About the Journal 

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 2025.

Focus and Scope

The journal publishes high-quality research articles, reviews, and case studies in the field of taxation, with the aim of advancing knowledge, theory, and practice in tax policy and administration. The scope covers various topics, including tax policy and administration; income tax, value-added tax (VAT), and other types of taxes; local taxation and regional revenue management; international taxation and transfer pricing; tax compliance, avoidance, and evasion; taxation in the digital economy and e-commerce; tax incentives and their economic impact; tax dispute resolution and legal frameworks; behavioral aspects of taxpayers and tax morale; tax audits, investigations, and enforcement; fiscal decentralization and intergovernmental transfers; the role of taxation in economic growth and development; comparative studies of taxation systems across countries; taxation in Islamic finance and zakat integration; as well as environmental taxation and carbon tax policies.

Review Criteria

Reviewers are asked to evaluate manuscripts based on the following criteria: Relevance to the journal’s scope and focus, Originality and contribution to the field of management science, Soundness of methodology and data analysis, Clarity of presentation and structure, Validity of conclusions and implications and Proper citation and adherence to ethical research standards

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Current Issue

Vol. 8 No. 2 (2025): November 2025
View Vol. 8 No. 2 (2025): November 2025
DOI: https://doi.org/10.26618/ka80pg50
Published: 2025-12-01

Articles

  • The Effect of Profitability and Company Size on Tax Avoidance in the Mining Sector Listed on the IDX in 2019-2023

    Septania Indri Ariyani, Muhammad Iqbal
    Abstract : 19
    pdf : 16
    DOI: 10.26618/88wprg60
    241-249
    DOI: https://doi.org/10.26618/88wprg60

  • Transfer Pricing and Tax Avoidance: Does Sales Growth Matter?

    I Made Dwi Sumba Wirawan, Desak Ruric Pradnya Paramitha Nida
    Abstract : 3
    pdf : 3
    DOI: 10.26618/ev73fe46
    272-283
    DOI: https://doi.org/10.26618/ev73fe46

  • An Ethical Audit Model for the Governance of Indonesia’s Digital Tax System: Integrating the Principles of Fairness, Transparency, and Accountability

    Rita Nataliawati, Qosim, Tri Winarsih, Sri Yaumi
    Abstract : 3
    pdf : 3
    DOI: 10.26618/tfna1d42
    322-330
    DOI: https://doi.org/10.26618/tfna1d42

  • Tax Misperception and Its Impact on Decision-Making: A Behavioral Response Model of Taxpayers

    Faidul Adziem, Safri Haliding , Andi Nirma Baya Batara
    Abstract : 4
    pdf : 6
    DOI: 10.26618/q2c2me17
    250-260
    DOI: https://doi.org/10.26618/q2c2me17

  • When Financing and Tax Strategies Shape Corporate Responsibility: Examining the Effects of Capital Structure and Tax Avoidance on CSR Implementation

    Ni Putu Budiadnyani, Ketut Tanti Kustina
    Abstract : 2
    pdf : 3
    DOI: 10.26618/z3dcwx93
    284-295
    DOI: https://doi.org/10.26618/z3dcwx93

  • Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022

    Mira, Wahyuni, Nurdiani
    Abstract : 4
    pdf : 8
    DOI: 10.26618/902dn988
    250-260
    DOI: https://doi.org/10.26618/902dn988

  • Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison

    Anastasia D'Ornay, Lina Mariana, Sariana Damis, Hernianti Harun, Rusli, Matteo Rossi
    Abstract : 16
    pdf : 4
    DOI: 10.26618/f6302t69
    296-307
    DOI: https://doi.org/10.26618/f6302t69

  • Analyzing the Performance of Regional Tax Collection Systems: A Case Study of Samsat Offices

    Anastasia D'Ornay
    Abstract : 19
    pdf : 6
    DOI: 10.26618/h51mb233
    261-271
    DOI: https://doi.org/10.26618/h51mb233

  • Optimizing Santripreneur Development through Sharia-Based E-Commerce Startups and Tax Compliance in Modern Islamic Boarding Schools

    Rahmawati, Putri Ayu Ramadhani, Muhammad Wahyuddin Abdullah, Supriadi, Nurwahida
    Abstract : 3
    pdf : 7
    DOI: 10.26618/hbmrww48
    308-321
    DOI: https://doi.org/10.26618/hbmrww48

  • Impact of Perceived Convenience, Satisfaction, and Tax Understanding on E-Filing Adoption Intention: The Moderating Role of IT Benefits

    Muh. Ainul Yaqin, Ardhiatul Halima Tuasalamony, Sitti Rahma Sudirman, Nur Alfiah Rezkiyanti
    Abstract : 7
    pdf : 5
    DOI: 10.26618/1yb6n177
    173-187
    DOI: https://doi.org/10.26618/1yb6n177

  • Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City

    Mubdi Dzuwhandy, Anastasia D'Ornay, Haliah, Nirwana
    Abstract : 22
    pdf : 8
    DOI: 10.26618/y75vx345
    188-198
    DOI: https://doi.org/10.26618/y75vx345

  • Trends in Capital Market Research and Taxation Policy in Indonesia: A Bibliometric Analysis of the Literature from 2000 to 2025

    Wahyudi Wahyudi, Syarifuddin Syarifuddin, Syarifuddin Rasyid
    Abstract : 5
    pdf : 4
    DOI: 10.26618/zgh3qj09
    199-217
    DOI: https://doi.org/10.26618/zgh3qj09

  • Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis

    Muhammad Ishlah Idrus, Muhammad Ikram, Anastasia D'Ornay
    Abstract : 12
    pdf : 2
    DOI: 10.26618/k6aqnp74
    218-228
    DOI: https://doi.org/10.26618/k6aqnp74

  • The Implementation of E-Filing on Taxpayer Compliance in Ambon City: A Theory of Planned Behavior Approach

    Ardhiatul Halima Tuasalamony
    Abstract : 1
    pdf : 3
    DOI: 10.26618/ydrksj76
    229-240
    DOI: https://doi.org/10.26618/ydrksj76
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