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The Effect of Local Tax Policy Implementation on Increase in Regional Tax Revenues through Employee Performance Padang Lawas Regency Revy Zunitha Nasution; Erlina; H.B Tarmizi
International Journal of Science, Technology & Management Vol. 2 No. 3 (2021): May 2021
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i3.229

Abstract

Tax is a citizen's obligation which is a form of service to the state whose reciprocity is not directly felt by taxpayers who are dynamic and follows the development of the country's social and economic life. The role of tax is very important as one of the backbones of state revenue, namely the source of government funds to carry out development both the central and local governments. Employee performance in carrying out their duties also plays an important role in efforts to implement local tax policies. The purpose of this study was to analyze the effect of implementing regional tax policies on increasing local tax revenue and to analyze the effect of implementing local tax policies through the performance of Padang Lawas Regency employees. The sample in this study was 50 employees of the Regional Revenue Agency of Padang Lawas Regency. The instrument used was a demographic data questionnaire, policy implementation, tax revenue, and employee performance. The method used in this research is a statistical quantitative approach research method with path analysis. The result showed that there was a significant influence between the implementation of regional tax policies on increasing local tax revenue through the performance of Padang Lawas Regency employees of Padang Lawas Regency.
Analysis of the Effects of Economic Potential on Economic Growth of Deli Serdang Regency Puguh Setiandono; H.B Tarmizi; Rujiman Rujiman
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3528

Abstract

The objective of the research is to analyze economic potential, economic growth rate, and high-ranking sectors which prioritize the development in Deli Serdang Regency. The data are analyzed by using Location Quotient (LQ) analysis, Dynamic Location Quotient (DLQ) analysis, Shift Share analysis, and Klassen Typology. The result of LQ analysis shows that there are 5 (five) basic sectors: transportation and warehousing sector, processing industry sector, construction sector, accommodation and food and beverage supply sector, and electricity and gas supply sector. The result of DLQ analysis shows that there are 10 (ten) basic sectors in the future: processing industry sector, electricity and gas supply sector, wholesale and retail sector, automobile and motorcycle reparation sector, transportation and warehousing sector, accommodation and food and beverage supply sector, financial service and insurance sector, real estate sector, company service sector, education service sector, health service and social activity sector. The result of Shift Share analysis shows that there are 10 (ten) basic sectors which are competitive sector which has positive differential values: processing industry sector electricity and gas supply sector, construction sector, wholesale and retail sector, automobile and motorcycle reparation sector, accommodation and food and beverage supply sector, financial service and insurance sector, real estate sector, company service sector, education service sector, and health service and social activity sector. The result of Klassen Typology shows that there are 5 (five) prioritized sectors: processing industry sector, electricity and gas supply sector, construction sector, transportation and warehousing sector, and accommodation and food and beverage supply sector. Based on the four analyses above, it is concluded that the prioritized sectors are processing industry sector, electricity and gas supply sector, construction sector, and accommodation and food and beverage supply sector.