• 수완나부미
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• 제10권1호
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• pp.35-61
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• 2018

This paper explores the influence of Arab culture on the culture of Bugis-Makassar, the two major ethnic groups in South Sulawesi, Indonesia, particularly after their Islamization in the early 17^th century. The paper argues that since then, the on-going process of Islamization in the region has also brought a continuous flow of ideas and cultural practices from Mecca to Indonesia by means of the hajj pilgrims, Arab traders, and the establishment of Islamic educational institutions that emphasized the teaching and use of Arabic language in education. These factors, among others, have facilitated a cultural inflow which enabled cultural practices borne of West Asia (Middle East) to be integrated into local customs and beliefs. The paper particularly depicts the most observable forms of Arabic cultural integration, acculturation, and assimilation into the Bugis-Makassar culture such as the use of Arabic in Islamic schools and religious sermons; the Arab-style dressing by religious scholars, teachers, and students; the wearing of the hijab (head cover) by women; and the change of people's names from local into Arabic. By utilizing the historical and anthropological approach, this paper investigates this dynamic process of adaptation and integration of a foreign culture that first came through the Islamization of a local culture, exploring the role of an Islamic missionary and educational institutions in mediating and maintaining such cultural integration processes.

• 유통과학연구
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• 제22권8호
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• pp.29-36
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• 2024

Purpose: This study examines the impact of cultural dimensions as an intervening variable on taxpayer compliance in Makassar, Indonesia, with a focus on the Bugis tribe's cultural context. Research design data and methodology: The research aims to understand how attitudes, subjective norms, and perceived behavioral control, influenced by local culture, affect taxpayer compliance. A quantitative research design was employed, collecting primary data through questionnaires distributed to 150 taxpayers, with 125 valid responses analyzed using the Structural Equation Model (SEM) and Partial Least Squares (PLS) methodology. Results: The results indicate that cultural factors significantly mediate the relationship between subjective norms and taxpayer compliance, highlighting the role of local cultural values, such as "Siri Na Pacce," in shaping compliance behavior. Subjective norms positively influence both cultural attitudes and compliance, while attitudes and perceived control have a less significant impact. The findings suggest that integrating cultural awareness into tax policy and education can enhance compliance rates in culturally rich regions. Conclusions: this study underscores the importance of considering cultural dimensionsin tax administration, particularly in regions with strong cultural identities, to improve the effectiveness of tax compliance strategies. The findings contribute to the broader understanding of how cultural context influences economic behavior, offering insights for policymakers and tax authorities.