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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Bisnis
Gede Crisna Wijaya
Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of Land and Building Taxpayer Compliance in a Decentralized Tax System: Evidence from Denpasar City Gede Crisna Wijaya; Ni Putu Khintan Corneliatisa; Dewa Jati Primajana; Diah Pradnyadewi T
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7352

Abstract

Taxpayers have the right to have their specific needs met when they participate in national development activities. Accordingly, this research aims to examine the factors influencing the compliance of Land and Building Taxpayers in Denpasar, with a particular focus on the roles of SPPT, Taxpayer Awareness, Service Quality, and Tax Sanctions, within the institutional context of the Denpasar City Regional Revenue Agency. The study covers the entire population of 192,297 active individual taxpayers in the region. To obtain respondents, purposive sampling was applied based on specific criteria, including (1) registered as an active individual taxpayer in Denpasar City, (2) having a history of paying land and building taxes, and (3) being willing to provide complete and accurate information. Using the Slovin formula with a 10% margin of error, a sample size of 100 respondents was determined, ensuring a representative and manageable cohort for detailed analysis. Multiple linear regression analysis was employed to examine the interrelationships among the variables. The results indicate that SPPT, Taxpayer Awareness, Service Quality, and Tax Sanctions all positively influence the compliance of Land and Building Taxpayers in Denpasar City. These findings emphasize the importance of these factors in enhancing taxpayer compliance.
Bridging Regional Inequality in Indonesia: an Endogenous Growth and Structural Transformation Perspective Gede Crisna Wijaya; Dewa Jati Primajana; Diah Pradnyadewi T.; I Komang Gede
Eqien - Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2026): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v15i2.2394

Abstract

Regional development in Indonesia is still facing challenges such as regional inequality, disparities in the quality of human resources, and access to digital testing. This research aims to analyse strategic issues in regional development with a focus on GDP movement, HDI, and the digital divide. The approach taken is a literature review of reputable academic sources, reports from international organisations (UNDP, OECD, ADB), and empirical national data. To build the theoretical basis from this data collection, New Economic Geography is used as a grand theory, supplemented with the application of endogenous growth theory to clarify the role of innovation as human capital. The results of this study demonstrate that areas with better infrastructure, education, and digital resilience are able to grow more quickly and have a greater potential for better integration into the economic system; conversely, areas that are lagging in terms of infrastructure, education, and digital resilience will be pressured in their development. This disparity is felt more acutely post-pandemic. These findings underline the need for location-based development policies, strengthening regional governance systems, and more effective fiscal decentralisation policies, culminating in a more inclusive digital governance system. In conclusion, sustainable regional development can only be achieved through strategies that emphasise location-based development, enhancement of human resource quality, and the utilisation of technology in integrated economic development. Keywords: regional development, regional inequality, HDI, digital transformation
Co-Authors Dewa Jati Primajana Dewa Jati Primajana Diah Pradnyadewi T Diah Pradnyadewi T. I Komang Gede Ni Putu Khintan Corneliatisa