<span lang="EN-US">Tembakau merupakan salah satu komoditas perdagangan yang bernilai tinggi dan mampu menggerakan ekonomi nasional. Pembentukan Kawasan Industri Hasil Tembakau (KIHT) dimaksudkan <span>untuk memberikan kemudahan dan pembinaan bagi pengusaha hasil industri tembakau serta menumbuhkan industri lokal. Penelitian ini dilakukan untuk menganalisis potensi Pembentukan Kawasan Industri Hasil Tembakau (KIHT) di Kabupaten Ciamis dalam perspektif Ekonomi.</span><span> Metode yang digunakan yaitu analisis deskriftif Kualitatif. Hasil Penelitian menunjukan Kabupaten Ciamis layak untuk mendirikan Kawasan Industri Hasil Tembakau (KIHT) dilihat berdasarkan potensi ketersediaan bahan baku lokal, penyerapan tenaga kerja, peningkatan kontribusi PDRB, peningkatan investasi dan peningkatan penerimaan cukai hasil tembakau</span>.</span>

The economy of a region has entered a new phase where the sources of competitive advantage have changed. The advantages of an economy are not only derived from technology and resources. One of the sources of competitive advantage is the existence of business innovation by promoting local wisdom. Local wisdom is the result of interaction between the community and the environment, thus it is hoped that it can help the community itself. Local wisdom becomes the core of efforts to improve the economy of a region. However, the existence of cooperatives is decreasing, which is influenced by internal and external factors of the cooperative itself. Cooperatives are part of the economy and must further improve competitiveness by conducting business innovations. Competitive advantage based on business innovation should be prioritized because it has a long life and durability. The specific objective of this research is to obtain a cooperative model based on local wisdom business innovation. The data source of this research is the cooperative selected purposively and referred to by the local Cooperative Office. The method used is phenomenology, data were collected using literature study and field studies (observation, interviews, documentation), qualitative data analysis techniques. The results of this study with the discovery of a cooperative model based on business innovation. Local wisdom is expected to be applied by other cooperatives so that cooperatives can be more developed, healthy in management so that they can improve the regional economy.

This study aims to analyze the effect of using e-filling on individual taxpayer compliance by including the role of digital tax socialization to strengthen the relationship between the two. The new contribution of this research is to combine literature e-filling, digital tax outreach, and individual taxpayer compliance which were previously examined separately. The primary data for this study came from a questionnaire given to 100 individual taxpayers at KPP Pratama Ciamis. Purposive sampling was used to select the sample for this study. The Partial Least Square method and the SmartPLS tool are used to test the research variables. The results of the study show that e-filling has a positive effect on individual taxpayer compliance. The next result is that digital tax socialization is not significant in strengthening the positive effect of e-filling on individual taxpayer compliance. The practical contribution in this study is by finding that digital tax socialization directly has a positive relationship with individual taxpayer compliance. The results of our study support the commitment of various countries to carry out tax reform in a modern direction. Keywords: E-filling; Digital Tax Socialization; Individual Taxpayer Compliance; Tax Authorities

The regional autonomy system provides an opportunity for regions in the territory of Indonesia to utilize their sources of income independently so that the implementation of development in the regions does not only rely on finance from the central government. In this study, we are of the opinion that regions that are able to optimize their local own revenue will have an impact on increasing local financial independence. Local financial independence is the ability of a region to finance development in its area. Our other opinion assumes that the relationship between localown revenue and the local financial independence can be strengthened by the implementation of decentralization. With good decentralization, local governments are more transparent in providing all information to the public, can increase accountability because public services are getting closer, local governments can take strategic decisions, improve fiscal management, improve economic growth and market security. The new contribution of this study is related to the literature of the merging of the relationship between local own revenue, decentralization, and local financial independence that was built through Moderated Regression Analysis (MRA) evidence in one of the regions in Indonesia, namely Ciamis. The results of the study show that regional local own revenues influence local financial independence. Meanwhile, decentralization which is proxied using local government expenditures is able to strengthen the relationship of local own revenues to local financial independence. So it can be concluded that the effective implementation of decentralization is able to encourage an increase in regional income that comes from its own sources to realize financial independence in the region. Keywords—Decentralization, Local Financial Independent, Local Own Revenue. Abstrak Sistem otonomi daerah memberikan kesempatan kepada daerah-daerah di wilayah Indonesia untuk memanfaatkan sumber-sumber pendapatannya secara mandiri agar pelaksanaan pembangunan di daerah tidak hanya mengandalkan keuangan yang berasal dari pemerintah pusat. Dalam studi ini, kami berpendapat bahwa daerah yang mampu mengoptimalkan pendapatan asli daerahnya akan berdampak terhadap meningkatnya kemandirian keuangan daerah. Kemandirian keuangan daerah adalah kemampuan suatu daerah dalam membiayai pembangunan di daerahnya. Pendapat kami lainnya menganggap bahwa hubungan pendapatan asli daerah dengan kemandirian keuangan daerah dapat diperkuat oleh pelaksanaan desentralisasi yang baik. Dengan desentralisasi yang baik maka pemerintah daerah lebih transparan dalam memberikan semua informasi kepada publik, dapat meningkatkan akuntabilitas karena pelayanan publik menjadi lebih dekat, pemerintah daerah dapat mengambil keputusan yang strategis, meningkatkan manajemen fiscal, meningkatkan pertumbuhan ekonomi dan keamanan pasar. Kontribusi baru dari studi ini adalah menyangkut literature penggabungan hubungan antara pendapatan asli daerah, desentralisasi, dan kemandirian keuangan daerah yang dibangun melalui Moderated Regression Analysis (MRA) bukti pada salah satu daerah di Indonesia, yaitu Ciamis. Hasil studi menunjukan bahwa pendapatan asli daerah berpengaruh terhadap kemandirian keuangan daerah. Sementara itu desentralisasi yang diproksi menggunakan pengeluaran pemerintah daerah mampu memperkuat hubungan pendapatanasli daerah terhadap kemandirian keuangan daerah. Jadi dapat disimpulkan bahwa pelaksaksanaan desentralisasi yang efektif mampu mendorong peningkatan pendapatan daerah yang berasal dari sumber-sumbernya sendiri untuk mewujudkan kemandirian keuangan di daerah. Kata kunci—Desentralisasi, Kemandirian Keuangan Daerah, Pendapatan Asli Daerah.