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All Journal Jurnal Wacana Ekonomi International Journal of Economics and Management Sciences Jurnal Publikasi Manajemen Informatika
Citra Ayni Kamaruddin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of The Number of Msmes, The Number of Buildings and Grdp on City District Tax Revenue in South Sulawesi Province Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1221

Abstract

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.
Bahasa Inggris Nurul Muhliza; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Irwandi Irwandi
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.43008

Abstract

This quantitative research aims to analyze the influence of Government Expenditure in the Education Sector, Health Sector, and Minimum Wage (UM) on Poverty in five districts with the highest poverty rates in South Sulawesi Province (Pangkep, Jeneponto, Luwu, North Luwu, and Enrekang), utilizing annual panel data spanning the 2015 to 2024 period. Through a series of model tests, the Fixed Effect Model (FEM) estimated using the Least Square Dummy Variable (LSDV) approach was determined as the best method. The estimation results show that simultaneously, the three independent variables significantly affect poverty, with the model's explanatory power (Adjusted R-Squared) reaching 77.4%. However, the partial results (t-test) reveal that only the Minimum Wage variable has a negative and significant influence in reducing poverty (Prob. 0.0079). Conversely, although Government Expenditure in the Education Sector has a positive coefficient (Prob. 0.9123) and the Health Sector has a negative coefficient (Prob. 0.4973), both are not statistically significant in influencing poverty reduction. This study concludes that policy intervention through setting adequate wages is the most effective tool in poverty alleviation efforts in the research area, while the effectiveness of public spending in the education and health sectors requires further review to ensure its long-term impact.
ANALISIS PENGARUH PERKEMBANGAN UMKM TERHADAP PENYERAPAN TENAGA KERJA DI KABUPATEN GOWA (STUDI KASUS PADA UMKM SEKTOR KULINER DI KECAMATAN SOMBA OPU DAN PALLANGGA Sukma Wulandari; Sry Astuti; Regina, Regina; Muh Syafri; Citra Ayni Kamaruddin
Jurnal Publikasi Manajemen Informatika Vol. 3 No. 3 (2024): JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v3i3.3853

Abstract

This study aims to analyze the influence of the development of culinary MSMEs on labor absorption. This study was conducted in Somba Opu and Pallangga Districts, Gowa Regency, which were selected intentionally. The data used in this study are primary cross-section data. The method of determining respondents is by using the Slovin formula, where calculations are carried out to obtain one hundred culinary MSMEs with business actors as respondents. The research method used is the causal associative method with a quantitative approach. Data collection methods are observation and direct interviews with questionnaire guidance. Data analysis techniques use multiple linear analysis. Based on the results of this study, simultaneously, the indicators of the development of culinary MSMEs in Somba Opu and Pallangga Districts have an effect on labor absorption.
Co-Authors Abd. Rahim Abdul Rajab Diah Retno Dwi Hastuti Irwandi Irwandi Muh Syafri Mutiara Pratiwi Putri Nur Alif Sapoetra Nurul Muhliza Regina Regina Sri Astuty Sry Astuti Sukma Wulandari