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Fakultas Ilmu Sosial dan Ilmu Politik, Jl. Perintis Kemerdekaan KM.9, No.29, Tamalanrea Indah, Kec. Tamalanrea, Kota Makassar, Sulawesi Selatan 90245
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Journal AXEGNAL: Tax and Economic Insights Journal
Published by Universitas Islam Makassar
ISSN : -     EISSN : 30637759     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
Journal AXEGNAL: Tax and Economic Insights Journal adalah jurnal ilmiah yang diterbitkan oleh (Program Studi Administrasi Fiskal, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Islam Makassar) yang memfokuskan pada penelitian dan kajian dalam bidang perpajakan, akuntansi, manajemen dan ekonomi. Jurnal ini bertujuan untuk menjadi wadah bagi akademisi, praktisi, dan peneliti dalam berbagi wawasan, analisis, dan hasil penelitian yang berkaitan dengan kebijakan perpajakan, reformasi pajak, dampak pajak terhadap perekonomian isu akuntansi dan manajemen, serta berbagai isu ekonomi lainnya. Melalui pendekatan yang beragam, AXEGNAL berupaya memberikan kontribusi dalam pengembangan ilmu pengetahuan di bidang perpajakan, akuntansi manajemen dan ekonomi, serta menjadi referensi bagi pengambil kebijakan dan pelaku ekonomi. Jurnal ini diterbitkan secara berkala dan menerima artikel dalam bahasa Indonesia maupun Inggris.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 2 (2026): Februari" : 6 Documents clear
Pengaruh Pengetahuan Wajib Pajak, Sanksi Pajak, Dan penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Enrekang Asirah, Nur; Nisma Ariskha Masdar
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.v2i2.229

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanctions, and the implementation of e-Samsat on motor vehicle taxpayer compliance in Enrekang Regency. The method used in this study is quantitative with regression analysis. Data were obtained by distributing questionnaires to taxpayers in the area. The results of the study indicate that taxpayer awareness has a positive and significant effect on the level of taxpayer compliance. The higher the understanding and awareness of taxpayers regarding the importance of tax obligations, the more likely they are to comply with these obligations. In addition, the application of strict tax sanctions also contributes to increasing compliance, where sanctions serve as an incentive for taxpayers to fulfill their tax payment obligations. The implementation of the e-Samsat system has been proven to provide convenience in the tax payment process, which also increases convenience and accessibility for taxpayers. This study shows that a combination of tax education, effective enforcement of sanctions, and the application of good information technology can significantly improve tax implementation in the community
Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Terhadap Perilaku Konsumen Dan Minat Beli Konsumen di Top Mode Makassar Jumra, Jumra; Wahyudi, Rifqi Nur
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.v2i2.257

Abstract

This study aims to analyze the effect of an increase in Value Added Tax (VAT) rates on consumer behavior and consumer purchasing interest at the Top Mode retail store Makassar. The main problem studied is how the  VAT rates affects consumer behavior and purchasing decisions at the store. The study uses a quantitative approach with primary data obtained through questionnaires and secondary data from related documents. The analysis technique used is simple linear regression to measure the relationship between the increase in VAT 1rates and consumer behavior and purchasing interest. The results of the study indicate that the 11% increase in VAT rates has a positive and significant effect on consumer behavior and purchasing interest. Even though the price of goods has increased, consumers at Top Mode still make purchases by adjusting their behavior, such as being more selective and taking advantage of promotions. This finding confirms that an increase in VAT rates does not always reduce purchasing interest, but rather triggers consumer adaptation in making purchasing decisions. Therefore, stores need to optimize their marketing strategies to maintain and increase purchasing interest amidst changes in tax rates.
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.
Pengaruh Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Terhadap Pendapatan Asli Daerah Kabupaten Enrekang Askiah, Nur; Lestari, Andi Indah
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.
Pengaruh Pemahaman Dan Kepatuhan Wajib Pajak UMKM Terhadap Pendapatan Asli Daerah Kabupaten Maros Nurman, Nuryanti; Karmilah, Karmilah
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.v2i2.330

Abstract

This study aims to examine the influence of understanding and compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers on the Local Original Revenue in Maros Regency. The research employs a quantitative method with data collection through questionnaires distributed to MSME actors and revenue agency staff. Data analysis was conducted using multiple linear regression software (SPSS) to test the impact of both variables on Local Original Revenue. The findings indicate that taxpayer compliance has a significant effect on increasing local revenue, whereas the level of tax understanding does not have a direct impact. The conclusion emphasizes that improving MSMEs taxpayer compliance can support the enhancement of regional revenue. The implications of this study highlight the importance of effective taxation education and socialization strategies to promote taxpayer compliance among MSMEs
Optimalisasi Pajak Digital di Era Ekonomi Kreator: Tantangan dan Peluang bagi Pemerintah Indonesia Sania, Nur Khiba Sania; Furqon, Imahda Khoiri
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.v2i2.381

Abstract

The growth of the creator economy in Indonesia from 2020 to 2025 has shown a significant upward trend in both the number of actors and the economic value generated. This transformation encourages the government to optimize digital taxation policies as a new source of state revenue. This study focuses on the challenges and opportunities in implementing digital taxation within the creator economy. A qualitative method is applied through literature studies and content analysis of relevant secondary sources. The findings indicate that the optimization of digital taxation in Indonesia is still hindered by incomplete regulations, limited digital monitoring technology, low tax literacy among creators, and the absence of a specific taxation framework for cross-platform income generation in the creator economy. Conversely, the large digital market, widespread internet use, and technological advancements in tax administration such as big data analytics and the PMSE system create strategic opportunities to expand the tax base. This study contributes to the existing literature by addressing the research gap that previously focused more on e-commerce rather than the creator economy. The results highlight the need for regulatory harmonization, improved tax education, and strengthened digital infrastructure to ensure sustainable tax revenue and fiscal sovereignty in Indonesia’s growing digital economy.

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