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All Journal Jurnal E-Bis: Ekonomi Bisnis EKONOMIKA45
Sopiyan A.R
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Penerimaan Daerah Terhadap Belanja Langsung Dengan Variabel Pemoderasi Produk Domestik Regional Bruto Provinsi Lampung Ayu Septiawati; Yuliana Sari; Sopiyan A.R; Periansya
Jurnal E-Bis (Ekonomi-Bisnis) Vol 5 No 2 (2021)
Publisher : Politeknik Dharma Patria Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v5i2.620

Abstract

Otonomi daerah mendorong tingkat kemandirian keuangan daerah dalam mendanai Belanja Langsung agar tercapainya standar pelayanan publik dan pemerataan pembangunan. Tujuan penelitian ini guna membuktikan pengaruh pemoderasi PAD,DAU,DAK dan PDRB terhadap Belanja Langsung. Metode pengujian penelitian menggunakan teknik analisis regresi moderasi (MRA) melalui uji interaksi dengan sampel penelitian pada Laporan Keuangan Pemerintah Daerah di 15 Kabupaten/Kota periode 2016-2020. Hasil pengujian bahwa PAD, DAK, dan PDRB menunjukkan pengaruh positif dan signifikan secara parsial, sedangkan DAU sebaliknya atas Belanja Langsung. PAD, DAU, DAK, dan PDRB memiliki pengaruh simultan dengan signifikansi sebesar 71,1%. Hasil uji moderasi bahwa PDRB secara parsial tidak dapat memoderasi sedangkan secara bersamaan dipengaruhi variabel moderating memiliki pengaruh simultan dengan signifikasi sebesar 72,8%. Kesimpulan dari penelitian ini diperlukannya faktor moderasi untuk meningkatkan Belanja Langsung selain itu pemerintah daerah agar kedepannya melibatkan pihak swasta dalam menggali potensi penerimaan daerah yang lebih optimal.
Pengetahuan, Kesadaran, dan Kepatuhan: Studi Determinasi Kepatuhan Wajib Pajak di Kecamatan Kemuning Kota Palembang M Farih Zakka; Sopiyan A.R; Yuli Antina Aryani
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4328

Abstract

This study aims to determine the influence of tax attitudes, knowledge and awareness of taxpayers on taxpayers' compliance in paying land and building taxes in Kemuning District, Palembang City. This type of research is descriptive quantitative, which is a study that describes or analyzes the results of a research but is not used to make broader conclusions. The population in this study is Land and Building Taxpayers registered in Kemuning District where the researcher took a population of 15,103 taxpayers in 2024. Sample Withdrawal used is simple random sampling which is calculated using the slovin formula. The results of the study show that partially the attitude of taxpayers does not have a significant effect on taxpayer compliance with the value of t calculated the attitude of taxpayers < t table (0.766<1,660), tax knowledge has a significant effect on taxpayer compliance with the value of t calculating tax knowledge > t table ( 7,835 > 1,660), taxpayer awareness has a significant effect on taxpayer compliance with the value of t calculating taxpayer awareness> t table ( 4,566> 1,660), and simultaneously taxpayer attitude, tax knowledge and taxpayer awareness have a significant effect on taxpayers' compliance with the value of F calculated > F table ( 115,354 > 2.70).
Co-Authors Ayu Septiawati Firmansyah Firmansyah Periansya M Farih Zakka Yuli Antina Aryani Yuliana Sari