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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Oportunitas : Ekonomi Pembangunan Socio-Economic and Humanistic Aspects for Township and Industry Economy and Finance Enthusiastic Indonesian Development Economics and Localities
M. Irwan
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Indonesian Development Economics and Localities

 1 
Factors Determining Regional Tax Revenue: Case Study of Districts and Cities in West Nusa Tenggara 2019–2023 Lesi Anaputri; M. Irwan; Eka Agustiani
Indonesian Development Economics and Localities Vol. 1 No. 2 (2025): July-December
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/ha7qs868

Abstract

This study aims to analyze the factors that influence District/City Regional Taxes in NTB in 2019-2023. This research method is quantitative research with an associative approach. This study uses secondary data obtained from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance and the Central Statistics Agency (BPS) of West Nusa Tenggara Province. The variables used in this study are Population, Per Capita Income and GRDP. To determine the regression model, three approaches are used, namely the Common Effect Model, Fixed Effect Model and Random Effect Model. The selection of the best model is carried out through three tests, namely the Chow Test (likelihood test), the Hausman Test and the Lagrange Multiplier Test. For the calculation using the Classical Assumption Test consisting of the Multicollinearity Test and the Heteroscedasticity Test. And Hypothesis Test with Partial Test (t test), Simultaneous Test (f test) and Coefficient of Determination (R2). The results of the study indicate that the population variable has a negative and insignificant effect. The per capita income variable has a negative and significant effect, and the GRDP variable has a positive and significant effect on regional taxes in regencies/cities in NTB. Simultaneous calculations provide results that the population, per capita income and GRDP variables have a positive and significant effect on regional taxes with a large effect of 84.89 percent, and the remaining 15.11 percent is influenced by other variables not examined in this study or other variables outside the model.
Analysis of Regional Fixed Asset Management in Supporting Regional Original Income (PAD) in Central Lombok Regency 2013-2022 Laily Rohmi Alfiana; M. Irwan; Siti Fatimah
Indonesian Development Economics and Localities Vol. 1 No. 2 (2025): July-December
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/xkv56x12

Abstract

This study aims to analyze the management of regional fixed assets in supporting Regional Original Income (PAD) in Central Lombok Regency during the period 2013–2022. The main focus of this study is to measure the contribution, effectiveness, and efficiency of fixed asset utilization and examine how fixed asset management is implemented. The method used is quantitative descriptive with contribution analysis techniques, effectiveness ratios, and efficiency ratios to Regional Original Income based on budget realization report data and fixed asset balance sheets. The results of the study indicate that the contribution of revenue from fixed asset utilization to PAD in 2013-2022 has an average result of very low, still relatively low and fluctuating. The level of effectiveness of fixed asset utilization revenue in 2013-2022 with an average result of less effective and the efficiency of fixed asset utilization revenue in 2013-2022 has an average result of quite efficient. The level of effectiveness and efficiency of asset utilization is also not optimal, due to the low quality of management, minimal maintenance, and lack of accuracy in asset inventory. Some of the problems found include assets that do not have clear legality, recording that is not in accordance with the classification, and utilization that is not yet optimal. Therefore, a more structured, transparent, and accountable fixed asset management strategy is needed to increase its contribution to PAD and support regional fiscal independence.
Co-Authors Ariany Anggrainy Dessy Kumala Dewi Dewi Riskiani Diskhamarzaweny Diskhamarzaweny Eka Agustiani EMI SALMAH Hakika, Linggi Laily Rohmi Alfiana Lesi Anaputri Sikiru Adedokun SITI FATIMAH Solihatun Mardiah Yaya Keho Yuliano Adrimarsith Dwian Balo