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All Journal Hasanuddin Economics and Business Review JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Achmad Rifa’i
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah Achmad Rifa’i; Ismunawan
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7882

Abstract

This study aims to analyze the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) to the Local Own-Source Revenue (PAD) of Boyolali Regency. The research employed a descriptive quantitative method using secondary data from the Boyolali Regional Financial Agency for the period 2019–2023, including data on targets, realizations, and tax contribute. The results show that PBB-P2 collection in Boyolali was highly effective, with an average effectiveness rate of 101.79%, indicating that revenue targets were successfully achieved. However, the contribution of PBB-P2 to PAD remained relatively low at an average of 9.18%, suggesting that despite its effectiveness, this tax has not yet become a major contributor to local fiscal independence. These findings highlight the need for optimization through updated tax object data management and increased taxpayer awareness to enhance future PBB-P2 performance.
DEMOGRAPHIC CHANGE AND ITS IMPACT ON FISCAL GOVERNMENT IN INDONESIA Salman Samir; Achmad Rifa’i; Listiono Listiono; Irwandi Irwandi; Maizul Rahmizal
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 2, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i2.1242

Abstract

Indonesia experiences demographic change because of basically the result of successful policies in the past. Especially in the health sector where in the era of Orde Baru[1] the family planning program was successfully implemented. Productive age over non productive age are the two main variables in addition to some other variables that are also shaping demographic change. This study highlighted the demographic changes, particularly with the increasing burden of government dependents in the allocation of education, health, and social security. This study attempted to see the effect of demographic change on government fiscal using the Error Correction Model. The choice of this model was because ECM could be used to see the short-run dynamic relationship of variables that have cointegration relationship. The results showed that there are cointegration so that it could be continued by estimating using ECM and the results show that demographic change have an influence on government fiscal where proxies used such as mortality, birth rate, life expectancy have significant effect while productive and non-productive age have no significant effects. [1] Orde Baru is Period when Soeharto occupied as The 2nd President of Indonesia
Co-Authors Irwandi Irwandi Ismunawan Ismunawan, Ismunawan Listiono Listiono Rahmizal, Maizul Salman Samir