The Meaning of Readiness of Toll Road Business Entities in Makassar Toward the Planned Imposition of Value-Added Tax on Toll Road Services
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This study explores sensemaking and the construction of organizational readiness among Toll Road Business Entities in Makassar in responding to the planned imposition of Value-Added Tax on toll road services amid regulatory uncertainty. The study employed an interpretive paradigm and Robert Stake’s instrumental case study approach. Primary data were collected through semi-structured in-depth interviews with informants from management, finance, operations, taxation, corporate communication, and information technology functions at PT Makassar Metro Network and PT Makassar Airport Network, as well as an academic or tax expert and a tax consultant. Data credibility was strengthened through cross-checking among informants and examination of relevant information and documents, while analysis involved intrinsic, instrumental, and collective understanding. The findings show that the planned tax was understood not merely as an administrative change but as an interruption to operational stability and business planning. Sensemaking was shaped by collective memory of a similar policy cancellation in 2015, toll road usage characteristics in Makassar, users’ price sensitivity, post-pandemic economic recovery, and differing perceptions of fairness. Organizational readiness was constructed through negotiated readiness, preventive compliance, strategic patience, anticipatory framing, and ecosystemic readiness. The synthesis generated the concept of Coerced Readiness, referring to readiness developed under regulatory pressure through business-interest protection, administrative adaptation, and social legitimacy management. The study also identified relational readiness, showing that readiness is shaped by internal capacity and external policy design. These findings contribute to behavioral accounting and taxation by demonstrating that organizational readiness is a contextual and dynamic meaning-making process rather than a binary condition.
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