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All Journal EKONOMIKA45 International Journal of Economics, Accounting, and Management
Nanda Pinandita Ramadhani
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Local Taxes, Capital Expenditure, Investment, and Labour Force on Local Revenue with Economic Growth as an Intervening Variable Nanda Pinandita Ramadhani; Mulyanto Nugroho; Nekky Rahmiyati
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.999

Abstract

This research aims to analyse the effect of local taxes, capital expenditure, investment, and labour force on local revenue with economic growth as an intervening variable in the regency / city in the Eks Karesidenan Pekalongan region year 2018-2023. The approach used is quantitative, using the Structural Equation Modeling (SEM) analysis method based Partial Least Square (PLS). The data analysed is secondary data obtained from the Central Statistics Agency (BPS) and related agencies. The research sample consists of all districts/cities in the Eks Karesidenan Pekalongan Central Java area with a six-year observation period. The results show that local taxes, capital expenditure, and labor force have a significant influence on economic growth, but only local taxes have a significant effect on local revenue. In contrast, investment do not show a significantly effect on economic growth or local revenue. Economic growth also has no significant effect on own-source revenues. Furthermore, the intervening variable of economic growth cannot mediate the relationship between local taxes, capital expenditure, investment, and labour force on local revenue. These findings indicate the need to optimise local tax and capital expenditure management strategies to increase local revenue. In addition, local governments need to pay attention to other factors beyond investment and labour force that can contribute to local revenue and economic growth in a sustainable manner
Pengaruh Norma Subjektif dan Kewajiban Moral terhadap Kepatuhan Wajib Pajak dimediasi Sikap Wajib Pajak : Studi Pada Wajib Pajak Kendaraan Bermotor di Kota Surabaya Nanda Pinandita Ramadhani; Siti Mujanah; Achmad Yanu Alif Fianto
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3637

Abstract

Taxes are a source of state financing and a regulatory tool in implementing government policies. This research investigates the influence of Subjective Norms and Moral Obligations on Taxpayer Attitudes. Also investigate whether Taxpayer Attitudes are a good mediator. This study conducted a survey of motor vehicle taxpayers in the city of Surabaya. Using a purposive sampling method with the sample criteria being taxpayer respondents who are processing motor vehicle taxes in the city of Surabaya, 155 respondents. The data was then analyzed using Structural Equation Modeling. The findings show that subjective norms and moral obligations make a positive contribution to taxpayer attitudes. Research also proves that taxpayer attitudes mediate the relationship between subjective norms and moral obligations on taxpayer compliance. This study contributes to understanding taxpayer behavior by using a framework of taxpayer attitudes and taxpayer compliance with motor vehicle taxes, which can also be applied to other taxpayers.
Co-Authors Achmad Yanu Aliffianto Mulyanto Nugroho Nekky Rahmiyati Siti Mujanah