<![CDATA[Purpose – This study examines how the management information system underlying PAKINTA is constituted as an instrument of public policy at a municipal revenue agency, and how a local value repertoire enters its design. Methods – Qualitative documentary policy analysis of a single instrumental case at the Regional Revenue Agency of Makassar City. An identifier-bearing corpus of twenty-six official documents and platform artefacts, retrieved between March and September 2025, was appraised for authenticity, credibility, representativeness, and meaning. Claims carry an evidentiary status: documented, inference, or proposition. Findings – Six patterns emerged. PAKINTA is a policy instrument, not a technical upgrade. Its taxonomy was restructured within the window: ten legacy categories became nine tax types, five folded into one consolidated tax, so the platform was reconfigured to a legislative consolidation, not the source of it. Its dashboard documents a consolidated, daily-refreshed reporting surface; relative gains in speed or visibility remain inferences absent a baseline. The documents specify institutional locus, continuity, supervision, and budget, but no data-quality or security regime. Bugis-Makassar values are inscribed declaratively; protocol and architectural inscription are not evidenced in the corpus, and the inspected entry-point interface displays none of them. Research implications – The study specifies a depth gradient of cultural inscription declarative, protocol, architectural in which each transition relocates discretion and raises the cost of departing from the framing. Originality – The paper defines culturally embedded digital governance with explicit dimensions, scope conditions, and an inter-level mechanism, evidenced from a fully identified documentary corpus.]]>
