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All Journal Journal of Local Government Issues Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax
Wardana, Muhammad Fadhil Kusuma
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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STRENGTHENING REGIONAL REVENUE THROUGH GOVERNANCE AND STRATEGIC LOCAL SPENDING SYNERGY Wardana, Muhammad Fadhil Kusuma; Firmansyah, Amrie
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2590

Abstract

This study investigates the effect of regional government expenditure and institutional quality on local own-source revenue in Indonesia during the COVID-19 pandemic. The analysis is based on data from 2021 to 2022 from 34 provincial governments in Indonesia, focusing on how local expenditure can influence local revenue. The study also examines the role of institutional quality in enhancing local revenue. The analysis method used in this study is regression using panel data with a random effect model (REM) as the best model. The results indicate that strategic regional expenditures such as tax incentives and social aid in times of crisis can significantly impact local revenue by stimulating local economic activities, keeping the purchasing power of society, and enhancing public services. Furthermore, the quality of government performance and good governance practices, such as the digitalization of services, positively influence local revenue by increasing public trust and improving administrative efficiency. The result demonstrates that strategic local expenditure, implemented with good governance, can boost taxpayer satisfaction, improve local revenue collection, and increase regional fiscal independence. This research provides valuable insights for policymakers, especially the Ministry of Finance and local governments, to optimize regional spending and governance in achieving regional independence.
STRENGTHENING REGIONAL REVENUE THROUGH GOVERNANCE AND STRATEGIC LOCAL SPENDING SYNERGY Wardana, Muhammad Fadhil Kusuma; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2590

Abstract

This study investigates the effect of regional government expenditure and institutional quality on local own-source revenue in Indonesia during the COVID-19 pandemic. The analysis is based on data from 2021 to 2022 from 34 provincial governments in Indonesia, focusing on how local expenditure can influence local revenue. The study also examines the role of institutional quality in enhancing local revenue. The analysis method used in this study is regression using panel data with a random effect model (REM) as the best model. The results indicate that strategic regional expenditures such as tax incentives and social aid in times of crisis can significantly impact local revenue by stimulating local economic activities, keeping the purchasing power of society, and enhancing public services. Furthermore, the quality of government performance and good governance practices, such as the digitalization of services, positively influence local revenue by increasing public trust and improving administrative efficiency. The result demonstrates that strategic local expenditure, implemented with good governance, can boost taxpayer satisfaction, improve local revenue collection, and increase regional fiscal independence. This research provides valuable insights for policymakers, especially the Ministry of Finance and local governments, to optimize regional spending and governance in achieving regional independence.
Intellectual Capital And Firm Value: Moderating Roles Of Tax Incentives In R&D Wardana, Muhammad Fadhil Kusuma; Permadana, Ilham; Firmansyah, Amrie
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.721

Abstract

This study investigates the effect of intellectual capital on firms’ value with tax incentives in Research and development as a moderating variable. Utilizing the moderating variable becomes the novelty of this study since research that uses the moderating variable has never been conducted. The sample used in this study is 144 firm-year companies in the manufacturing sector listed on the IDX during the 2017-2022 period. The study used panel data and multiple linear regression analysis methods with a random effect model. The result of this study indicated that intellectual capital aggregately positively affects the firms’ value. Individually, capital employed and human capital positively affect firms’ value, while structural capital does not significantly affect firms’ value. Furthermore, after the moderation, the tax incentives are proven to weaken the effect of intellectual capital aggregately and capital employed on firms’ value. Conversely, tax incentives strengthen the relationship between structural capital and firms’ value. Meanwhile, tax incentives are not moderating the relationship between human capital and firms’ value. The result of this study can be a piece of additional information for OJK to understand firms’ intrinsic value and consideration in formulating the policy about regulation and supervision.
Environmental Fiscal Strategies: The Potential of Timber Excise to Address Deforestation and Increase State Revenues in Indonesia Hazmi, Raldin; Rexipal, Dewangga; Wardana, Muhammad Fadhil Kusuma; Aji, Anggit Kuncoro; Walzer, Michael; Zahrurrijal, Muadz Muawwidz
Journal of Local Government Issues Vol. 8 No. 1 (2025): March
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/logos.v8i1.36020

Abstract

This study examines the feasibility of imposing an excise tax on timber products from forest logging activities in Indonesia, using a systematic literature review and a quantitative simulation approach. Data from Statistics Indonesia (BPS) on timber production between 2020-2023 are utilized to assess the potential impact of such a policy. The study argues that wood, as a key forest product, meets the criteria for being an Excisable Good (BKC) due to its consumption needing control, its environmental impacts, and the need for state levies. Additionally, it highlights the urgency of introducing this tax to address deforestation and generate additional state revenue. The research also presents various simulated excise rates to estimate the policy's economic effect. This study contributes to the literature on new BKC imposition and provides fiscal policy recommendations aimed at tackling deforestation, offering advice to the Ministry of Environment and Forestry and the Ministry of Finance on the implementation of timber excise.
Co-Authors Aji, Anggit Kuncoro Amrie Firmansyah Hazmi, Raldin Permadana, Ilham Rexipal, Dewangga Walzer, Michael Zahrurrijal, Muadz Muawwidz