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All Journal International Journal of Management and Business
Valentina Murni Sania
Accounting, Faculty of Economics and Business, University of Tribhuwana Tunggadewi, Malang, Indonesia
Economics, Econometrics & Finance

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Study of The Impact of Village-Owned Enterprise (BUMDdes) Management on National Tax Increase Valentina Murni Sania; Cakti Indra Gunawan; Hendrik Suhendri
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study examines the influence of Village-Owned Enterprise (BUMDes) management on increasing national taxes. This study aims to determine the effect of BUMDes financial management on increasing national taxes. This study also identifies the challenges and obstacles faced by BUMDes in efforts to improve the village economy. The research method used is a quantitative survey method with questionnaires distributed to 201 respondents in East Java, Central Java, West Kalimantan, and East Nusa Tenggara. The results show that BUMDes financial management has a significant effect on increasing national taxes. The better the BUMDes financial management, the greater its contribution to tax revenue. This study also found challenges and obstacles in BUMDes management, such as limited human resources, weak financial and administrative management, and low understanding of BUMDes administrators regarding tax obligations. This study recommends that village governments improve guidance and supervision of BUMDes management, BUMDes administrators improve competency in financial and administrative management, and village facilitators provide more intensive and sustainable assistance.
Co-Authors Cakti Indra Gunawan Hendrik Suhendri