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All Journal Jurnal Riset Akuntansi Kontemporer TSARWATICA (Islamic Economic, Accounting, and Management Journal)
Rochma Sudiati
Universitas Negeri Jakarta, Indonesia
Religion Economics, Econometrics & Finance

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ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL BUDGET REALIZATION IN BANTEN PROVINCE FOR 2020–2024: A REGIONAL FISCAL BALANCE PERSPECTIVE Septi Nurmalita; Rochma Sudiati; Deas Shaqilla Putri
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1536

Abstract

This study analyzes the effectiveness and efficiency of the realization of the Regional Revenue and Expenditure Budget (APBD) of Banten Province for the years 2020–2024 and its implications for the region's fiscal balance. Using a descriptive qualitative approach and ratio analysis, the study evaluates the performance of revenue realization, expenditure efficiency, and trends in fiscal balance. The results indicate that regional revenue realization generally falls into the effective to highly effective category, reflecting strong fiscal capacity. However, expenditure efficiency shows fluctuations, with two years classified as efficient and the remaining three years as less efficient or inefficient, indicating the need to strengthen budget discipline. In terms of fiscal balance, Banten Province experienced a surplus in 2020 and 2024, while in 2021–2023, a deficit occurred, though still within moderate limits. These findings highlight the importance of improving fiscal management and budget planning to maintain regional fiscal stability sustainably. This research provides empirical contributions to local governments in enhancing APBD performance and strengthening long-term fiscal independence.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Ayatulloh Michael Musyaffi; Hera Khairunnisa; Wahyu Wastuti; Unggul Purwohedi; Muhammad Yusuf; Rochma Sudiati; Christian Wiradendi Wolor; Maulana Amirul Adha
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
Co-Authors Ayatulloh Michael Musyaffi Christian Wiradendi Wolor Deas Shaqilla Putri Hera Khairunnisa Maulana Amirul Adha Muhammad Yusuf Septi Nurmalita Unggul Purwohedi Wahyu Wastuti