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Determinan Penerimaan Pajak Daerah dan Pengaruhnya terhadap Pertumbuhan Ekonomi di Kota Jambi Nella Ervina; Syamsurijal Tan; Erni Achmad
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1274

Abstract

This study aims to: (1) analyze the development of local taxes in Jambi City in the period 1998–2021. (2) To analyze what factors affect local tax revenue in Jambi City in the period 1998–2021. (3) To analyze the effect of local tax revenue on economic growth in Jambi City in the period 1998–2021. This study uses secondary data in the form of time series data during the period 1998–2021. The analysis techniques used in this research are descriptive, qualitative, and quantitative. The model used in this analysis is an econometric model with the Ordinary Least Squares (OLS) model. The results of the study provide conclusions. (1) The development of tax revenue in Jambi City in 1998–2021 tends to experience fluctuations, but overall tax revenue in Jambi City has shown quite good development. (2) GRDP, population, and investment partially affect the amount of hotel tax revenue in Jambi City. Meanwhile, inflation and government policy variables have no significant effect on the amount of hotel tax revenue in Jambi City. Furthermore, GRDP, population, inflation, and investment partially affect the amount of restaurant tax revenue in Jambi City. Meanwhile, the government policy variable has no significant effect on the amount of restaurant tax revenue in Jambi City. Next, GRDP, population, investment, and government policy partially affect the amount of entertainment tax revenue in Jambi City. While the inflation variable has no significant effect on the amount of entertainment tax revenue in Jambi City, GRDP, inflation, investment, and government policy partially affect the amount of billboard tax revenue in Jambi City. Meanwhile, the population variable has no significant effect on the amount of billboard tax revenue in Jambi City. Finally, GRDP, inflation, investment, and population partially affect the amount of street lighting tax revenue in Jambi City. Meanwhile, the government policy variable has no significant effect on the amount of street lighting tax revenue in Jambi City. (3) Entertainment, hotel, and restaurant taxes positively and significantly affect economic growth in Jambi City from 1998–2021. Meanwhile, billboard taxes and street lighting taxes have no significant effect on economic growth in Jambi City.
Analisis Ketimpangan Pendapatan dan Faktor-Faktor yang Mempengaruhinya di Kabupaten/Kota Provinsi Jambi Emy Haryaty Nengsih; Syamsurijal Tan; Erni Achmad
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1498

Abstract

The aims of this research are 1). To find out and analyze income inequality in the Regency/City of Jambi Province in the 2013-2021 period. 2). To find out and analyze what factors influence district/city income inequality in Jambi Province in the 2013-2021 period. The method used in this research is panel data (time series and cross section) in 11 regencies/cities of Jambi Province in 2013–2021. The model chosen in this study is the REM model (random effect model). The results obtained were that the TPT and HDI variables had a positive and significant effect on district/city income inequality in Jambi Province in 2013-2021. Meanwhile, the variable Economic Growth has a positive and insignificant effect on district/city income inequality in Jambi Province in 2013-2021, while TPAK has a negative and insignificant effect on district/city income inequality in Jambi Province in 2013-2021.
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum (DAU) terhadap Pertumbuhan Ekonomi Melalui Belanja Modal di Kabupaten Tanjung Jabung Timur Tahun 2007-2021 Maryani Maryani; Zamzami Zamzami; Erni Achmad
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1492

Abstract

The purpose of this study is first, to determine economic growth in terms of its development in East Tanjung Jabung Regency during the 2007-2021 period; Second, to find out the effect of local taxes, regional fees, general allocation funds on capital expenditures in East Tanjung Jabung Regency for 2007-2021; Third, to determine the effect of local taxes, regional fees and general allocation funds on economic growth in East Tanjung Jabung Regency in 2007-2021; Fourth, to determine the effect of local taxes, regional fees, and general allocation funds on economic growth through capital expenditure in East Tanjung Jabung Regency in 2007-2021. In this research the research used is quantitative descriptive analysis. The data in this research is in the form of information for a specific duration (time series) for 2007-2021 in East Tanjab Regency. The analytical method used in this research is descriptive analysis and quantitative analysis in the form of path regression analysis (Path Analysis). In general, the variables of Regional Taxes, Regional Retributions, General Allocation Funds, Capital Expenditure and Economic Growth experienced positive growth on average during 2007-2021. The effect of local taxes, regional levies and the General Allocation Fund on Capital Expenditures in East Tanjung Jabung Regency for 2007-2021 simultaneously has no significant effect. The effect of regional taxes, regional levies and general allocation funds on Economic Growth in East Tanjung Jabung Regency in 2007-2021 simultaneously has a positive and significant effect. The effect of regional taxes, regional levies, general allocation funds on economic growth through capital expenditure in East Tanjung Jabung Regency for 2007-2021 simultaneously has a positive and significant effect.