Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting
Nur Farida Liyana
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Land and Building Tax on the Regional Economy (Regencies and Municipalities) in Indonesia using Panel Data Regression Nur Farida Liyana; Heni Sulastri; Khusnaini; Ida Zuraida
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2191

Abstract

Land and Building Tax (PBB-P2) is a major source of Regional Original Revenue (PAD) in the era of fiscal decentralization. As a tax imposed on the ownership or use of land and buildings, PBB-P2 has significant potential to support sustainable regional development financing. However, excessively high tax burdens or poor tax governance can discourage investors from investing in a region. This study aims to analyze the effect of PBB-P2 on the economic growth of districts/cities in Indonesia by including regional investment, the number of productive workers, and local government capital expenditure as additional explanatory variables. A quantitative approach was used using a panel data regression model, along with simultaneous and partial tests for each independent variable. The results show that simultaneously, PBB-P2, regional investment, productive workers, and government capital expenditure have a significant effect on regional economic growth. However, partially, only investment has a positive and significant effect on economic growth. PBB-P2 has a positive but insignificant effect, indicating that its role is more as a source of basic fiscal revenue than as a direct instrument for driving growth. This finding underscores the importance of improving human resource quality, capital expenditure effectiveness, and strengthening regional fiscal governance so that tax revenues, including PBB-P2, can be optimized as an instrument of inclusive and sustainable economic development. This research provides policy implications that increasing regional economic growth is not sufficient by simply increasing tax revenues, it also requires more productive and efficient investment, labor, and public spending management strategies.
Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions Primandita Fitriandi; Supriyadi; Nur Farida Liyana; Agus Puji Priyono
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2441

Abstract

This study examines individual taxpayer compliance within the context of Indonesia’s heterogeneous tax system, where low compliance remains a persistent challenge in optimizing state revenue. Addressing the limited use of qualitative, perception-based approaches in prior tax compliance research, this study extends existing multi-factor frameworks by offering a qualitative and integrative perspective on how cognitive, administrative, and psychological factors interact in shaping taxpayer behavior. A qualitative survey design was employed using a single open-ended question asking respondents to explain the main factors influencing individual tax compliance. Data were collected through an online questionnaire distributed to individual taxpayers from diverse professional backgrounds using purposive sampling. A total of 304 responses were obtained, of which 284 valid responses were analyzed. The data were processed using thematic analysis supported by NVivo to identify key patterns and themes derived from respondents’ narratives. The findings indicate that tax awareness and tax knowledge emerge as the most prominent themes associated with compliance behavior, followed by administrative factors, perceived benefits, and trust in government, while social influence and sanctions appear less significant. These results suggest that taxpayer compliance is more closely associated with internal motivations and system-related experiences than with external pressures. The relatively open-ended nature of responses provides contextual insights into how taxpayers interpret their obligations and the tax system. This study highlights the importance of strengthening targeted tax education, simplifying digital tax services, enhancing transparent communication of tax benefits, and reinforcing trust in government as key strategies to improve taxpayer compliance in Indonesia.
Co-Authors Agus Puji Priyono Heni Sulastri Ida Zuraida Khusnaini Primandita Fitriandi Supriyadi