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All Journal Global Academy of Business Studies Studies in Economy and Public Policy
Julius Ary Mollet
Universitas Cenderawasih, Jayapura, Papua, Indonesia
Economics, Econometrics & Finance

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Analysis of the potential and effectiveness of billboard tax collection in Mimika Regency Penegi Dolame; Julius Ary Mollet; Halomoan Hutajulu
Global Academy of Business Studies Vol. 1 No. 3 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v1i3.3527

Abstract

Purpose: This study aims to (1) assess the potential revenue from billboard tax in Mimika Regency, (2) evaluate the effectiveness of billboard tax collection based on annual revenue targets, and (3) determine its effectiveness based on the actual revenue potential. Research/methodology: This research adopts a quantitative descriptive approach using secondary data from 2019 to 2024, collected from the Regional Revenue Agency (BAPENDA) of Mimika Regency. Data collection was conducted through documentation and interviews. Advertising tax potential was calculated using the formula P=R×S×D×PrP = R\times S\times D\times PrP=R×S×D×Pr, while effectiveness was analyzed using standard ratios compared to both revenue targets and estimated tax potential. Results: The billboard tax potential in Mimika Regency showed consistent growth, from IDR 3.9 billion in 2019 to IDR 6.2 billion in 2024. Tax revenue consistently exceeded annual targets, with an average effectiveness ratio of 107.71%, categorized as very effective. However, effectiveness based on potential was relatively low, averaging 60.81%, indicating a significant gap between potential and actual revenue collection. Conclusions: While the tax collection based on set targets is highly effective, the overall revenue still falls short of the actual potential, reflecting underutilized sources. This implies the need for improved tax object data collection and more optimal revenue management. Limitations: The study is limited to secondary data analysis from a single regional agency, which may not fully capture taxpayer compliance behavior or enforcement challenges. Contribution: This study contributes to local fiscal policy by highlighting the gap between revenue potential and realization, offering insights for optimizing regional tax collection strategies.
Analysis of the impact of Hasanudin Petrosea Road infrastructure improvement on the economic activities (production, distribution, and income) of the surrounding community Serlina Masua; Julius Ary Mollet
Studies in Economy and Public Policy Vol. 1 No. 1 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sepp.v1i1.3559

Abstract

Purpose: This study aimed to analyze the impact of the Hasanudin-Petrosea road infrastructure improvement on the economic activities of surrounding communities in Mimika Regency, focusing on production, distribution, and income levels. Research/methodology: Using a quantitative descriptive approach, primary data were gathered through field observations, structured questionnaires, and documentation. Respondents were selected using purposive sampling, and data were analyzed using descriptive statistical methods to identify changes in economic activities before and after the infrastructure development. Results: The findings indicate a significant positive impact on the local economy of the area. Most respondents reported increased production capacity, smoother distribution processes, and higher income levels following road improvements. Improved accessibility has stimulated the growth of small businesses, such as workshops, food stalls, and kiosks, along the upgraded road segment. Conclusions: The improvement of Hasanudin–Petrosea Road infrastructure has positively influenced local economic activities by enhancing production efficiency, supporting the distribution of goods, and increasing the household income. It has also encouraged the development of small businesses along the corridor. To sustain these benefits, continuous infrastructure maintenance and integrated economic planning are necessary to ensure the long-term prosperity of local communities. Limitations: This study was limited to one geographic location and a relatively small sample size, which may not fully reflect the broader regional impact. The analysis also does not address the long-term sustainability or maintenance aspects. Contribution: This study adds to the literature on infrastructure-led local economic development by providing empirical evidence on how improved road access stimulates production, distribution efficiency, and income while serving as a policy reference for future infrastructure planning in underdeveloped regions.
Co-Authors Halomoan Hutajulu Penegi Dolame Serlina Masua