azizatun Nafi'ah, Binti Azizatun Nafi'ah
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129-135
I Made Dwi Sumba Wirawan
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136-148
Lina Mariana, Sariana Damis, Hernianti Harun, Nur Sandi Marsuni
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149-155
Sefita Nahdia Syifa, Taufeni Taufik, Atika Zarefar
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156-172