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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Enrichment : Journal of Management
Hamrullah Hamrullah
Universitas Hasanuddin
Economics, Econometrics & Finance Other

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Determinants Of Labor Absorption in Eastern Indonesia Wafiqah Ulya; Rahmatia Rahmatia; Sabir Sabir; Hamrullah Hamrullah
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.172 KB) | DOI: 10.35335/enrichment.v12i5.855

Abstract

This study aims to determine and analyze the effect of government spending, minimum wage and investment on employment through economic growth in Eastern Indonesia. This study uses secondary data obtained from the Central Statistics Agency (BPS), the Investment Coordinating Board (BKPM) and the Directorate General of Fiscal Balance (DJPK). The data used is panel data consisting of 13 Provinces in Eastern Indonesia (KTI) in 2012-2021. The data analysis method used is the Structural Equation Model (SEM). Based on the results of this study indicate that government spending has a negative and insignificant effect on employment through economic growth. While the minimum wage has a negative and significant effect on employment through economic growth and investment has a positive and significant effect on employment through economic growth in Eastern Indonesia (KTI).
Analysis of the determinants of tax revenue in 5 ASEAN countries Anggi Somba Poddala; Paulus Uppun; Hamrullah Hamrullah
AKUNTABEL: Jurnal Ekonomi dan Keuangan Vol 20, No 2 (2023): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v20i2.13246

Abstract

The number of taxpayers from year to year is increasing. However, it is not balanced with taxpayer compliance in paying taxes so that it becomes an obstacle in tax revenue. This study examines the level of tax revenue in five ASEAN countries including Indonesia, Malaysia, the Philippines, Singapore and Thailand. Researchers used panel data from 2006-2020 in 5 ASEAN countries. The model used is panel data regression using path analysis techniques. As for the results of the study show that investment directly has a significant effect on tax revenues. But indirectly, it has no significant effect on tax revenues through GDP. Meanwhile, government expenditure has a significant effect directly or indirectly through GDP on tax revenues.
Co-Authors Anggi Somba Poddala Paulus Uppun Rahmatia Rahmatia Sabir Sabir Wafiqah Ulya