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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Educoretax
Fawwaz Muhammad Zakli Pohan
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis Of Leading Sector In Solok Regency Muhammad Ramadhan Zulfi; Fawwaz Muhammad Zakli Pohan; Sinarta Putra P. Surbakti
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2254

Abstract

One of the fundamental bases for assessing the development of a country is by using Gross Domestic Product (GDP). At the regional level within a country, development is calculated using Gross Regional Domestic Product (GRDP). Kabupaten Solok is one of the well-known districts for its agricultural, forestry, and fisheries sectors, particularly in terms of rice cultivation. The purpose of this research is to identify the leading sectors and analyze sectoral shifts in Kabupaten Solok. The study utilizes secondary data on the GRDP of 17 sectors in Kabupaten Solok from 2017 to 2021. The research method employed is quantitative, using analytical tools such as Location Quotient, Dynamic Location Quotient, and Shift Share. The results of this research show that Kabupaten Solok does not yet have a leading sector based on the LQ and DLQ analyses. However, it has identified four sectors that exhibit rapid growth and competitiveness. The government's role is crucial in developing the economy based on the conditions of each sector. For future research, it is expected to delve deeper into the subject by utilizing input-output tables to examine the interrelationships between sectors in more detail
Perception Of Generation X And Millennials Towards Tax Compliance In Indonesia Fawwaz Muhammad Zakli Pohan; Andri Marfiana
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.835

Abstract

Digitalization of taxation such as DGT Online is one of the programs from DGT to be able to assist taxpayers in fulfilling compliance properly. In addition, Industrial Revolution 4.0 and Tax Administration 3.0 have almost the same principles as the DGT's tax digitalization program. Apart from the digital side, there is a public trust factor that can affect compliance. The results of this study obtained a conclusion that, the application of tax digitalization in terms of services, especially system convenience and supervision, has not been very effective in increasing tax compliance. This is seen from generation X and millennials. Other factors such as law enforcement and sanctions are prominent. Public trust in DGT's performance has been a consideration for taxpayers to remain tax compliant. The integrity value issued by the DGT is a guide for the community to comply with taxes. In addition, generational perspectives on compliance are generally similar, they remain tax compliant because they are aware of the effects of sanctions. What makes the difference is their response to corruption cases, where the millennial generation is more open and assertive than generation X.
Co-Authors Andri Marfiana Muhammad Ramadhan Zulfi Sinarta Putra P. Surbakti