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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Zen, Fauziah
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia, Depok
Economics, Econometrics & Finance

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Pengaruh penerapan sistem closed list dan penambahan jenis pajak daerah terhadap upaya pemungutan pajak daerah Noviyanti Noviyanti; Fauziah Zen
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 7 No 1 (2022): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v7i1.527

Abstract

This study investigates the effect of the closed list system and the new tax assignment stipulated in Law 28/2009 on local tax efforts in Indonesia. It also examines the other influential factors affecting local tax efforts. The local tax effort is a ratio of the actual (collected) local tax revenue to its potential tax capacity. A random-effect regression model is applied to the province's tax effort analysis, while a fixed-effect regression model is applied to the municipalities' tax effort analysis. The dataset consists of local budget and socio-economic indicators of 31 provinces and 372 municipalities in Indonesia during 2005-2019. The results show that the closed-list system has a negative impact on municipalities' tax efforts, while the new tax assignment in Law 28/2009 positively affects both provinces and municipalities. This study also finds other influential factors on local tax efforts. Block grant positively affects the municipality's tax effort, while categorical grant negatively affects the province's tax effort. Additionally, population density positively affects the province's tax efforts, but the results of audited subnational financial reports only affect the municipality's tax efforts. Municipality's tax effort is also affected by urban area factors.
DAMPAK PEMBANGUNAN JALAN TOL TERHADAP EKONOMI DAN KEUANGAN DAERAH Aldillah Arumandani; Fauziah Zen
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss1.art187

Abstract

The development of toll roads is one of The Government of Indonesia's priority programs to improve regional connectivity and boost economic growth. This thesis aims to evaluate the impact of toll road from 2011 to 2019 on the local economy and municipalities' revenues using the staggered Difference-in-Difference method. The results show that toll roads have no significant impact on GRDP per capita but positively impact local revenue at a weak significance level. The analysis of regional groups shows a negative and significant impact on GRDP per capita in Indramayu, Subang, and Majalengka Regency. In contrast, the City of Binjai, Tebing Tinggi, and Serdang Bedagai Regency receive a positive impact from the toll road on Local Revenue. Local government spending does not have a significant impact on GRDP/capita and Local revenue, while the accommodation and food and beverage sector has a positive and significant impact both on GRDP/capita and Local Revenue. The findings provide input for the Government to improve the quality of government spending and foster the potential of the tourism industry. In addition, the Government needs to synergize the implementation of toll road development with other development programs, such as the linked industrial zone, to capture the potential benefits of the toll road.
Co-Authors Aldillah Arumandani Noviyanti Noviyanti