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Analyzing the Influence of Taxpayer Awareness and Sanctions on Compliance in Motor Vehicle Tax Payments: Evidence from Jayapura City Kambu, Hendrik; Urip S, Transna Putra; Titalessy, Pisi Bethania; Somisu, Rut Penina; Harikedua, Alfani Laura; Rumalutur, Tince
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4340

Abstract

Motor vehicle tax is a vital source of Local Own-Source Revenue in Jayapura City, yet low taxpayer compliance continues to hinder optimal revenue collection. This study examines how taxpayer awareness and tax penalties influence compliance with motor vehicle tax payments. Using a quantitative approach, data were collected through questionnaires and analyzed with multiple linear regression to assess both partial and simultaneous effects of the independent variables. The results reveal that taxpayer awareness does not have a significant impact on compliance, as shown by a significance value of 0.886, which is higher than the 0.05 threshold. Conversely, tax penalties demonstrate a positive and statistically significant effect, with a significance value below 0.001. Furthermore, simultaneous testing indicates that both variables significantly affect compliance, with an F value of 31.470 and an R² value of 0.473, meaning that 47.3% of the variation in compliance is explained by the model. These findings suggest that strict and consistent enforcement of tax penalties is more effective in improving taxpayer compliance than relying solely on awareness efforts, offering valuable insights for local governments to enhance motor vehicle tax revenue.
The Impact of Fiscal Policy on Addressing Economic Inequality in Jayapura City, 2014-2023 Dodop, Debora; Urip S, Transna Putra; Timisela, Stephanny Inagama; Iwo, Lidiah Tereda; Sinaga, Syamsidar; Marey, Dominggus
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4198

Abstract

Economic inequality remains a persistent challenge in regional development, particularly in eastern Indonesia, including Jayapura City. This study aims to examine the impact of regional fiscal policy, specifically government expenditure on social programs, education, health, and infrastructure, on income inequality in Jayapura City during the period 2014–2023. The study employs a quantitative approach using multiple linear regression analysis based on secondary data obtained from the Regional Budget (APBD) and Statistics Indonesia (BPS). The results indicate that, simultaneously, the four categories of regional expenditure do not have a statistically significant effect on income inequality, although the regression model explains 62.2% of the variation in inequality. Partially, social expenditure shows a positive effect that approaches statistical significance, while expenditures on education, health, and infrastructure do not demonstrate a significant influence. These findings suggest that the effectiveness of regional fiscal spending in reducing income inequality in Jayapura City remains limited. Therefore, improvements in the quality of budget allocation, spending efficiency, and targeting accuracy are essential. This study provides important policy implications for local governments in formulating more inclusive and inequality-oriented fiscal strategies.
The Influence of Economic Growth on Regional Original Revenue in Jayapura City, 2014–2023 Iqbal, Muh.; Antoh, Agustina Ester; Indahyani, Rachmaeny; Urip S, Transna Putra; Rusianti, Anita; Kbarek, Maria
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4341

Abstract

Economic growth plays an important role in strengthening local fiscal capacity, particularly through Regional Original Revenue, which reflects the financial independence of local governments. This study analyzes the effect of economic growth on Regional Original Revenue in Jayapura City during the period 2014–2023 using a quantitative approach. The research applied classical assumption tests, including normality, autocorrelation, and heteroscedasticity, followed by simple linear regression, hypothesis testing, and coefficient of determination analysis. The results indicate that the model meets all statistical assumptions, ensuring its validity for interpretation. The analysis reveals a positive and significant relationship between economic growth and Regional Original Revenue, supported by a t-test significance of 0.001, which is less than the 0.05 criterion. The coefficient of determination (R²) is 0.752, showing that 75.2% of the variation in Regional Original Revenue is explained by economic growth, while 24.8% is influenced by other factors. The study concludes that sustained economic growth is crucial for strengthening fiscal independence in Jayapura City.