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All Journal Journal of Tourism Economics and Policy Jurnal Penelitian Pendidikan Indonesia
Rumerung, Dientje
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Economics, Econometrics & Finance Public Health Social Sciences Other

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Factors Affecting the Effectiveness of Rural and Urban Land and Building Tax Revenue (PBB-P2) in Central Maluku District HUKOM, Lina Meilani; RUMERUNG, Dientje; NIKIJULUW, Jeanee Belthia
Journal of Tourism Economics and Policy Vol. 4 No. 2 (2024): Journal of Tourism Economics and Policy (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i2.1001

Abstract

The purpose of this research is to determine the influence of taxpayer compliance, taxation systems and procedures, and the behavior of tax officials on the effectiveness of PBB-P2 revenue in Central Maluku Regency. The type of research used is quantitative research. This research was conducted with a population of all tax collecting of the land and building in rural and urban (PBB-P2) taxpayers of 88,285. Sampling was taken by distributing questionnaires based on the Slovin formula to 100 taxpayer respondents. Hypothesis testing was carried out using multiple linear analysis using the Statistical Product and Service Solution (SPSS) version 29 test tool. The research results show that taxpayer compliance, tax systems and procedures, behavior of tax officials have a positive and significant and simultaneous effect on the effectiveness of revenue. . As an implication, by paying attention to the effectiveness of the performance of the tax apparatus and increasing the capacity of human resources owned by the Regional Revenue Agency, it determines the services provided optimally to taxpayers with tax systems and procedures that are easy for taxpayers to understand, making it easier for taxpayers to make tax payments tax collecting of the land and building in rural and urban (PBB-P2) and can influence the effectiveness of tax collecting of the land and building in rural and urban (PBB-P2) acceptance.
Analysis of the causality between regional capital expenditure and local own-source revenue in Maluku province Rumerung, Dientje; Oppier, Hermi; Ramly, Fahrudin; Tamtelahitu, Jopie; Matitaputty, Izaac Tonny
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243336

Abstract

Government initiatives to improve public services are critically necessary by taking into account the region’s entire potential. The regional government employs infrastructure development for public services by allocating funds in the form Regional Government Budget (RGB)) from the regional capital expenditure budgets. The infrastructure development allows the regional government to collect levies and taxes on to boost the Local Own-Source   Revenue This study aims to investigate the causality between regional capital expenditure and Local Own-Source Revenue in 11 regencies / cities in Maluku province for a 10-year period (2011-2020). A quantitative method using a Granger causality approach was employed. The data was collected using a purposive sampling method from the Statistics Indonesia of Maluku and analysis with Multiple Linear Regression Method. The results show that there is a unidirectional relationship between the Local Own-Source Revenue and regional capital expenditure. However, there is no causal relationship between regional capital expenditure and Regional Original Income. These results indicate that capital expenditure does not indicate the funding source for Local Own-Source. The implication is that Local Own-SOurce has not been able to meet capital expenditure needs. Therefore, the ability of regional governments to optimize regional income sources through extensification and intensification of potential economic sources reduces regional governments' dependence on central government finance.
Co-Authors HUKOM, Lina Meilani Matitaputty, Izaac Tonny Nikijuluw, Jeanee Belthia Oppier, Hermi . Ramly, Fahrudin Tamtelahitu, Jopie