Pengaruh beberapa sektor ekonomi terhadap pajak, retribusi dan pendapatan asli daerah

Safitri, Rizqi; Priyagus, Priyagus; Ulfah, Yana

doi:10.30872/jkin.v18i4.10560

Cited by 3 publications

(3 citation statements)

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“…The test results on the second hypothesis show that before being moderated by the quality of the rule of law, the proportion of the industrial sector has no influence on the VAT Ratio of State Revenue. This finding is not in line with the findings of Piancastelli (2001) which states that the proportion of the industrial sector has a positive influence on the tax ratio, on the other hand, this is in line with the research of Safitri et al (2021) which found that the proportion of the industrial sector has no effect on tax revenue due to the majority of industrial businesses doing tax planning in a legal way, thus the tax paid will be smaller so that the amount of the company's effective tax rate (TPE) is smaller and causes discretionary tax avoidance to rise. This is also supported by the theory of political power which states that large companies will have large resources and can influence the political process so that policies taken by the government tend to favor and benefit large companies (Mudhoffir, 2014).…”

Section: Effect Of Industry Sector Proportion On Vat To State Revenue...contrasting

confidence: 76%

Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law as a Moderating Variable

Noya,

Wijaya,

Hutagaol

2023

Jurnal Pajak dan Keuangan Negara

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This study aims to determine how much the agricultural, industrial and service sectors affect Value Added Tax revenues in low and lower middle income countries with rule of law as moderating variable. The independent variables used in this study are the proportion of the agricultural sector to GDP, the proportion of the industrial sector to GDP, the proportion of the service sector to GDP, the dependent variable used is VAT revenue while the moderating variable is the rule of law. This study uses secondary data with a population of 27 countries with low and lower middle income in a span of seven years, from 2009 to 2015. The statistical method used in this study is quantitative method with multiple linear regression using panel-corrected standard error regression model. The results showed that before being moderated by the rule of law, the agricultural, industrial and service sectors had no effect on VAT revenues. But after being moderated by the rule of law, the agricultural, industrial and service sectors have a positive influence on VAT revenues. Thus, the government is expected to focus attention on the rule of law. Good rule of law will increase investor confidence in the existence of applicable laws and also related to property rights, law enforcement officers, courts and also low levels of crime and violence which ultimately increase tax revenues reflected in increased VAT revenues.

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Section: Effect Of Industry Sector Proportion On Vat To State Revenue...contrasting

confidence: 76%

Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law as a Moderating Variable

Noya,

Wijaya,

Hutagaol

2023

Jurnal Pajak dan Keuangan Negara

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“…Menurut Undang Undang Republik Indonesia Nomor 10 Tahun 2009 tentang Kepariwisataan, Wisata adalah kegiatan perjalanan atau sebagian dari perjalanan tersebut bersifat sukarela serta bersifat sementara untuk menikmati objek dan daya tarik sebuah destinasi wisata [2]. Sektor pariwisata merupakan sektor pembangunan di bidang ekonomi yang potensial untuk dikembangkan sebagai upaya pendapatan daerah dan dapat dijadikan sektor unggulan yang menyumbang banyak pada Pendapatan Asli daerah (PAD) khususnya pada retribusi jasa [3]. Industri pariwisata mempunyai peranan penting dalam upaya pembangunan dan pengembangan ekonomi suatu daerah.…”

Section: Pendahuluanunclassified

Analisis penggunaan website jatim travel monitor sebagai sarana pendukung pendapatan asli daerah di Jawa Timur

Novitasari

Oktafia

2023

bemas

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East Java has very diverse tourism where this sector can support Regional Original Income (PAD) through tourist fees. The obstacles faced in the tourism sector in East Java are the absence of data collection, tourism registration still uses a manual process, and is not updated in real time and there is no platform that can reach thousands of Tourist Attractions. There is a need for development in the tourism sector, one of which is through digitalization efforts, as was done by the East Java Culture and Tourism Office by presenting a website called Jatim Travel Monitor as a means of supporting Regional Original Income in East Java. The purpose of this study is to analyze the extent to which the website can be used as a means of supporting local revenue (PAD) through tourism fees. This study uses a qualitative method with a case study approach. Collecting data using interviews, observation, and documentation. The results obtained from this research are that the Jatim Travel Monitor Website can facilitate tourism managers and agencies in formulating and increasing local revenue (PAD) through tourist fees and monitoring the number of visits generated which can be used as a reference as a support for increasing tourist visits so that genuine income Regional (PAD) increased

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“…Prospect Theory is a theory that was first developed by Kahneman & Tversky in 1979 by combining two different fields of science including; economics and psychology, the argument of this theory assumes that human behavior is seen as abnormal and contradictory in decision-making and not always rational [9], [10]. Prospect theory shows that people who have irrational tendencies are more reluctant to take risks of profits than losses, if someone is in a profitable position then that person tends to avoid risks which is called risk aversion, conversely if someone is in a loss position then that person tends to be willing to take risks or likes risks [11]. This means that, individuals make financial decisions based on the perceived results of the choice rather than the actual benefits.…”

Section: Prospect Theorymentioning

confidence: 99%

Impact of Perceived Convenience on Intention to Use Mobile Payments in Mediating Perceived Risk

Yumiad Fernando Richard,

Apolinaris S. Awotkay,

Florentina B. Parapaga

2023

TSSJ

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This study analyzes the ease of use of consumer m-payment systems, besides that the risk factors for use are also studied related to the ease of use factor on the intention to use m-payment Gen Z to make payment transactions. The sample in this study was FEB Unmus management students with an average age of 22 years, totaling 165 respondents based on the returned questionnaire. The data were obtained using a research questionnaire adjusted to the variable construct. OLS regression was used to explain the influence of each factor. Given the increasingly advanced mobile technology and online payment instrument competition that continues to grow. The dominant consumer response to PEU2 items provides a clear picture, that privacy data security risks greatly interfere with the intention to use m-payment. Implicitly, mobile-based technology financial services are more compatible with the social behavior of Generation Z consumers, because for them using a mobile platform is a spontaneous solution. This study is certainly not perfect in explaining the role of the TAM model, further implications need to examine other factors such as subjective norms or lifestyle factors, and convenience factors because they use mobile devices anytime to make payments and m-payments quickly and easily. This means that Generation Z will use mobile payments more if they think that m-payment suits their lifestyle.

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Pengaruh beberapa sektor ekonomi terhadap pajak, retribusi dan pendapatan asli daerah

Cited by 3 publications

References 0 publications

Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law as a Moderating Variable

Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law as a Moderating Variable

Analisis penggunaan website jatim travel monitor sebagai sarana pendukung pendapatan asli daerah di Jawa Timur

Impact of Perceived Convenience on Intention to Use Mobile Payments in Mediating Perceived Risk

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