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All Journal eCo-Fin Circular : Jurnal Pendidikan Sosial Dan Ekonomi
Eka Ningsih Puji Rahayu
Institut Maritim Prasetiya Mandiri
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Other

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Strategi Peningkatan Pendapatan Asli Daerah Kabupaten Lampung Selatan (Studi 2020-2022) Thawap Nasution; Eka Ningsih Puji Rahayu
eCo-Fin Vol. 5 No. 2 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i2.766

Abstract

Penelitian ini bertujuan untuk mengetahui apa yang menjadi strategi dalam meningkatkan Pendapatan Asli Daerah (PAD) sehingga kinerja keuangan Kabupaten Lampung selatan pada tahun 2020-2022. Penelitian dilakukan dengan metode kualitatif yaitu menganalisis dokumen. Data diperoleh dari Satuan Perangkat Kerja Daerah, yaitu Rumah Sakit Umum dan beberapa Dinas Pemerintahan yang ada di Provinsi Lampung. Teknik pengumpulan data dilakukan dengan cara mengajukan kepada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Kabupaten Lampung Selatan dan wawancara atas prestasi perolehan realiasi PAD tersebut. Data selanjutnya dianalisis, direduksi, dan setelah selesai maka dilakukan penyajian data data serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa PAD pada masa wabah covid 19 justru menunjukkan perolehan realisasi yang positif, karena Kabupaten Lampung Selatan menerapkan kemudahan-kemudahan pada terjadinya wabah smasa covid 19 sehingga masyarakat menjadi antusias menyambut baik program-program tersebut. Hal ini yang perlu diterapkan pada tahun-tahun setelah masa wabah covid 19 berakhir
Konstruksi Sosial Kepatuhan Pajak di Indonesia: Telaah Literatur Antropologi Ekonomi Eko Budi Prasetyo; Anita Anita; Rosiana Ramadhon; Neneng Yanti Andriani; Partiwi Partiwi; Eka Ningsih Puji Rahayu
CIRCULAR: Jurnal Pendidikan Sosial dan Ekonomi Vol. 4 No. 2 (2026): CIRCULAR (Jurnal Pendidikan Sosial dan Ekonomi)
Publisher : Alpatih Harapan Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70115/

Abstract

Tax compliance is a crucial factor in sustaining state revenue; however, studies on compliance behavior in Indonesia remain dominated by economic and tax administration perspectives, leaving socio-cultural aspects under-examined. This study aims to analyze the social construction of tax compliance in Indonesia through the lens of economic anthropology by reviewing relevant scholarly literature. A qualitative approach utilizing a literature review design was employed. Secondary data were gathered from accredited national journals, reputable international journals, scholarly books, conference proceedings, and policy documents concerning tax compliance, economic anthropology, and social construction. Data were analyzed using qualitative content analysis, involving stages of identification, coding, categorization, synthesis, and thematic interpretation. The findings reveal that tax compliance is a social reality shaped by the interplay of cultural values, social norms, tax morality, civic identity, and the level of public trust in the state. Collective values ​​within society shape perceptions of tax obligations as a form of social responsibility, while institutional legitimacy and the quality of governance influence the level of voluntary taxpayer compliance. Furthermore, local culture and social capital reinforce the internalization of compliance values ​​when supported by a transparent, fair, and accountable tax system.
Co-Authors Anita Anita Eko Budi Prasetyo Neneng Yanti Andriani Partiwi Partiwi Rosiana Ramadhon Thawap Nasution