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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Indo-Fintech Intellectuals: Journal of Economics and Business
Sofhia, Sofhia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Flypaper Effect pada Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) Terhadap Belanja Daerah di Kota Mataram Sofhia, Sofhia; Priyambodo, Victoria K.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1425

Abstract

The regional autonomy system is an effort given to regional governments in the form of authority to manage and administer local affairs in accordance with the needs and characteristics of each region. Sources of regional income can come from, among others, the General Allocation Fund and Original Regional Income. The Flypaper Effect phenomenon can occur when local governments prioritize using transfer funds rather than PAD to meet spending needs. This research is a quantitative descriptive study to look at the Flypaper Effect phenomenon in Mataram City. The results show that Mataram City during the 2018 - 2022 period using Descriptive Statistical Analysis - Crosstab did not experience the Flypaper Effect phenomenon because Regional Original Income (PAD) on Regional Expenditures was greater than the General Allocation Fund (DAU) on Regional Expenditures. The results of this research indicate that the DAU allocation in Mataram City is in accordance with the aim of DAU allocation by the central government, namely encouraging a region to increase its own regional income by optimizing the potential and wealth that exists in that region
How is the Compliance of Micro, Small and Medium Taxpayers (Case Study on MSME in the City of Mataram) Sofhia, Sofhia; Husnaini, Wahidatul
East Asian Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i9.10683

Abstract

This study aims to analyze in depth how taxpayer compliance in fulfilling tax obligations in the era of digitalization. This study uses qualitative with a case study approach. Researchers conduct data collection techniques through interviews (semi-structured), observation, and documentation. 9 MSME informants and two large business informants were selected using purposive sampling. The study results show that 3 out of 9 MSMEs remain compliant despite experiencing difficulties operating digital electronic systems by utilizing available services. Meanwhile, one MSME was identified as non-compliant because they needed to understand the concept of taxation and the digital tax system. One other MSME was identified as non-compliant even though they understood the electronic tax system. The Digital Empowerment Theory is supported, which shows the need for comprehensive socialization in various business fields.
Co-Authors Husnaini, Wahidatul Priyambodo, Victoria K.