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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi BUDGETING : Journal of Business, Management and Accounting Balance: Journal of Islamic Accounting Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Balance: Journal of Islamic Accounting Ulil Albab
Novi Khoiriawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak

 1 
Analisis Pendapatan Daerah pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Malang 2018–2023 Dewi Fatma Nailul Fitroh; Sonnia Dalila Wahida; Novi Khoiriawati; Oktaviana Nadila; Putri Hanidar Nuraini
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1155

Abstract

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.
Analisis Efektivitas Pemungutan Pajak Daerah di Indonesia Mochammad Miftachul Huda; Amnina Aulia Putri; Muhammad Fatkhur Rohman Nuri; Novi Khoiriawati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1186

Abstract

Regional taxes are one of the source of Local Own-Source Revenue (PAD). However, the effectiveness of regional tax collection in Indonesia faces challenges, such as low taxpayer compliance, limited technological infrastructure, and lack of transparency. This study aims to analyze factors influencing the effectiveness of regional tax collection, employing a literature review method. The results indicate that adopting digital technologies, such as e-Tax systems, enhancing transparency, and improving taxpayer literacy are critical elements in boosting tax revenue. Synergy between technological innovation, taxpayer education, and government accountability is essential for optimizing regional tax collection sustainably.
Co-Authors Afgita Maharani Ahmad Choiron Nur Rizqi Amadea Rachma Wati Amnina Aulia Putri Aprilia Nur Azizah Aufa Azizatunnisa Ayu Fitriana Binti Isnawatul Malikah Dewi Fatma Nailul Fitroh Dianita Meirini Dinar Nurhaliza Evi Widiastuti Febryana Dewi Artati Ficky Andrianto Firda Aulia Azzahro GALUH DWI SEKARINI Imroatun Nafisah Isa Runtu Leluni Isna Lailia Nur Rohmah Lathifatul Hidayah Lenny Aprilya Sari Maria Ulfa Maulida Rifatul Fadlilah Muhammad Fatkhur Rohman Nuri Muna Sofiana Nabilla Eka Indriyani Naila Julia Rahma Natasya Putri Rahmadani Nezar Okta Vamirien Nia Firnanda Novia Marchelia Putri Az Zahra Oktaviana Nadila Prisda Novia Ananda Puspita Kusumawati Putri Hadiyanti Pratiwi Putri Hanidar Nuraini Raihan Rasyidin Akhyar Riska Yulia Devi RR. Ella Evrita Hestiandari Satria Putra Arsibal Siti Nahdiatun Nisa’ Sonnia Dalila Wahida Vera Aprilda Rizki Yunita Sari, Indah Yusrina Dzakiroh