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Nugraha Abhull Azwad
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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 31 Documents
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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.

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