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All Journal Journal of Innovative and Creativity
Jamillullah
Universitas Palangka Raya
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Dinamika Inflasi, Kemiskinan, Dan Kependudukan Dalam Mempengaruhi Realisasi Pajak Daerah Di Kalimantan Tengah Dicky Perwira Ompusunggu; Suherman; Jamillullah; Augusta Rowa; Renanda Indah Doharma Silalahi; Rebecca Rosalia Nainggolan
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1022

Abstract

This study aims to analyze the influence of inflation, poverty rate, and population on regional tax revenue realization in Central Kalimantan Province during the 2015–2024 period. A quantitative approach was employed using multiple linear regression analysis. The data used were secondary data obtained from the Central Bureau of Statistics (BPS). The results indicate that inflation, poverty rate, and population simultaneously have a significant effect on regional tax realization, with an F-value of 4.347 and significance level < 0.05. Partially, the poverty rate and population have a significant positive effect, while inflation has no significant effect. The coefficient of determination (R²) is 0.938, which means that 93.8% of the variation in regional tax realization is explained by the model. These findings suggest that an increase in regional tax revenue does not necessarily lead to a reduction in poverty, emphasizing the importance of integrated fiscal strategies that consider demographic and social welfare aspects.
Evaluasi Faktor Ekonomi dan Sosial dalam Optimalisasi Penerimaan Pajak Daerah Di Kabupaten Seruyan Dicky Perwira Ompusunggu; Jamillullah; Juhi Chawala; Adinda Aulia Hafsari; Kristina Ringka; Friady; Mikarter Wendra
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1053

Abstract

The objective of this study is to analyze various factors influencing regional tax revenue in Seruyan Regency, Central Kalimantan, and assess the extent to which economic and social variables contribute to optimizing tax income. This research employs a quantitative approach using the multiple linear regression method over a 14-year period (2011–2024), with data sourced from the Central Bureau of Statistics and the Department of Youth, Sports, Tourism, and Culture of Seruyan Regency. The study utilizes secondary data, including Regional Tax Realization, Economic Growth, Inflation, Poverty Rate, Population, and Number of Tourists. The results of the t-test and F-test indicate that none of the variables have a significant impact on regional tax revenue in Seruyan Regency, as their significance values exceed 0.05 and t-values are lower than the t-table value (2,306). Meanwhile, the R Square value of 0.570 suggests that these variables contribute 57.0% to regional tax revenue, while the remaining 43.0% is influenced by other factors beyond the model. This finding highlights that regional tax revenue is not solely dependent on the analyzed economic factors but is also affected by fiscal policies, investment trends, and broader socio-economic dynamics.
Co-Authors Adinda Aulia Hafsari Augusta Rowa Friady Juhi Chawala Kristina Ringka Mikarter Wendra Rebecca Rosalia Nainggolan Renanda Indah Doharma Silalahi Suherman