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All Journal Jurnal Ilmiah Manajemen Kesatuan Educoretax Jurnalku
Praja, Rama Bhaskara
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect Of Population Size And Number Of Motor Vehicles On Local Tax Revenue With GRDP As A Moderating Variable Praja, Rama Bhaskara; Wijaya, Suparna
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.717

Abstract

Local taxes play a crucial role in advancing a region. Besides financing local government expenditures, local taxes also enable regional governments to create greater fiscal autonomy, providing flexibility in fund allocation. However, the contribution of local taxes to regional revenue remains relatively small, at only 38%. Therefore, it is essential to identify factors influencing local tax revenues across all provinces in Indonesia to optimize local tax revenue. This research employs linear regression with generalized least square (GLS). The results indicate that the population size, the number of motorized vehicles, Gross Regional Domestic Product (GRDP), interaction between population size and GRDP, and interaction between the number of motor vehicles and GRDP, have a significant effect on local tax revenues simultaneously. However, partially, the population size does not affect local tax revenues. On the other hand, the number of motor vehicles and GRDP positively influence local tax revenues. Furthermore, the moderation regression analysis reveals that GRDP strengthens the influence of the population size on local tax revenues. Conversely, the interaction between GRDP and the number of motor vehicles shows that GRDP weakens the positive effect of the number of motor vehicles on local tax revenues.
Pengaruh Urbanisasi Dan Kontribusi Sektor Jasa Terhadap Penerimaan Pajak Dengan Kualitas Peraturan Sebagai Variabel Moderating Praja, Rama Bhaskara; Wijaya, Suparna
Jurnalku Vol 3 No 4 (2023)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v3i4.663

Abstract

Taxes are the backbone of a country's revenue, especially developing countries. The higher the tax revenue, the higher the country's ability to fund various government activities such as education, health, defense, social welfare programs, public infrastructure projects, and others. lower-middle income countries have less tax revenue than upper-income countries. Therefore, it is important to find the factors that influence tax revenues in lower-middle income countries. This research was conducted using linear regression with panel-corrected standard errors or known as PCSE. The results of the study show that simultaneously urbanization, the service sector and the moderating variable in the form of the quality of regulations affect tax revenues significantly. While partially, the urbanization has a positive effect on tax revenues. On the other hand, the service sector and regulatory quality have a negative effect on tax revenues. From the results of the moderation regression analysis, it was found that the quality of regulations does not moderate the effect of urbanization on tax revenues. On the contrary, from the interaction with the service sector, it is found that the quality of regulations weakens the negative influence of the service sector on tax revenues.
The Impact of Fiscal Incentives on the Indonesian Recycling Industry: A General Equilibrium Analysis Riesfandiari, Indri; Wahyudi, Imam Tri; Praja, Rama Bhaskara
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4191

Abstract

The recycling industry plays a strategic role in supporting sustainable economic growth through waste reduction, increased resource efficiency, and job creation. Providing fiscal incentives, such as tax breaks, subsidies, or reduced import duties on environmentally friendly machinery/technology, is believed to be able to strengthen the competitiveness of the recycling industry. This study aims to assess the impact of fiscal incentive policies on the macro economy, including growth, income, and welfare distribution, using a Computable General Equilibrium simulation model. The main design of this study uses a quantitative approach with Computable General Equilibrium. The results show that fiscal incentive policies through bonded recycling zones have been proven to increase the competitiveness of the recycling industry by encouraging real household consumption, exports, and reducing raw material import costs. However, its positive impact on the national economy is still limited and poses challenges in the form of declining domestic demand for local raw materials and potential negative impacts on the informal sector. Therefore, the long-term success of the Bonded recycling zones policy requires regulatory refinements, more targeted incentives, and investment support in research and technology to strengthen the recycling industry and optimize the potential of the circular economy in Indonesia.
Co-Authors Riesfandiari, Indri Wahyudi, Imam Tri