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Nur Fadhli, Ahmad
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Economics, Econometrics & Finance Education

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PEMUNGUTAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN PANGKAJENE DAN KEPULAUAN Nur Fadhli, Ahmad
Journal of Accounting, Economics, and Business Education VOL 1, NO 2 (2023): JAEBE, NOVEMBER 2023
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v1i2.56

Abstract

ABSTRAK Ada satu bentuk pajak yang dikenal sebagai pajak restoran, dan potensinya berkembang seiring dengan semakin besarnya perhatian terhadap komponen pendukung sektor jasa, pembangunan, dan pariwisata dalam proses peningkatan pembangunan daerah. Dalam menjalankan fungsi pemungutan pajak, Pemerintah Kabupaten Pangkajene dan Kepulauan berusaha melaksanakan pengembangan potensi dengan tujuan mencapai target yang lebih baik dan merealisasikan lebih banyak potensinya. Tujuan dari penelitian ini adalah untuk mengetahui dampak yang ditimbulkan oleh kontribusi pajak restoran terhadap Pendapatan Asli Daerah Kabupaten Pangkajene dan Kepulauan. Penelitian ini akan difokuskan pada Badan Pengelolaan Keuangan Daerah Kabupaten Pangkajene dan Kepulauan sebagai subjek penelitian. Metode analisis kuantitatif digunakan dalam penelitian ini. Berdasarkan hasil penelitian, pajak restoran memiliki pengaruh yang signifikan terhadap pendapatan asli daerah Kabupaten Pangkajene dan Kepulauan, namun potensi pengaruh tersebut belum sepenuhnya terealisasi karena belum semua restoran dilengkapi dengan peralatan MPOS. ABSTRACT There is a form of tax known as the restaurant tax, and its potential is developing as more attention is paid to the supporting components of the service, development, and tourist sectors in the process of increasing regional development. In the course of carrying out its function of tax collection, the Pangkajene and Islands Regency Government tries to implement potential development with the goal of reaching better targets and realizing more of its potential. The goal of this research is to ascertain the impact that the contribution of restaurants' taxes has had on the Regional Original Revenue of the Pangkajene and Islands Regency. This investigation will focus on the Regional Financial Management Agency of the Pangkajene and Islands Regency as its subject matter. Methods of quantitative analysis are utilized in this research. According to the findings of this study, the restaurant tax has a significant impact on the local revenue of the Pangkajene and Islands Regency; nevertheless, the potential of this influence has not been fully realized because not all restaurants have been provided with MPOS equipment.
Peta Konseptual dan Perkembangan Penelitian tentang Tax Underground: Telaah Sistematis 1980–2025 Nur Fadhli, Ahmad
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

The phenomenon of the tax underground or shadow economy has been a central concern for economists and policymakers since the early 1980s. This study aims to map the conceptual and methodological developments in tax underground research from 1980 to 2025 using a systematic literature review approach. By analyzing 35 academic publications and institutional reports, this study highlights the paradigm shift from early currency demand estimation methods (Tanzi, 1980) to the Multiple Indicators Multiple Causes (MIMIC) model (Schneider & Enste, 2000; Schneider & Buehn, 2018). Classical studies emphasize the role of tax rates and law enforcement in expanding the shadow economy (Allingham & Sandmo, 1972; Jung et al., 1994), while modern research extends the focus to institutional quality, tax morale, and governance (Torgler & Schneider, 2007; Alm & Torgler, 2006). Recent studies indicate that financial technology and digitalization create new challenges in detecting hidden tax activities (Lin et al., 2020; Zhang et al., 2020), and agent-based modeling as well as machine learning are increasingly applied to simulate tax evasion dynamics in the digital era (Lazebnik & Shami, 2025). Overall, this review identifies three major trends: the diversification of methodological approaches from macroeconomic to behavioral perspectives, the growing integration of social factors such as education and morality in tax compliance models (Ciucci, 2024), and a policy shift toward digital detection and fiscal transparency. The study concludes by proposing a future research agenda emphasizing the need for multidisciplinary approaches and the use of big data to better understand the tax underground phenomenon in developing countries, including Indonesia.
Analisis Integratif Valuasi Ekonomi Lingkungan Pada Hutan, Laut, Dan Kota Yang Berkelanjutan Nur Fadhli, Ahmad; Syahrial Maulana
Journal of Accounting, Economics, and Business Education Vol. 3 No. 2 (2025): VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

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Abstract

Rapid economic development in Indonesia has driven ecological transformation across forests, marine areas, and urban spaces, yet it has also placed serious pressure on environmental carrying capacity. The imbalance between economic activity and natural resource sustainability calls for an integrated approach to assess the economic value of environmental services comprehensively. This article is a literature review that examines the concepts and applications of environmental economic valuation within three main ecological domains—forests, oceans, and cities—drawing on empirical studies and national policy frameworks. Approaches such as the Total Economic Value (TEV), Contingent Valuation Method (CVM), and Travel Cost Method (TCM) are utilized to estimate both direct and indirect benefits that ecosystems contribute to human welfare. The findings reveal that forests significantly support climate change mitigation and local economies through ecosystem services; marine ecosystems generate high economic value via fisheries and blue carbon; while urban areas present valuation challenges due to pollution and the degradation of open spaces. This review emphasizes the importance of integrating cross-ecosystem economic valuation as a foundation for green fiscal policy and sustainable development strategies that balance economic growth with environmental conservation
Co-Authors Syahrial Maulana