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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Journal of Advances in Accounting, Economics, and Management
Abrori, Ali
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Relevansi Kebijakan Bantuan Sosial pada Kabupaten/Kota di Pulau Sumatera Selama Pandemi Covid-19 Zulfiqar, Faisal Labib; Maulana, Muhammad Ilham; Abrori, Ali
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 1 (2024): Jurnal Pajak dan Keuangan Negara : September 2024
Publisher : Politeknik Keuangan Negara STAN

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Abstract

Sumatra Island contributes 23% of Indonesia's GDP but has been among the regions most severely impacted by the COVID-19 pandemic. Both central and local governments have distributed social assistance to mitigate these effects; however, such assistance's benefits remain debatable. This study aims to examine the impact of the COVID-19 pandemic on economic growth and assess how social protection spending moderates this relationship in Sumatra. Additionally, related variables such as education and health expenditures are analyzed. The research employs a quantitative approach using Moderated Regression Analysis (MRA) on 544 year-sample data points from 136 regencies/cities in Sumatra from 2018 to 2021. The findings reveal that the COVID-19 pandemic significantly and negatively affects economic growth. Social protection spending has a significant positive effect on economic growth, while education and health expenditures do not show a significant impact. Furthermore, the interaction between social protection spending and the COVID-19 pandemic yields a significant positive effect.
Digital Transformation and Sustainable Local Tax System Practices in Emerging Market: A Qualitative Analysis Zulfiqar, Faisal Labib; Silvia, Tiffani; Abrori, Ali
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.510

Abstract

The Covid-19 pandemic has forced regional governments to adapt in providing services, including in terms of taxation. This study deals with the introduction of the electronic Notification of Tax Due of Land and Building Tax at the Unit X, one of the subnational tax office in Jakarta. In a bid to enhance the efficiency, effectiveness and convenience of the processes, and also promote eco-friendliness through paperless practice, the transition from paper-based processes to computerized ones was undertaken. Emphasizing on the electronic Notification of Tax Due system as per Governor Regulation No. 23 of 2021, the system enabled taxpayers to access tax documents as they were uploaded in the electronic platforms and this enhanced the reliability of the notifications while ease the burden of paperwork. The research employed interviews, observations and document analysis of the electronic Notification of Tax Due implementation and found that the emerging system improved the convenience of taxpayers through quick service delivery but also enhanced service quality in a green economy line with SDGs 12, 13 and 15. Nonetheless, the findings revealed a digital divide particularly among the seniors and the economically disadvantaged which calls for the integration of digital literacy policies targeting those groups. Nevertheless, the electronic Notification of Tax Due system stands as a testament the opportunities available in embracing technology in the provision of services, enhancement of sustainability and the involvement of the citizens in the management of a city.
Co-Authors Indra Pahala Muhammad Ilham Maulana Silvia, Tiffani Wahono, Puji Zulfiqar, Faisal Labib