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All Journal Dia: Jurnal Administrasi Publik PROFIT : Jurnal Administrasi Bisnis Policy & Governance Review Jurnal Pajak Indonesia (Indonesian Tax Review) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MIMBAR : Jurnal Penelitian Sosial Dan Politik BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Inovasi Kurikulum INJURITY: Journal of Interdisciplinary Studies Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Alamtana
Anggoro, Damas Dwi
Faculty Of Administration Science, University Of Brawijaya, Malang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : BISNIS

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Analysis of Regional Tax Potential of Pamekasan Regency Anggoro, Damas Dwi; Indriani, Indriani; Wilopo, Wilopo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1
Publisher : UI Scholars Hub

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Abstract

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded by other parties, secondary data are the realization of Pamekasan Regency's original revenue) was adopted in this study. Results showed several potential tax leakages have occurred in Pamekasan regency with tax gap of 43% was sourced from total hotel tax revenue realization, 60.4% of total restaurant tax realization, 86% of total entertainment tax realization, 81% of total parking tax realization, and 32% of the total in groundwater tax realization. This study provides several policy recommendations for local governments to increase the potential for local tax revenues in the future.
Assessing Willingness to Pay for Parking Fees Among Residents: Evidence from Malang City Anggoro, Damas Dwi; Shofwah, Aleyda Farihatus
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 32, No. 2
Publisher : UI Scholars Hub

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This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by TPB constructs. This study applied a cross-sectional survey with a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The findings indicate that attitude does not significantly influence WTP, while subjective norms, PBC, and perceived value are significant predictors. The indirect relationship between perceived value and WTP was observed only through subjective norms and PBC.
Co-Authors Alfandia, Nurlita Sukma Anjarwi, Astri Warih Deni Agus Setyono Durratun Nashihah Ferdhianzah, Hefry Johan Hanifa Maulani Ramadhan Hidayati, Firda Indriani Indriani Kumalasari, Ima Latifah Hanum Novita, Asti Amelia Rahayu, Sri Mengesti Rispa Ngindana Rispa Ngindana Shofwah, Aleyda Farihatus Sri Mangesti Rahayu Suryadi Suryadi Tommy Anggriawan Wilopo Wilopo, Wilopo Yudha Alief Aprilian