Jurnal Pajak dan Keuangan Negara (PKN)
https://jurnal.pknstan.ac.id/index.php/pkn
<p><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1573121101&1&&">e-ISSN: 2715-2553</a></p> <p><img src="https://ejournal.widyamataram.ac.id/public/site/images/laili/j-sakti-s5.jpg" alt="Widya Pranata Hukum : Jurnal Kajian dan Penelitian Hukum" /></p> <p><strong>Jurnal Pajak dan Keuangan Negara (PKN)</strong> is a publication media of scientific research in the field of taxation, finance, and state finance which is published by Polytechnic of State Finance STAN every six months with the aim to provide research as the development of in-depth studies relating to taxation and state finance to academics, practitioners, students, researchers, government and non-government institutions and other parties.</p> <p>The scope of research studies including taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit). PKN journals accept research results in Indonesian and English. The author must state that the results of the research have never been published in any media. Research provisions published in PKN journals must meet certain rules and regulations and can be accepted by general standards, the use of research methods used, and the implications and benefits of such research for taxation, finance, and state finance.</p> <div> <p>JPKN terindeksasi pada</p> </div> <div> <p><a href="https://search.crossref.org/?q=jurnal+pajak+dan+keuangan+negara+%28pkn%29&from_ui=yes" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/Crossref2.png" alt="" /></a><a href="https://scholar.google.co.id/citations?user=sAHlqB0AAAAJ&hl=id" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/Google-Schoolar2.png" alt="" /></a><a href="https://www.base-search.net/Search/Results?lookfor=jurnal+pajak+dan+keuangan+negara&name=&oaboost=1&newsearch=1&refid=dcbasen" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/Base.png" alt="" /></a><a href="https://onesearch.id/Repositories/Repository?library_id=3488" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/OneSearch1.png" alt="" /></a><a href="https://portal.issn.org/resource/ISSN/2715-2553" target="_blank" rel="noopener"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/ROAD.png" alt="" /></a><a href="https://garuda.kemdikbud.go.id/journal/view/17913"><img src="http://jurnal.pknstan.ac.id/public/site/images/rubed/garuda11.png" alt="" /></a></p> </div>Politeknik Keuangan Negara STANen-USJurnal Pajak dan Keuangan Negara (PKN)2715-2553<p><a href="https://creativecommons.org/licenses/by/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="https://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p>Analysis Of Leading Sectors In West Sumatra Province
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2247
<p>This study analyzes the changing economic structure of West Sumatra, Indonesia from 2017-2022 using location quotient (LQ) and dynamic location quotient (DLQ) techniques. The analysis identifies current concentrated export-oriented sectors like agriculture, manufacturing, transportation and government services based on high LQ values. Meanwhile, DLQ analysis reveals emerging competitive sectors such as mining and declining sectors like agriculture based on shifts in employment. The combined LQ and DLQ analyses provide insights into West Sumatra’s economic base and structural changes. Electricity, gas, transportation, finance and government administration appear strong and growing in competitiveness based on high LQ and high DLQ values. Further investigation through surveys, focus groups and value chain analysis is recommended to translate these findings into tailored strategic policies to leverage West Sumatra’s regional competitive advantages. This initial screening provides insights into West Sumatra’s changing economic geography.</p>Hasbiul Hashfi
Copyright (c) 2023 Hasbiul Hashfi
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2023-08-232023-08-235111010.31092/jpkn.v5i1.2247Analysis Of The Base Sector Of Sumenep And Sampang Regency In 2016-2020
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2255
<p>National development is a way to achieve one of the goals of the Indonesian, which is to promote general welfare. Development through the decentralisation system is implemented by giving authority to autonomous regions in terms of local policies to manage their resources and regulate their respective regions. This regional development is also to increase regional independence through Regional Revenue, especially in terms of increasing Regional Original Revenue (PAD) by maximizing the potential of the regional economic sector. However, in reality, there is still an imbalance in regional independence from PAD which plays a small role in regional revenue. This also occurs in East Java Province, with two districts that have PAD contributions of less than ten percent of their regional income, namely Sumenep Regency and Sampang Regency. Therefore, this study aims to determine the economic sectors that can become the base and leading sectors to get attention by their local governments. The potential of the regional sector can be calculated using the Location Quotient (LQ) technique and Shift-Share Analysis, using these techniques it can be seen which sectors are the basic, prospective, advanced, and competitive sectors. Through these techniques, it is found that based on the results of the LQ analysis, both districts have the same basic sector, namely, mining and quarrying. As for the results of the shift-share analysis, it is found that Sumenep Regency has a leading sector in information and communication, while Sampang Regency has a leading sector, namely, the construction sector.</p>Yuninda Anggraini Putri
Copyright (c) 2023 Yuninda Anggraini Putri
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2023-08-232023-08-2351112410.31092/jpkn.v5i1.2255Analysis Of Leading Sector In Solok Regency
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2254
<p>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</p>Muhammad Ramadhan ZulfiFawwaz Muhammad Zakli PohanSinarta Putra P. Surbakti
Copyright (c) 2023 Muhammad Ramadhan Zulfi, Fawwaz Muhammad Zakli Pohan, Sinarta Putra P. Surbakti
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2023-08-232023-08-2351253710.31092/jpkn.v5i1.2254Analysis Of Leading Economic Sectors In Pekanbaru City
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2253
<p>Identification of leading sectors in an area is the first step in determining a strategic area as an economic center. This identification is carried out using the Location Quotient (LQ), Dynamic Location Quotient (DLQ), Shift-Share and Klassen Typology methods. The data used in this study are Gross Regional Domestic Product (GRDP) data from the city of Pekanbaru and Riau Province from 2016 to 2020. The data collection process was carried out using secondary data obtained from the Central Statistics Agency for Pekanbaru City and the Central Statistics Agency for Riau Province. Based on the research results, there are three leading sectors in the city of Pekanbaru, namely the electricity and gas procurement sector, the information and communication sector, the health services sector and social activities. The government's attention can be directed to these leading sectors in order to encourage economic growth in the city of Pekanbaru.</p>Muhammad Hafiz Fadhilah
Copyright (c) 2023 Muhammad Hafiz Fadhilah
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2023-08-232023-08-2351384510.31092/jpkn.v5i1.2253Analysis Of The Leading Sector Of Ambon City During The Covid-19 Pandemic
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2248
<p>Gross Regional Domestic Product (GDP) is a major factor in viewing economic growth in a region. High production will contribute to Regional Original Income (PAD), which can later be used by regions to build infrastructure and other regional needs. However, the COVID-19 pandemic that has hit Indonesia has hampered the economy. This condition also hit Ambon City which is the capital of Maluku Province. The COVID-19 pandemic has had a different impact on every business sector in Ambon City. Through analysis of Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift-share, also supported by using overlay identification analysis, conclusions were drawn when entering the COVID-19 pandemic, the period 2016 to 2020, the leading sector in Ambon City was the Financial Services and Insurance as well as Government Administration, Defense, and Compulsory Social Security sectors.</p>Dandy Ananda Patria Wirawan
Copyright (c) 2023 Dandy Ananda Patria Wirawan
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2023-08-232023-08-2351465410.31092/jpkn.v5i1.2248Reveal Culture Siri’ Na Pacce In Regional Financial Management
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/1875
<p>Jeneponto Regency has never received a Qualified Opinion until the Regional Government Financial Report for the 2020 fiscal year and has been included in the 3T area, one of the criteria for which is the regional financial capacity. The purpose of this study is to reveal the role of siri' na pacce culture in regional government financial management in Jeneponto Regency and to find out the meaning behind siri' na pacce values ??in regional financial management in the Jeneponto district government. This study uses a qualitative method with a phenomenological approach. The results of this study are that in general the financial management of the Jeneponto district has implemented siri' na pacce which acts as an unwritten rule in the Jeneponto community which then grows into a life principle that is firmly held in carrying out the mandate. Siri' na pacce is seen and interpreted in a varied and broad way depending on the point of view of its use or the circumstances of the use of the culture. The meaning behind the informant's statement found that there are several values ??contained in siri' na pacce, namely: 1) The value of responsibility, this accountability is done to God, humans, and nature. 2) The value of honesty, and 3) The value of self-esteem which in this study is called the siri' na pacce accountability trilogy concept (TASP). In conclusion, this value plays a role in managing regional finances as a reminder and limitation to be able to optimize regional financial management.</p>Ainun Mardya RatmadanyLince BulutodingSuhartono Suhartono
Copyright (c) 2023 Ainun Mardya Ratmadany, Lince Bulutoding, Suhartono Suhartono
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2023-08-232023-08-2351557410.31092/jpkn.v5i1.1875Analysis Of The Leading Sector Of ‘Kota Pelajar’ With Location Quotient Method And Klassen Typology
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2251
<p>This research aims to identify and analyze the leading economic sectors for economic growth in Yogyakarta City. The analysis in this study uses data from the Regional Gross Domestic Product (GDP) for the years 2017-2021. The Location Quotient (LQ) analysis method is employed to determine the leading sectors and their growth potentials. Additionally, the study uses Tipology Klassen analysis to categorize sectors based on their growth patterns and economic structures. The results indicate that Yogyakarta City has several dominant sectors, with 11 out of 17 sectors classified as leading sectors or bases. These dominant sectors include the Manufacturing Industry, Electricity and Gas Supply, Water Supply, Waste Management, and Recycling, Financial and Insurance Services, Real Estate, Government Administration, Defense, and Social Security, Education Services, Health and Social Activities, Accommodation and Food Services, Information and Communication, and Business Services. The research recommends that the Yogyakarta City government prioritize the development of these sectors to foster economic growth and enhance competitiveness.</p>Dhinnessa Prabowo
Copyright (c) 2023 Dhinnessa Prabowo
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2023-08-242023-08-2451758210.31092/jpkn.v5i1.2251Impact Of The Taxpayer Understanding And Awareness, Tax Sanctions, Fiscus Services, E-Filing System On Taxpayer Compliance In Jakarta During The Covid-19 Pandemic
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2035
<table style="height: 7px;" width="16"> <tbody> <tr> <td> </td> </tr> </tbody> </table> <p><strong>Objective</strong> – The objective of this paper is to examine the ways understanding and aware of taxpayers are regarding understanding and awareness of taxes, penalties, tax authorities, and electronic filing systems for taxpayers regarding taxpayer compliance in the DKI Jakarta area..</p> <p><strong>Design/methodology</strong> – The method of this study is quantitative. As part of this quantitative study, it is not in the form of statistics, but through the process of collecting data by distributing questionnaires and using sampling methods that aim to eliminate the problem of extensive data collection to make population conclusions so that data collection will be practical, cost-effective and convenient. The sampling technique is measurement model analysis in the outer model and structural model analysis in the inner model employing SmartPLS 3 Multivariate Structural Equation Model (SEM).</p> <p><strong>Results</strong> – Partially the findings of this research suggest that the electronic filing system affects taxpayer compliance. Understanding and awareness of taxpayers has tax sanctions have had no effect on taxpayer compliance no effect on tax authorities' and taxpayers' compliance services have no effect on taxpayer compliance. The square root of R, or R2 simultaneously is 0.504 or 50.4%, This indicates that factors that influence compliance by taxpayers understanding and awareness of taxpayers, tax sanctions, tax authorities and e-filing systems of 50.4%. The contribution of this research shows that the electronic filing system a impact on compliance by taxpayers, in this instance taxpayers must learn more about taxes and the government must provide education and an adequate system for taxpayers.</p> <p><strong>Research limitations/implications</strong> – The weakness of this study is that the number of respondents who are taxpayers registered at the DKI Jakarta KPP is still limited and does not represent the sample as a whole.</p> <p>The implication is that conclusions cannot be generalized and cannot be used as the main reference</p> <p>The number of taxpayers during a pandemic situation was reluctant to report and pay taxes, this had an impact on the level of compliance</p> <p><strong>Novelty/Originality</strong> – The novelty of this study is that there are samples taken from the Covid pandemic, the variables of awareness and concern use different indicators.</p> <p><em><br /></em> </p>Karsam KarsamBudiandru Budiandru
Copyright (c) 2023 Karsam Karsam, Budiandru Budiandru
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2023-08-252023-08-2551839710.31092/jpkn.v5i1.2035Intermediate Treatment Facility as a Waste Management System in DKI Jakarta: An Overview
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2127
<p>The limited capacity of the Bantargebang landfill as the final waste disposal site and the ever-growing amount of waste produced by Jakartans urges the development of more eco-friendly waste management facilities. Using the scoping review method, this study aims to review the feasibility of ITF development in DKI Jakarta based on identifiable impacts, social costs and benefits analysis, hindrances faced in ITF development planning, and reviewing alternative financing that can be used in constructing ITF. The results of this study show that aside from its capacity to process waste more efficiently and potentially produce electricity, ITF construction may have several negative impacts on the surrounding environment. Based on an analysis of social costs and benefits, the development of ITF is feasible. However, some obstacles are present in planning the development of ITF, such as that it requires a strong investment commitment in terms of financing development and project operations, both from the DKI Jakarta Provincial Government, DPRD, and the private sector. Two possible financing schemes to consider are the local government budget and PPP.</p>Lisa AngeliaAmrie FirmansyahPerdana Riffi MeidianPutri Rieza ChaniagoMaman Suhendra
Copyright (c) 2023 Lisa Angelia, Amrie Firmansyah, Perdana Riffi Meidian, Putri Rieza Chaniago, Maman Suhendra
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2023-08-272023-08-27519810710.31092/jpkn.v5i1.2127Dissemination And Tax Knowledge Analysis On Tax Compliance
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2043
<p>The level of tax compliance in Tanah Laut, South Kalimantan, was the subject of this study. Several factors influence tax compliance, including dissemination and tax knowledge. The study's goal is to examine and interpret the effects of dissemination and tax compliance variables. The study's population was local taxpayers in Tanah Laut, South Kalimantan, and it was conducted utilizing quantitative research that included experimental and survey methodologies. According to the research findings, dissemination has a considerable favourable effect on tax compliance. Tax knowledge has a small but positive impact on tax compliance. However, the two independent variables have a large impact on tax compliance overall. This research has both practical and theoretical ramifications. To promote tax compliance, the government can implement inclusive policies that consider factors such as income level, simple tax procedures, and good public services.</p>Ghozy Tsaqif SuwailimMuhkamat AnwarEko Purnomo
Copyright (c) 2023 Ghozy Tsaqif Suwailim, Muhkamat Anwar, Eko Purnomo
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2023-08-282023-08-285110811510.31092/jpkn.v5i1.2043Critical Success Factors in the Implementation of the PPP Scheme in the Wosusokas SPAM Project (Wonogiri, Surakarta, Sukoharjo, and Karanganyar)
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2128
<p>Infrastructure development is one of the Indonesian government's programs in the RPJMN stage 4 for 2019–2024. The need for significant infrastructure development cannot be met with the state budget alone. Fiscal limitations narrow the space for the government to carry out infrastructure development. Therefore, to overcome these problems, one of the efforts made by the Indonesian government is to implement a PPP scheme. The Wosusokas SPAM project is a drinking water supply infrastructure project in the Wonogiri, Surakarta, Sukoharjo, and Karanganyar areas that uses a PPP scheme. This study uses the scoping review method to collect and analyze critical success factors that play a role in implementing PPP projects. Based on previous studies, implementing the Wosusokas SPAM project can pay attention to five critical success factors: the commitment of partners, the strength of consortiums, asset quality, the political environment, and the national PPP unit. By implementing the five critical success factors from the planning stage to contract execution, the Wosusokas SPAM project is hoped to be implemented more effectively and efficiently.</p>Jun Rifky PrayudaAmrie FirmansyahRozano Fikri AndanaRossa Kurnia SasongkoMaman Suhendra
Copyright (c) 2023 Jun Rifky Prayuda, Amrie Firmansyah, Rozano Fikri Andana, Rossa Kurnia Sasongko, Maman Suhendra
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2023-08-282023-08-285111612710.31092/jpkn.v5i1.2128The Influence Of Financial Behavior On Investment Decisions With Financial Literacy As A Mediation Variable
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2281
<p>Making investment decisions is very important for investors because it will affect profits or losses. Various factors have influenced investment decisions, one of which is financial behavior. Study assignment students are employees who get the opportunity to continue their study. Because they already earn income, it is important to see the students' understanding regarding decision making. This study aims to see the influence of the financial behavior of study assignment students at the STAN State Finance Polytechnic in making decisions with financial literacy as an intervening variable. The financial behavior measured is overconfidence, herding, loss aversion, and risk perception. The result is only the financial literacy variable, risk perception, has a significant effect on investment decisions. Regarding the financial literacy variable, it is evident that only the overconfidence and risk perception variables influence it. Regarding the existence of financial literacy as an intervening variable, it is proven only by overconfidence and risk perception which are able to provide an indirect relationship to investment decisions. Financial literacy has succeeded in fully mediating the relationship of overconfidence to investment decisions and for risk perception only as partially mediation.</p>Agung Dinarjito
Copyright (c) 2023 Agung Dinarjito
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2023-08-302023-08-305112814310.31092/jpkn.v5i1.2281The Effect Of Educational Inequality On Economic Growth In Indonesia
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2259
<p>Education is the elevator of the Indonesian economy. Where education is able to improve the welfare of society. However, the development of education in Indonesia is not evenly distributed. This inequality can be felt both between villages and cities as well as between regions in Indonesia. In theory, the occurrence of educational inequality will increase the poverty rate which will have an impact on decreasing economic growth. So in this study we want to examine the effect of educational inequality on economic growth by taking into account other variables, namely the poverty rate, population and government spending on education. The data used is secondary data from 34 provinces in Indonesia from 2015 to 2020 sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance, Ministry of Finance. The results obtained are true that education inequality exists in Indonesia, even though the scale is still relatively low to medium. However, statistically it is found that educational inequality has a significant negative effect on economic growth. In contrast to the educational inequality, poverty rate, population and government spending on education have a positive effect, although not significant.</p>Nur Farida Liyana
Copyright (c) 2023 Nur Farida Liyana
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2023-08-302023-08-305114415310.31092/jpkn.v5i1.2259The Urgency Of Imposing Excise On Sugar-Sweetened Beverages
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2203
<p>In Indonesia, one of the causes of obesity and diabetes is the high consumption of sugar-sweetened beverages with a high sugar content. The high incidence of obesity and diabetes has made it imperative for the Indonesian government to impose an excise tax on these sugary beverages in order to reduce sugar consumption and prevent the spread of disease in the country. This study aims to analyze the urgency of imposing excise duty on sugar-sweetened beverages, which has been implemented in a number of other countries. For the purpose of comparing current conditions to those of previous studies, qualitative data collection techniques and library research were employed to gather the necessary information. In several countries that have implemented the SSB Tax (Sugar-Sweetened Beverage Tax), the application of an excise duty on sugar-sweetened beverages has been associated with a reduction in consumption, as determined by the results of the analysis. Reducing consumption will have an effect on reducing the number of cases of disease attributable to excessive sugar consumption and will become an alternative means of achieving the state's revenue goals. However, prior to implementing an excise tax on sugar-sweetened beverages, the government must conduct a thorough analysis of the potential consequences.</p>Leander Resadhatu Rusdiono
Copyright (c) 2023 Leander Resadhatu Rusdiono
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2023-09-042023-09-045115416210.31092/jpkn.v5i1.2203The Role of Transformational Leadership in the Successful Implementation of Information Systems in the Government Sector
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2293
<p>This study examines the mediating role of transformational leadership in the successful implementation of information systems in government. Unlike previous research conducted in the commercial sector, the implementation of information systems in the government sector is mandatory so operational variables need to be modified. The data used are primary data collected from 86 respondents who are information system operators. Analysis was performed using Partial Least Square (PLS) SEM. The results of the study show that system quality, information quality, and service quality have a positive effect on the successful implementation of information systems in government. These results also prove that transformational leadership mediates the relationship between overall quality and information system usage. This supports the hypothesis regarding the importance of transformational leadership in the successful implementation of information systems.</p>Ryan FaradinaAzas Mabrur
Copyright (c) 2023 Ryan Faradina, Azas Mabrur
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2023-09-122023-09-125116317410.31092/jpkn.v5i1.2293Impelementation of Local Tax Billing at The East Kalimantan BAPENDA
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2271
<p>This study aims to determine the guidelines for implementing tax collection and explain the flow of tax collection at the Regional Revenue Agency of East Kalimantan Province. In addition, this study seeks the implementation of tax collection carried out in Bapenda East Kalimantan and provides suggestions and alternatives that need to be considered. This research uses a qualitative approach with field research analysis studies. Data collection was carried out using literature method and interviews. Finding shows that the implementation of tax collection in Bapenda East Kalimantan is quite good with the issuance of Regional Tax Bills. However, the absence of a tax bailiff results in the absence of issuance of Forced Letters to taxpayers who have tax bills that have passed the time period. Determination of Regional Regulations related to tax collection and training of tax bailiffs to be considered by the East Kalimantan Provincial Government so that tax collection and tax revenue are maximized.</p>Nabil Nurrahman FarisPrimandita Fitriandi
Copyright (c) 2023 Nabil Nurrahman Faris, Primandita Fitriandi
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2023-09-122023-09-125117518810.31092/jpkn.v5i1.2271Proportion 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
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2314
<p>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.</p>Avior Ocean Louis Ishaac NoyaSuparna WijayaDian Thasya F Hutagaol
Copyright (c) 2023 Avior Ocean Louis Ishaac Noya, Suparna Wijaya, Dian Thasya F Hutagaol
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2023-10-032023-10-035118919610.31092/jpkn.v5i1.2314The Effect of Per Capita Income and the Agricultural Sector on Goods and Services Tax Receipts with Economic Growth as Moderation in BRICS Countries
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2315
<p>The purpose of this research is to analyze the effect of per capita income and the agricultural sector on goods and services tax revenues with economic growth as the moderation in the combined economy countries, BRICS (Brazil, Russia, India, China, and South Africa). The variables used in this study are the ratio of goods and services tax revenue, per capita income, the contribution of the agricultural sector, and the percentage of economic growth. The data source comes from the World Bank Data for the period 2010 to 2018. The research method used is quantitative using panel data and multiple linear regression analysis techniques. The Random Effect Model is a model selected based on panel model testing. Simultaneously, all variables have a significant effect on goods and services tax revenues. Partially, per capita income, agricultural sector, and economic growth have a significant negative effect on goods and services tax revenues. This research is expected to provide insight to the governments of the BRICS countries in making policies to optimize goods and services tax revenues through per capita income, the agricultural sector, and economic growth.</p>Michael KusumaSuparna Wijaya
Copyright (c) 2023 Michael Kusuma, Suparna Wijaya
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2023-10-032023-10-035119720710.31092/jpkn.v5i1.2315Review Of Value Added Tax On Palm Kernel Expeller After The Supreme Court Decision (Putusan Mahkamah Agung) Number 70P/HUM/2013
https://jurnal.pknstan.ac.id/index.php/pkn/article/view/2316
<p>Palm Kernel Expeller (PKE) is a by-product of the secondary processing of fresh fruit bunches (FFB). The problem related to VAT arises when there are differences in interpretation of the regulations relating to the transaction of PKE, whether transcation of PKE is subject to VAT which is subject to tax invoice code or transcation which receives facilities of the exemption from VAT which are subject to tax invoice code 08. This research uses a normative-empirical approach by using main documents in the form of supreme court decision on judicial review of PKE case. The research results show that the judge concludes that the implementing regulations for the transaction of PKE used for animal feed must be in line with Supreme Court Decisions Number 70P/HUM/2013 and SE-24/PJ/2014. Second, both tax authorities and taxpayers must find out information about PKE’s buyers because PKE has other benefits besides being used for animal feed. If it is used for other things, then the transaction is contrary to the aim and purpose of providing VAT facilities in the form of exemption.</p>Galu Bernie AprianFerry Irawan
Copyright (c) 2023 Galu Bernie Aprian, Ferry Irawan
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2023-10-032023-10-035120821810.31092/jpkn.v5i1.2316