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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Educoretax
Putri, Yuninda Anggraini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis Of The Base Sector Of Sumenep And Sampang Regency In 2016-2020 Putri, Yuninda Anggraini
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2255

Abstract

National development is a way to achieve one of the goals of the Indonesian, which is to promote general welfare. Development through the decentralisation system is implemented by giving authority to autonomous regions in terms of local policies to manage their resources and regulate their respective regions. This regional development is also to increase regional independence through Regional Revenue, especially in terms of increasing Regional Original Revenue (PAD) by maximizing the potential of the regional economic sector. However, in reality, there is still an imbalance in regional independence from PAD which plays a small role in regional revenue. This also occurs in East Java Province, with two districts that have PAD contributions of less than ten percent of their regional income, namely Sumenep Regency and Sampang Regency. Therefore, this study aims to determine the economic sectors that can become the base and leading sectors to get attention by their local governments. The potential of the regional sector can be calculated using the Location Quotient  (LQ) technique and Shift-Share Analysis, using these techniques it can be seen which sectors are the basic, prospective, advanced, and competitive sectors. Through these techniques, it is found that based on the results of the LQ analysis, both districts have the same basic sector, namely, mining and quarrying. As for the results of the shift-share analysis, it is found that Sumenep Regency has a leading sector in information and communication, while Sampang Regency has a leading sector, namely, the construction sector.
Tax Revenue In Asian Countries: Contribution Of Economic Sector With The Rule Of Law As A Moderating Variable Wijaya, Suparna; Putri, Yuninda Anggraini
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.820

Abstract

The implementation of government effectiveness aims to provide the best service to the community. The effectiveness of this organization can be measured by one of them using The Worldwide Governance Indicators (WGI) project index. From 2010 to 2019, there are seven Asian countries with effectiveness indexes above the world average, namely Georgia, Hong Kong, Thailand, Japan, South Korea, Singapore, and Malaysia. Through this study, it will be assessed whether this effectiveness supports tax revenue by conducting research on the effect of the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP) on the effect of tax revenue. Then the author also conducts research whether the interaction of moderating variables, in this case the Rule of Law Index variable with the two independent variables (the contribution of the industrial sector and the service sector to Gross Domestic Product (GDP)) has an influence on the contribution of tax revenue to GDP considering that law enforcement is one of the steps in the implementation of controlling tax payments. The results obtained in this study state that before the interaction with moderating variables, the independent variables, namely the industrial sector and the service sector in GDP contribution, have a significant negative effect on tax revenue. Then when the moderating variable, namely the rule of law index, interacts with the industrial sector and the service sector, the effect of the two independent variables on the tax revenue variable has increased to a significant positive effect, so that the moderating variable in this study has a role that strengthens the influence of the independent variable on the dependent variable.
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