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All Journal Journal Economics Technology and Entrepreneur AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Samrin, La Ode Muhammad Arfan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALYSIS OF REGIONAL INEQUALITY IN SOUTHEAST SULAWESI Dewangga, Puspa; Saenong, Zainuddin; Samrin, La Ode Muhammad Arfan
Journal Economics Technology And Entrepreneur Vol 4 No 02 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i02.1526

Abstract

This study aims to analyze regional development inequality in Southeast Sulawesi Province. The research objectives are to identify interregional inequality levels. The method employs quantitative descriptive analysis using the Williamson Index and per capita GRDP data from 2019-2023 from the Central Statistics Agency. The results reveal significant development inequalities between urban and rural areas, with rural regions lagging in infrastructure access and economic opportunities. The COVID-19 pandemic exacerbated these inequalities. The study concludes that integrated policies are needed to reduce gaps through infrastructure strengthening, economic diversification, and local needs-based development programs.
ANALYSIS OF THE EFFECTIVENESS OF LAND AND BUILDING TAX AND ITS CONTRIBUTION TO STATE REVENUE Samrin, La Ode Muhammad Arfan; Hadisantoso, Erwin; Dewangga, Puspa; Saenong, Zainuddin
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 4 No 02 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v4i02.1640

Abstract

This study aims to analyze the effectiveness of Land and Building Tax (PBB) collection and its contribution to state revenues during the period from 2019 to 2023. The method employed is a descriptive quantitative approach, utilizing secondary data analysis derived from PBB revenue realization reports and State Budget (APBN) data. Effectiveness is measured by comparing PBB revenue realization with the target, while contributions are analyzed based on the proportion of PBB to total state revenues. The results show that PBB collection is highly effective, with an average effectiveness above 100% for five consecutive years. However, its contribution to state revenues is very low, ranging from only 0.89% to 1.29%. This finding suggests that, although PBB collection administration has been operating optimally, its fiscal potential has not been fully realized. This study recommends reforming the property tax system, including updating taxable object data, increasing public tax literacy, and digitizing the regional tax administration system, to significantly increase PBB's contribution to state revenues.
Co-Authors Dewangga, Puspa Hadisantoso, Erwin Zainuddin Saenong, Zainuddin