Amnesty: Jurnal Riset Perpajakan

Amnesty: Jurnal Ilmu 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 Ilmu 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 Ilmu 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 Ilmu 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 Ilmu 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 Ilmu 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 5, No 2 (2022): November 2022

Table of Contents

Articles

Sri Lestari YP, Leo Frandika Putra
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137-148
Masrullah Masrullah, Satriani. M
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149-157
Shofi Ana Romadhini, Sugeng Hadi Utomo
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158-173
Sonia Agustin, Ec. Sari Andayani
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174-181
Tichar Tambunan
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182-187
Nurul Hinayah, Agusdiwana Suarni, Wahyuni Wahyuni
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188-198
Jumriani Jumriani, Sariana Damis
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199-206
Fikri Nur Rachman, Rita Nataliawati, Rina Sulistyowati
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207-216
Andi Rustam, Warda Warda, Nurul Azizah
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217-226
Andy Lim, Meiliana Suparman
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227-241
Andi Arifwangsa Adiningrat, Rustan Rustan, Asrah Puspita Ningsih, Siti Aisyah
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242-249
Fatimah Fatimah, Arham Arham, Cica Ibrahim
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250-257
Budi Harsono, Sherina Yoren
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258-275
Rifki Yudha Aditama, Eni Setyowati
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276-285