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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Izaac Tonny Matitaputty
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Economics, Econometrics & Finance

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Strategy to Accelerate the Utilization of Tatanggo Terminal as a New Economic Growth Lever in Buru Regency Jamaludin Samak; Maryam Sangadji; Izaac Tonny Matitaputty
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9117

Abstract

Tatanggo Terminal in Buru Regency was built as a transportation hub and new economic growth center, but until 2025 it did not function as planned. This study aims to: (1) identify the factors causing the terminal's non-functioning, (2) analyze the potential of Tatanggo Terminal in supporting local economic growth, and (3) formulate strategies to accelerate terminal utilization. The study used a qualitative approach with a case study design through in-depth interviews, field observations, and document analysis. Data analysis was carried out using the Miles & Huberman model, followed by strategic analysis of SWOT, IFAS, EFAS, and the IE Matrix. The research results show that there are five main factors that cause Tatanggo Terminal to not function: (1) non-comprehensive planning, (2) weak institutions and enforcement of regulations, (3) lack of transportation route connectivity, (4) community socio-economic preferences for the Old Market, and (5) local political intervention. Nevertheless, the terminal has great potential as a distribution center for agriculture, horticulture, fisheries, and MSMEs along with the growth of public consumption, the increase in the number of vehicles, and the saturation of the Old Market's space capacity. The results of the SWOT.IFAS.EFAS analysis place Tatanggo Terminal in the "turnaround strategy" quadrant, indicating the need for internal strengthening to capture large external opportunities. Recommended acceleration strategies include (1) the formation of a Terminal UPT, (2) route arrangement, (3) facility revitalization, (4) economic cluster development, (5) increasing community participation, and (6) policy consistency between leadership periods
Analysis of Factors Affecting The Effectiveness of Land And Building Tax Revenue in Rural-Urban Areas in South Buru District Afifudin Latuconsina; Djufri Rays Pattilouw; Izaac Tonny Matitaputty
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9179

Abstract

The realization of Rural-Urban Land and Building Tax (PBB-P2) revenue in South Buru Regency is often not commensurate with the existing potential. This condition indicates obstacles in optimizing regional revenue sourced from the tax sector. This study aims to analyze the factors that influence the effectiveness of PBB-P2 revenue in South Buru Regency. The factors studied include taxpayer compliance, the tax collection system, and the quality of tax apparatus services. The study used a quantitative approach with a regression analysis method to examine the influence of these variables on the effectiveness of PBB-P2 revenue. The results show that the level of tax revenue effectiveness from 2020 to 2024 is classified as ineffective only in 2022, because in that year the effectiveness value is in the less effective category. The results of the partial multiple linear regression test indicate that the variables of taxpayer compliance, the tax collection system, and service quality have no significant effect on the effectiveness of tax revenue in South Buru Regency. However, all three variables simultaneously have a significant effect on the effectiveness of tax revenue in the region. Thus, the South Buru Regency Government needs to improve taxpayer compliance, the collection system, and the quality of services so that the effectiveness of tax revenue is more optimal.
Co-Authors Afifudin Latuconsina Djufri Rays Pattilouw Jamaludin Samak Maryam Sangadji