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All Journal Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
M. Halim
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Economics, Econometrics & Finance

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PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALOPO A. Tendri Esse Irham; Samsul Bachri; M. Halim
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 1, No 1 (2011)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.756 KB) | DOI: 10.35906/je001.v1i1.54

Abstract

Pajak Bumi dan Bangunan adalah pajak Negara yang sebagian besar penerimaannya merupakan pendapatan daerah yang antara lain dipergunakan untuk penyediaan fasilitas yang juga dinikmati oleh pemerintah pusat dan pemerintah daerah, diantaranya memberikan sumbangsih terhadap pendapatan asli daerah. Variabel dalam penelitian ini terdiri atas dua yaitu: 1) Pajak Bumi dan Bangunan (X) serta 2) Pendapatan Asli Daerah (Y). Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pajak bumi dan bangunan terhadap pendapatan asli daerah Kota Palopo. Metode Penelitian yang digunakan yaitu metode deskriptif, melalui data yang dikumpulkan untuk kemudian diolah, dianalisis, dan diproses lebih lanjut. Data sekunder yang diperoleh dari informasi dan data lainnya diolah dengan teknik regresi sederhana dengan bantuan program SPSS. Berdasarkan hasil penelitian, ditemukan persamaan regresi linear sederhana Y=-330,29+265,16X, dimana pajak bumi dan bangunan memberi pengaruh sebesar 14,123 persen bagi pendapatan asli daerah. Kesimpulannya bahwa Pajak Bumi dan Bangunan berpengaruh terhadap Pendapatan Asli Daerah di Kota Palopo, sehingga pemerintah dituntut untuk lebih meningkatkan lagi kebijakannya yang berhubungan dengan Pajak Bumi dan Bangunan.
Linking Strategic Planning Participation to Budgetary Slack: Evidence from Procedural Justice and Affective Commitment Nisa, Risya Khaerun; M. Halim; Yazid, Ziad Esa
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6453

Abstract

This study explores how managerial involvement in strategic planning influences the tendency to create budgetary slack, focusing on the mediating roles of perceived procedural justice and affective commitment. Addressing a gap in the budgeting literature—which often prioritizes participative budgeting over strategic-level involvement—the research surveyed mid- to upper-level managers across various industries in Indonesia who were engaged in both strategic planning and budgeting activities. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), five hypothesized relationships were tested. The results reveal that participation in strategic planning significantly enhances managers’ perceptions of procedural justice and their affective commitment to the organization. In turn, these two factors negatively affect the inclination to create budgetary slack, indicating that fairness and emotional attachment play critical roles in curbing opportunistic behavior during budgeting. All hypotheses were statistically supported, reinforcing the theoretical framework. By integrating social exchange theory and self-determination theory, this study contributes to the management accounting field by providing a deeper understanding of the ethical dynamics underlying budgeting practices. Practically, the findings suggest that organizations should embed inclusive and fair processes in strategic decision-making to foster commitment and reduce dysfunctional budgeting behaviors.
Co-Authors A. Tendri Esse Irham Risya Khaerun Nisa Risya Khaerun Nisa Samsul Bachri Yazid, Ziad Esa