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All Journal Jurnal Pengabdian Magister Pendidikan IPA Elastisitas Jurnal Ekonomi Pembangunan PREVENIRE: Journal of Multidisciplinary Science Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences Journal of Social and Humanities Socio-Economic and Humanistic Aspects for Township and Industry Economy and Finance Enthusiastic El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Indonesian Development Economics and Localities
Eka Agustiani
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Journal : indonesian development economics and localities

 1 
Analysis of Disparities in Fiscal Needs and Capacity in Central Lombok Regency Before and After the Implementation of the Mandalika Special Economic Zone Erika Purnami; Hailuddin Hailuddin; 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/ffa40780

Abstract

This study aims to determine the disparity between the fiscal needs and capacity of the Central Lombok Regency before and after the existence of the Mandalika Special Economic Zone (SEZ). This study uses a comparative descriptive method with a quantitative approach and uses secondary data. The data analysis method uses fiscal needs analysis tools, fiscal capacity, average disparity of fiscal needs and capacity, regional financial independence ratio, regional financial dependency ratio and regional financial decentralization degree ratio. The results of the study indicate that the fiscal needs before and after the existence of the Mandalika SEZ are on average higher after the existence of the Mandalika SEZ, while for the fiscal capacity, the average amount is constant both before the existence of the Mandalika SEZ and after the existence of the Mandalika SEZ, so that the disparity between fiscal needs and fiscal capacity after the existence of the Mandalika SEZ is on average higher than before the existence of the Mandalika SEZ, which means that the financial capacity of the regional government is decreasing to finance its financial needs. This is also reflected by the average low level of independence followed by a very high level of dependency and a very low degree of fiscal decentralization. This situation illustrates that the Central Lombok Regency Government is still very dependent on transfer funds from the central government. To reduce the level of dependency, the Central Lombok Regency Government must optimally explore PAD sources.
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.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Manan Abdul Manan Arina Maulida Dhea Ayu Safira Dwi Yulianda EMI SALMAH Endang Astuti Erika Purnami Gaghman , AbdulGhani Hailuddin Hailuddin Hailuddin Himawan Sutanto Husnul Riati Isfiya Febriani Laila Wardani Lesi Anaputri Luh Putu Ratna Sundari Lukman Hakim M. Alif Husain M. Irwan Moh. Deni Kantono Ni Nengah Adenita Mahitna Ni Nengah Winda Naraswari Nurwijayanti Prayitno Basuki, Prayitno Putri Yulia Indrawati Putu Karismawan ranip fahmi Rizka Ridha Aulia Soenaryo Neneng Suhartini Suhartini Sujadi Tarek Mami Tasya Hilma Fadila Wahyunadi, Wahyunadi