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All Journal Sosiohumaniora Journal of Ecotourism and Rural Planning
Herjuna Mai Hatmaka, Herjuna Mai
Institute of Public Policy and Economic Stuides (INSPECT)
Arts Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pajak dan Pendapatan Asli Daerah: Evaluasi Kesesuaian dengan Prinsip Maqasid Syariah Hatmaka, Herjuna Mai
Journal of Ecotourism and Rural Planning Vol. 1 No. 2 (2024): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jerp.v1i2.157

Abstract

Tujuan Penelitian ini adalah mengidentifikasi pengaruh penerimaan pajak berpengaruh terhadap pendapatan asli daerah di Kabupaten Sleman serta untuk menganalisis sudut pandang ekonomi Islam terkait pemungutan pajak. Penelitian ini didukung analisis kuantitatif dengan data sekunder berupa data Pendapatan Asli Daerah dari Badan Pendapatan Daerah Kabupaten Sleman pada periode tahun 2019-2021. Variabel penelitian melibatkan Pendapatan Asli Daerah sebagai variabel dependen dan pajak daerah sebagai variabel independen serta komponen Pendapatan Asli Daerah lain sebagai variabel kontrol. Dari perspektif ekonomi Islam, pemungutan pajak di Kabupaten Sleman dianggap sesuai dengan prinsip pajak yang adil, yang bertujuan untuk mencapai kemaslahatan dan kemudahan serta mendukung terciptanya masyarakat yang berlandaskan pada Maqasid Syariah.
Key Drivers of Nglanggeran Tourism Village: The Role of the Privileges Fund Hatmaka, Herjuna Mai
Sosiohumaniora Vol 27, No 2 (2025): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v27i2.69151

Abstract

This study examines the effectiveness of the Privileges fund (Danais) in supporting sustainable tourism village development through a systems-based approach, focusing on Nglanggeran Tourism Village, Yogyakarta. The Cross-Impact Matrix Multiplication Applied to Classification (MICMAC) method is used to analyze influence–dependence relationships among 32 variables across four dimensions: social, economic, institutional, and environmental. The findings show that socio-institutional variables particularly community participation, governance capacity, and institutional coordination act as the main driving forces, while economic and environmental dimensions tend to be dependent. These results indicate that the effectiveness of Danais is determined not only by financial allocation, but also by institutional coherence and strong community-based processes. Theoretically, these findings align with second-generation fiscal decentralization theory, emphasizing governance quality and accountability. However, this study has limitations, including reliance on expert judgment from focus group discussions (FGDs), which may introduce subjectivity, and its focus on a single case. In addition, the MICMAC approach has limitations in capturing dynamic interactions and causal relationships. Future research is suggested to integrate quantitative methods, such as econometric or panel data analysis, and to expand comparative studies across regions and countries, particularly in the context of asymmetric decentralization. A longitudinal approach is also needed to better understand the dynamic impacts of fiscal transfers. These efforts are expected to strengthen understanding of optimizing fiscal transfers to support inclusive and sustainable rural development.
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