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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia TRANSIENT: Jurnal Ilmiah Teknik Elektro E-SOSPOL Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Social and Political Science Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) JAE (Jurnal Akuntansi dan Ekonomi) Community Empowerment Mattawang: Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Educoretax International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Hukum dan Politik dalam Berbagai Perspektif Journal of International Multidisciplinary Research
GALIH WICAKSONO
Jurusan Teknik Elektro, Universitas Diponegoro Semarang Jl. Prof. Sudharto, SH, Kampus UNDIP Tembalang, Semarang 50275, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Educoretax

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Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Terhadap Pendapatan Asli Daerah Kota Yogyakarta Huda, Muhammad Nasrulloh; Wicaksono, Galih
Educoretax Vol 1 No 4 (2021): Desember 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i4.108

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is one type of local tax that can increase Local Original Income (PAD), as well as in the City of Yogyakarta. This study aims to determine the level of effectiveness and contribution of PBB-P2 to PAD. The method used in this research is descriptive quantitative, namely by measuring the effectiveness and contribution of PBB-P2 to PAD in Yogyakarta City during 2018-2020. The data collection method is in the form of primary data through the opendata.jogjakota.go.id page belonging to the Yogyakarta City Government. The results showed that PBB-P2 revenue grew every year, even though the revenue target was always the same every year. For effectiveness, the findings show that the annual PBB-P2 revenue is in the very effective category, this is because the realized value is always greater than the set target. As for the contribution to PAD, it resulted in the finding that PBB-P2 revenue was in the category of less contribution, so that in the future it is necessary to increase the amount of the target and its realization, so as to produce an optimal contribution.   Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu jenis pajak daerah yang dapat mendongkrak Pendapatan Asli Daerah (PAD), begitupula yang ada di Kota Yogyakarta. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kontribusi PBB-P2 terhadap PAD. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, yaitu dengan mengukur efektivitas dan kontribusi PBB-P2 terhadap PAD Kota Yogyakarta selama tahun 2018-2020. Metode pengumpulan data berupa data primer melalui laman opendata.jogjakota.go.id milik Pemerintah Kota Yogyakarta. Hasil penelitian menunjukkan bahwa penerimaan PBB-P2 mengalami pertumbuhan di setiap tahunnya, walaupun target penerimaan di setiap tahunnya selalu sama. Untuk efektivitas, menghasilkan temuan bahwa penerimaan PBB-P2 setiap tahunnya berada pada kategori sangat efektif, hal ini dikarenakan nilai realisasi selalu lebih besar dibandingkan dengan target yang ditetapkan. Untuk kontribusi terhadap PAD, menghasilkan temuan bahwa penerimaan PBB-P2 berada pada kategori kurang kontribusinya, sehingga untuk ke depannya perlu ditingkatkan lagi besaran target dan realisasinya, sehingga menghasilkan kontribusi yang optimal.  
A Global Review Of Tax Morale: A Bibliometric Analysis For Future Research Wicaksono, Galih; Sutopo, Bambang
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.872

Abstract

This research aims to analyze the development and direction of research on tax morality globally, so that current and future publication trends can be identified. The issue of tax morale is interesting to study in more depth, because it supports increasing tax compliance and optimizing state revenues. This research uses a bibliometric approach, analysis via VOSviewer and Ms.excell, and is sourced from Scopus metadata from 2002 to 2024 with 248 publications. The results of the global analysis show that research on tax morality has increased significantly in the last four years in the form of English language journal articles, the subject area of which is mostly in the fields of economics and finance. This research is growing rapidly in Europe and America if we look at the composition of authors and their affiliations. Based on network analysis, the topic of tax morale is divided into five large clusters, namely: informal sector, tax compliance, tax system, tax evasion, and trust. Future research topics that can be further developed related to tax morality are related to social norms and tax reform. Meanwhile, keywords that researchers can link in the future are tax compliance with entrepreneurship and institutional theory, as well as tax avoidance with tax knowledge, social norms, corruption and trust. The limitation of this research is that it only comes from the Scopus database and the keywords are only focused on the word "tax morale".
Co-Authors Adit Ardiansyah Adnan, Fahrobby Ajub Ajulian Zahra Macrina Aman Suyadi Anggraini, Nishfahul Nor Anik Suwandari Anwar Anwar Aryo Prakoso Asmandani, vena Asmandani, Venantya Asmandani, Venantya Azhwari, Ayu Riana Sari Bambang Sutopo Bidhari, Sandhika Cipta Boedijono Boedijono, Boedijono Edy Wahyudi Hanifa Aqil Hapzi Ali Huda, Muhammad Nasrulloh Kennes Novisyadhenti Krisnamurti Kristina Ineke Asa Lestari, Lina Puji Luh Putu Indah Budyawati Meiba Ayumy Subroto Mohamad Dimyati Munawaroh, Inas Suryani Nian Riawati, Nian Nurcahyaning Dwi Kusumaningrum Puspita, Yeni R Rizal Isnanto Rendy Setiawan Roring, Merlynnda Evitaloka Rosadi, Farra Shayrani Royce Wijaya Setya Putra Rusman, Ade Safitri, Deviana Safitri, Putri Apriliani Rahmah Sava Lidya Utami Sugeng Iswono Syandana, Wigar Zada Tree Setiawan Pamungkas, Tree Setiawan Wahyu Sultan Maulana Wahyu Widarjo, Wahyu Yeni Puspita