Pratama, Kristian Abillio
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Determinants of Motor Vehicle Tax (PKB) Imposition in Central Java Province (2003-2022) Pratama, Kristian Abillio; Wardani, Dea Mustika Kusuma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6242

Abstract

Central Java Province has excellent potential to increase the realization of Motor Vehicle Tax (PKB) revenue, which positively impacts the increase in Regional Original Revenue (PAD). However, achieving PKB revenue realization in specific years is within the predetermined revenue realization target. Therefore, the Central Java Provincial Government must optimize PKB revenue. This study aims to determine the factors that affect the realization of PKB revenue, to determine the contribution of PKB revenue realization to the realization of local tax revenue, and to provide alternative policy recommendations to increase the realization of PKB revenue. This research method uses multiple linear regression analysis using time series data for 20 years, contribution analysis by calculating the proportion of realization of PKB revenue to the realization of local tax revenue, and qualitative descriptive method with a literature study. The results of this study show that population, Gross Regional Domestic Product (PDRB) in the transportation sector, and PDRB per capita have a positive and significant effect on PKB revenue. In contrast, the number of motor vehicles negatively and significantly affects PKB revenue. Then, the contribution analysis produces findings that the realization of PKB revenue in Central Java Province is still classified as quite adequate, and the realization of PKB revenue contributes moderately to the realization of local tax revenue.
The Influence of Regional Expenditure on The Regional Economy in Regencies and Cities in Indonesia Prayoga, Ronaldy; Pratama, Kristian Abillio
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2344

Abstract

This study aims to see how the contribution of personnel, goods and services, and capital expenditures, the component of expenditure with the most significant portion of local government, influences the regional economy (GRDP). The data used in this study are data on the realization of personnel expenditure, goods and services expenditure, capital expenditure, and GRDP data to represent the regency and city regional economy from 2010 to 2019. The sample in this study is all regencies and cities in Indonesia that meet the criteria, namely 480 regencies and cities. Data is taken from the websites of the Central Agency of Statistics (BPS) and the Directorate General of Fiscal Balance (DJPK). The results showed that personnel, goods and services, and capital expenditures both partially and simultaneously positively and statistically significantly affected the regional economy (GRDP).