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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Educoretax
Wiguna, Yordan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Understanding The Influence Of Shadow Economy And Foreign Direct Investment On Corporate Tax Revenue In Latin America: The Moderating effect Of Corruption Control Wiguna, Yordan; Wijaya, Suparna
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.808

Abstract

Taxation is an essential mechanism that funds government expenditures and underpins the growth and development of any country. This research examines the influence of the shadow economy and foreign direct investment (FDI) on corporate income tax revenue in Latin America, considering the moderating role of corruption control. Using panel data regression analysis, we analyze data from various Latin American countries to explore the complex interactions between these economic factors and tax revenue. Our findings indicate that corruption control has a positive and significant effect on corporate income tax revenue. However, the relationship between the shadow economy and tax revenue changes when moderated by corruption control. Without moderation, the shadow economy positively impacts tax revenue, but in the presence of higher corruption control, it leads to reduced tax revenue. Similarly, while FDI initially shows a positive impact on tax revenue, this effect turns negative when considering corruption control. These findings shed light on the nuanced relationships between economic factors and tax revenue in Latin America, offering valuable insights for policy formulation and future research.
Co-Authors Dewi, Ine Ratna Noya, Avior Ocean Louis Ishaac