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Journal : Bahtera Inovasi

Analisis Efektivitas dan Kontribusi Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah Kabupaten Natuna Syuparman Syuparman; Mahyus Ekananda; Etty Puji Lestari
Bahtera Inovasi Vol 6 No 2 (2023): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v6i2.5554

Abstract

Original Local Government Revenue is an important indicator in determining the level of regional government independence in the fiscal sector. The higher  Original Local Government Revenue, more independent the region is in managing the existing potential. This study aims to determine how much the level of effectiveness of hotel taxes and restaurant taxes in Kabupaten Natuna and how big their contribution is to the Original Local Government Revenue of  Kabupaten Natuna. The hypothesis put forward in this study that hotel taxes and restaurant taxes have a significant effect on Original Local Government Revenue of  Kabupaten Natuna. The test results from this study the level of effectiveness of hotel and restaurant tax revenue in Kabupaten Natuna  from 2013 to 2020 is categorized as very effective with an achievement rate of more than 100%. The contribution of hotel tax and restaurant tax the Original Local Government Revenue to Kabupaten Natuna  for 2013 to 2020 is very small, with the highest achievement of only 0.84 percent with total revenue of Rp. 3,272,124,202, Partially the hotel tax has a positive effect on Original Local Government Revenue of Kabupaten Natuna, as well as the restaurant tax which has a positive effect on Original Local Government Revenue of Kabupaten Natuna for 2013 to 2020. Simultaneously hotel taxes and restaurant taxes have a positive effect on Original Local Government Revenue of Kabupaten Natuna for 2013 to 2020
Analisa Pengaruh Foreign Direct Investment terhadap Nilai Tambah Industri Pengolahan di Indonesia Azwin Alfarizsy, Ahmad; Ekananda, Mahyus
Bahtera Inovasi Vol 8 No 1 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/gtw61e31

Abstract

This study aims to measure the effect of Foreign Direct Investment to value-added of manufacturing industry in Indonesia. This study uses data from 24 manufacturing sub-sectors according to the Indonesian Standard Industrial Classification. The data used in this study are: FDI and PMDN realization data (sourced from BKPM); data of value added, labor, fixed capital, production input costs and labor expenditures (sourced from Central Bureau of Statistic). The estimation method used is Feasible Generalized Least Square with Fixed Effect, with a period of years from 2009 to 2019. The results of this study indicate that FDI and several related variables have a significant positive effect on the value added of the manufacturing industry in Indonesia.