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All Journal BJRM (Bongaya Journal of Research in Management) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside ASH-SHAHABAH : Jurnal Pengabdian Masyarakat Journal of Business, Technology, & Social Science Celebes Journal of Community Services Journal Social Engagement: Jurnal Pengabdian Masyarakat Journal AXEGNAL: Tax and Economic Insights Journal
Nugraha Abhull Azwad
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 Efektivitas Penerapan E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Di Kantor Bersama Samsat Gowa Muchtar, Munawara; Azwad, Nugraha Abhull
Journal Axegnal: Tax And Economic Insights Journal Vol. 1 No. 2 (2025): JOURNAL AXEGNAL
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v1i2.146

Abstract

This research aims to determine (1) the difference before and after the implementation of E-Samsat on motor vehicle tax revenue in Gowa Regency. (2) Effective E-Samsat service in efforts to increase motor vehicle tax payment revenue in Gowa Regency. This research uses quantitative research methods with data collection techniques through observation, questionnaires, documentation, and interviews. The research questionnaire was distributed to taxpayers who have paid motor vehicle tax at Samsat Gowa using the Simple Random Sampling method. Data analysis techniques used descriptive statistical tests, validity tests, reliability tests, normality tests, partial tests (t), coefficient of determination tests (R2), simple linear regression equation tests with the help of SPSS Statistics 25 application. The results of this study indicate that the Influence of E-Samsat Implementation Effectiveness (X) does not have a significant effect on Motor Vehicle Tax (PKB) Revenue at Samsat Gowa (Y), as shown by the coefficient of determination test (R2) of 0.092 (0.92%). Other variables not discussed in this study have a very large influence of 99.08%. Thus, there is no significant effect of E-Samsat implementation on motor vehicle tax revenue, as indicated by the results of data analysis with t-test, with t count of 0.13 > 0.05, which shows that H₀ is accepted and Hₐ is rejected.  ABSTRAK Penelitian ini bertujuan untuk mengetahui (1) perbedaan sebelum dan sesudah penerapan e-Samsat terhadap penerimaan pajak kendaraan bermotor di Kabupaten Gowa (2) Seberapa besar efektivitas layanan e-Samsat dalam upaya meningkatkan penerimaan pembayaran pajak kendaraan bermotor di Kabupaten Gowa. Penelitian ini menggunakan jenis penelitian kuantitatif dengan teknik pengumpulan data melalui observasi, kuesioner, dokumentasi, dan wawancara dimana kuesioner dalam penelitian ini dibagikan kepada wajib pajak yang telah membayar pajak kendaraan bermotor di Samsat Gowa dengan metode Simple Random Sampling yang teknik analisis datanya menggunakan uji statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, uji parsial (t), uji koefisien dereminasi (R2) , uji persamaan regresi linear sederhana dengan bantuan aplikasi SPSS Statistics 25. Hasil penelitian ini menunjukkan bahwa Pengaruh Efektivitas Penerapan E-Samsat (X) tidak berpengaruh yang signifikan Terhadap Penerimaan Pajak Kendaraan Bermotor (PKB) di Samsat Gowa (Y), seperti yang ditujukkan oleh uji koefisien determinasi (R2) sebesar 0,092 (0,92%). Variabel lain yang tidak dibahas dalam penelitian ini memiliki pengaruh yang sangat besar 99,08%. Dengan demikian, tidak terdapat pengaruh yang signifikan terhadap penerapan e-Samsat terhadap penerimaan pajak kendaraan bermotor, seperti yang ditunjukkan oleh hasil analisis data dengan uji t, dengan t hitung sebesar 0,13 > 0,05, yang menunjukkan bahwa H0 diterima dan Ha ditolak.
Strategi Inovasi di Era Digital: Meningkatkan Administrasi dan Kepatuhan Perpajakan di Dunia Digital Nugraha Abhull Azwad; Karmilah; Nisma Ariskha Masdar; Orfyanny Syahreffy Themba; Muh. Resky Naim
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2025): Januari 2025
Publisher : akultas Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/sosial.v1i2.135

Abstract

Abstract The rise of digital technology has significantly transformed tax administration, especially with the introduction of e-filing and e-billing systems that make the process more efficient and transparent. However, challenges remain, such as low digital literacy and resistance to adopting new systems. Through this community service program, we aim to enhance the understanding and application of digital technology in tax administration to encourage voluntary tax compliance. This initiative includes digital training and workshops, technology-based tax education, monitoring and evaluation, and collaboration with various stakeholders. The results of this program indicate that digitalization has improved the efficiency of tax administration while also increasing tax awareness, particularly among Generation Z, who are more familiar with technology. Additionally, digital education has proven effective in building taxpayer trust in a more transparent tax system. However, some challenges persist, including low digital literacy among older generations, limited infrastructure in certain areas, and resistance to change. In conclusion, technological innovation in taxation has great potential to improve tax compliance, but it requires the right educational and adaptation strategies. Therefore, collaboration between the government, academia, and digital communities is crucial to ensuring that technology-based tax systems are implemented inclusively and sustainably. Keywords: Tax Digitalization, Digital Literacy, E-filing, Tax Compliance, Tax Education Abstrak Perkembangan teknologi digital telah membawa perubahan besar dalam administrasi perpajakan, terutama dengan hadirnya sistem e-filing dan e-billing yang membuat prosesnya lebih efisien dan transparan. Namun, masih ada tantangan yang harus dihadapi, seperti rendahnya literasi digital dan resistensi terhadap sistem baru. Melalui program pengabdian ini, kami bertujuan untuk meningkatkan pemahaman dan penerapan teknologi digital dalam administrasi perpajakan agar wajib pajak semakin patuh secara sukarela. Kegiatan ini dilakukan melalui pelatihan dan workshop digital, edukasi pajak berbasis teknologi, monitoring dan evaluasi, serta kerja sama dengan berbagai pihak. Hasil dari pengabdian ini menunjukkan bahwa digitalisasi berhasil meningkatkan efisiensi administrasi perpajakan sekaligus meningkatkan kesadaran pajak, terutama di kalangan Generasi Z yang lebih akrab dengan teknologi. Selain itu, edukasi berbasis digital juga membantu membangun kepercayaan wajib pajak terhadap sistem perpajakan yang lebih transparan. Namun, masih ada beberapa kendala, seperti rendahnya literasi digital pada generasi yang lebih tua, keterbatasan infrastruktur di beberapa daerah, serta resistensi terhadap perubahan. Kesimpulannya, inovasi teknologi dalam perpajakan memiliki potensi besar untuk meningkatkan kepatuhan pajak, tetapi perlu strategi edukasi dan adaptasi yang tepat. Oleh karena itu, kerja sama antara pemerintah, akademisi, dan komunitas digital sangat dibutuhkan agar sistem perpajakan berbasis teknologi dapat diterapkan secara lebih inklusif dan berkelanjutan. Kata Kunci: Digitalisasi Perpajakan, Literasi Digital, E-filing, Kepatuhan Pajak, Pendidikan Pajak
GREEN FINANCE DALAM MENDUKUNG SUSTAINABLE DEVELOPMENT: STUDI SYSTEMATIC LITERATURE REVIEW 2019-2025 Abhull Azwad, Nugraha; Syam, Nurkumalasari
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.169

Abstract

environment, which in the last decade has increasingly relied on the Green Finance mechanism. However, the current literature shows that there is an imbalance in the focus of research, especially the lack of studies that link the role of green finance to the three pillars of development comprehensively. This study aims to map the development of research on the implementation of green finance in supporting sustainable development by conducting a Systematic Literature Review (SLR) of 76 Scopus indexed articles in the 2019–2025 period. The PRISMA method is used for the process of identifying, filtering, and selecting articles, which are then analyzed using content analysis instruments based on six main aspects: year of publication, country, journal classification, journal tier, research design, and category of green finance implementation of economic, environmental, and social pillars. The results show that the trend of publications continues to increase with the dominance of quantitative studies and quality journals in Q1. China is the most dominant research context, followed by global studies and developing countries. In terms of implementation, the most research attention was focused on the economic (50%) and environmental (47.2%) pillars, while the social aspect only received a portion of 2.8%. Green finance instruments such as green credit, green bonds, financial digitalization, and technological innovation have been proven to encourage clean energy investment, resource efficiency, and sustainable economic growth. However, the social dimension is still less integrated, although several studies show contributions through green human resource management, sustainability literacy, and improving community welfare. These findings open up new research space related to the integration of green finance with social welfare, inclusivity, and sustainable justice, as well as the importance of regulatory harmonization and the provision of credible environmental data to strengthen its implementation in various countries
Pengaruh Peran Konsultan Pajak Terhadap Penurunan Risiko Sanksi Perpajakan Di Kota Makassar Fadillah, Sitti Rahma Nur; Azwad, Nugraha Abhull
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.v2i1.206

Abstract

ABSTRACT This study aims to analyze the influence of tax consultants' roles on reducing the risk of tax sanctions in Makassar City. The research is motivated by the increasing cases of delays in tax reporting and payments, resulting in administrative sanctions, as well as taxpayers' limited understanding of tax regulations. This quantitative study employs a simple linear regression analysis technique. Data were collected through questionnaires and interviews involving 35 taxpayers and 5 tax consultants actively operating in Makassar. The findings reveal that the role of tax consultants has a significant impact on reducing the risk of tax sanctions, indicated by a standardized Beta coefficient of 0.813 and a significance level of 0.000 (< 0.05). This suggests that guidance, education, and consulting services provided by tax consultants can improve taxpayer compliance and reduce the likelihood of sanctions. However, external factors such as taxpayers' financial capacity also influence the effectiveness of the consultants' role. This study contributes to the enrichment of taxation literature and serves as a reference for tax authorities in designing strategies to improve compliance through collaboration with tax consultants. The results encourage taxpayers to actively utilize tax consultant services as part of an effective tax compliance strategy.
Pengaruh Edukasi Pajak Terhadap Peningkatan Pengetahuan Wajib Pajak Orang Pribadi Melalui E-filing (Studi pada KP2KP Kabupaten Soppeng) Rahmasari, Fitri; Azwad, Nugraha Abhull
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.v2i2.322

Abstract

This study aims to analyze the effect of tax education on increasing the knowledge of individual taxpayers through e-filing at the KP2KP office of Soppeng Regency. This study uses a quantitative method with data collection techniques by distributing questionnaires to 100 respondents to obtain data from taxpayers at the Tax Counseling and Consultation Service Office of Soppeng Regency. This study contributes to the development of taxpayer knowledge through e-filing. The results of this study indicate that tax education has a positive and significant effect on increasing the knowledge of individual taxpayers through e-filing. Tax education acts as an information bridge to help taxpayers understand their digital-based tax obligations. Education carried out by KP2KP Soppeng Regency is either through direct socialization, seminars or social media. proven to be able to increase taxpayers' knowledge in understanding electronic reporting procedures, replacing the previous manual system. Tax education also has a greater impact in the context of digitizing the tax system to make it easier and in accordance with modern regulations. This education is seen as an important factor in preparing taxpayers to understand and be able to use tax reporting services independently and correctly.
Penguatan Literasi Perpajakan bagi Peserta Didik di Sekolah Menengah Atas sebagai upaya Fiskal dalam meningkatkan Kesadaran Wajib Pajak sejak Dini Karmilah, Karmilah; Abhull Azwad, Nugraha; Ashari, Yuli; Fatimah, Sitti
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2026): Januari 2026
Publisher : akultas Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/jsepkm.v2i2.480

Abstract

The level of tax literacy among students remains relatively low, even though early understanding of taxation is a crucial foundation for shaping aware and compliant taxpayers in the future. This community service program aims to enhance the understanding of taxation among Senior High School (SMA) students through an interactive and practical educational approach. The implementation methods included socialization, workshops, role-playing simulations, and tax case discussions designed to foster students' interest and comprehension of the function of taxes in national development. The results of the program showed a significant increase in students’ enthusiasm and understanding of basic tax concepts, tax administration, and their implications for public welfare. Positive responses from schools further indicated the potential sustainability of this program as part of a financial literacy extracurricular activity. Collaboration between universities, schools, and tax authorities is a strategic step to sustainably strengthen tax awareness among the younger generation.
Gerakan Transformasi dan Edukasi Sistem Administrasi Perpajakan: Penguatan Literasi Perpajakan dalam Perspektif Akuntansi Sektor Publik Nugraha Abhull Azwad; Karmilah Karmilah; Nisma Ariskha Masdar; Sarifuddin Sarifuddin; Irma Irma
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2026): Mei 2026
Publisher : akultas Ilmu Sosial dan Ilmu Politik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/jsepkm.v2i3.558

Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu bentuk implementasi tridarma perguruan tinggi yang bertujuan untuk meningkatkan pemahaman masyarakat terhadap isu-isu strategis, termasuk perpajakan. Dalam perspektif akuntansi sektor publik, pajak merupakan sumber utama pendapatan negara dan daerah yang berperan penting dalam mendukung akuntabilitas pengelolaan keuangan publik serta pembiayaan pelayanan publik kepada masyarakat. Artikel ini membahas pelaksanaan kegiatan Gerakan Transformasi dan Edukasi (GENTA) Sistem Administrasi Perpajakan yang dilaksanakan melalui kegiatan sosialisasi perpajakan dan survei tingkat pemahaman masyarakat desa mengenai perpajakan. Kegiatan ini dilaksanakan dalam dua rangkaian utama, yaitu sosialisasi mengenai pembayaran pajak UMKM melalui CoreTax, Pajak Kendaraan Bermotor (PKB), dan Pajak Bumi dan Bangunan (PBB), serta survei kepada masyarakat terkait pemahaman perpajakan. Metode pelaksanaan dilakukan melalui pendekatan edukatif dan partisipatif dengan teknik ceramah, diskusi, dan wawancara langsung kepada masyarakat. Hasil kegiatan menunjukkan bahwa tingkat pemahaman masyarakat terhadap perpajakan masih tergolong rendah, terutama terkait fungsi pajak, jenis pajak, serta mekanisme pembayaran pajak berbasis digital. Partisipasi masyarakat dalam kegiatan sosialisasi menunjukkan antusiasme yang cukup baik meskipun belum optimal. Kegiatan ini memberikan dampak positif berupa meningkatnya kesadaran masyarakat mengenai pentingnya pajak dan perlunya sosialisasi perpajakan yang berkelanjutan. Oleh karena itu, diperlukan sinergi antara pemerintah, akademisi, dan masyarakat dalam memperluas edukasi perpajakan secara berkesinambungan
Co-Authors - Sri Prilmayanti Awaluddin, - Andi Indah Lestari Andi Indah Lestari Ashari, Yuli Bakri Katti, Siti Wardhani Djabir, Muh Ernawati Ernawati Fadillah, Sitti Rahma Nur H. Bolu Hasan Basri Irma Irma Karmilah Karmilah Karmilah Karmilah Mansur Karmilah Mansur Karmilah, Karmilah Khadijah, Andi St Lestari, Andi Indah Muchtar, Munawara Muh. Resky Naim Nisma Ariskha Masdar Nisma Ariskha Masdar Norhaedah Nur Azizah Nurmila Sari Nursatriani Oktaviani, Yuyun Orfyanny Syahreffy Themba Rahmasari, Fitri Rifqi Nur Wahyudi Rifqi Nur Wahyuni Salsabila, Ayudia Salsabilah, Aisyah Nur Sarifuddin Sarifuddin Sitti Fatimah Syam, Nurkumalasari Yuniza, Tri Fira