The objective of this study is to examine how economic sustainability strengthens the impact of governance quality on tax revenue in ASEAN countries. This study uses a governance quality (QoG) framework, benefit received theory, agency theory, stakeholder theory, and growth theory to explain how governance quality affects tax revenue. Sustainable economy functions as a conditioning mechanism th…
Penelitian ini bertujuan menganalisis pengaruh pajak daerah dan retribusi daerah terhadap pertumbuhan ekonomi dengan belanja daerah sebagai variabel moderasi pada sepuluh provinsi di Pulau Sumatera selama periode 2011–2024. Metode analisis yang digunakan adalah regresi data panel dengan serangkaian uji pemilihan model, yaitu Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier, yang secara kons…
Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBNKB), dan Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) terhadap pertumbuhan ekonomi di Provinsi Sumatera Selatan periode 2012–2023. Data yang digunakan merupakan data sekunder dari BPS dan Badan Pendapatan Daerah, dianalisis menggunakan regresi linier berganda. Hasil penel…
Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah dan retribusi daerah terhadap kinerja keuangan daerah, serta menguji peran Dana Alokasi Umum sebagai variabel moderasi pada empat kabupaten di wilayah Suku Komering, yaitu OKU, OKU Timur, OKU Selatan, dan OKI, selama periode 2015-2024. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan dat…
Penelitian ini berjudul faktor-faktor yang mempengaruhi penerimaan pajak restoran di Kota Palembang. Tujuan dari penelitian ini adalah untuk mendapatkan gambaran dan menganalisis mengenai fator-faktor yang mempengaruhi peneriman pajak restoran dan keberadaannya sebagai salah satu sumber penerimaan Kota Palembang. Metode analisis untuk menganalisis menggunakan alat analisis model regresi linier …
The target of this research is to find out contribution of Land and Building Tax with domestic revenue South Sumatera and also to analyzed what factors to influence Land and Building Tax revenue in South Sumatera. The analyzed variables in this research are Land and Building Tax, Gross Regional Domestic of Product and building totaled. In this research, used data is secondary with source from P…
This research is to analyze how big The Advertisement Tax contribution to The Region Original Revenue of Palembang in 1996 until 2006. As far as it revealed indeed that the contribution of Advertisement Tax is one of revenue source from The Region Revenue of Palembang. This research scope is discussing about Advertisement Tax Contribution analysis to The Region Original Revenue of Palembang. Th…
The target of this research is to flnd out the efficiency and effectiveness from taxes collection of vehicle and taxes of water vehicle in South Sumatra Province, and also to flnd out the influence of population, the sum of vehicle and the water vehicle, PDRB, Dummy variable (before and after water vehicle taxes exist) toward the tax revenue of vehicle and water vehicle. The variables that is s…
Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak restoran, efisiensi dan efektivitas pemungutan pajak restoran, serta elastisitas pajak restoran terhadap Produk Domestik Regional Bruto subsektor restoran di Kota Palembang. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diambil dari beberapa rumah makan yang dijadikan sampel pada pene…
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Tujuan dari penelitian ini adalah untuk menganalisis pengaruh laju pertumbuhan ekonomi terhadap penerimaan pajak daerah di Kota Palembang dan untuk mengetahui kontribusi pajak daerah terhadap pendapatan asli daerah di Kota Palembang. Ruang lingkup penelitian ini , difokuskan pada analisis pajak daerah kota Palembang selama kurun waktu 5 tahun yaitu tahun 1999/ 2000 sampai 2003 dan faktor yang m…
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My purpose research is used for to know how ratio acceptance tax, how level efficiency and effect for acceptance tas in region Ogan Komering Ilir, and then for to know how collide quantity hntels and restaurants along with quantity the visiter to acceptance tax hotels and restaurants. Variables with used in researci, for example icceptance tax hotels and restaurants cost pick up tax hotels and …
This research conducted to find out the influence of PDRB per capita, Inflation, the growth of PDRB, foreign and domestic tourist amounts to hotel and restaurant tax revenues to Palembang city. The data used in this study consist of the secondary data (time series) (data from 1993 to 2003). Analysis tool used in this research is simpled linear regression and doubled linear regression approach w…
Dinas kebersihan dan Keindahan Kota Palembang merupakan unsur pelaksana pemerintah daerah yang memberikan pelayanan kepada masyarakat dalam bidang kebersihan dengan menyediakan dan pelayanan atas jasa yang diberikan pada kelompok perumahan dan aneka usaha yang berada di kota Palembang dalam menggali sumber Pendapatan Asli Daerah (PAD) berupa retribusi kebersihan. Bidang tugas Dinas Kebersihan d…
This study aims to determine the influence of the level of effectiveness and contribution of restaurant tax collection in Batanghari Regency during the period from 2019-2023. The object of this research is Batanghari Regency in 2019-2023. This study uses a qualitative method with a descriptive approach, and secondary data types. The testing of this study uses data analysis techniques. The resul…
This study aims to analyze the effect of trade openness investment, and labor on tax revenues in ASEAN using panel data analysis techniques. The data used in this study are quantitative, obtained from the official websites of Bank Indonesia, World Bank, and Trading Economics for the period 2012 – 2022 and the scope of the study cuvers 4 ASEAN countries, Indonesia, Malaysia, Thailand, Filipina…
Keywords: ZIS, Inflation, Economic Growth, Poverty This research aims to analyze the influence of regional tax revenues, regional levies and BUMD profits on Economic Growth in South Sumatra Province. The data used in this research comes from the Central Statistics Agency of South Sumatra Province regarding regional taxes, regional levies, BUMD profits and Economic Growth for 2003-2022. The rese…
State revenue sources are all domestic and other revenues used to finance state spending. State income is very influential in the successful development of the nation. State revenue from the tax is used to finance routine government expenditures. Domestic taxes are divided into (1) Income Tax, i.e., oil and gas and non-oil and gas, (2) Value Added Tax (VAT), Land and Building Tax (LBT), Land an…
This research was conducted to determine the level of effectiveness and contribution of BPHTB and PBB P2 tax revenues to the local taxes of Prabumulih City. The type of research used in this study is descriptive quantitative with data collection methods in the form of interviews and documentation. The results of this study indicate that the level of effectiveness of BPHTB and PBB for Prabumulih…
This study aims to determine the potential for e-commerce tax as tax revenue in Indonesia and the efforts made by the Indonesian government in exploring this potential. The data used in this study are primary and secondary data. This research used descriptive qualitative method with a literature study approach. The population of this study are users of one of the e- commerce marketplaces, namel…
This Study aims to find out whether there will be an increase or decrease in local tax revenues both from aspects of the rate of restaurant growth and restaurant tax, so that it can be known how much the role of restaurant taxes contributes to local taxes. Palembang city has culinary potential that is not inferior to other cities in Indonesia, so the tax contribution extracted from the restaura…
Local taxes are one element of the source of Local Own Revenue (PAD). One type of local tax is the Land and Building Tax (PBB). This study aims to analyze how the level of effectiveness of Land and Building Tax (PBB) receipts in Palembang City and how its contribution to Local Own Revenue (PAD) in Palembang City. This type of research is descriptive qualitative research and quantitative analysi…
This research analyzed some factors that influenced the spectacle tax revenue in Palembang. The factors that had correlation with the spectacle tax revenue were the number of cinemas, the number of spectators, and ticket price. The results of factor estimation showed that there was strong correlation between spectacle tax with the number of cinemas (xl), the number of spectators (x2), and ticke…
This study aims to 1) evaluate the implementation of the expansion and intensification of the PBB-P2 voting against DISPENDA tax revenue in the city of Palembang, 2) Evaluate any barriers faced by Revenue Palembang in the implementation of expansion and intensification. In this study were obtained by direct interview technique to the Party Revenue in accordance with sections on each field and a…
This study aims to analyze whether there are differences in local tax revenues before and after the implementation of online-based tax monitoring on regional income in the city of Palembang. This study uses a quantitative descriptive method. The data used are hotel tax receipts and deposit tax for the period October 2017–September 2018 before the implementation of online-based tax monitoring …