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DETERMINANTS OF LOCAL TAXES: EVIDENCE FROM TULUNGAGUNG Nurul Mazidah; Muhammad Syahrul Hidayat; Ika Puspitasari; Mugiyati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7164

Abstract

Improvements in public welfare, quality of life, and access to services such as education, healthcare, infrastructure, transparency, accountability, and community participation in local policy formulation measure the success of decentralization in Indonesia. This study aims to analyze the factors influencing local tax revenues as an indicator of fiscal decentralization success in Tulungagung Regency. Applying the Error Correction Model (ECM), this research examines both the long-term and short-term relationships between population growth, income levels, and socio-economic development on local tax revenues. As a result, this study indicates that all variables have a significant impact on local tax revenues. The population growth coefficient of 0,034416 suggests that a 1% increase in population contributes to higher local tax revenues. The income level coefficient of 0,092312 signifies that rising income levels enhance tax capacity. Meanwhile, socio-economic development has the most substantial effect, with a coefficient of 0,231872. Reflecting the improvements in public welfare directly contributes to increased local tax revenues. Accordingly, this study reveals that the trend of local tax revenues in Tulungagung has increased dramatically from 2011 to 2023, demonstrating the effectiveness of regional fiscal policies. This research contributes to supporting local budgetary policy based on strengthening socio-economic factors as a strategy to increase local tax revenue.
CONVERGENCE OF GREEN ECONOMY AND SUSTAINABLE DEVELOPMENT GOALS (SDGS) ECOLOGICAL FOOTPRINT STUDY IN THE TOURISM SECTOR OF BANYUWANGI Inud Danis Ikhwan Meranti; Muhammad Syahrul Hidayat
International Conference on Humanity Education and Society (ICHES) Vol. 5 No. 1 (2026): The 5th International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

Environmental issues and social inequality have spurred the emergence of two major global agendas: the Green economy and the Sustainable Development Goals (SDGs). However, their implementation at the local level often runs parallel and lacks synergistic integration. This study examines the convergence of the Green economy and the Sustainable Development Goals (SDGs) in the tourism sector of Banyuwangi Regency through an ecological footprint study. The main issue addressed is the increasing ecological pressure due to rapid tourism growth, which has the potential to exceed environmental carrying capacity if not managed sustainably. The research focuses on assessing the ecological sustainability of the tourism sector and analyzing the extent to which its management aligns with green economy principles and relevant SDGs. This study employs a descriptive-interpretative qualitative approach, with data collected through interviews, observations, and document analysis. The findings indicate that tourism activities have exerted significant pressure on water and energy resources and generated substantial waste, particularly in nature-based tourism destinations. Although the Banyuwangi Regency Government has demonstrated commitment through policies such as the Clean Tourism Movement (GWB) and collaborations for renewable energy, which align with several SDGs, the implementation of sustainability principles remains uneven and partial. In conclusion, the convergence of the Green economy and SDGs in Banyuwangi is progressing incrementally but is not yet fully grounded in quantitative ecological footprint measurement. Therefore, standardizing environmental management and enhancing the capacity of all stakeholders are necessary to achieve truly sustainable tourism.