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 7, No 2 (2024): November 2024

Table of Contents

Articles

Masrullah Masrullah, Endang Winarsih, Awalin Syayidah Mar'ah Mp
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146-155
Indri Nugraha, Ida Farida Adi Prawira
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156-162
Sitti Rahma Sudirman, Nurfiza Widayati, Yunita Fitria, Muh Ainul Yaqin
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163-172
Asri Banyu Pertiwi, Aceng Kurniawan
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173-183
Vicky Amelia, Ade Budi Setiawan, Yoyok Priyo Hutomo
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184-194
Alfiah Nurhijrawati, Syamsuri Rahim, Junaiddin Zakaria
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195-210
Cici Ardina Prayitno Putri, Erry Andhaniwati
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211-217
Vivianty D Hemeto, Darwis Lannai, Hajering Hajering
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218-226
Sariana Damis, Hernianti Harun, Nurwani M, Fatimah Fatimah, Fitri Ani
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227-234
Nugroho Dwi Prihandoko, Gita Astyka Rahmanda
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235-243
Ni Putu Budiadnyani, Putu Pande R. Aprilyani Dewi, I Gede Joni Supriawan
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244-254
Abdul Wahab, Sariana Damis, Lina Mariana, Hernianti Harun, Nur Sandi Marsuni
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255-263
Muhammad Khaedar Sahib, Muhaimin Muhaimin, Andi Mifta Putri Wulansari
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264-271
Ahmad Firdaus, Abdul Wahab, Lina Mariana
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272-279