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INDEXED PUBLICATIONS3
CROSSREF CITATIONS1
CROSSREF · CITED PUBLICATIONS33.3%
CROSSREF · MEAN CITATIONS0.33

Crossref citation coverage: 3 / 3 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

Research collection

3 publications

JOURNAL ARTICLE

Optimization of receiving tax and retribution in Ternate, North Maluku, Indonesia

Abdullah W Jabid · Suwito Suwito · Herman Darwis

International Journal of Research in Business and Social Science · 2023

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The need for optimal management of potential regional taxes and levies is an important problem in increasing local original revenue (PAD) in Ternate City. The real effect of this problem is the low achievement of Ternate City PAD which is only 68.89% per year in 2021. Specs in this matter focus on the need for more human resources for PAD managers, who have yet to utilize information technology to realize PAD, target setting, unprofessional PAD managers, and weak supervision of Ternate City PAD revenues. This study aims to map the Potential Taxes and Levies of the Ternate City Area from these factual conditions. The approach used in this study is Qualitative with an Integrative paradigm, Descriptive method, and SWOT Analysis. The key informant of this study is an individual who became and has been the manager of regional levies and BUMD in Ternate City. The results showed that the low achievement of the Ternate City PAD target was due to the Ternate City government needing an accountable database of Ternate City PAD potential. This is confirmed by the realization target of Ternate City PAD always experiencing declining changes in the main APBD with the shift in APBD. In addition to the organizational governance responsible for collecting PAD being less professional, the government of BUMD, which is the spearhead in improving PAD, is also unprofessional. This can be seen from the continued deterioration of BUMD’s performance in Ternate City.

DOI 10.20525/ijrbs.v12i7.28441 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

Analysis of dominant factors affecting regional tax revenue in regency, city of Jambi province

Muhammad Asman · M. Rachmad R. · Zamzami Zamzami · Tona Aurora Lubis

International Journal of Research in Business and Social Science · 2023

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This study aims to identify and analyze the dominant factors that influence regional tax revenues in Jambi Province, especially in 2015-2019. The variables used are taxpayers, per capita income, number of industries, banking credit, balancing funds, infrastructure, domestic investment (PMDN), and micro, small and medium enterprises (UMKM) as independent variables, while regional tax revenue is the dependent variable. This analysis tool uses quantitative analysis with multiple regression formulations of panel data, a combination of the time series in the form of a 2015-2019 time series and a cross-section, namely the latitude of the Regency / City in Jambi Province. The income per capita, taxpayers, bank credit, balancing funds, Micro, Small and Medium Enterprises (UMKM) and Domestic Investment (PMDN) significantly affect regional tax revenues. Meanwhile, the number of industries, infrastructure, and balancing funds do not significantly affect regional tax revenues.

DOI 10.20525/ijrbs.v12i4.23340 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Analysis of socio-economic conditions in 34 provinces Indonesia

Nadira Abia Asha · Indri Arrafi Juliannisa

International Journal of Research in Business and Social Science · 2023

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Indonesia is a country ranked fourth as the most populous country in the world, so it's no wonder there are many socio-economic problems. Development has several indicators, namely social conditions and economic conditions related to SDGs 3, 4, 8, 9 and 11 goals, where the goal to be achieved is to see which areas have optimal economic growth values. To encourage the achievement of SDGs in Indonesia, social conditions and economic conditions have a role to play in supporting economic growth. Economic growth in this study is described by the GRDP, namely the GRDP describes the total gross added value of each economic sector. By using a sustainability analysis technique, namely Qualitative Comparative Analysis (QCA) using Tosmana software. Using the year of research in 2020 and research objects in 34 provinces. Based on the results of the study, it was found that the regions with optimal economic growth from social and economic conditions were North Sulawesi, Riau, Jambi, South Sumatra, Lampung, West Kalimantan, South Sulawesi, Bali, Kep. Riau, Central Java, East Java and West Java. The relationship between socio-economic conditions on economic growth is expected to provide an increase in economic growth and see what programs have been successfully implemented that can have a positive influence on social and economic conditions.

DOI 10.20525/ijrbs.v12i3.25630 Crossref citations4 OpenAlex citations