cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nugraha Abhull Azwad
Contact Email
nugrahaabhullazwad@uim-makassar.ac.id
Phone
-
Journal Mail Official
journalaxegnal@uim-makassar.ac.id
Editorial Address
Fakultas Ilmu Sosial dan Ilmu Politik, Jl. Perintis Kemerdekaan KM.9, No.29, Tamalanrea Indah, Kec. Tamalanrea, Kota Makassar, Sulawesi Selatan 90245
Location
Kota makassar,
Sulawesi selatan
INDONESIA
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 18 Documents
 1   2 
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

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.
Penerapan E-Bupot Unifikasi Dalam Pemenuhan Pelaksanaan Kewajiban Perpajakan Di PT. Angkasa Pura Logistics Kantor Cabang Makassar Natsir, Nur Fitriani; Masdar, Nisma Ariskha
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

Abstract

This research aims to find out (1) How to implement e-Bupot unification in fulfilling tax obligations at PT. Angkasa Pura Logistics Makassar Branch Office (2) What are the advantages of implementing unification e-Bupot (3) What are the disadvantages of implementing unification e-Bupot. The type of research used is qualitative research with data collection techniques through observations and interviews with data analysis using data collection techniques, data reduction, data presentation, and drawing conclusions. The results of the research show that (1) With the implementation of e-Bupot unification, fulfilling tax obligations becomes easier and more efficient in terms of reporting and producing income tax withholding receipts (2) The advantages of implementing this unification are that there is no need to install applications, no use of signs wet hands, guarantees data security because the data has been stored on the DJP server and can save time because the payment system can be done online (3) However, there are still shortcomings such as server down, electronic certificates that are only valid for 2 years which cannot be represented in processing. , as well as the use of features hampered by third parties not including email ABSTRAK Penelitian ini bertujuan untuk mengetahui (1) Bagaimana penerapan e-Bupot unifikasi dalam pemenuhan kewajiban perpajakan di PT. Angkasa Pura Logistics Kantor Cabang Makassar (2) Apa saja kelebihan dari penerapan e-Bupot unifikasi (3) Apa saja kekurangan dari penerapan e-Bupot unifikasi. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan teknik pengumpulan data melalui hasil observasi dan wawancara dengan analisis data menggunakan teknik pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Dengan penerapan e-Bupot unifikasi, pemenuhan pelaksanaan kewajiban perpajakan menjadi lebih mudah dan efisien dalam hal pelaporan dan pembuatan bukti potong PPh (2) Kelebihan dari penerapan unifikasi ini, yaitu tidak perlu melakukan penginstalan aplikasi, tidak menggunakan tanda tangan basah, menjamin keamanan data karena data telah tersimpan dalam server DJP dan dapat menghemat waktu karena sistem pembayaran dapat dilakukan secara online (3) Namun, masih terdapat kekurangan seperti server down, sertifikat elektronik yang hanya berlaku selama 2 tahun yang dalam pengurusannya tidak dapat diwakilkan, serta penggunaan fitur yang terkendala karena pihak ketiga yang tidak mencantumkan email.
Pengaruh Digital Banking dan Efisiensi Operasional Terhadap Kinerja Pelayanan Pada PT Bank Sulselbar Cabang Antang Asmi Anugrah; Rifqi Nur Wahyudi
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

Abstract

Abstrack The aim of this research is to analyze the influence of digital banking developments and operational efficiency on service performance at  Bank Sulselbar Antang Branch. The main issues raised were regarding limited technological infrastructure and low customer digital literacy in the implementation of digital banking. This research uses a mix methods approach with primary data from questionnaires, interviews, and secondary data from related documents. The analysis technique used is multiple linear regression analysis to measure the relationship between variables. The results of this research show that digital banking significantly increases operational efficiency and service performance through reducing manual processes and increasing productivity. However, customers' lack of digital literacy hinders oimizing the benefits of technology. Operational efficiency is proven to contribute to the literature on digital transformation in the banking sector, especially in regional banks, as well as offering strategic recommendations to increase competitiveness through digitalization. The implications include increasing operational efficiency, customer satisfaction, and implementing Islamic sharia values ​​in digital banking services.  
Pengaruh Perubahan Bunga Kredit KUR Terhadap Minat Pengajuan Pada Bank Sulselbar KCP Antang Muliana Mustafa; Karmilah
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

Abstract

ABSTRACT This study aims to analyze the effect of the interest rate of People's Business Credit (KUR) on the interest in submitting a loan at Bank Sulselbar KCP Antang. The main problem raised regarding the different interest rates affecting the choice of debtors in continuing to take KUR credit. This study uses a quantitative approach with primary data from questionnaires, as well as secondary data from related documents. This study found that in the hypothesis test, the significance value was 0.003 with a standard beta coefficient value of 0.378. The results of this study indicate that the interest rate significantly affects the interest in submitting a loan with a t-count value of 3.133 <2.001. The lower the credit interest rate, the more people will apply for loans. Conversely, when interest rates increase, loan demand will usually decrease. The mechanism for changing KUR credit interest in implementing a tiered interest system is between 6% and 9%. However, debtors' perceptions of changes in KUR credit interest have different impacts on debtors. It is important for banks to recognize this variation so that they can change their policies, such as providing financial training or offering more flexible payment options.    
Pengaruh Retribusi Pariwisata dan Penerimaan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Maros Ahmad; Nisma Ariskha Masdar
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

Abstract

ABSTRACT This study is motivated by the importance of the tourism and restaurant sectors in increasing the Regional Original Income (PAD) of Maros Regency. The purpose of this study is to determine the effect of tourism levies and restaurant tax revenues on PAD of Maros Regency partially and simultaneously. This study uses a quantitative method with secondary data from BAPENDA and DISPAPORA of Maros Regency in 2022–2024. The results of multiple linear regression analysis show that simultaneously, tourism levies and restaurant tax revenues have a significant effect on PAD, with an F count of 14.773 and a significance of 0.000 <0.05. Partially, only the restaurant tax variable has a significant effect on PAD with a t count of 5.432> ttable 2.035 and a significance of  0.000. Meanwhile, tourism levies do not have a significant effect on PAD (t count 0.375 <t table) or on restaurant tax revenues (t count -0.610). The regression equation obtained is Y = 0.453 + 0.027X1 + 1.056X2. The conclusion of this study is that restaurant tax revenue has a dominant role in increasing the PAD of Maros Regency, while tourism levies have not shown a significant effect individually.
Pengaruh Risiko Kredit Dan Efisiensi Operasional Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Konvensional Yang Terdaftar di Bursa Efek Indonesia Nur Azizah Syamsuddin; Rifqi Nur Wahyudi
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

Abstract

ABSTRACT This study aims to analyze the influence of credit risk and operational efficiency on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange during the period 2021–2024. The approach used in this study is quantitative with the type of causal research. The data used is secondary data in the form of annual financial statements. Credit risk is measured using Non-Performing Loans (NPLs), operational efficiency is measured by the ratio of Operating Costs to Operating Income (BOPO), and financial performance is measured through Return on Assets (ROA). The results of the analysis show that partially credit risk (NPL) and operational efficiency (BOPO) have a negative and significant effect on financial performance (ROA). However, credit risk does not have a significant effect on operational efficiency. Simultaneously, credit risk and operational efficiency have a significant effect on financial performance, with a determination coefficient value (R²) of 69.1%, indicating that independent variables make a significant contribution to dependent variables. These findings indicate the importance of credit risk management and cost efficiency improvements in order to increase the profitability and stability of banking institutions. This research makes a theoretical and practical contribution to the development of risk management strategies and operational efficiency in an effort to improve the financial performance of banking companies in Indonesia, especially after the COVID-19 pandemic.
Pengaruh Peran Konsultan Pajak Terhadap Penurunan Risiko Sanksi Perpajakan Di Kota Makassar Sitti Rahma Nur Fadillah; Nugraha Abhull Azwad
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

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 Kebijakan Pelaporan Pajak dan Sistem DJP Online 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

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.

Page 2 of 2 | Total Record : 18

 1   2 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 1 (2025): JOURNAL AXEGNAL AGUSTUS Vol. 1 No. 2 (2025): JOURNAL AXEGNAL Vol. 1 No. 1 (2024): JOURNAL AXEGNAL VOL 1 NO 1