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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Journal of Social and Policy Issues Inovasi Gagasan Abdimas & Kuliah Kerja Nyata
Kusuma, Michael
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Humanities Economics, Econometrics & Finance Social Sciences Other

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The Effect of Per Capita Income and the Agricultural Sector on Goods and Services Tax Receipts with Economic Growth as Moderation in BRICS Countries Kusuma, Michael; Wijaya, Suparna
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2315

Abstract

The purpose of this research is to analyze the effect of per capita income and the agricultural sector on goods and services tax revenues with economic growth as the moderation in the combined economy countries, BRICS (Brazil, Russia, India, China, and South Africa). The variables used in this study are the ratio of goods and services tax revenue, per capita income, the contribution of the agricultural sector, and the percentage of economic growth. The data source comes from the World Bank Data for the period 2010 to 2018. The research method used is quantitative using panel data and multiple linear regression analysis techniques. The Random Effect Model is a model selected based on panel model testing. Simultaneously, all variables have a significant effect on goods and services tax revenues. Partially, per capita income, agricultural sector, and economic growth have a significant negative effect on goods and services tax revenues. This research is expected to provide insight to the governments of the BRICS countries in making policies to optimize goods and services tax revenues through per capita income, the agricultural sector, and economic growth.
Peranan Kuliah Kerja Nyata Dalam Pemberdayaan Siswa Melalui Bimbingan Belajar Untuk Meningkatkan Kompetensi Siswa Di Desa Rancagong Rw 09 Kusuma, Michael; Luisa Cornelia Wijaya; A.Kelvin Kristyanto Hadi; Wieke Mutiara; Adzra Anniqa; Annisa Nurwasyilah; Alfonsius Nicholas; Ivan Chayadi; Ryo Ferdinand; Eka Rifail Saipuddin Rachman
Jurnal Igakerta Vol. 2 No. 3 (2025): Jurnal Inovasi Gagasan Abdimas dan Kuliah Kerja Nyata
Publisher : IGAKERTA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70234/hmezpw71

Abstract

Kuliah Kerja Nyata (KKN) merupakan bentuk pengabdian mahasiswa kepada masyarakat sebagai bagian dari pelaksanaan Tri Dharma Perguruan Tinggi. Penelitian ini bertujuan untuk mengetahui peran KKN dalam meningkatkan kompetensi pelajar melalui kegiatan bimbingan belajar di RW 09 Desa Rancagong, Kecamatan Legok, Kabupaten Tangerang. Pelaksanaan kegiatan diawali dengan tahapan observasi lapangan, dilanjutkan dengan koordinasi, sosialisasi, dan pelaksanaan program bimbingan belajar. Program bimbingan belajar terfokus pada pelajaran dasar seperti bahasa Inggris, matematika, dan kegiatan mewarnai. Metode pengajaran dilakukan secara interaktif dan dikelompokkan berdasarkan tingkat pemahaman siswa untuk meningkatkan efektivitas pembelajaran. Hasil dari kegiatan menunjukkan adanya antusias yang tinggi dari para pelajar dengan tingkat kehadiran yang mencapai 80%. Evaluasi melalui survei kepada orang tua menunjukkan tanggapan positif terhadap metode pembelajaran dan dampak program. Kegiatan ini menunjukkan bahwa KKN berperan penting dalam pemberdayaan siswa dan berpotensi untuk dilanjutkan secara berkelanjutan oleh masyarakat setempat.
Portrait of Public Policy Formulation on Local Taxes in Bekasi City Kusuma, Michael; Utomo, Rachmad; Rebeca, Brigitha Mega
Journal of Social and Policy Issues Volume 5, No 3 (2025) July - September
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v5i3.471

Abstract

This research aims to analyze the implementation and obstacles in the public policy formulation of local tax regulations in Bekasi City. Employing a descriptive qualitative method with a case study approach, data were collected through interviews with purposively selected policy-formulating informants and analyzed using the Miles and Huberman interactive analysis model. The research results showed that the policy formulation process went through four stages (problem identification, policy agenda, alternative selection, and policy determination) but was marked by four main obstacles: time management, incompetence of human resources, differing actor agendas, and prevailing rules and procedures. This research contributes empirical evidence on how contextual factors, such as legal deadlines and local political dynamics, can impede policy formulation at the regional level, offering practical implications for local governments to improve management capacity and institutional coordination.
Co-Authors A.Kelvin Kristyanto Hadi Adzra Anniqa Alfonsius Nicholas Annisa Nurwasyilah Eka Rifail Saipuddin Rachman Ivan Chayadi Luisa Cornelia Wijaya Rebeca, Brigitha Mega Ryo Ferdinand Utomo, Rachmad Wieke Mutiara