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All Journal International Journal of Economic Entrepreneurship and Business Management
Elfirah Salviah
Sekolah Tinggi Ilmu Ekonomi Mujahidin
Economics, Econometrics & Finance

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An Analysis of Population Productivity and Its Relationship with the Regional Economic Structure in Tolitoli Regency: Analisis Produktivitas Penduduk dan Hubungannya dengan Struktur Ekonomi Daerah di Kabupaten Tolitoli Hedrat M. Nure; Andhy Saputra; Alfansyah Fathur; Elfirah Salviah
International Journal of Economic Entrepreneurship and Business Management Vol. 2 No. 2 (2025): Financial Management, Economic Policy, and Entrepreneurial Performance
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/djnfg124

Abstract

This study aims to analyze the relationship between population productivity and the regional economic structure in Tolitoli Regency. The data used is sourced from the official publication of the Central Bureau of Statistics through the Tolitoli in Figures 2024 document. The results show that the agriculture, forestry, and fisheries sectors are the largest contributors to labor absorption but do not provide a proportional contribution to the Gross Regional Domestic Product (GRDP). This imbalance indicates low productivity in labor-intensive sectors and highlights the need for economic transformation toward higher value-added sectors. The study recommends strengthening policies that support economic diversification, improving human resource quality, and developing new productive sectors as strategies to enhance regional productivity and competitiveness. These findings are expected to serve as a foundation for formulating a more inclusive and sustainable regional economic development strategy.
Analysis of Potential Land and Building Tax Revenue in Kali Village, Biau District, Buol Regency Based on Regional Tax Regulations: Analisis Potensi Penerimaan Pajak Bumi dan Bangunan di Desa Kali, Kecamatan Biau, Kabupaten Buol Berdasarkan Peraturan Pajak Daerah Elfirah Salviah
International Journal of Economic Entrepreneurship and Business Management Vol. 2 No. 3 (2026): Emerging Technologies, Sustainable Finance, and Future Business Strategies
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/zbsa3w26

Abstract

This study aims to analyze the potential revenue of Land and Building Tax for Rural and Urban Sectors (PBB-P2) in Kali Village, Biau District, Buol Regency, based on the statutory tax framework under Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments (UU HKPD). The research methodology employs a descriptive qualitative approach combined with quantitative financial analysis. Data collection was conducted through field observations, structured interviews, and documentation studies with village administrative personnel. The results indicate that Kali Village contains a taxable land area of 29,668 m² valued at IDR 200,000/m² and a building area of 2,113 m² valued at IDR 250,000/m², yielding a total Sales Value of Tax Object (NJOP) of IDR 6,461,850,000. Based on the statutory calculations under Law No. 1 of 2022, with an assessed net taxable base of IDR 323,092,500 at a baseline regional tax rate of 0.1%, the potential PBB revenue for Kali Village is IDR 32,309,250. The study emphasizes the necessity of maintaining database accuracy and conducting routine supervision by village officials to optimize local tax collection.
Co-Authors Alfansyah Fathur Andhy Saputra Hedrat M. Nure