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Journal : Indonesian Development Economics and Localities

Determinants of Capital Expenditure in Indonesia: A Comprehensive Review of Economic, and Institutional Factors Novi Sahillawardi; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/hmqhv004

Abstract

Capital investment or capital expenditure plays a vital role in supporting economic growth, especially in developing countries such as Indonesia. Capital expenditure includes spending on fixed assets, such as infrastructure, production facilities, and technology, which are the foundation for long-term sustainable development. In the Indonesian context, the priority of capital expenditure is directed towards accelerating infrastructure development, reducing inequality between regions, and increasing global competitiveness. However, challenges in optimizing this expenditure arise due to the lack of comprehensive understanding of the factors that influence it. At the local level, the relationship between the community as the principal and the government as the agent in resource management is crucial. The sub-district government has a strategic role in public services, infrastructure maintenance, and absorption of community aspirations. To increase public trust, responsible, transparent, and accountable management is needed. Collaboration between the community and the sub-district government is expected to encourage shared prosperity, with steps such as routine reporting, community empowerment, increasing the competence of the apparatus, and utilizing information technology. This literature highlights the importance of capital investment and resource governance at the local level as fundamental elements in strengthening inclusive and sustainable economic development.
Literature Review of Factors Affecting Capital Expenditure in Indonesia Siti Aminah; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/yretej36

Abstract

This study reviews various research on the impact of financial variables on capital expenditure across different regions in Indonesia. The variables investigated include General Allocation Funds (DAU), Regional Original Income (PAD), Special Allocation Funds (DAK), and Profit Sharing Funds (DBH). The research primarily uses secondary data from financial reports, including the Realization Report of the Regional Budget (APBD) and financial statements from regional governments. Methods used across the studies include multiple regression analysis, moderated regression analysis, and panel data models with various statistical tests such as the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that DAU and PAD generally have a positive impact on capital expenditure, while the effects of DAK and DBH vary, with some studies showing positive impacts and others indicating negligible or negative effects. The moderating factor of Remaining Over Budget Financing (SILPA) presents mixed results. The reviewed studies highlight a gap in comparative analysis across different regions and suggest a need for further exploration of the interaction between economic conditions and financial variables, as well as the impact of long-term economic cycles on capital expenditure. Addressing these gaps could enhance understanding and inform more effective fiscal management and resource allocation strategies.
Scoping Review of Elasticity and Tax Effort of Hotel and Restaurant Taxes on Regional GDRP in Indonesia Siti Aulia Azmi; Abdul Manan; Endang Astuti
Indonesian Development Economics and Localities Vol. 1 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/rjvjf512

Abstract

Hotel and restaurant tax is one of the sources of Local Revenue (PAD) that has a strategic role in regional economic development. This study aims to review the literature related to the collection mechanism, challenges, and impact of hotel and restaurant tax on the growth of the tourism sector and the regional economy. The results of the literature review indicate that this tax not only functions as a fiscal instrument to increase regional revenue, but also as a regulatory tool in managing the hotel and culinary sectors. However, various challenges such as low levels of tax compliance, weak supervision, and the potential for tax leakage are still obstacles in optimizing regional tax revenues. Therefore, a balanced policy is needed between increasing the effectiveness of tax collection and providing incentives for business actors so that this sector continues to develop sustainably. With a good tax management system, hotel and restaurant tax can contribute significantly to driving local economic growth and supporting more inclusive and sustainable regional development.
Co-Authors -, Roland Tandiongan A. Muchsin, Misri A. Rasyid, Saifuddin Abd. Razak Abdul Hadi Abdul Hadi Abdul Karim Abdul Karim Abubakar, Al Yasa' Achmad Munadjat, Achmad Adawiyah, Baiq Safitri Rabiah Addini Nurizzati Agus Junaidi Agustiani, Eka Aindo, Nur Rezki Ali Hasan, Nurhayati Almadania, Niswana Alvinda, Salsa Billa Amiruddin Amiruddin An Nur, Ibbadurahman Andi Safrizal Andik Kurniawan Anwar Daud Anwar Daud ariyati, Yannik AS, Nasruddin Ashri, Teuku Luthfi Aslam Nur Asnawi Muslem Asramid Yasin Asyura Auni, Luthfi Ayu Afita Sari Azis, Mohd. Azizah Azizah Azura, Nur B. Busaini, B. Bahdad, Bahdad Bana, Sahindomi Bayu Kurniawan Bte Salman, Nola Fibriyani Cecep Kusmana Chahyani, Rani Champion, Ibrahim Christin Tiara Revita, Natalia Cut Intan Salasiyah Daeng , Akung Dara Yusnida Dery Rimasa Dhea Ayu Safira Dhuha Hadiyansyah Dicky Wirianto Didik Hariyanto Dine Meigawati Dini Anggraini, Dini Dwi Budi Santoso Edwin Agung Wibowo, Edwin Agung Eka Agustiani Eko Teguh Pribadi Elvi Yenie, Elvi Embong, Rahimah Endang Astuti Endang Astuti Endang Mugiastuti Ersapoetri, Fida Suci Fadhilah, Muhammad Arif Faez Syahroni Faez Syahroni Fahlehfi, Muhammad Ikbal Fajar Akriana NR Fajar FY Basori, Yana Farijal Fatonah, Ulfi Fauzi Fauzi Fauzi Ismail Fauzi Ismail Firdaus, Muhammad Dhilal Mustambit Fitrianti Fitrianti Gandhi Sutjahjo Gandri, La Gunanti Mahasri Habiburrahim Habiburrahim Hadi, Abdul Hafidawati, Hafidawati Hakim, Nasruan Helmi Fuadi Hikmat Kodrat Husaini Husda Husaini, Ahmad Zaki Ibrahim, Arfah Ikhwan Ikhwan Iping Rahmat Saputra Isfiya Febriani Iwan Marwan, Iwan Jamilah, Siti Syarohan Jariyah, Ita Ainun Jovial Pally Taran Kamarullah Kamarullah Kamarullah Kamarullah Kartob Barus, Lamhot Khairisman, Khairisman Khairul Fahmi Khozainul Khoiriyah, Iin khuzaini, Khuzaini Kodrat, Hikmat Kuntoyo, Wisnu Amri Kurniawan, Ichsan Kusdiyanti, Erma Kusuma, Muh. Wirayuda Hadi La Ode Midi, La Ode La Ode Siwi Laila Wardani Lestiawati, Ida Lianda, Ramadha Lies Indriyani Loekas - SOESANTO Loekas Soesanto Luthfi Auni Maemunah Mahmud Hamundu, Mahmud Mahyudin Nasir Maisa Maisa, Maisa Marlinda, Erlin Masrun MIFTACHUR ROCHMAH Misri A. Muchsin Misril Fuadi Moh. Nafri, Moh. Muchsin, Misri M. Muhammad Afif Muhammad Arif Fadhilah MUHAMMAD ARIFIN Muhammad Arifin Muhammad Arifin Muhammad Saifudin Muhammad Saleh Qadri Muhazar, Muhazar Muhibbuthabry Muhibbuthabry Mukhsin Nyak Umar Mukhtaruddin Mukhtaruddin Mulia Mulia Muljo Wachjadi Murpratiwi, Santi Ika Murti Wisnu Ragil SASTYAWAN Nabila, Risma Nanang Ari Utomo Nanda Ria Naufal, Hafiz Aulia Ni'matul, Fina Azizah Novi Sahillawardi Nufiar Nufiar Nugroho, Sefilia Adhi Nuraini Mannan Nurhadi, Farhan Nurhayati Ali Hasan Parwita, Khairi Permana, Mohamad Didi Pratiko Gustomi, mono Primayuri, Deviana Prisca Aprilia Pratama Purwaningrum, Ajeng Handayani Putri, Natassya Chania Rachmawati, Windasari Rahmad Syah Putra Rahmat Syahputra Ramli, Rimayang Anggun Laras Prastianty Rasyad Rasyad Rasyad Ratu, Misbayanti Dian Resty Wulandari Retno Twistiandayani Ridwan, Ridwan Rimasa, Dery Riswan Z Rita Safari Rizki Maulana Rizki, Syukri Rokim Rokim Rokim, Rokim Ruhamah Ruhamah Rusdiana Permanasari Ruslan Ruslan Ruth Feti Rahayuniati Safri, T. Mulkan Safril Kasim Sanusi Ismail Saprijal Saprijal Saprijal Saprijal Saprijal Saprijal, Saprijal Saputra, Iping Rahmat Sa’i, Sa’i Septian Fatianda SITI AMINAH Siti Aulia Azmi Siti Fatimah SITI FATIMAH Siti Habsari Pratiwi, Siti SLAMET ROHADI Solly Aryza Sri Langgeng Ratnasari Stiawati, Tumi Suci Fajarni Suhana Suhana Sundari, Dini Syukri Asnawi T. Lembong Misbah Tamaulina Br Sembiring Tathahira, Tathahira Tibrani Tibrani, Tibrani Tuffahati, Zulfa Ummah, Khoirotul USWATUN HASANAH Wa Ode Puput wahyunadi Wardah, Mutia Watul Windasari Rachmawati Wiwin Luqna Hunaida, Wiwin Luqna Yudianto, Peri Yuliana, Cut Putroe Yulianto Yusup Ziaulhak, Dede Z, Riswan Zulkri