Analysis of Regional Tax Performance in Supporting Post-Covid-19 Fiscal Rehabilitation in Lombok Utara District

Authors

  • Putri Yulia Indrawati Universitas Mataram
  • Wahyunadi Wahyunadi Universitas Mataram
  • Eka Agustiani Universitas Mataram
  • Tarek Mami University of Craiova

DOI:

https://doi.org/10.59535/jsh.v2i1.202

Keywords:

Number of Dependents, Labor, Land Area and Costs

Abstract

This research aims to analyze the Performance of Regional Taxes in Supporting Post-Covid-19 Fiscal Rehabilitation in North Lombok Regency. The data used is secondary data to determine how regional taxes are able to support post-Covid-19 fiscal rehabilitation. The collected data was then analyzed by researchers using Economic Value, Efficiency, Effectiveness and Fiscal Needs analysis tools. The results of the research show that the regional tax performance is classified as economical with a percentage of 87%, and is included in the very efficient category, indicated by a percentage value of 8%. In addition, the regional tax performance of North Lombok Regency is included in the less effective in collecting and administering regional taxes with percentage value 65%. The fiscal needs of North Lombok Regency are 23 times greater than the standard fiscal needs of the entire West Nusa Tenggara province.

Downloads

Download data is not yet available.

References

O. R. Ashaye and Z. Irani, ‘The role of stakeholders in the effective use of e-government resources in public services’, International Journal of Information Management, vol. 49, pp. 253–270, Dec. 2019, doi: 10.1016/j.ijinfomgt.2019.05.016.

S. Handayani, S. Suharno, and L. S. Badriah, ‘The Effectiveness of Local Government Spending on Poverty Rate Reduction in Central Java, Indonesia’, Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah, vol. 17, no. 1, 2022.

A. Nivestam, A. Westergren, P. Petersson, and M. Haak, ‘Factors associated with good health among older persons who received a preventive home visit: a cross-sectional study’, BMC public health, vol. 20, pp. 1–7, 2020.

N. P. Awalia, A. Arifin, M. F. Alfarisy, and J. Y. Yaramai, ‘Flypaper Effect Analysis of General Allocation Fund and Local Own-Source Revenue on Expenditures in Kuningan Regency 2006 – 2020’, Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah, vol. 18, no. 1, Art. no. 1, May 2023, doi: 10.32424/1.erjpe.2023.18.1.3341.

Y. Agyabeng-Mensah, E. Afum, and E. Ahenkorah, ‘Exploring financial performance and green logistics management practices: Examining the mediating influences of market, environmental and social performances’, Journal of Cleaner Production, vol. 258, p. 120613, Jun. 2020, doi: 10.1016/j.jclepro.2020.120613.

M. I. Abdullah, A. C. Furqan, N. Y. Yamin, and F. E. Oktora, ‘Incentive Function of Audit Opinion for the Increase of Regional Operational Expenditure and Own-Source Revenues Through Sensitivity Analysis in Indonesia’, RWE, vol. 11, no. 1, p. 20, Mar. 2020, doi: 10.5430/rwe.v11n1p20.

L. F. Amarulloh and A. Abdurrohim, ‘Hubungan antara Kontrol Diri dengan Perilaku Konsumtif Belanja Online pada Dewasa Awal Petet Tuntang Kabupaten Semarang Jawa Tengah’, Prosiding Konstelasi Ilmiah Mahasiswa Unissula (KIMU) Klaster Humanoira, vol. 1, no. 1, 2021.

S. Manaf and A. Mahmud, ‘Pengaruh intensifikasi dan ekstensifikasi retribusi Izin Mendirikan Bangunan (IMB) Terhadap Pendapatan Asli Daerah Di Kabupaten Buton’, Administratio Jurnal Ilmiah Ilmu Administrasi Negara, pp. 33–49, 2022.

F. R. Sausan, L. Korawijayanti, and A. F. Ciptaningtias, ‘The effect of return on asset (ROA), debt to equity ratio (DER), earning per share (EPS), total asset turnover (TATO) and exchange rate on stock return of property and real estate companies at Indonesia stock exchange period 2012-2017’, Ilomata International Journal of Tax and Accounting, vol. 1, no. 2, pp. 103–114, 2020.

BPS Kab Lombok Tengah, ‘Badan Pusat Statistik Kabupaten Lombok Tengah’. Accessed: Dec. 16, 2023. [Online]. Available: https://lomboktengahkab.bps.go.id/pressrelease/2023/03/15/116/pertumbuhan-ekonomi-kabupaten-lombok-tengah-tahun-2022.html

W. Wiyani and E. Y. Prihantono, ‘Analisis Tenaga Kerja Sektor Pertanian Pasca Pandemi Covid-19 di Kabupaten Jombang’, Jurnal Bisnis dan Manajemen, vol. 10, no. 1, Art. no. 1, Jul. 2023, doi: 10.26905/jbm.v10i1.10588.

A. Jariyah, S. Maryam, T. Handayani, and F. Eshetu, ‘Analysis of Factors Affecting the Decision of Laborers from Lombok Utara Regency to Become Indonesian Migrant Workers Abroad’, Socio-Economic and Humanistic Aspects for Township and Industry, vol. 1, no. 3, Art. no. 3, Dec. 2023, doi: 10.59535/sehati.v1i3.148.

D. Aziz, ‘The activity of modern agricultural technique, mina paddy, on salt water and the income of farmers in west matang raya-north aceh regency’, in IOP Conference Series: Materials Science and Engineering, IOP Publishing, 2020, p. 012004.

L. Baele, A. Ferrando, P. Hördahl, E. Krylova, and C. Monnet, ‘Measuring European Financial Integration’, Oxford Review of Economic Policy, vol. 20, no. 4, pp. 509–530, Dec. 2004, doi: 10.1093/oxrep/grh030.

I. I. Kokhanovskaya, A. L. Fatykhova, A. A. Khachaturyan, and K. S. Khachaturyan, ‘Questions of the estimation of efficiency of public administration in modern conditions’, in SHS Web of Conferences, EDP Sciences, 2019, p. 02002.

A. H. Ikawati, ‘Systematic & Complete Land Registration Effectiveness in Reducing Land Disputes in Kendari City’, Sultan Agung Notary Law Review, vol. 3, no. 1, Art. no. 1, Mar. 2021, doi: 10.30659/sanlar.3.1.321-328.

G.-V. Anghelache and A. N. Ciobanu, ‘Correlating stock exchange indices under both normal and financial crisis conditions’, Theoretical and Applied Economics, vol. 11, no. 11, p. 75, 2012.

E. Y. Nur and K. Emanuel, ‘The effect of credit risk on bank profitability with efficiency as the intervening variable’, Russian Journal of Agricultural and Socio-Economic Sciences, vol. 74, no. 2, pp. 179–186, 2018.

F. J. Hasanov, N. Bayramli, and N. Al-Musehel, ‘Bank-specific and macroeconomic determinants of bank profitability: Evidence from an oil-dependent economy’, International Journal of Financial Studies, vol. 6, no. 3, p. 78, 2018.

H. Felani, S. Wahyuni, and B. C. Pratama, ‘The analysis effect of Islamicity performance index on the financial performance of sharia commercial banks in Indonesia’, Journal of Economics Research and Social Sciences, vol. 4, no. 2, pp. 129–139, 2020.

Downloads

Published

2024-02-14

How to Cite

Putri Yulia Indrawati, Wahyunadi, W., Eka Agustiani, & Tarek Mami. (2024). Analysis of Regional Tax Performance in Supporting Post-Covid-19 Fiscal Rehabilitation in Lombok Utara District. Journal of Social and Humanities, 2(1), 31–39. https://doi.org/10.59535/jsh.v2i1.202

Issue

Vol. 2 No. 1 (2024): October-Maret

Section

Economics and Management

License

Copyright (c) 2024 Putri Yulia Indrawati, Wahyunadi Wahyunadi, Eka Agustiani, Tarek Mami

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.