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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Dian Novita Ramadani
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Pasundan
Economics, Econometrics & Finance

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Pola Spasial dan Determinan Ketimpangan Pendapatan di Indonesia Dian Novita Ramadani; Endang Rostiana; Gugum Mukdas Sudarjah
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Vol. 9 No. 1 (2026)
Publisher : PPJP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jiep.v9i1.2971

Abstract

This study comparatively analyzes the spatial patterns and determinants of inter-provincial income inequality in Indonesia using the Theil Index for the years 2016 and 2023. Based on the Theil Index calculations, the level of inequality increased in 2023 compared to 2016. The Global Moran’s I test results reveal a significant positive spatial autocorrelation in both observation periods, confirming the existence of spatial dependence. The analysis proceeds with the Local Indicator of Spatial Association (LISA) and the Spatial Error Model (SEM). Specifically, the LISA mapping identifies regional polarization, wherein provinces with high inequality cluster together (High-High cluster) and are concentrated in Eastern Indonesia. Furthermore, the SEM estimations indicate that per capita GRDP and economic structure have a positive and significant effect on widening inequality. Conversely, formal labor exhibits a negative and significant effect in reducing inequality, while the Human Development Index (HDI) shows a negative but insignificant effect. Additionally, the significant spatial error coefficient (λ) confirms the presence of spatial dependence within the error component, indicating that unobserved shocks in one province generate spatial spillover effects on the inequality levels of its neighboring regions.
Analisis Efektivitas Teman PBB Kota Bandung Sebagai Inovasi Digital untuk Optimalisasi Penerimaan Pajak Bumi dan Bangunan Dian Novita Ramadani; Restu A Suryaman; Gugum Mukdas Sudarjah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.12224

Abstract

This study aims to evaluate the implementation of the Teman PBB application in Bandung City as a digital innovation designed to improve local tax compliance. The background of this research stems from the low level of tax compliance at the local level and the need to modernize tax administration through digital services. This study employs a qualitative descriptive approach supported by simple quantitative data collected through a survey of 100 taxpayers, complemented by participatory observation at the UPTD PPD Central Bandung Region. The results show that low digital literacy and limited public awareness are the main barriers to application adoption, as reflected by only 11% of respondents being aware of the existence of Teman PBB. In addition, technical issues such as server limitations, non-user-friendly interfaces, and system instability reduce the perceived usefulness and ease of use, as explained in the Technology Acceptance Model. From a policy perspective, the application has not yet been able to fully build public trust, as described in the Slippery Slope Framework. This study concludes that the success of Teman PBB is strongly determined by improvements in digital literacy, enhancement of technical quality, and cross-sector collaboration, including integration with digital payment platforms to strengthen voluntary compliance and the effectiveness of local fiscal revenue.
Co-Authors Endang Rostiana Gugum Mukdas Sudarjah Restu A Suryaman