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All Journal Journal Research of Social Science, Economics, and Management
Kristin Wulansari
Politeknik Negeri Samarinda, Samarinda
Environmental Science

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Analysis of Tax Innovation Breakthrough on E-Bphtb System to Minimize Fraud in the Local Revenue Office of Samarinda Kristin Wulansari; Della Olivia Caterina Kalangit; Sailawati Sailawati
Journal Research of Social Science, Economics, and Management Vol. 1 No. 12 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1582.662 KB) | DOI: 10.59141/jrssem.v1i12.220

Abstract

The COVID-19 pandemic is a massive health calamity that will also result in an impending global economic restructuring. The impact of COVID-19 Pandemic is extensive and has presented enormous challenges to the world as a whole. A full economic recovery from the COVID-19 is unlikely. The governments must building resilience and leading in this time of crisis to a new phase new normal in the COVID-19 pandemic. Online service (e-Government) is a solution but the challenge in the success of online service (e-Government) implementation. The purpose of this research is to define the processes, challenges and opportunities for the application of the e-BPHTB systems in the Regional Revenue Office of Samarinda. A qualitative descriptive methodology is used in this research. The results of this research suggest that the e-BPHTB system implementation has been successful. Investment in e-BPHTB systems enhances performance, efficacy and quality of service in The Local Revenue Agency of Samarinda. The result also showed that the challenges of e-BPHTB implementation, such as : the quality infrastructure system, the complicated of regional regulations, and the taxpayer’s awareness so bad.
The Effect of Balanced Funds and Local Own-Source Revenue on Regional Expenditure and Economic Growth Before The COVID-19 Pandemic in Samarinda City Kristin Wulansari; Della Olivia Caterina Kalangit; Suminto Suminto; Dyah Kusrihandayani
Journal Research of Social Science, Economics, and Management Vol. 2 No. 2 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.353 KB) | DOI: 10.59141/jrssem.v2i02.257

Abstract

The aims of this study are to analyze the effect of balancing funds and local own-source revenue on regional expenditure and economic growth before the covid-19 pandemic in Samarinda City. The data used in this study is secondary data, which was obtained in 2014–2019. The analytical tool used is path analysis with IBM-SPSS Version 24. Research results showing that the Balancing Fund take effect direct and not significant to regional expanditure, strengthened score significance 0.356 > 0.05, with score influence direct of -0.318. Balancing Fund take effect direct and not significant to economic growth, strengthened score significance 0.127 > 0.05 with score influence direct of -0.390. Local own-source revenuehas an effect direct and significant to Regional Expenditure, strengthened score significance 0.031 < 0.05 with score influence direct of 1,126. Local own-source revenue has an effect direct and significant to Economic Growth, strengthened score significance 0.027 < 0.05 with score influence direct amounted to 1,879. Influential Regional expanditure direct and not significant to Economic Growth, strengthened score significance 0.106 > 0.05 with score influence direct of -0.728. Local Own-source revenue has no direct and insignificant effect on Economic Growth through Regional Expenditures with the effect of a score of 0.231. Balancing Fund has no direct and not significant to Economic Growth through Regional expenditure with score influence of -0.819.
Co-Authors Della Olivia Caterina Kalangit Della Olivia Caterina Kalangit Dyah Kusrihandayani Sailawati Sailawati Suminto Suminto