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All Journal Amnesty: Jurnal Riset Perpajakan
Asriani Junaid
Indonesian Muslim University of Makassar
Economics, Econometrics & Finance

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Carbon Tax Policy Analysis of Negative Emission Externalities in South Sulawesi (Case Study at PT. Makassar Industrial Estate) Muh Asrullah Arifin; Asriani Junaid; Amiruddin Amiruddin
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/yt25na69

Abstract

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.
Tax Compliance of MSMEs in Makassar: Digitalization and Tax Literacy with Trust as a Moderating Variable Muh. Arsyad; Asriani Junaid; Ratna Sari; Hasanuddin
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3a35av90

Abstract

Tax compliance is a crucial factor in optimizing state revenue, particularly from the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to the national economy. In the digital era, the government continues to promote tax administration transformation through various technology-based services to improve the ease and effectiveness of fulfilling tax obligations. However, MSMEs still face various challenges related to tax understanding and trust in tax authorities. This study aims to analyze the impact of tax digitalization and tax literacy on MSME tax compliance in Makassar City and examine the role of trust as a moderating variable. The study employed a quantitative approach with a survey method. The study population comprised small businesses (MSMEs) in Makassar City. A sample of 100 respondents was determined using the Slovin formula with a 10% error rate. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that tax digitalization has a positive and significant impact on MSME tax compliance. Tax literacy was also shown to have a positive and significant impact on tax compliance. However, trust did not moderate the relationship between tax digitalization and tax compliance, nor did it moderate the relationship between tax literacy and tax compliance. These findings suggest that MSME tax compliance is more influenced by the ease of the digital tax system and the level of tax understanding than by trust. This study provides implications for tax authorities to continuously improve the quality of digital services and tax education programs to strengthen MSME tax compliance sustainably.
Co-Authors Amiruddin Amiruddin Hasanuddin Muh Asrullah Arifin Muh. Arsyad Ratna Sari