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All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Ekonomi
Rizki Ramadhani
Universitas Putra Bangsa
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Local Taxes, Local Retribution, and Capital Expenditures on Local Own-Source Revenue: (Evidence from Bengkulu Regency) Ul Albab, Farah Nisa; Ramadhani, Rizki; Komariyah, Erna Fitri
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 2 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i2.93

Abstract

This study examines the impact of local tax, local retribution, and capital expenditure on the local own-source revenue of the Bengkulu Regency from 2013 to 2017. This study utilizes the actual data of the actual local government budget from the Indonesian Audit Board. 50 data from 10 cities were sampled representing Bengkulu Regency. This study uses multiple regressions to examine the effect. The result shows that local tax and capital expenditure have a positive significant effect on Local Own-Source Revenue, while local retribution does not affect.
Does Flypaper Effect Really Exist? Evidence From Government Budget in East Indonesia Rizki Ramadhani; Farah Nisa Ul Albab; Aryan Danil Mirza. BR
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.185

Abstract

Regional autonomy is one form of policy from the Indonesian central government to encourage independence from every existing local government, but at the same time, it also creates economic inequality. To make it balanced, the central government provides transfer funds for every local government that needs it. However, the dependence of the local government on the central government transfer funds has led to the phenomenon called the Flypaper Effect. This study aims to see the effect and the existence of a flypaper towards Local Own-Source Revenue (Pendapatan Asli Daerah), General Allocation Fund (Dana Alokasi Umum), Special Allocation Fund (Dana Alokasi Khusus), Revenue Sharing Fund (Dana Bagi Hasil) and Local Expenditure. This study relays on audited financial statements of local governments in 11 provincial governments located in Eastern Indonesia from 2012-2017. It uses E-views to test the hypothesis. The results show that only the Special Allocation Fund does not affect Local Expenditure. Furthermore, in Eastern Indonesia, there is an existing flypaper effect phenomenon. The regional autonomy policy implementation still needs to be improved. The central government needs to motivate the local government potencies to maximize their original revenue and consider for adjust the policy itself.
REGIONAL FINANCIAL MANAGEMENT AND INDEPENDENCE PROJECTION WITH THE ISSUANCE OF THE HKPD LAW Akhmad Syarifudin; Rizki Ramadhani
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The achievements of fiscal decentralization over the past 20 years have shown positive performance, but the central fiscal synergy with the regions has not been optimal. The issuance of Law No.1/2022 concerning Central and Regional Financial Relations (HKPD) encourages creative and sustainable financing based on cooperation through the Funding Synergy scheme. This study aims to examine financial management and project Local Own Revenue (PAD) referring to the HKPD Law. Observation of statistical data using Regional Financial Reports and BPS. The least square method is used for forecasting and projection of PAD. The results of the analysis of district/city PAD during the Covid-19 period in 2020-2021 generally decreased, but PAD grew 5% exceeding the Balancing Fund which grew 2% during 2017-2021. The results of forecasting PAD nationally for 2024 referring to the HKPD Law show a positive trend with a steep slope so that the level of independence in general will increase in class, except for regions with a Regional Financial Independence Ratio (RKKD) of 0-18%; 25-38% and 50-63% estimated level of independence has not changed. The results of an empirical study in Kebumen, RKKD 21% (very low), decentralization 18% (poor category), effectiveness of PAD > 100% (effective), and local tax revenues and fees have a positive trend so that PAD will increase rapidly. To support the implementation of the HKPD Law, regional readiness is needed by encouraging the economy and investment, identifying tax options, extensifying the tax base, reducing administration and compliance costs and harmonization with other laws and regulations,
Co-Authors Akhmad Syarifudin Aryan Danil Mirza. BR Erna Fitri Komariyah Farah Nisa Ul Albab Ul Albab, Farah Nisa