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All Journal Jurnal Indonesia Sosial Teknologi eProceedings of Management
Mumpuni, Yusriyah Trinugrahini
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pajak Daerah, Retribusi Daerah, Dan Dana Bagi Hasil Terhadap Belanja Daerah (Studi Kasus Pada Kabupaten Sukoharjo Periode 2019-2022) Mumpuni, Yusriyah Trinugrahini; Asalam, Ardan Gani
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Penelitian ini menguji variabel pajak daerah, retribusi daerah, dan dana bagi hasil pajak, apakah berpengaruh terhadapbelanja daerah Kabupaten Sukoharjo periode 2019-2022. Penelitian dilakukan secara deskriptif kuantitatif. Analisisdata sekunder. Populasi adalah Kabupaten Sukoharjo pada tahun 2019-2022. Teknik sampling penelitian merupakanNonprobability Sampling. Penelitian ini menggunakan sampel berupa periode dalam hitungan bulan pada LaporanRealisasi Pendapatan di Kabupaten Sukoharjo Tahun 2019-2022. Analisis data statistik deskriptif dan regresi linierberganda pada data time series. Program pengolahan data menggunakan program SPSS 27. Berdasarkan pengujiansimultan hasil uji F sebesar 0,002 maka nilai Pajak Daerah, Retribusi Daerah, Dana Bagi Hasil ada pengaruh simultanterhadap Belanja Daerah. Nilai Adjusted R-Square 0,254 memiliki arti bahwa variable X berpengaruh terhadapvariabel Y sebesar 25,4%. Pajak Daerah dan Retribusi Daerah tidak ada pengaruh parsial pada Belanja DaerahKabupaten Sukoharjo. Dana Bagi Hasil secara parsial memiliki pengaruh terhadap Belanja Daerah KabupatenSukoharjo. Kata Kunci-belanja daerah, dana bagi hasil, pajak daerah, retribusi daerah
Analysis of the Impact and Implications of the VAT Rate Increase in Indonesia Caesaria, Septia Mitha; Mumpuni, Yusriyah Trinugrahini; Mayasha, Efiearly; Tresna Murti, Galuh
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 7 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i7.1150

Abstract

This study aims to find out how the impact felt by the community after the implementation of the VAT rate increase policy on individuals who act as end consumers, and business actors or MSMEs who act as distributors. The method used in the study is Systematic Literature Review (SLR) from various studies on the impact and implications of VAT rate increases in Indonesia. The results of the study show that VAT affects the price of goods and services in the market, increases production costs and selling prices, and worsens inflation. However, the increase in VAT rates can also increase government tax revenues, reduce the budget deficit, and stabilize the country's fiscal condition. In addition, the increase in VAT can affect consumer behavior and business investment, especially in the manufacturing, trade, and service industry sectors.
Co-Authors Ardan Gani Asalam Caesaria, Septia Mitha Galuh Tresna Murti Mayasha, Efiearly