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About the Journal
Amnesty: Jurnal Riset Perpajakan 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
INDEXING AND ABSTRACTING
Current Issue
Articles
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Factors Influencing Individual Taxpayer Compliance with Tax Sanctions as a Moderating Variable at KPP Pratama Serpong
Muhammad Zidane Alfarizi, Muhammad Su’un, Muhammad NurAbstract : 140PDF : 681-21 -
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange
Ni Putu Nadia Devasari, Ni Putu Budiadnyani, I Nyoman Sunarta, I G.A. Desy ArlitaAbstract : 137PDF : 5122-34 -
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services
Ni Komang Ayu Mardiantari, Ni Putu Budiadnyani, Ketut Tanti KustinaAbstract : 132PDF : 9735-47 -
The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX
Ni Made Ari Puspita Dewi, Ni Putu Budiadnyani, Kadek Wulandari Laksmi P, Putu Pande R. Aprilyani DewiAbstract : 118PDF : 5448-57 -
The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance
Ni Made Cindy Wahyu Ramadhanti, Ni Putu Budiadnyani, I Nyoman SunartaAbstract : 129PDF : 6958-66 -
Assessment of the Land and Building Tax (PBB) Collection Mechanism in Makassar’s Regional Revenue Agency
Muhammad Khaedar Sahib, Muhammad Adil, Rifdah Septiani FaisalAbstract : 129PDF : 6967-82 -
Tax Planning Strategies for Tax Saving at PT Ramayana Lestari Sentosa, Tbk
Hendy Rizki Junyes, Ida Farida Adi Prawira, Memen KustiawanAbstract : 157PDF : 6683-92 -
Tax Planning PT Mayora Indah Tbk: Harmonizing Compliance And Tax Optimization
Novita Khoirunnisa, Ida Farida Adi Prawira, Memen KustiawanAbstract : 136PDF : 6093-102 -
Examining the Impact of Institutional Ownership and Audit Fee Stickiness on Tax Avoidance in State-Owned Enterprises in Indonesia (2019–2022)
Mira Mira, Masrullah Masrullah, Asti NurfadillahAbstract : 125PDF : 61103-114 -
Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate)
Muh Asrullah Arifin, Asriani Junaid, Amiruddin AmiruddinAbstract : 133PDF : 101115-128 -
Analysis of The Application Withholding, Depositing, and Reporting Income Tax Article 23 on Services In Private Companies
Adevansyah Wika Mulia Nanda, Binti Azizatun Nafi'ah, Binti Azizatun Nafi'ahAbstract : 117PDF : 51129-135 -
The Impact of Firm Size and Governance on Corporate Tax Avoidance Strategies
I Made Dwi Sumba WirawanAbstract : 163PDF : 85136-148 -
The Influence of Human Resources Competence in the Field of Taxation on Compliance and Effectiveness of Fulfillment of Tax Obligations: A Literature Study
Lina Mariana, Sariana Damis, Hernianti Harun, Nur Sandi MarsuniAbstract : 119PDF : 56149-155 -
Determinants of Tax Compliance among Individual Business and Freelance Taxpayers: Evidence from KPP Pratama Senapelan Pekanbaru
Sefita Nahdia Syifa, Taufeni Taufik, Atika ZarefarAbstract : 163PDF : 89156-172