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All Journal Amnesty: Jurnal Riset Perpajakan Journal of Economic, Public, and Accounting (JEPA) Jurnal Sistim Informasi dan Teknologi
Anastasia D'Ornay
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS PERTUMBUHAN EKONOMI DAN PERGESERAN ANTAR SEKTOR EKONOMI DI KABUPATEN BANGGAI LAUT PROVINSI SULAWESI TENGAH Anastasia D'Ornay; Maskur Hasan; Ulva Natsir S
Journal of Economic, Public, and Accounting (JEPA) Vol 3 No 1 (2020): Journal of Economic, Public and Accounting (JEPA)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v3i1.832

Abstract

Penelitian ini bertujuan untuk : (1) mengidentifikasi klasifikasi pertumbuhan sektor perekonomian di Kabupaten Banggai Laut, (2) mengetahui pengaruh pergeseran antar sektor terhadap pertumbuhan PDRB Kabupaten Banggai Laut, dan (3) mengetahui sektor-sektor basis ekonomi di Kabupaten Banggai Laut. Penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan dokumentasi dan wawancara. Analisis data yang digunakan adalah SSA (Shift Share Analisis) dan LQ (Location Quotient). Hasil penelitian berdasarkan analisis Shift Share menunjukkan bahwa telah terjadi perubahan struktur ekonomi di Kabupaten Banggai Laut dari sektor primer ke sektor sekunder dan tersier. Hal ini ditunjukkan dengan peranan sektor sekunder dan tersier yang terus meningkat melalui besarnya kontribusi terhadap PDRB Kabupaten Banggai Laut namun secara keseluruhan pertumbuhan ekonomi Kabupaten Banggai Laut tergolong lamban. analisis Location Quotient menunjukkan yang merupakan sektor unggulan atau merupakan sektor basis yaitu sektor pertanian, listrik dan air bersih, perdagangan hotel dan restoran, dan sektor keuangan dan persewaan.
Application of Digital Literature Analysis in Analyzing The Relationship Between Schools' Ability in Updating The Curriculum and Students' Readiness to Face Challenges in The Era of Digitalization Isna Juwita; Anastasia D'Ornay; Fransisca Jallie Pattiruhu; Caka Gatot Priambodo; Heri Satria Setiawan
Jurnal Sistim Informasi dan Teknologi 2024, Vol. 6, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v6i2.345

Abstract

This research aims to determine the conditions of educational and pedagogical reform. The methodology used is qualitative. Researchers used a qualitative approach, including historical source analysis instruments, content analysis, participant and non-participant observation, and interviews. The research reveals each center's uniqueness and educational identity, examining its internal organization, approach, relationship with the environment, participation models, and other aspects. This shows that there is room for various educational strategies and models that can improve the quality of learning. Daily educational activities reveal elements of traditional pedagogical culture, including textbooks as the primary work material, minimal parental participation, and classes dominated by conventional pedagogical relationship methods. On the other hand, these schools exhibit extraordinary dynamism and unlimited pluralism in their pedagogical reforms. The various networks, teacher collectives, and other initiatives reflect this, striving to renew and reaffirm the approaches of the new school movement while also demonstrating the collective crystallization of the claims that form the foundation of the critical subject. Finally, national and international reports have shown the importance of carefully reflecting on the pedagogical conclusions drawn in education. These conclusions can provide valuable insight into the direction and efforts that should be made to improve the education system as a whole.
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.
Strengthening International Fiscal Governance to Combat Global Tax Avoidance: A Policy and Literature-Based Analysis Muhammad Ishlah Idrus; Muhammad Ikram; Anastasia D'Ornay
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/k6aqnp74

Abstract

Global tax avoidance continues to undermine national revenues and weaken the integrity of international tax systems, particularly as cross-border economic activities expand in the digital era. This study examines how international fiscal governance can serve as an effective framework for mitigating global tax avoidance by analyzing key policies, regulatory instruments, and multilateral initiatives. Using a descriptive and policy-oriented approach, this research synthesizes recent literature, institutional reports, and global regulatory developments to evaluate the effectiveness of mechanisms such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project, the Global Minimum Tax (Pillar Two), automatic exchange of information, and strengthened tax transparency standards. The study finds that while international cooperation has significantly improved policy alignment and reduced opportunities for profit shifting, substantial challenges remain, including uneven adoption across jurisdictions, capacity gaps in developing countries, regulatory loopholes, and geopolitical asymmetries in negotiations. The analysis also highlights the growing importance of digital taxation frameworks as multinational enterprises increasingly shift value creation to intangible assets. This paper argues that stronger institutional coordination, equitable policy adoption, capacity-building for emerging economies, and enhanced enforcement mechanisms are critical to advancing global tax fairness. The findings contribute to a deeper understanding of how international fiscal governance can shape more coherent and sustainable tax systems, offering policy recommendations to support future reforms and strengthen global tax compliance.
Analyzing the Performance of Regional Tax Collection Systems: A Case Study of Samsat Offices Anastasia D'Ornay
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/h51mb233

Abstract

This study examines the performance of regional tax collection systems by focusing on the operational, administrative, and technological dynamics of Samsat offices in Indonesia. As the primary institutions responsible for administering the Motor Vehicle Tax (PKB), Samsat offices play a crucial role in strengthening regional fiscal capacity and supporting decentralized governance. Despite their strategic importance, variations in service quality, administrative efficiency, and technological readiness persist across regions. This research employs a quantitative approach using surveys distributed to taxpayers and administrative personnel to evaluate key performance dimensions, including service efficiency, digital service adoption, transparency, inter-agency coordination, and taxpayer compliance. Additional secondary data from provincial revenue reports and institutional documents complement the primary dataset. The findings reveal that administrative efficiency and service quality remain central determinants of taxpayer satisfaction and compliance, while digital innovations—such as online tax renewal platforms and mobile Samsat services—significantly improve accessibility and reduce processing times. However, disparities in infrastructure, digital literacy, and organizational readiness hinder uniform implementation across provinces. Inter-agency coordination among Bapenda, POLRI, and insurance providers also influences service consistency and operational effectiveness. Overall, the study demonstrates that enhancing Samsat performance requires integrated strategies combining administrative streamlining, digital transformation, human resource development, and improved governance mechanisms. The results provide practical implications for policymakers seeking to strengthen regional tax administration and contribute to the broader literature on public sector performance and fiscal management.
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 . Caka Gatot Priambodo Fransisca Jallie Pattiruhu Haliah, Haliah Heri Satria Setiawan Hernianti Harun Isna Juwita Lina - Mariana, Lina - Maskur Hasan Matteo Rossi Mubdi Dzuwhandy Muhammad Ikram Muhammad Ishlah Idrus Nirwana Rusli Sariana Damis Ulva Natsir S