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Wildan Ahmil Kautsar
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wildanahmil@uinsgd.ac.id
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jpkp@uinsgd.ac.id
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Gedung FISIP Lt. 1 UIN Sunan Gunung Djati Bandung Jl. A.H. Nasution No.105, Cibiru, Kota Bandung 40614
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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 52 Documents
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Determinants of Grant Absorption in Indonesia: Evidence from Fiscal Capacity, Grant Management Experience, and Regional Heterogeneity Noviyanti, Farisa
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 Al Mahali, Jalaludin; Beik, Irfan Syauqi; Juwaini, Ahmad; Ayuniyyah, Qurroh
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.

Page 6 of 6 | Total Record : 52

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