Amnety: 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.
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru
This study investigates the determinants of tax compliance among individual taxpayers engaged in business and freelance activities at the Pratama Tax Office (KPP) of Senapelan, Pekanbaru. The research examines the influence of four key variables—taxation socialization, level of taxation understanding, taxpayer awareness, and tax sanctions—on individual taxpayer compliance. Using a purposive sampling method, 110 respondents were selected based on specific criteria, including registration at the tax office and submission of the Annual Tax Return (SPT) form 1770. Primary data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings reveal that the level of taxation understanding, taxpayer awareness, and tax sanctions significantly affect tax compliance. In contrast, taxation socialization does not have a statistically significant impact. These results suggest that improved understanding of tax regulations, enhanced civic awareness, and effective enforcement of sanctions play critical roles in increasing taxpayer compliance. However, the lack of impact from socialization programs may be attributed to limited outreach or low participation in tax education activities. The study highlights the need for intensified and targeted educational campaigns by tax authorities to foster compliance, especially among self-employed individuals and freelancers. Additionally, the enforcement of tax sanctions should remain firm and transparent to deter non-compliance. These findings provide practical insights for policymakers and tax administrators in designing more effective compliance strategies. Future research should consider incorporating other potential variables, such as trust in tax institutions, quality of tax services, and digital literacy, to gain a more comprehensive understanding of taxpayer behavior.
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The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study
This study aims to systematically examine the role of Human Resources (HR) competence in the field of taxation on compliance and effectiveness of tax obligations, both in the private and public sectors. This study was conducted through a literature review method by examining various scientific journals, articles, and relevant previous research results. The main focus of the study is on the dimensions of HR competence such as technical knowledge of taxation, training and certification (eg tax brevet), and professional experience in managing tax obligations. The results of the study indicate that HR with high competence in the field of taxation tend to be able to significantly increase taxpayer tax compliance, both in terms of formal (reporting) and substantive (payment and planning). In addition, strengthening HR capacity has been proven to minimize the risk of administrative errors, reduce potential sanctions, and support more efficient and accountable tax planning strategies. Adequate tax literacy also encourages increased communication between companies and tax authorities, thereby creating a healthier compliance climate. This study concludes that HR competence is one of the main pillars in modern tax management and must be a priority in the development of tax policies and organizational governance strategies. The findings of this literature review are expected to be a reference for policy makers, academics, and practitioners to develop a more structured and sustainable HR strengthening program in the taxation sector.
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies
This study investigates the impact of firm size and corporate governance on tax avoidance strategies in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Tax avoidance, although legal, raises concerns about tax fairness, transparency, and state revenue sustainability. Using a quantitative approach with multiple linear regression analysis, the study examines the roles of firm size, board of directors, independent commissioners, and audit committees in influencing tax avoidance behavior. Data were collected from 58 companies, resulting in 174 firm-year observations. The findings reveal that firm size has a significant negative effect on tax avoidance, indicating that larger firms tend to avoid aggressive tax planning, possibly due to higher public scrutiny and reputational risks. In contrast, the board of directors, independent commissioners, and audit committees show no significant influence on tax avoidance practices. These results suggest that traditional corporate governance mechanisms may be insufficient in curbing tax avoidance in Indonesia’s property sector, highlighting the need for more targeted regulatory interventions and enhanced governance practices. This study contributes to the growing literature on corporate tax behavior in emerging markets by offering empirical evidence from the real estate industry, which is often characterized by asset intensity and unique regulatory treatment. The findings have practical implications for policymakers and regulators seeking to strengthen tax compliance through firm-level characteristics and governance reforms. Future research is encouraged to explore additional moderating variables such as profitability, leverage, and ownership structure to gain a more comprehensive understanding of corporate tax avoidance behavior in the Indonesian context.
Analysis of The Application Withholding, Depositing, and Reporting Income Tax Article 23 on Services In Private Companies
This study analyzes the application of Income Tax Article 23 (PPh 23) withholding, depositing, and reporting in service transactions at PT Aryan Pembangunan Perumahan Properti (KidZania Surabaya), a company operating in education and entertainment services. The research aims to assess the compliance of the company with PPh 23 regulations, particularly focusing on service-related payments subject to a 2% withholding tax rate. Using a qualitative descriptive approach, primary data were collected through direct interviews and observations of the company’s tax management practices. Secondary data from relevant tax laws and literature were also reviewed to support the analysis. The findings reveal that while the company accurately calculates the withholding tax based on applicable rates, there are delays in the depositing and reporting processes. These non-compliances may be attributed to internal procedural inefficiencies or lack of adequate understanding of tax obligations. The study underscores the importance of timely tax depositing and reporting to avoid penalties and ensure adherence to Indonesian tax regulations. Recommendations include improving internal controls, staff training on tax compliance, and adopting systematic electronic reporting methods. This research contributes to understanding tax compliance challenges faced by private companies in Indonesia and offers practical insights for enhancing the application of Income Tax Article 23 in service transactions.
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate)
This research aims to analyze the implementation of carbon tax policy on negative emission externalities in South Sulawesi, with a case study of PT. Kawasan Industri Makassar (PT. KIMA). This study employs a qualitative approach, based on the type of data collected. Informants include the Head of the Clean Water and Waste Department, staff from the Environmental Monitoring and Reporting Division, and the division’s administrative personnel at PT. KIMA. The findings reveal that PT. KIMA, an industrial sector company responsible for managing industrial zones, contributes to carbon emissions through two main sources: incinerator operations and external industrial activities within the area. However, the company has not yet implemented any formal carbon tax mechanisms to mitigate emissions. This is primarily due to the absence of technical guidelines or regulatory directives related to carbon tax implementation for industrial area management companies. Despite the lack of a carbon tax policy, PT. KIMA has made environmental efforts by promoting green initiatives, such as developing green open spaces (Ruang Terbuka Hijau/RTH) and tree planting along industrial area roads to help absorb carbon emissions and reduce environmental impact.
Carbon Tax Policy and Negative Emission Externalities
The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance
This study examines the effect of managerial ownership, institutional ownership, and capital structure on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during the period 2021–2023. The analysis was conducted using a quantitative approach, with data processed through the Structural Equation Modeling (SEM) technique and analyzed using SPSS software. The results show that managerial ownership has a negative but statistically insignificant impact on tax avoidance, indicating that variations in internal managerial shareholding do not meaningfully influence corporate tax behavior. Conversely, institutional ownership exhibits a positive and statistically significant effect, suggesting that increased institutional oversight correlates with higher tax avoidance practices. Furthermore, capital structure is also found to have a positive and significant relationship with tax avoidance, implying that firms with higher debt ratios are more likely to engage in aggressive tax planning. These findings underscore the role of external ownership and financial leverage in shaping corporate tax strategies, while highlighting the limited influence of managerial equity stakes. The study offers important implications for regulators and stakeholders in designing governance and financial policies that promote responsible tax practices within the manufacturing sector in Indonesia.
The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX
This study examines the influence of tax aggressiveness, audit committee, and capital structure on corporate social responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a purposive sampling technique, 192 firm-year observations were selected based on specific criteria. The study employed secondary data and was analyzed using the Statistical Product and Service Solutions (SPSS) software. The results of the multiple linear regression analysis show that tax aggressiveness and audit committee positively and significantly influence CSR disclosure. In contrast, capital structure has a negative and significant effect. These findings suggest that firms engaging in higher levels of tax aggressiveness may simultaneously enhance CSR disclosure, potentially as a reputational management strategy. Moreover, the presence of a stronger audit committee is associated with better CSR practices, indicating its critical role in governance and transparency. Conversely, firms with higher debt levels tend to disclose less CSR information, possibly due to financial constraints or strategic considerations. This study contributes to the literature by providing empirical evidence on the relationship between financial and governance factors and CSR practices within the Indonesian food and beverage industry context.
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services
This study aims to examine the influence of reputation, professionalism, and service quality on client satisfaction in using tax consulting services. The research was conducted with a sample of 90 corporate taxpayers registered at tax consultant offices in Denpasar City. Quantitative methods were applied with data collected through questionnaires. The analysis involved validity and reliability tests, classical assumption tests, and multiple linear regression. The results indicate that reputation positively and significantly affects client satisfaction, implying that a better reputation enhances client satisfaction. Similarly, professionalism shows a positive and significant impact, suggesting that higher levels of professional conduct by tax consultants increase client satisfaction. Furthermore, service quality also significantly influences satisfaction, highlighting the importance of timely, accurate, and responsive services. Simultaneous testing confirms that reputation, professionalism, and service quality collectively contribute significantly to client satisfaction. These findings underscore the critical role of maintaining a strong reputation, upholding professional ethics, and delivering high-quality services to foster client trust and satisfaction. Tax consultants are recommended to continuously improve service speed, maintain confidentiality, and align their services with client expectations to sustain satisfaction and loyalty. This study contributes to understanding factors that drive client satisfaction in tax consulting, providing valuable insights for practitioners and policymakers aiming to optimize tax consulting service quality in Indonesia’s evolving tax environment.
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022)
This study examines the influence of institutional ownership and audit fee stickiness on tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2019–2022 period. The research adopts a quantitative approach using secondary data obtained from official financial reports and processed through multiple linear regression analysis with SPSS version 29. Institutional ownership refers to the proportion of company shares held by institutional investors such as insurance firms, investment companies, and banks, which are expected to play a critical role in monitoring managerial behavior. Audit fee stickiness, on the other hand, represents the condition where changes in expected audit fees are not matched by actual changes, often due to long-term audit engagements and client-auditor relationships. The results of this study indicate that institutional ownership has a significant positive effect on tax avoidance, suggesting that firms with high levels of institutional ownership tend to adopt more aggressive tax planning strategies. This may stem from institutional pressure to maximize shareholder value through reduced tax burdens. Additionally, audit fee stickiness also shows a significant positive relationship with tax avoidance, implying that inflexible audit pricing may reflect increased audit complexity and risk exposure, which correlate with tax-motivated financial reporting behaviors. This study contributes to the literature by providing empirical evidence on how corporate governance mechanisms and audit dynamics affect tax strategies within SOEs in a developing country context. The findings align with agency theory, which explains the conflict of interest between management (agents) and government or public stakeholders (principals), especially regarding financial transparency and tax compliance. Implications of this study are valuable for regulators and policymakers aiming to improve audit oversight and corporate governance in the public sector.
Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization
Tax planning is an important element in financial management that aims to minimize the tax burden that must be paid by the company. In this case, tax planning does not only focus on efforts to reduce the tax burden, but also is a strategy designed to ensure compliance with applicable tax regulations. This study aims to analyze the tax planning strategy implemented at PT Mayora Indah Tbk to align compliance with tax regulations with the optimization of the company's tax burden. This research uses a descriptive qualitative method by analyzing secondary data in the form of the Annual Report of PT Mayora Indah Tbk in 2022 and 2023 published on the Indonesia Stock Exchange. The results showed that the implementation of tax planning at PT Mayora Indah Tbk by converting costs that cannot be deducted from gross income (non deductible expense) into costs that can be deducted from gross income (deductible expense) is effective in reducing the company's tax burden so that the profit earned by the company remains optimal. Through tax planning, the company obtained tax savings for 2023 amounted Rp11,668,828,189 and 2022 amounted Rp12,523,559,687. Thus, PT Mayora Indah Tbk can optimize cost efficiency while still complying with applicable tax regulations. The results of this study are expected to be a reference for tax practitioners in designing effective tax planning policies.
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk
This study aims to analyze tax planning strategies to minimize the corporate income tax expense at PT Ramayana Lestari Sentosa, Tbk by utilizing legal tax deductions according to Indonesian tax regulations. The research employs a qualitative descriptive approach, using the company’s annual financial statements from 2022 and 2023 as the primary data source. Through detailed analysis of the income statements and fiscal reconciliation reports, the study identifies deductible expenses that can be strategically allocated to reduce taxable income and, consequently, tax expenses. The findings reveal that reallocating certain costs—such as donations, entertainment, employee welfare, research and development, scholarships, internships, and training—into tax-deductible categories effectively reduces the tax expense. Specifically, the company was able to lower its income tax expense by approximately IDR 2.826 billion in 2022 and IDR 1.433 billion in 2023. These tax savings were achieved by optimizing cost allocations in compliance with prevailing tax laws, including Indonesian Law No. 36 of 2008, which allows deductions for costs related to social infrastructure and human resource development. The study highlights the importance of tax planning as a legal method for companies to manage tax liabilities without violating tax regulations. This research contributes practical insights for corporate tax management, demonstrating that strategic allocation of deductible expenses can significantly impact the company’s financial performance by reducing tax burdens. Ultimately, effective tax planning enhances corporate efficiency and compliance, supporting sustainable business growth.
Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency
This study aims to evaluate the Land and Building Tax (PBB) collection system implemented by the Makassar City Regional Revenue Agency and to determine whether the current billing mechanism functions effectively. The focus is on identifying efforts to resolve recurring issues such as taxpayer resistance to billing, undelivered Tax Payable Notification Letters (SPPT), and discrepancies in ownership data. Using a qualitative research method, the study applies data reduction, presentation, and conclusion-drawing techniques to analyze findings from field observations and interviews. Results indicate that the Makassar City Regional Revenue Agency uses the Official Assessment System, where the tax amount is determined by the authority and communicated through SPPT. However, challenges remain, including taxpayer non-compliance, delayed payments, and administrative obstacles related to ownership data. The tax realization in both 2022 and 2023 did not meet the set targets, showing a shortfall of approximately 22% each year, suggesting inefficiencies in collection and public awareness. To address these challenges, the agency has introduced online payment systems like the Pakinta application and engaged in active collection efforts such as issuing warning letters and conducting outreach campaigns. Nonetheless, these initiatives require further strengthening. The study recommends increasing the number of field officers and optimizing task distribution to improve billing performance and achieve revenue targets in future fiscal periods. Overall, while the tax collection infrastructure is structurally sound, implementation gaps hinder its full potential
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange
This study investigates the influence of thin capitalization, transfer pricing, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX), specifically within the food and beverage manufacturing subsector from 2019 to 2023. The research aims to explore how internal financial strategies contribute to tax avoidance behaviors. A quantitative approach was employed using secondary data sourced from published financial statements. A total of 109 valid company-year observations were analyzed after removing 24 outliers from the initial dataset. The variables were tested using multiple linear regression analysis via SPSS, with a significance level set at 5%. The results indicate that thin capitalization has a positive and significant effect on tax avoidance, suggesting that companies leverage debt financing to reduce taxable income. Similarly, transfer pricing practices also show a significant positive relationship, implying the strategic allocation of intra-group transactions to lower tax obligations. Sales growth is found to positively and significantly affect tax avoidance, indicating that growing companies tend to adopt more aggressive tax strategies to maintain post-tax profitability. The adjusted R² value of 0.674 suggests that 67.4% of the variation in tax avoidance is explained by the model. These findings support agency theory, which posits that managers act in their own interest, often engaging in tax minimization to enhance financial performance and shareholder value. The study contributes to the understanding of corporate tax behavior in emerging markets and informs policymakers of the need for stricter regulations on intercompany transactions and capital structure management
Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong
This study investigates the factors influencing individual taxpayer compliance by examining the moderating role of tax sanctions at KPP Pratama Serpong. Taxpayer compliance plays a vital role in the success of self-assessment tax systems, where individuals are expected to fulfill their obligations voluntarily. This research focuses on the effects of taxpayer awareness and tax knowledge on compliance behavior, and explores whether tax sanctions can strengthen these relationships. Using a quantitative approach, data were collected from 100 individual taxpayers registered at KPP Pratama Serpong through structured questionnaires. The analysis was conducted using Partial Least Squares (PLS) to examine direct and moderating effects. The results indicate that taxpayer awareness and tax knowledge both have a positive and significant impact on compliance. Furthermore, tax sanctions strengthen the positive relationship between taxpayer awareness and compliance, but do not significantly moderate the relationship between tax knowledge and compliance. These findings imply that while awareness can be amplified by sanctions to improve compliance, knowledge alone may not be sufficient unless supported by other enforcement or educational measures. This study contributes to tax compliance literature by integrating behavioral and regulatory perspectives in an Indonesian context, and offers practical insights for policymakers aiming to improve tax compliance through strategic use of sanctions and taxpayer education. The research suggests that improving public understanding of tax obligations and enhancing perceptions of enforcement may lead to more sustainable compliance behavior, particularly during periods of economic uncertainty.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office
This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
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Environmental Taxes: Challenges and Opportunities for Sustainable Development
This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
Analysis Of Corporate Income Tax Calculation and Reporting On Companies Drinking Water Area (PDAM) Parepare City
Corporate income tax is a tax imposed on income from the operational activities of PDAM Parepare City where the income in question is any additional economic ability received or obtained by PDAM Parepare City. Data collection techniques are carried out by means of observation, interviews and documentation. The data analysis technique uses interpretive qualitative methods. This method is an attempt to find an explanation of social or cultural events based on the perspective and experience of the person being researched. The results of the study show that the method of calculating Taxable Income carried out by PDAM is in accordance with the applicable tax law regulations. Over the past three years, the development of corporate income tax at PDAM Parepare City in 2018-2020 has fluctuated, where in 2019 there was a decrease in the tax burden and in 2020 there was an increase in the corporate income tax burden.
Analysis of the Influence of Tax Knowledge, Quality of Tax Services, Firmness of Tax Sanctions, and Level of Education on Taxpayer Motivation at KPP Pratama South Makassar
This research aims to test. Analysis of the Influence of Tax Knowledge, Quality of Tax Services, Firmness of Tax Sanctions, Level of Education on Taxpayer Motivation at Kpp Pratama South Makassar. The data in this research were obtained from taxpayers registered at KPP Pratama South Makassar in 2022, namely individual taxpayers who were willing to become respondents. This research uses primary data by conducting direct research in the field by giving questionnaires/statement sheets to respondents and sampling using the Siovin formula with a total of 100 taxpayers as respondents. Data analysis techniques were carried out using descriptive statistical analysis and SPSS 26.0. The results of the research show that the influence of tax knowledge has a positive and significant effect on taxpayer motivation, the quality of tax services has a positive and significant effect on taxpayer motivation, the strictness of tax sanctions has a positive and significant effect on taxpayer motivation and the level of education has a negative and insignificant effect on taxpayer motivation. Tax.
Analysis of Output Tax Calculation in Pharmaceutical Wholesale Trade: Case of PT Effata Fajar
Although there are many other industries that bring in money for the country, such as oil and gas, export-import, and international aid, Indonesia is one of the countries that reports taxes every year and makes up the largest part of the state budget. Taxes are used to finance development carried out by the government in a country, such as infrastructure development, managing education and health. In taxation there is an output tax carried out by Taxable Entrepreneurs (PKP) who sell goods or services. Sales is an important aspect for a company. Pharmaceutical companies, such as those listed on the Indonesian stock exchange, also have an important role in generating income through sales. Pharmaceutical Wholesale Trade (PBF) is the activity of buying and selling medicines and medical devices in large quantities carried out by a pharmaceutical company. Output VAT is calculated by multiplying the delivery price of medicines by a rate of 11%. Input VAT is calculated by multiplying the reimbursement price of medicines and medical devices by a rate of 11%. The use of tax invoices is included in the pharmaceutical wholesale trade aspect. These tax invoices are used as proof of transactions and as a basis for calculating output VAT. Every transaction involving the delivery of drugs and medical equipment requires a tax invoice from the pharmaceutical company, which can be completed online using an e-invoicing program. Unpaid value added tax known as output tax is what is required to be collected by Taxable Entrepreneurs (PKP) who provide Taxable Goods (BPK), Taxable Services (JKP), tangible BKP exports, intangible BKP exports, and exports JKP. Law Number 42 of 2009 concerning PA regulates output tax.
Effect of Implementing E-Samsat, Quality Service and Sanctions Taxation to Compliance Must Tax Motorized Vehicles (PKB) at the Gowa Regency Samsat Office
This study aims to analyze the influence of e-tax system implementation, tax service quality, and tax sanctions on motor vehicle taxpayer compliance. Primary data for this research was obtained by distributing questionnaires to taxpayers registered at the Samsat Office in Gowa Regency. The study involved 100 respondents and employed a quantitative approach using the Multiple Linear Regression Analysis method, with SPSS version 25 as a data analysis tool. The results of the analysis indicate that the implementation of the e-tax system, the quality of tax services, and tax sanctions have a significant impact on taxpayer compliance. These findings highlight the importance of integrating digital systems, improving service quality, and enforcing effective sanctions to enhance compliance among motor vehicle taxpayers. By focusing on these factors, tax authorities can address compliance challenges and encourage taxpayers to fulfill their obligations efficiently.
Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City
This research is motivated by various problems related to the implementation of Electronic Fiscal Tools, including network problems. This research aims to determine the extent to which the implementation of the Electronic Fiscal Tool (EFD) has increased restaurant taxpayer compliance and restaurant tax revenue in the city of Bandung. The theory used to measure taxpayer compliance is Nurmantu's theory, while to measure effectiveness the theory of Minister of Home Affairs Decree Number 690,900,327 of 1996 is used. Researchers use a case study approach, which is a type of qualitative research, as an important part of the research process. The object of this research was carried out at the Bandung City Regional Revenue Agency Office and the restaurant taxpayer's place. In collecting data, researchers use primary and secondary data such as interviews, observation and documentation. The results show that in the implementation process of the Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in the City of Bandung it can be said to be quite optimal. Although there are still many shortcomings or obstacles faced by the Bandung City Bapenda in the first year of using the Electronic Fiscal Tool (EFD)
The Influence of Tax Planning Vs Aggressive Tax Planning on Company Value in Domestic and Foreign Companies: Literature Review
The purpose of this research is to analyze the impact of Tax Planning and Aggressive Tax Planning on company value. Tax Planning, measured using three indicators—Cash Effective Tax Rate, Book Tax Difference, and Tax Shelter—was found to have a significant influence on company value. Conversely, Aggressive Tax Planning showed no significant effect on company value. This study employs the Systematic Literature Review (SLR) method, utilizing a sample of 30 journal articles as the primary data source. The SLR approach enables a comprehensive analysis by synthesizing findings from multiple studies, ensuring robust and reliable conclusions. The findings highlight the importance of effective tax planning strategies in enhancing company value while suggesting that overly aggressive tax planning may not yield the desired benefits for firms. These results underscore the need for companies to adopt balanced and sustainable tax strategies to optimize their financial performance and long-term value. Future research is encouraged to explore additional factors influenced by Tax Planning and Aggressive Tax Planning. This may include examining their impact on other financial performance metrics, governance structures, or stakeholder trust. Furthermore, the study's implications can guide policymakers and practitioners in designing tax frameworks and strategies that align with corporate value creation objectives. Ultimately, this research serves as a valuable reference for academics, practitioners, and policymakers, providing insights into the nuanced effects of tax strategies on firm value and laying a foundation for future investigations.
The Influence of Tax Inspection and Tax Collection on Tax Revenue at KPP Pratama Jakarta Jatinegara
The purpose of this study is to ascertain how tax audit and tax collection contribute to tax revenue at KPP Pratama Jakarta Jatinegara. The study's participants were KPP Pratama Jakarta Jatinegara tax employees. Ninety-six tax employees from KPP Pratama Jakarta Jatinegara were included in the study's sample. Saturation sampling is the sample technique employed in this study. SPSS was used in this study to process the data using multiple linear regression. The findings demonstrated that KPP Pratama Jakarta Jatinegara's tax revenue was significantly and favorably impacted by tax audits and collections. Furthermore, it is established that tax audits and tax collection have a 51.4% impact on tax revenue based on the coefficient of determination (R2) test results. However, other factors not covered in this study have an impact on the remaining percentage (100% - 51.4% = 48.6%).
Corporate Tax Reduction Strategies: The Impacts of Institutional Ownership, Company Profitability, and Financial Leverage
Tax revenue is pivotal in funding crucial public services and infrastructure within a nation. Corporate tax avoidance strategies can have significant ramifications, undermining a country's capacity to adequately finance essential public systems such as education, public safety, transportation, and other vital community needs. The impact of corporate tax avoidance extends beyond individual firms, influencing the broader financial stability and economic development of the country. This study examines the influence of institutional ownership, profitability, and financial leverage on corporate tax avoidance practices. Drawing on agency theory and resource-based perspectives, the research investigates how these key firm-level factors shape tax minimization strategies. The findings indicate that institutional ownership and profitability do not have a significant effect on tax avoidance. However, increased financial leverage is associated with more aggressive corporate tax avoidance practices. The insights from this study contribute to the ongoing academic discourse on the ethical and economic implications of tax avoidance behaviors.
The Influence of Tax Amnesty Program, Mobile Samsat Services and E-Samsat Program with Tax Socialization as Moderating Variable on Makassar City Samsat Revenue
This study aims to examine. The effect of the Tax Bleaching Program, Mobile Samsat Services and the E-Samsat Program with Taxation Socialization as a Moderating Variable on Makassar City SAMSAT Revenue. The data in this study were obtained from taxpayers registered at SAMSAT Makassar City in 2022, namely motor vehicle taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and drawing samples using the sIovin formula with a total of 100 taxpayer respondents. The data analysis technique was carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that the Tax Bleaching Program had a positive and significant effect on Makassar City SAMSAT Revenue, Mobile Samsat Service had a positive and significant effect on Makassar City SAMSAT Revenue, E-Samsat Program had a positive and significant effect on Makassar City SAMSAT Revenue, Tax bleaching program with moderated by taxation socialization had a positive and significant effect, Mobile Samsat service with moderated by taxation socialization had a positive and significant effect and E-Samsat Program with moderated by taxation socialization had a positive and significant effect.
Evaluation of the Effectiveness of Carbon Tax as a Tool for Controlling Air Pollution in Indonesia: Challenges and Opportunities
The implementation of a carbon tax is increasingly recognized as an effective tool for controlling air pollution by providing economic incentives to reduce greenhouse gas emissions. This study evaluates the effectiveness of carbon tax as a pollution control tool in Indonesia, focusing on the challenges and opportunities presented by its adoption. Using a literature review approach, this research examines various secondary sources, including peer-reviewed journals, government reports, and publications from international organizations. The analysis includes thematic synthesis and comparative analysis to understand how carbon taxes have been applied globally and what lessons can be drawn for Indonesia. Results indicate that while the carbon tax presents significant potential for reducing air pollution, its success in Indonesia faces numerous challenges. Key obstacles include public resistance, regulatory complexities, economic considerations, and the readiness of industries to adapt to cleaner technologies. However, opportunities exist in aligning the carbon tax with international environmental standards, leveraging technological advancements, and increasing public awareness. Successful implementation would not only improve air quality but also support Indonesia's commitments to global climate goals. This study contributes to a deeper understanding of how Indonesia can utilize carbon tax policy effectively by addressing its unique socio-economic and regulatory landscape. Recommendations are provided for policymakers to mitigate challenges and maximize the benefits of a carbon tax as a sustainable tool for air pollution control. This analysis aims to inform strategic actions that strengthen Indonesia's environmental policies in alignment with international best practices.
Modernization System Taxation in the Midst of the Digital Economy Wave : A Study Literature
The growth of the digital economy in Indonesia, driven by technological developments and widespread internet access, has changed the transaction landscape from traditional to digital methods. In 2016, the value of online transactions reached IDR 75 trillion and is expected to increase to IDR 144 trillion in the next few years, with the e-commerce sector growing rapidly and expected to reach IDR 600 trillion in 2024. This change has given rise to new challenges in the taxation system, especially in addressing cross-border taxes and tax complexity on digital platforms. This article uses a literature review approach to evaluate the evolution of the tax collection system from traditional methods to a digital system. This study identifies that the paper-based taxation system, with manual processes and prone to errors, has been replaced by increased efficiency and transparency of digital technology. The implementation of e-filing and e-payment systems, as well as advanced technologies such as big data, artificial intelligence (AI), and blockchain, have improved tax administration. These technologies facilitate more data collection and analysis, improve detection of non-compliance, and provide a secure system for digital transactions. However, this evolution also brings challenges such as cross-border taxes and complex digital transaction management. The definition of permanent establishment (PE) should be expanded to include digital entities, and new taxes such as equalization levies are needed to address cross-border tax issues. Responsive and innovative tax reforms are essential to address these challenges and ensure sustainable income taxation in the digital age. International collaboration and global harmonization of tax policies are key to addressing tax issues arising from the digital economy.
Optimization of Restaurant Tax Revenue in Increasing Local Original Income of Gowa Regency
The purpose of this research is to find out the optimization of restaurant tax revenue in increasing the original income of Gowa Regency and to find out the contribution of restaurant tax in the original income of Gowa Regency. The object of this final project research is "Restaurant Tax in 2021-2023". The data used in this final project research is in the form of data sourced from the Gowa Regency Regional Revenue Agency, namely the restaurant tax target, the realization of restaurant tax and the realization of the original regional revenue. The method used in this assignment research is a qualitative method. The data collection technique used is by using interview, observation, field research and documentation studies with the data analysis technique used is applied qualitative data analysis technique. The results of research and discussion of the optimization of restaurant tax revenue and the contribution of restaurant taxes to the original revenue of the Gowa Regency region show that the Optimization of Restaurant Tax Revenue in Gowa Regency has been optimal from 2021 to 2023. However, the percentage has fluctuated in the 3 (three) years. The contribution of Restaurant Tax to Regional Original Revenue is still in the criteria of very low with a percentage figure in 2021 to 2023 below 10%. Nevertheless, restaurant taxes still play an important role in the original revenue of Gowa Regency in supporting optimal regional development
Effectiveness of Tourism Sector Retribution as an Effort to Increase Local Revenue Bantaeng City (Case Study on Bantaeng Regency Tourism Office)
This study aims to determine the effectiveness of the regional tourism sector levy as an effort to increase the local revenue of Bantaeng city (Case study at the Bantaeng Regency Tourism Office). the type of research used is Qualitative Research Method. The data processed by the author is the result of interviews with the Bantaeng Regency Tourism Office. The data collection techniques used in this research are Documentation Techniques and Interview Techniques where the author meets face to face with the source. The result of this research shows that the average level of effectiveness of tourism sector levy revenue in Bantaeng Regency for the last 6 years is 38% which is classified as quite good criteria. However, it did not experience a significant increase in each year. To overcome the obstacles to the acceptance of retribution in the tourism sector of Bantaeng Regency, efforts are made, among others: Exploring the potential of other tourist objects and creating other vehicle attractions to attract visitors, Structuring and developing the potential of tourist objects by arranging facilities and infrastructure in potential tourist areas, and Increasing marketing and tourism promotion, both through print media and the internet. These efforts are made to attract many visitors to various tourist attractions so that they can increase the original regional income (PAD) of Bantaeng Regency.
The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency
This study aims to determine and analyze the influence of tax knowledge, taxpayer awareness, and tax authorities on individual taxpayer compliance in the KP2KP Gowa district. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are tax knowledge, taxpayer awareness, and tax authorities’ services, while the dependent variable is individual taxpayer compliance. The total population in this study, namely 25,504 individual taxpayers using the simple random sampling method, obtained 100 respondents as a sample. The types of data used are primary data and secondary data. This study proved that simultaneously tax knowledge, taxpayer awareness, and tax authorities have a significant effect on individual taxpayer compliance at KP2KP Gowa district. Partially, the variable knowledge of taxation and tax authorities affects individual taxpayer compliance at KP2KP Gowa district. Meanwhile, taxpayer awareness does not affect individual taxpayer compliance at KP2KP Gowa district.
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