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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Pajak dan Keuangan Negara (PKN)
Noya, Avior Ocean Louis Ishaac
Unknown Affiliation
Economics, Econometrics & Finance

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Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law as a Moderating Variable Noya, Avior Ocean Louis Ishaac; Wijaya, Suparna; Hutagaol, Dian Thasya F
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.v5i1.2314

Abstract

This study aims to determine how much the agricultural, industrial and service sectors affect Value Added Tax revenues in low and lower middle income countries with rule of law as moderating variable. The independent variables used in this study are the proportion of the agricultural sector to GDP, the proportion of the industrial sector to GDP, the proportion of the service sector to GDP, the dependent variable used is VAT revenue while the moderating variable is the rule of law. This study uses secondary data with a population of 27 countries with low and lower middle income in a span of seven years, from 2009 to 2015. The statistical method used in this study is quantitative method with multiple linear regression using panel-corrected standard error regression model. The results showed that before being moderated by the rule of law, the agricultural, industrial and service sectors had no effect on VAT revenues. But after being moderated by the rule of law, the agricultural, industrial and service sectors have a positive influence on VAT revenues. Thus, the government is expected to focus attention on the rule of law. Good rule of law will increase investor confidence in the existence of applicable laws and also related to property rights, law enforcement officers, courts and also low levels of crime and violence which ultimately increase tax revenues reflected in increased VAT revenues.
Unlocking Prosperity: Identifying Key Sectors For Tourism Development In Yogyakarta Wiguna, Yordan; Dewi, Ine Ratna; Noya, Avior Ocean Louis Ishaac
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v20i1.3389

Abstract

Tourism has great potential to create jobs and improve Indonesia's competitiveness in the global market. The Special Region of Yogyakarta (DIY) is one of the provinces in Indonesia that has comparative advantages and good prospects in tourism. This study aims to determine the economic sectors that are the basis and have prospects for growth and to determine the development that can be done in these sectors to optimize tourism in each regency and city in the Special Region of Yogyakarta. Based on analysis using Location Quotient (LQ) and Dynamic Location Quotient (DLQ), the agriculture, forestry, and fisheries sector, the water supply, waste management, waste, and recycling sector, the wholesale and retail trade sector, car and motorcycle repair, the transportation and warehousing sector, as well as the accommodation and food supply sector are the basic and prospective sectors in the regencies and cities in Yogyakarta. Optimization of tourism can be done through the intensification of these basic and prospective sectors through strengthening agro-tourism, waste management, local shopping, and public transportation in each district and city in DIY. By strengthening the basic sectors and taking strategic steps in tourism development, DIY can strengthen its position as an attractive and sustainable tourism destination.
Co-Authors Dewi, Ine Ratna Hutagaol, Dian Thasya F Wiguna, Yordan