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All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Implementasi Manajemen & Kewirausahaan
Suryani Yuli Astuti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Taxpayers Comply in Paying Land and Building Taxes (Case Study in Lamongan Regency) Putro, Guruh Marhaenis Handoko; Devi Febrianti; Amrizal Imawan; Ira Megasyara; Ninik Mas'adah; Suryani Yuli Astuti
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 1 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i1.4900

Abstract

Taxes are one of the largest sources of state income. All citizens will benefit from the tax function. Recently, a lot of tax fraud has emerged among taxpayers. This research aims to determine the influence of understanding, level of trust in the government, community income, awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Lamongan Regency. Lamongan Regency The object of this research is a village in Lamongan Regency. This research was conducted on 100 respondents using a simple random sampling method, namely Land and Building Taxpayers. This research uses a quantitative descriptive approach with associative research methods. Data collection was carried out by distributing questionnaires and data analysis using multiple linear regression. The research results show that the variables of understanding, level of trust in the government, and tax sanctions have no effect on taxpayer compliance in paying PBB, while people's income and awareness influence taxpayer compliance in paying PBB.
Public spending on basic services and poverty alleviation: Empirical evidence from Eastern Indonesia Suryani Yuli Astuti; Tri Haryanto; Deni Kusumawardani; Ambar Sukma Widhiana
Implementasi Manajemen & Kewirausahaan Vol 5 No 2 (2025): IMKA JOURNAL (OCTOBER)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/imka.v5i2.784

Abstract

This study examines the impact of government spending on basic services—education, health, and social protection—along with infrastructure and economic growth on poverty levels in Nusa Tenggara Timur (NTT), Maluku, and Papua. Utilizing panel data from 2008 to 2023, the research initially identifies the Fixed Effect Model (FEM) as the best fit. However, diagnostic tests revealed issues of heteroskedasticity and autocorrelation. To ensure valid and unbiased estimates, the Feasible Generalized Least Square (FGLS) method was employed. The results indicate that government spending on education, economic growth, and access to basic infrastructure (electricity and clean water) significantly reduce poverty. Conversely, spending on health and social protection does not show a significant impact, likely due to geographical barriers and distribution challenges. The findings suggest that territory-based policies focusing on education and infrastructure expansion are crucial for poverty eradication in Eastern Indonesia.
Co-Authors Ambar Sukma Widhiana Amrizal Imawan Deni Kusumawardani Febrianti, Devi Ira Megasyara Ninik Mas'adah Putro, Guruh Marhaenis Handoko Tri Haryanto