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Journal : KEUNIS

KRISIS PANDEMI COVID-19: DAMPAKNYA PADA PENDAPATAN DAERAH DARI SEKTOR PERPAJAKAN DAN RETRIBUSI Syamsul, Syamsul; Nurlailah, Nurlailah; Nurhadi, Nurhadi
KEUNIS Vol. 10 No. 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.219 KB) | DOI: 10.32497/keunis.v10i2.3293

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on regional income from the tax and retribution sector. This research was conducted on 34 provincial governments in Indonesia. The type of quantitative data is the realization of regional taxes and retribution for the 2019 and 2020 fiscal years. Furthermore, the data are analyzed using descriptive and quantitative techniques. The results of the descriptive analysis show that during the COVID-19 pandemic there was a decrease in regional income from regional taxes and retribution, which almost occurred in all provinces in Indonesia. Similarly, the results of the analysis of the different test, paired samples t test also inform the occurrence of differences in income obtained from regional taxes and retribution before and during the COVID-19 pandemic. In other words, the existence of the COVID-19 pandemic has an impact on regional income from the regional tax and the retribution sector in Indonesia. This information is useful for policy makers in making decisions regarding the impact of the COVID-19 pandemic on regional income from the regional tax and retribution sector.
Co-Authors A. Octamaya Tenri Awaru Abal, Hubertus Abd Rahman Abdul Hakim Agustini, Evaliani Aji, Abdul Alfayit, Dodi Aditian Ali Mustofa, Imam Amin, Fatimah Hidayahni Anny Thuraidah, Anny Anton Cahyono, Jujuk Apriani Apriani Arif Gunawan ARIS ARIS, ARIS Aufa, Muna Ayuningtias, Nandini Azmi, Dini Aulia Burhan Djamaluddin Cemek, Nurasni Dahirin, Dahirin Djollong, Andi Fitriani Djollong Fadia, Fadia Faezal, Faezal Firda, Hidayatul Fitri, Syarifah Massuki Fitria Sarnita Hana, Ubaid Aisyul Harahap, Amira Helmiah, Tini Elyn Hidayatullah, Arief Hidayatullah, M Rizki Hurmaini, Hurmaini Ianah, Dewi Ibnu Hajar Ibrahim Ibrahim Idrus, Idham Irwansyah Insana, Aima Irawati, Ika Julasro, Julasro Julkifli, Julkifli Karamang, Syukur Khairunnisah, Noni Antika Kurniawan, Paga Kusumawardhani, Novina leka lutpiatina, leka Liz Yanti Andriyani Mahluddin Mahluddin Makki, Makki Meilinda, Intan Mirna Wati, Mirna Muhammad Syukri Muis, Andi Abd. Mustofa, Imam Ali Muttaqin, Muh. Syaukin Najamuddin Najamuddin, Najamuddin Nasruddin Nasruddin Nawir, Nurdiana Neni Oktiyani, Neni Ningtias, Nandini A. Nurhadi Nursidrati, Nursidrati Pepah, Christine Pradita, Diyah Ayu Rizki Prasetia, Sahrul Eka Pribadi, Hayu S. Purnomo, Wasgito D. Putra, Deni PUTRI WULANDARI Putri, Noorlaily Putri, Sindy Marchelia Rabiatul Adawiah Rabiatul Adawiyah Rahim, Syaifullah Rahmawati, Lilik Ramdhan, Akmal Ramli Ramli Ratih Dewi Dwiyanti, Ratih Dewi Rhamadan, Muhammad Abdan Syakuro Fisyahri Rizqina, Intan Ruimassa, Reymas Rusmin Rusmin Salmiati Salmiati, Salmiati Shofiah, Robiatun Sholeh, Abdurrohman Simbolon, Rohani Sirajuddin Saleh Soliha, Arifatus Sugiarto S Susilowati Susilowati Sutiharni, Sutiharni Syahrir, Syamsul Syahrul, Muhammad Reza Syamsinar Syamsul Syamsul Sya’adah, Nurul Laili Umam, Achmad Fawaizul Utami, Luh Valensi, Devy Waliyudin Waliyudin Wibawati, Zarima Yayu Mayangsari yayuk kustiningsih, yayuk Yully Muharyati