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All Journal Jurnal Sains Manajemen  Nitro ASH-SHAHABAH : Jurnal Pengabdian Masyarakat Journal of Business, Technology, & Social Science Journal of Creative Power and Ambition (JCPA) Journal Social Engagement: Jurnal Pengabdian Masyarakat Journal AXEGNAL: Tax and Economic Insights Journal
Andi Indah Lestari
Universitas Islam Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Kebijakan Pelaporan Pajak dan Sistem DJP Online Terhadap Pelaporan SPT Tahunan Wajib Pajak di KPP Pratama Makassar Barat Yusria Yusria; Andi Indah Lestari
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 1 (2025): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i1.207

Abstract

ABSTRACT This study aims to analyze the influence of tax reporting policy through DGT Online (e-filling) on the increase in taxpayers' Annual Tax Return reporting at KPP Pratama Makassar Barat. This study uses a quantitative method with a descriptive analysis approach, where data collected through a survey of taxpayers at KPP Pratama Makassar Barat is analyzed using statistical techniques. Along with the development of information technology, the Directorate General of Taxes (DGT) has developed an online-based tax reporting system that is expected to simplify the reporting process and increase taxpayer compliance. The results of the study show that the tax reporting policy through DGT Online, tax reporting is proven to have no effect on increasing taxpayers' annual tax return reporting, but online DGT is proven to have an effect on increasing taxpayers' annual tax return reporting at KPP Pratama Makassar Bar. The study also found that the level of understanding of.
Pengaruh Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Terhadap Pendapatan Asli Daerah Kabupaten Enrekang Nur Askiah; Andi Indah Lestari
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i2.324

Abstract

This study aims to analyze the effect of land and building tax revenues in the rural and urban sectors on the original regional income of Enrekang Regency. The main problem raised is the level of compliance of land and building taxpayers which is still lacking, thus affecting the receipt of Land and Building Tax in Enrekang Regency. This study uses a quantitative approach with secondary data from the target and realization reports of PBB and PAD of Enrekang Regency in 2020-2021. The results of a simple linear regression analysis show that land and building tax revenues in the rural and urban sectors do not have a significant effect on PAD, with a significance value of 0.185> 0.05. With a t count of 1.713 <2.353. The regression equation obtained is Y = 19.934 + 0.237. Meanwhile, in terms of the contribution of Land and Building Tax to the Original Regional Income of Enrekang Regency from 2020-2024, it is still very low, namely an average of only 4% with very low criteria. In this case, it is important for BAPENDA as the PBB manager to conduct direct socialization/education to the community about the importance of paying PBB. Cooperation with village officials is also needed in the SPPT distribution process during the collection period. The media for disseminating information must also be adjusted to the conditions of the community. Routine annual evaluation of sub-districts/villages regarding the level of community compliance in paying PBB. Sub-districts/villages that have a high level of compliance can be given special awards or appreciation for being active in encouraging and educating the community regarding the importance of paying taxes on time. Sanctions or fines for late/non-compliance with PBB payments must also be emphasized consistently so that the community is more disciplined in fulfilling their tax obligations.
Co-Authors Baharuddin Budhi Krisnanto Candri, Candri Endang, Andi Nurlaily Fadrianti, Reza H. Bolu Hasan Basri Karmilah Mansur Karmilah Mansur Muthia Nabila Natasya Natasya Nisma Ariskha Masdar Nisma Ariskha Masdar Nugraha Abhull Azwad Nur Askiah Pairi, Binar Ramadhani, Salwa Rifqi Nur Wahyudi Rizkyanti Pratiwi Sutarya Setya Ega Susanto Shalzabila Shalzabila Sulpar Sulpar Verawaty Verawaty Yusria Yusria