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Effectiveness of Using Electronic Parking Fee System (E-Parking) In Makassar City Mubdi Dzuwhandy; Anastasia D'Ornay; Haliah; Nirwana; .
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/y75vx345

Abstract

This study examines the effectiveness of the Electronic Parking Fee System (E-Parking) implemented by the Makassar City Regional Revenue Agency (BAPENDA) as part of the city’s effort to modernize public services and enhance regional revenue. Using a qualitative research design, data were collected through observations, in-depth interviews with key informants, and document analysis to obtain a comprehensive understanding of the system’s performance. The findings reveal that the adoption of E-Parking has contributed to improved transparency, efficiency, and accountability in parking tax management. The system minimizes manual intervention, reduces the risk of illegal levies, and enhances service quality for parking users. Empirical data show an increase in the number of taxpayers using E-Parking from 29 in 2019 to 35 in 2020, although overall revenue declined due to movement restrictions during the COVID-19 pandemic. Despite the temporary decline, the E-Parking system demonstrates strong potential to optimize regional original income (PAD) by ensuring accurate transaction recording and reducing revenue leakages. Users reported that the system is easier, more secure, and more reliable compared to manual ticketing. Overall, the study concludes that E-Parking is an effective innovation in public service delivery, supporting Makassar City’s transition toward a more transparent and technology-driven governance system.
Financial Constraints and Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange 2020–2022 .; ., .; Mira; Wahyuni, Wahyuni; Nurdiani
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/902dn988

Abstract

This study investigates the effect of financial constraints on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Mining firms operate in a capital-intensive and highly regulated environment, making them vulnerable to fluctuations in commodity prices, financing frictions, and liquidity pressures. These conditions heighten the relevance of examining whether financial constraints influence corporate tax planning behavior. Using a quantitative research design, the study analyzes panel data from 24 mining companies that consistently reported complete audited financial statements over the three-year period, resulting in 72 firm-year observations. Financial constraints are measured using the Hadlock–Pierce (HP) Index, while tax avoidance is proxied by the Cash Effective Tax Rate (CETR), which captures real cash taxes paid relative to pre-tax income. Several control variables—firm size, profitability, leverage, and capital intensity—are included to account for operational and structural characteristics of mining firms. Panel regression analysis is conducted using the Hausman test to determine the appropriate model, supplemented by classical assumption testing to ensure statistical validity. The results are expected to provide empirical evidence on whether financially constrained mining firms engage more aggressively in tax avoidance as a strategy to preserve liquidity during periods of economic uncertainty, including the COVID-19 pandemic. The study contributes to the literature by offering sector-specific insights into the financial determinants of tax avoidance in a highly regulated extractive industry and provides implications for policymakers, investors, and corporate managers regarding financial pressure, compliance behavior, and fiscal governance.
Tax Misperception and Its Impact on Decision-Making: A Behavioral Response Model of Taxpayers .; Faidul Adziem; Safri Haliding; Andi Nirma Baya Batara
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/q2c2me17

Abstract

Taxes are mandatory contributions imposed on individuals and business entities to finance public needs and maintain economic stability. One essential tax instrument in Indonesia is the Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB). However, misperceptions related to PKB continue to emerge among certain taxpayer groups. This study aims to: (1) analyze how misperceptions regarding motor vehicle taxes affect taxpayer decision-making related to PKB compliance in Makassar City, South Sulawesi; and (2) examine how misunderstandings of PKB regulations shape attitudinal and behavioral responses among taxpayers. This research employs a descriptive qualitative approach. Data were collected through interviews with SAMSAT officers in Gowa Regency and with taxpayers, including students from Muhammadiyah University of Makassar. Findings indicate that the general public does not exhibit substantial misperceptions about PKB, although potential misconceptions are more common among individuals aged 21–27 who pay taxes based on parental encouragement, and among women with limited experience in handling PKB obligations. Interviews with student respondents also revealed misperceptions driven by misinformation, misunderstanding of regulations, inadequate tax education, cognitive biases, framing, and demographic characteristics such as age, gender, and occupation. Overall, the study highlights that PKB-related misperceptions remain multidimensional and may influence taxpayer compliance behavior, underscoring the need for more targeted education and communication strategies.
Digital Economy Taxation in Global Perspective: A Systematic Literature Review and Cross-Country Comparison Anastasia D'Ornay; Rusli; Mariana, Lina; Sariana Damis; Hernianti Harun; .; Matteo Rossi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/f6302t69

Abstract

This study systematically examines the evolution, implementation, and challenges of digital economy taxation across various jurisdictions to provide a comprehensive understanding of global policy trends. Using the PRISMA (2020) framework, a systematic literature review was conducted covering 65 peer-reviewed articles, policy papers, and institutional reports published between 2020 and 2025. The review identifies three dominant themes: (1) the emergence of Digital Services Taxes (DST) and their fiscal implications, (2) the implementation of the OECD/G20 Two-Pillar Solution emphasizing global minimum taxation, and (3) administrative digitalization for tax compliance improvement. A cross-country comparison highlights significant disparities between developed and developing economies in policy adoption, compliance infrastructure, and digital readiness. While OECD member states prioritize the harmonization of tax bases and avoidance of double taxation, developing nations focus on revenue mobilization and fairness in taxing digital activities. The findings reveal that the global minimum tax enhances coordination among multinational enterprises but poses administrative challenges in low-income countries. The study contributes to international taxation discourse by integrating evidence from diverse contexts and proposing a conceptual model linking digital transformation, tax equity, and compliance efficiency. Future research should explore the long-term economic and behavioral impacts of digital tax regimes, especially in the context of global e-commerce and cross-border data monetization.
Co-Authors . . Anastasia D'Ornay Andi Nirma Baya Batara Faidul Adziem Haliah, Haliah Hernianti Harun I Ketut Paramarta I Nengah Martha Lina - Mariana, Lina - Matteo Rossi Mira Mubdi Dzuwhandy Nirwana Nurdiani Rusli Safri Haliding Sariana Damis wahyuni wahyuni