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All Journal Jurnal Teknologi dan Manajemen Industri Terapan Amnesty: Jurnal Riset Perpajakan
Nurfiza Widayati
Mulawarman University
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering

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Pengaruh Belanja Daerah dan Deviden Atas Penyertaan Modal Pemerintah Daerah Terhadap Produk Domestik Regional Bruto dan Desentralisasi Fiskal Kabupaten Kutai Timur Nurfiza Widayati; Selly Swandari; Akbar Lufi Zulfikar
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 3 No. I (2024): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v5i2.1713

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja daerah dan dividen atas penyertaan modal pemerintah daerah terhadap Produk Domestik Regional Bruto (PDRB) dan derajat desentralisasi fiskal di Kabupaten Kutai Timur selama periode 2011–2022. Penelitian menggunakan data sekunder time series yang diperoleh dari Badan Pengelola Keuangan dan Aset Daerah, Badan Pendapatan Daerah, dan Badan Pusat Statistik Kabupaten Kutai Timur. Analisis dilakukan melalui dua sub-struktur persamaan untuk menguji hubungan langsung dan tidak langsung antarvariabel. Variabel belanja daerah, dividen, dan PDRB ditransformasi ke dalam logaritma natural, sedangkan derajat desentralisasi fiskal diukur menggunakan rasio Pendapatan Asli Daerah (PAD) terhadap total penerimaan daerah. Hasil penelitian menunjukkan bahwa belanja daerah berpengaruh positif dan signifikan terhadap PDRB, sementara dividen atas penyertaan modal berpengaruh positif tetapi belum signifikan. Pada model derajat desentralisasi fiskal, belanja daerah, dividen, dan PDRB belum menunjukkan pengaruh yang signifikan secara statistik. Temuan ini menunjukkan bahwa instrumen fiskal daerah lebih berperan dalam mendorong aktivitas ekonomi regional daripada dalam meningkatkan kemandirian fiskal daerah. Penelitian ini menegaskan pentingnya peningkatan kualitas belanja publik, optimalisasi kinerja BUMD, dan penguatan basis PAD untuk mendukung pembangunan daerah yang lebih berkelanjutan.
The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sitti Rahma Sudirman; Nurfiza Widayati; Yunita Fitria; Muh Ainul Yaqin
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

Abstract

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.
Co-Authors Akbar Lufi Zulfikar Muh Ainul Yaqin Selly Swandari Sitti Rahma Sudirman Yunita Fitria