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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments
Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia: Penerapan Uji Kausalitas Toda-Yamamoto Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1918

Abstract

The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.
Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments
Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia: Penerapan Uji Kausalitas Toda-Yamamoto Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1918

Abstract

The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.