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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Pendidikan Ekonomi (JUPE) Jurnal Ilmu Sosial dan Humaniora JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Agrisocionomics: Jurnal Sosial Ekonomi Pertanian International Journal of Community Service Learning Ecces: Economics, Social, and Development Studies Bulletin of Economic Studies (BEST) Seminar Nasional Pengabdian Kepada Masyarakat
Wardihan Sabar
UNIVERSITAS ISLAM NEGERI ALAUDDIN MAKASSAR
Agriculture, Biological Sciences & Forestry Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Potential, Structure, and Effectiveness of the Local Tax System in Strengthening Local Own-Source Revenue (PAD) in Kotabaru Regency Hamid, Ismar; Rahman, Mizan Ikhlasul; Srihardjanti, Rurien; Hidayat, Rachmat; Hidayah, Sri; Arqam, Muh.; Baihakki, Fajar; Sabar, Wardihan
Bulletin of Economic Studies (BEST) Vol 5 No 3 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v5i3.64015

Abstract

Local own-source revenue (PAD) represents a core component of regional fiscal capacity and an essential indicator of subnational fiscal sustainability. This study examines the potential, revenue structure, and performance of local taxes in strengthening the local fiscal capacity of Kotabaru Regency. The analysis is based on secondary data on local tax revenues for the 2020–2024 period obtained from the Regional Revenue Agency of Kotabaru Regency. The empirical approach combines an assessment of tax composition and sectoral contributions, an evaluation of revenue target achievement, and trend and medium-term projection analysis using a logarithmic specification. The findings reveal that the local tax revenue structure in Kotabaru Regency is highly concentrated in Street Lighting Tax, Non-Metal and Rock Mineral Tax, and the Land and Building Rights Acquisition Duty (BPHTB), indicating a strong sectoral dependence on energy and extractive activities. While aggregate tax performance appears relatively strong, with average realizations exceeding annual targets, considerable heterogeneity is observed across tax instruments. Service-based and locally embedded taxes exhibit comparatively weak performance, pointing to untapped local tax capacity. The logarithmic trend estimates suggest a deceleration in revenue growth, consistent with diminishing returns in mature tax bases. These results imply that future fiscal strengthening should prioritize potential-based revenue planning, administrative efficiency and compliance enhancement, and diversification of the local tax base to improve regional fiscal resilience.
"Building Bone Forward: Collaborative Strategies to Accelerate the Human Development Index" Wardihan Sabar; Aulia Rahman Bato; Bustan Ramli; Baso Iwang; Juardi; Ade Fariq Ashar
International Journal of Community Service Learning Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v9i4.87225

Abstract

Improving the Human Development Index (HDI) is a strategic step toward promoting sustainable and equitable development. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aimed to accelerate human development achievements by analyzing the constraints and challenges in meeting HDI targets and by providing recommendations to support sustainable human development in Bone Regency. The data used in this analysis consisted of HDI composite indicators covering health, education, and economic dimensions, including life expectancy, mean years of schooling, expected years of schooling, and adjusted per capita expenditure. These data were obtained from the Central Bureau of Statistics (BPS) of Bone Regency for the year 2024. Data collection was conducted using documentation techniques, while data analysis employed descriptive statistical methods. The results indicate a consistent improvement in HDI from 2010 to 2023; however, significant challenges remain, particularly in the education dimension and the standard of living. Recommendations to accelerate HDI improvement in Bone Regency include mapping the achievement of composite indicators and sub-indicators, providing comprehensive assistance for underperforming indicators, enhancing the quality of education, improving health services, and optimizing regional fiscal capacity to support future human development initiatives. The implications of this community service activity highlight that collaboration among local governments, educational institutions, and the community is a key factor in accelerating improvements in quality of life.
Co-Authors Abdul Malik Abdul Rahim Ade Fariq Ashar Alifia Retno Sari Asrini Said Aulia Rahman Bato Baihakki, Fajar Baso Iwang Baso Iwang Bato, Aulia Rahman Bustan Ramli Diah Retno Dwi Hastuti Fikri Yatul Hasanah Gina, Nur Aulia Hidayah, Sri Ismar Hamid Iwang, Baso Juardi Mizan Ikhlasul Rahman Muh Maisar Muh. Arqam Noer, Thasbyah Nur Indasari Nurfikasari Nurul Fadillah RACHMAT HIDAYAT Rahim, Abd Rekha Noviana Putri Sri Nurfiaty Jufri Srihardjanti, Rurien Suwandi Ulfa Syam