Journal AXEGNAL: Tax and Economic Insights Journal
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.
Articles
31 Documents
<![CDATA[Pengaruh Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Terhadap Perilaku Konsumen Dan Minat Beli Konsumen di Top Mode Makassar ]]>
<![CDATA[Jumra Jumra]]>;
<![CDATA[Rifqi Nur Wahyudi]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v2i2.257
<![CDATA[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.]]>
<![CDATA[Pengaruh Edukasi Pajak Terhadap Peningkatan Pengetahuan Wajib Pajak Orang Pribadi Melalui E-filing (Studi pada KP2KP Kabupaten Soppeng) ]]>
<![CDATA[Fitri Rahmasari]]>;
<![CDATA[Nugraha Abhull Azwad]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v2i2.322
<![CDATA[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.]]>
<![CDATA[Pengaruh Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Terhadap Pendapatan Asli Daerah Kabupaten Enrekang ]]>
<![CDATA[Nur Askiah]]>;
<![CDATA[Andi Indah Lestari]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v2i2.324
<![CDATA[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.]]>
<![CDATA[Pengaruh Pemahaman Dan Kepatuhan Wajib Pajak UMKM Terhadap Pendapatan Asli Daerah Kabupaten Maros ]]>
<![CDATA[Nuryanti Nurman]]>;
<![CDATA[Karmilah Karmilah]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v2i2.330
<![CDATA[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]]>
<![CDATA[Optimalisasi Pajak Digital di Era Ekonomi Kreator: Tantangan dan Peluang bagi Pemerintah Indonesia ]]>
<![CDATA[Nur Khiba Sania Sania]]>;
<![CDATA[Imahda Khoiri Furqon]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v2i2.381
<![CDATA[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.]]>
<![CDATA[The Impact of Tax Service Digitalization on the Level of Individual Taxpayer Compliance at the West Makassar Tax Office ]]>
<![CDATA[Nuraisyah Nuraisyah]]>;
<![CDATA[Andi Indah Lestari]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v3i1.434
<![CDATA[ This study aims to analyze the impact of digitalization of tax services on individual taxpayer compliance levels. This study employed a quantitative method with a descriptive analytical approach. Data were collected through a survey of 100 taxpayers at the West Makassar Tax Office (KPP Pratama) who have used digital tax services, such as efiling, e-billing, e-registration, and DJP Online. The data analysis technique used was simple linear regression with the aid of SPSS. The results of this study indicate that digitalization of tax services has a positive and significant impact on individual taxpayer compliance levels, with a regression coefficient of 0.834 and a coefficient of determination (R²) of 55.5%. This demonstrates that the quality of digitalization of tax services can significantly improve taxpayer compliance. Digitalization of tax services provides ease of access, time efficiency, and increases accuracy and transparency in the tax reporting and payment process, thus encouraging taxpayers to fulfill their tax obligations in a timely manner and in accordance with applicable regulations]]>
<![CDATA[The Effect of Tax Technology Reform on Individual Taxpayer Compliance at KPP South Makassar ]]>
<![CDATA[Nurul Atihra]]>;
<![CDATA[Karmilah Karmilah]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v3i1.495
<![CDATA[This study aims to analyze the effect of tax technology reform on individual taxpayer compliance at the South Makassar Tax Office (KPP Makassar Selatan). The background of this study is the implementation of a digital tax administration system, which is expected to improve the convenience, effectiveness, and efficiency of tax services. This study uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to individual taxpayers registered at the South Makassar Tax Office, with a total sample of 100 respondents. The data analysis techniques used in this study include validity testing, reliability testing, simple linear regression analysis, coefficient of determination, and hypothesis testing (t-test). The results show that tax technology reform has a positive and significant effect on individual taxpayer compliance at the South Makassar Tax Office. This indicates that better implementation of tax technology reform is associated with higher levels of individual taxpayer compliance. Therefore, tax technology reform plays an important role in improving taxpayer compliance.]]>
<![CDATA[The Effect of the 11% Increase in Value Added Tax (VAT) Rate on Consumer Purchasing Power: A Study on the Maros Regency Grand Department Store in 2021–2023 ]]>
<![CDATA[Diah Puspitaningrum]]>;
<![CDATA[Aras Solong]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v3i1.497
<![CDATA[This study aims to analyze the effect of the 11% Value Added Tax (VAT) rate increase on consumer purchasing power at Grand Toserba, Maros Regency. The study was motivated by the government's policy to increase the VAT rate as an effort to enhance state revenue, which may influence consumer purchasing behavior. This research employed a quantitative descriptive approach. The population consisted of all visitors to Grand Toserba, Maros Regency, while the sample comprised 100 respondents selected using the Slovin formula with a simple random sampling technique. Data were collected through observation, questionnaires, and documentation, and were analyzed using simple linear regression with IBM SPSS. The findings indicate that the 11% VAT rate increase has a positive and significant effect on consumer purchasing power. The results also suggest that changes in the VAT rate influence consumers' purchasing behavior, making them more selective in purchasing goods and prioritizing primary needs over secondary needs. However, the contribution of the VAT rate increase to consumer purchasing power is relatively low, indicating that purchasing power is also influenced by other factors beyond the scope of this study. The findings are expected to provide useful insights for the government in formulating tax policies and for business practitioners in developing marketing strategies to maintain consumer purchasing power.]]>
<![CDATA[The Influence of Tax Literacy and Subjective Norms on Tax Compliance Intention: A Study of Taxation Students in Makassar City ]]>
<![CDATA[Sri Amelia Pairi]]>;
<![CDATA[Nisma Ariskha Masdar]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v3i1.519
<![CDATA[This study aims to analyze the influence of tax literacy and subjective norms on tax compliance intentions among tax students in Makassar City. This study used a quantitative approach with a sample of 105 respondents. Primary data were obtained through questionnaires. The data analysis technique used was multiple linear regression analysis. The results of the multiple linear regression analysis indicate that tax literacy and subjective norms have a significant effect on tax compliance intentions. Tax literacy has a significance value of 0.004 < 0.05 with a t-count of 2.984, while subjective norms have a significance value of 0.043 < 0.05 with a t-count of 2.050. Simultaneously, the F-count was obtained at 13.683 with a significance of 0.000 < 0.05. These findings indicate that increasing tax literacy and social environmental support can strengthen students' tax compliance intentions. This study provides practical implications for the Directorate General of Taxes (DGT) in designing more effective tax education and socialization strategies in higher education environments. In addition, the results of this study also encourage universities to strengthen students' tax literacy through learning activities and educational programs to increase awareness and intention to comply with taxes in the future.]]>
<![CDATA[The Influence of Taxpayer Perception on the Effectiveness of the Single Identity Number Policy at the Primary Tax Office in Makassar City ]]>
<![CDATA[Indah Permata Diman]]>;
<![CDATA[Rifqi Nur Wahyudi]]>
<![CDATA[ Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS ]]>
Publisher : <![CDATA[Program Studi Administrasi Fiskal ]]>
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DOI: 10.55638/fiskal.v3i1.557
<![CDATA[This study aims to analyze the influence of taxpayer perceptions on the effectiveness of the Single Identity Number policy at the Pratama Tax Office (KPP Pratama) in Makassar City. This study is motivated by the inconsistency of research results regarding the effectiveness of digital tax policies and the implementation of the Single Identity Number, which is considered less than optimal, especially in terms of taxpayer perceptions. This study uses a quantitative method with a sample of 400 respondents. Primary data was obtained by distributing questionnaires to taxpayers registered at the Pratama Tax Office (KPP Pratama) in Makassar City. The data analysis technique used is simple linear regression analysis. The results show that taxpayer perceptions have a positive and significant effect on the effectiveness of the Single Identity Number policy with a significance value of 0.000 < 0.05. The coefficient of determination (R²) value of 0.129 indicates that taxpayer perceptions contribute 12.9% to the effectiveness of the Single Identity Number policy, while the remainder is influenced by other factors outside the study. This finding indicates that the better the taxpayer perceptions, the higher the effectiveness of the implemented policy. Therefore, the Directorate General of Taxes needs to increase socialization, education, and transparency of tax information in order to form a positive public perception of the Single Identity Number policy.]]>
