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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management JURNAL MANAJEMEN BISNIS Nobel Management Review Dedikasi: Jurnal Pengabdian Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Horizon RESTITUSI : Jurnal Riset Perpajakan
Andi Marlinah
Institut Teknologi Dan Bisnis Nobel Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
Pemberdayaan UMKM melalui Pendampingan Legalitas dan Strategi Pemasaran Digital di Kelurahan Mario Pulana Marlinah, Andi; Bahasoan, Shandra; Asri, Asri; Khalik, Abdul; Usman, Irwan; Yassir, Muhammad
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 18 No 2 (2025): Juli-Desember
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/dedikasi.v18i2.12681

Abstract

MSMEs in Mario Pulana Village, Maros Regency, face the challenge of low competitiveness due to limited business legality and visual identity. This community service aims to strengthen the capacity of 44 MSME actors by implementing four strategic pillars: product quality, technology, marketing, and human resource development. The method is a participatory approach that includes field observations, entrepreneurship seminars, and technical assistance with registering Business Identification Numbers (NIBs) through the Online Single Submission (OSS) system, as well as creating banner promotional materials. The results of the service show a significant shift from the informal to the formal sector, with the issuance of legal documents to partners. In addition, strengthening visual branding has increased professionalism and business visibility. The program significantly fosters new awareness of the importance of managerial aspects and legal compliance, while identifying local leaders as agents of change to ensure the sustainability of economic transformation at the village level.
Co-Authors Abdul Khalik Abdullah Abdullah Ali Ibrahim Andi Ririn Oktaviani Andi Widiawati Asbi Amin Asri asri Dara Ayu Nianty Indrawan Azis Irfansyah, Muh. Nur Muhammad Yassir Nur Rachma Nurhaeda Nurhaeda Nurmasitah, Sita Payu, Anita Achmad Rahman, Karlina Ghazalah Sukmawati Sukmawati Usman, Irwan