Jurnal Riset Perpajakan: Amnesty

Amnesty: Jurnal Perpajakan [p-ISSN 0000-0000|e-ISSN 0000-0000] yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar, jurnal ini menerbitkan artikel hasil penelitian dibidang Perpajakan. Jurnal ini menerbitkan studi penelitian yang menggunakan berbagai metode dan pendekatan kualitatif dan / atau kuantitatif dibidang Perpajakan.

Jurnal ini bertujuan untuk mengembangkan konsep, teori, perspektif, paradigma, dan metodologi dalam ruang lingkup Perpajakan yang terbit dua kali dalam setahun yaitu bulan Mei dan bulan November. Adapun ruang lingkup Amnesty: Jurnal Perpajakan meliputi perpajakan dalam negeri dan perpajakan luar negeri

Vol 9 No 1 (2026): Mei 2026

Diterbitkan: 2026-05-31

Determinants of MSME Tax Compliance: Tax Knowledge, Tax Rates, and Digitalization

Fitri Ritonga, Rahmat Daim Harahap, Budi Harianto

98-114

DOI: https://doi.org/10.26618/dp4wes55

Determinants of Taxpayer Compliance in the Implementation of the Coretax System

Kadek Yoga Suartika, Ni Kadek Sinarwati, Lucy Sri Musmini

164-178

DOI: https://doi.org/10.26618/w33app68

The Role of Corporate Risk as a Moderating Variable: The Effect of Transfer Pricing and Capital Intensity on Tax Aggressiveness

Sinta Puji Lestari, Ahmad Yani , Dewi Wungkus Antasari

46-58

DOI: https://doi.org/10.26618/ev1af570

The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on MSME Tax Compliance

Erina Dwiyanti, Made Aristia Prayudi, Ni Kadek Sinarwati

115-126

DOI: https://doi.org/10.26618/669w5v71

Digital Transformation in Local Tax Administration: A Study on Increasing Revenue through Online Payment in Nunukan Regency

Chaidir Maulana, Muliyadi Hamid, Nurmadhani Fitri Suyuthi

179-190

DOI: https://doi.org/10.26618/wa3nvp08

The Effect of Digital Tax Services on MSME Taxpayer Compliance with Tax Literacy as Moderator

Sri Depi, Mediaty, Akhmad Qusyairi Amiruddin

59-76

DOI: https://doi.org/10.26618/28ycmn84

What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector?

Salsa Shalma Auliya, Sofie Yunida Putri

127-141

DOI: https://doi.org/10.26618/6ksn5x83

The Influence of Tax Morale, Social Norms, and Trust in Government on Individual Taxpayer Compliance

Gusti Agung Diah Priyam Pradnyandari, Edy Sujana, Anantawikrama Tungga Atmadja

191-203

DOI: https://doi.org/10.26618/rk4cas47

Tax Compliance of MSMEs in Makassar: Digitalization and Tax Literacy with Trust as a Moderating Variable

Muh. Arsyad, Asriani Junaid, Ratna Sari, Hasanuddin

77-97

DOI: https://doi.org/10.26618/3a35av90

Corporate Tax Avoidance in Emerging Markets: The Limited Role of ESG, Earnings Management, and Financial Leverage

Mira, Masrullah, Fitri Eka Wardani

142-163

DOI: https://doi.org/10.26618/ygwzsj40

Evaluating the Effectiveness of Surface Water Tax Collection Mechanisms: A Case Study of the Samsat Office in Gowa Regency

Muhammad Khaedar Sahib, Masrullah, Andi Nur Halisa

204-218

DOI: https://doi.org/10.26618/qpq5n390

Optimalisasi Penerimaan PBB-P5L Sektor Minerba melalui Analisis Proses Bisnis pada KPP Pratama Batulicin

Bagus Dwi Septian, Diva Noviandani, Granatabror Marzuq Mushoddaq, Muhammad Islam Izzatii, Yuni Rahma Khoirunnisa

1-14

DOI: https://doi.org/10.26618/84b8x371

Effects of Tax Supervision and Socialization on Village Fund Tax Revenue Mediated by Taxpayer Compliance Level

Rusman Ruslan, Faizul Mubarok, Andi Harmoko Arifin

15-34

DOI: https://doi.org/10.26618/jprxqw33

Efisiensi dan Efektivitas Pelaporan PPh 21 Berbasis Digitalisasi Pepajakan Pada Instansi Pendidikan Negeri: Pendekatan Value for Money

Adinda Mutiara Gladis Dhihantoro, Khasanah Sahara, Agus Athori

35-45

DOI: https://doi.org/10.26618/pasxxv45

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