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Wildan Ahmil Kautsar
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INDONESIA
Jurnal Perpajakan dan Keuangan Publik
Published by AP Pustaka
ISSN : -     EISSN : 29860814     DOI : https://doi.org/10.15575/jpkp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, April and October, by Departement of Public Administration Faculty of Sosial dan Political Sciences UIN Sunan Gunung Djati Bandung. Jurnal Perpajakan dan Keuangan Publik intends to to encourage academics to publish their ideas, empirical studies, and valid research results so that they are expected to provide various solutions in dealing with issues and challenges of Taxation and Public Finance both in regional and national context. This journal covers a number of topics related to Taxation, Public Finance, Public Budgeting, Tax Policy, and other issue related to Tax and Public Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 61 Documents
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Determinants of Grant Absorption in Indonesia: Evidence from Fiscal Capacity, Grant Management Experience, and Regional Heterogeneity Farisa Noviyanti
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.54276

Abstract

This study examines how local fiscal capacity and previous grant management experience influence grant absorption performance in Indonesia. Grants are a crucial component of development funding with specific purposes and are executed through formal agreements. Because grants often require pre-financing, local fiscal capacity becomes an important determinant when proposing recipients, as stipulated in existing regulations. Using panel data from 546 regional governments for 2019–2023, this study applies fixed-effects and random-effects regressions with clustered standard errors. The analysis first tests aggregate grant absorption and then examines differences by funding source: foreign loans (FL), foreign grants (FG), and domestic revenues (DR). Results show heterogeneous effects: fiscal capacity negatively affects FL absorption but positively affects FG, while neither overall grants nor DR grants are significantly influenced. Prior grant management experience improves FL absorption but has no significant effect on FG or DR. The interaction between fiscal capacity and experience is marginally positive for FL but strongly negative for FG, indicating distinct moderation patterns across funding types. Audit quality shows no direct relationship with absorption, while geographic disparities persist, with Java outperforming eastern regions. These findings highlight the need for tailored grant absorption strategies that consider both funding characteristics and regional capacity gaps.
Zakat Fund Collection Optimization Strategy Based on Digital Technology: An Empirical Study in West Java Jalaludin Al Mahali; Irfan Syauqi Beik; Ahmad Juwaini; Qurroh Ayuniyyah
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.55493

Abstract

Indonesia has enormous national zakat potential exceeding IDR 300 trillion; however, its realization remains very low, at only around 3.9%–5%. This gap has significant social implications, particularly in limiting the optimal distribution of zakat for poverty alleviation, social welfare improvement, and economic empowerment of vulnerable communities. This study aims to formulate a strategy for optimizing zakat collection in the West Java region by identifying and prioritizing the most influential determinant factors, particularly trust, technology adoption, and institutional capacity in digital zakat management. The study employs the Analytical Hierarchy Process (AHP) method involving seven experts through Focus Group Discussions (FGDs) and in-depth interviews. The results indicate that building communication and trust is the top strategic priority with the highest weight (0.368). Muzakki is identified as the most influential key actor across all decision factors. The managerial implications for Zakat Management Organizations (OPZ) highlight the need to strengthen a transparent digital ecosystem and collaborate with local figures to build social proof and enhance muzakki loyalty. In addition, digitalization should evolve beyond functioning merely as a payment channel into an integrated information ecosystem capable of providing real-time transparency reports to meet the expectations of digitally literate zakat payers. Strategic partnerships with fintech platforms, e-commerce, and community networks remain important as long-term reinforcement to expand outreach, particularly among digitally active younger generations.
University Tax Centres Role: A perspective of The Slippery Slope Theory Norbertus Purnomolastu; Dian Anita Nuswantara; Lintang Venusita; Nirma Kurriwati; Yuni Khoirotul Abdiyah
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.55223

Abstract

Written briefly in English and Indonesian in one paragraph of 150-300 words, Small and Medium Enterprises (SMEs) are vital economic contributors, yet their tax compliance remains a persistent challenge due to systemic and resource-based barriers. This research aims to explore the multifaceted reasons behind SME tax non-compliance and analyze the strategic role of university tax centers in addressing these issues. Adopting a qualitative approach, semi-structured interviews were conducted with 15 key informants in Surabaya, Indonesia, including taxation lecturers, SME owners, and financial department heads. The results reveal that SME non-compliance is primarily driven by a lack of tax awareness, legal complexity, distrust in government institutions due to perceived corruption, and prevailing social norms of tax avoidance. University tax centers effectively mitigate these challenges by providing targeted educational programs, personalized consulting services, and acting as trusted intermediaries to bridge the gap between taxpayers and authorities. This study concludes that university tax centers are pivotal in fostering a sustainable culture of compliance and reducing administrative burdens for the SME sector. The research contributes to the Slippery Slope Theory by demonstrating how academic institutions can prevent the escalation of non-compliance through early intervention and informed support, offering a novel institutional perspective on SME tax behavior.
Stakeholder Synergy among Government, MSME Actors, and Community toward Sharia Well-Being: A Case Study of Medali Mas Woven Ikat MSME in Kediri Binti Mutafarida; Zulmi Ramdani; Moh. Farih Fahmi; Yopi Yudha Utama; Ning Purnama Sariati; Widya Ratna Sari
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.56062

Abstract

This study examines how stakeholder synergy contributes to Sharia well-being through Medali Mas Woven Ikat Micro, Small, and Medium Enterprise (MSME) in Kediri City, Indonesia. The study is motivated by the limited number of studies that integrate stakeholder collaboration, Local Economic Development (LED), and maqashid al-shariah perspectives in explaining community welfare through cultural-based MSMEs. While previous studies have largely focused on economic and social outcomes, limited attention has been given to multidimensional well-being encompassing religious, intellectual, health, and intergenerational dimensions. A descriptive qualitative approach was employed using observations, open-ended interviews, and documentation. Informants consisted of MSME owners, permanent and freelance employees, community members, and representatives from Bank Indonesia and the Kediri City Government. Data were analyzed through data reduction, data display, and conclusion drawing, while source triangulation was applied to enhance the trustworthiness of the findings. The findings indicate that stakeholder synergy among government institutions, Medali Mas Woven Ikat MSME, and the Bandar Kidul community contributes to Sharia well-being through capital assistance, marketing support, training programs, comparative study visits, and employment creation. Government institutions provide strategic support through policy facilitation, market access, and capacity-building programs, while MSMEs serve as drivers of local economic development through innovation and job creation. Community participation strengthens the sustainability of these initiatives by supporting production activities and participating in empowerment programs. These collaborative efforts contribute to the dimensions of maqashid al-shariah, namely religious well-being (ad-din), personal well-being (an-nafs), intellectual well-being (al-aql), wealth well-being (al-mal), and family well-being (an-nasl). This study contributes to the literature by integrating Local Economic Development and maqashid al-shariah perspectives in understanding stakeholder collaboration within cultural-based MSME development and its contribution to multidimensional community well-being.
Internal Control System of On-Street Parking Retribution Based on the COSO Framework: A Case Study of the Parking Management Unit (UPT Parkir) of the Padang City Transportation Departement Putri Alia Sakina; Agus Suryono; I Gede Eko Putra Sri Sentanu
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.56076

Abstract

On-street parking retribution is a strategic component of local own-source revenue (PAD); however, its management in Padang City continues to face potential revenue loss, as revenue realization has consistently fallen short of targets and discrepancies exist between actual field collections and officially reported remittances. This study analyzes the internal control system governing on-street parking retribution management using the COSO Framework to identify systemic weaknesses that allow potential revenue loss to persist. Employing a qualitative approach with a single-case study design at the Parking Management Unit (UPT), data were collected through semi-structured interviews, non-participant observation, and document analysis, and were analyzed using the Miles and Huberman interactive model. The findings reveal that all five COSO components have not functioned effectively: the control environment is weak, risk assessment is not conducted systematically, control activities remain largely manual, information flows are incomplete, and monitoring activities are inconsistent. These weaknesses are further exacerbated by a multi-layered collection structure involving parking attendants, parking contractors, and the Parking Management Unit (UPT). The study recommends institutional reform, digitalization of parking retribution collection, standardization of procedures, and more consistent oversight. This research contributes to the literature by demonstrating how a multi-layered collection structure and the dominance of informal relationships undermine the effectiveness of all COSO components, thereby creating systemic vulnerabilities to potential revenue loss.
Budget Efficiency and Service Effectiveness in CRM Digitalization: A Study of Satpol PP DKI Jakarta Revi Majiza Putra; Hadi Prabowo; Hyronimus Rowa; Udaya Madjid
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.56244

Abstract

Digital transformation through the Citizen Relationship Management (CRM) system has significantly streamlined the administrative handling of public complaints within the Jakarta Provincial Civil Service Police Unit (Satpol PP). However, a high rate of recurring violations at the same locations indicates that administrative completion—marking a report as "resolved" in the system—does not always lead to the substantive resolution of problems in the field. This study examines CRM digitalization from the perspective of public service budget efficiency and effectiveness to determine how digital governance can better support long-term urban order. Using an exploratory qualitative approach and thematic analysis via NVivo software, the research identifies an "efficiency paradox". While Satpol PP achieves a high administrative resolution rate of 93.03%, budget inefficiencies persist because the current system is primarily reactive. Operational resources are frequently wasted on the repetitive deployment of personnel and vehicles to address identical, chronic violations that the system fails to mitigate through early detection. The study concludes that current digitalization remains at an administrative layer and must transform into a mitigative approach. As a primary scientific contribution, the research formulates the CRM-Mitigation Layer model. This model integrates predictive analytics and cross-agency coordination to shift the organization from reactive enforcement to proactive, data-driven budgeting. By focusing on early-warning mitigation and resolving the root causes of incidents, this model enhances public value by ensuring state resources are used for sustainable problem-solving rather than repetitive administrative tasks.
Regional Own-Source Revenue, Regional Innovation, and Poverty Depth: The Mediating Role of Regional Development in Indonesia Yass Andria; Dyah Poespita Ernawati
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.55816

Abstract

This study examines the effects of Regional Own-Source Revenue (PAD) and the Regional Innovation Index (RII) on the Regional Development Index (IMD) and their implications for the Poverty Gap Index (IKK) across 34 Indonesian provinces during the 2018–2024 period. Although fiscal decentralization has expanded the role of local governments in development financing, regional disparities in poverty depth remain persistent, particularly between western and eastern Indonesia. This study addresses this issue by developing a mediation-based panel data model that integrates fiscal capacity, government innovation, regional development performance, and delayed fiscal transmission. Using a balanced panel of 238 province-year observations, the analysis applies a Fixed Effect Model with robust standard errors, supported by panel specification tests, classical assumption diagnostics, mediation testing, and a one-period lag structure for PAD. The results show that PAD and RII have positive and significant effects on IMD, indicating that fiscal capacity and regional innovation contribute to stronger development performance. PAD, RII, and IMD also have negative and significant effects on IKK, confirming that fiscal resources, innovation capacity, and development outcomes are associated with lower poverty depth. The lagged PAD variable produces a stronger negative effect than current PAD, suggesting that local fiscal resources require at least one budget cycle before generating measurable welfare impacts. Mediation analysis confirms that IMD partially mediates the effects of PAD and RII on IKK, these findings imply that poverty-depth reduction requires not only stronger local revenue and innovation, but also effective conversion of fiscal and institutional capacity into inclusive regional development. The study contributes to fiscal decentralization and public sector innovation literature by highlighting the mediating role of development performance and the delayed nature of fiscal impacts on poverty depth.
Understanding Tax Engagement Challenges among Unstructured MSMEs: A Contextual Behavioral Perspective from Bali’s Tourism Economy Alifia Ainun Nisa; Agustin Fadjarenie; Ronny Andesto; Deden Tarmidi; Dyah Rizkyan Dewi
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57290

Abstract

This study examines how unstructured MSMEs in Bali’s tourism areas perceive digital tax administration and how behavioral, cultural, and institutional factors influence their tax engagement. Using an interpretive qualitative approach, we conducted semi-structured interviews with 12 participants, including MSME operators, tax officials, academic experts, and a cultural informant. Data were analyzed using reflexive thematic analysis. The findings reveal five key themes: limited understanding of digital taxation despite the adoption of digital payments; differences in digital and tax engagement among participants; the importance of community values and traditional institutions; limited tax socialization; and low awareness of tax-related risks. The study identifies compliance distance as a condition where potential taxpayers have limited connection with formal tax systems, rather than as deliberate non-compliance. It proposes the Value-Based Tax Governance Compliance Model as a contextual extension of existing tax compliance perspectives by incorporating community values and informal governance institutions. The Contextual Behavioral Compliance Framework (CBCF) is presented as a policy-oriented framework requiring further empirical testing for inclusive digital tax strategies.
Procedural and Fiscal Customs Facilities in Enhancing the Competitiveness of Indonesia's Manufacturing Industry: A Systematic Literature Review Suwondo Suwondo; Kadarisman Hidayat; Ari Darmawan
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57389

Abstract

Trade facilitation through customs instruments is central to Indonesia's efforts to strengthen manufacturing competitiveness, yet the evidence on how procedural facilities (Authorized Economic Operator/AEO, Mitra Utama Kepabeanan/MITA, the National Logistics Ecosystem/NLE, and the Indonesia National Single Window/INSW) and fiscal facilities (Bonded Zones, Kemudahan Impor Tujuan Ekspor/KITE, and Special Economic Zones) contribute to competitiveness remains fragmented across disciplines and rarely synthesized with methodological transparency. This study conducts a systematic literature review (SLR) guided by the PRISMA 2020 protocol to map, critically appraise, and synthesize the evidence base. Searches were carried out in Google Scholar, DOAJ, ResearchGate, IDEAS/RePEc, and Indonesian institutional repositories using a documented, database-specific search string, with the final search conducted on 15 July 2026. Methodological quality was appraised using the Mixed Methods Appraisal Tool (MMAT 2018). Of 215 records identified, 19 empirical or conceptual studies met the eligibility criteria through the database search, supplemented by 10 additional foundational theoretical and methodological references obtained through backward citation tracking, yielding 29 sources in the final synthesis. The review finds that procedural facilities primarily operate by reducing time, uncertainty, and inspection intensity, while fiscal facilities primarily operate by reducing production costs and improving cash flow; both influence competitiveness indirectly through intermediate variables such as logistics efficiency and supply continuity, moderated by firm size, sector, institutional quality, digital readiness, and regional infrastructure. Evidence on outcomes is mixed rather than uniformly positive, and access to procedural facilities such as AEO and MITA is disproportionately concentrated among large, highly compliant firms, raising equity concerns for SMEs. This review proposes an intermediate-variable conceptual framework (Customs Facilities → Customs and Logistics Efficiency → Firm-Level Outcomes → Manufacturing Competitiveness, moderated by institutional quality, digital readiness, firm size, and sector) and offers a transparent evidentiary basis for future firm-level and sector-specific empirical research.
Strengthening Social Capital in Motor Vehicle Tax Services: Developing a Regional Tax Governance Model in West Java Province Mohamad Deni Zakaria; Nurliah Nurdin; Marja Sinurat; Tjahjo Suprajogo
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57548

Abstract

Motor Vehicle Tax (MVT) is one of the principal sources of Regional Original Revenue (PAD) in West Java Province. Although MVT revenue has continued to increase, persistently high tax arrears indicate that improvements in public services and digital transformation alone have not been sufficient to foster sustainable voluntary taxpayer compliance. This study aims to examine the implementation of social capital in Motor Vehicle Tax services in West Java Province based on Robert D. Putnam’s dimensions of network, trust, and norms, and to develop a social capital-based model for strengthening regional tax governance. A qualitative case study approach was employed. Data were collected through in-depth interviews with 25 participants representing the Regional Revenue Agency (Bapenda), Samsat officers, the Indonesian National Police, PT Jasa Raharja, and taxpayers across five Samsat offices, complemented by observations and document analysis. The findings indicate that the network dimension is manifested through collaboration among Bapenda, the Indonesian National Police, PT Jasa Raharja, banking institutions, and digital payment platforms, which expands service accessibility and administrative efficiency. The trust dimension has been strengthened through service transparency, digital transformation, and simplified administrative procedures, although these improvements have not yet fully translated into voluntary taxpayer compliance. Meanwhile, the norms dimension remains relatively weak because taxpayer behavior continues to be influenced more by sanctions and policy incentives than by collective civic awareness. Based on these findings, this study proposes a Social Capital-Based Motor Vehicle Tax Service Model, which conceptually explains how the interaction of network, trust, and norms may strengthen voluntary taxpayer compliance and contribute to more effective regional tax governance.

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