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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 of Creative Power and Ambition (JCPA) 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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Tax Service Digitalization through the Pakinta Application and Its Impact on Land and Building Tax Payments: An Empirical Study in Makassar City Sri Rohaye; Nugraha Abhull Azwad
Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v3i1.625

Abstract

This study aims to analyze the effect of the implementation of the Pakinta application on the increase in Land and Building Tax (PBB) payments at the Regional Revenue Agency (Bapenda) of Makassar City. This study employed a quantitative method with an associative approach. The population consisted of 16,802 taxpayers, with a sample of 100 respondents selected using the accidental sampling technique. Data were collected through questionnaires, interviews, and documentation. Data analysis was conducted using simple linear regression with the assistance of the SPSS program. The results showed that the implementation of the Pakinta application had a positive and significant effect on increasing PBB payments. This was evidenced by a significance value of 0.000 < 0.05 and a regression coefficient value of 0.770. The coefficient of determination (R²) value of 0.524 indicates that the implementation of the Pakinta application was able to explain 52.4% of the increase in PBB payments, while the remaining 47.6% was influenced by other factors outside the study. These findings indicate that ease of access, service efficiency, and ease of obtaining tax information through the Pakinta application can encourage an increase in PBB payments in Makassar City.
Co-Authors - Sri Prilmayanti Awaluddin, - Andi Indah Lestari Ashari, Yuli Bakri Katti, Siti Wardhani Djabir, Muh Ernawati Ernawati Fitri Rahmasari H. Bolu Hasan Basri Irma Irma Karmilah Karmilah Karmilah Mansur Karmilah Mansur Khadijah, Andi St Lestari, Andi Indah Muh. Resky Naim Munawara Muchtar Nisma Ariskha Masdar Nisma Ariskha Masdar Norhaedah Nur Azizah Nurmila Sari Nurmila Sari Nursatriani Oktaviani, Yuyun Orfyanny Syahreffy Themba Rifqi Nur Wahyudi Salsabila, Ayudia Salsabilah, Aisyah Nur Sarifuddin Sarifuddin Shalzabila Shalzabila Sitti Fatimah Sitti Rahma Nur Fadillah Sri Rohaye Syam, Nurkumalasari Yuniza, Tri Fira