Director General Research Articles

Property Valuation: Using Machine Learning for Rent Value Prediction

The rising demand for rental spaces, such as hotel lodging rooms, has led property owners in high-potential areas to begin renting out their properties to meet this need. The Directorate General of State Assets (DJKN) under the Ministry of Finance, which manages state-owned assets, oversees approximately 1,100 room units with potential for rental. In alignment on increasing non-tax state revenue from state-owned assets (BMN), offering lodging room rentals as a form of BMN utilization presents a promising opportunity for expansion. To facilitate efficient rental services for these BMN rooms, a quick and accurate valuation process is essential. However, establishing fair rental prices for both property owners and tenants poses a significant challenge. This study, therefore, aims to develop automated valuation model (AVM). Since rental price predictions depend on various bebas variabels, the study employs several machine learning algorithms, including Ridge, Linear Regression, Random Forest (RF), Lasso, SVR, Elastic Net, and Extreme Gradient Boosting. The research focuses on rental markets in Jakarta, Bogor, and Bandung, using a dataset of fewer than 500 rental room samples sourced from marketplaces. These data points are adjusted for state-owned asset variabels, followed by feature engineering. The performance of the various algorithms is then compared. The results indicate that the best-performing model and the most important features vary by city, but overall, the Random Forest model delivers strong performance, with room size, road width, and room quality emerging as the most influential factors.

Pengaruh Kualitas Website www.pajak.go.id Terhadap Citra Direktorat Jendral Pajak (Survei pada Kantor Pelayanan Pajak Tangerang Timur)

This research is entitled "The Influence of Website Quality www.pajak.go.id on the Image of the Directorate General of Taxes (Survey at the East Tangerang Tax Service Office)". This research aims to find out what influence the quality of the website www.pajak.go.id has on the image of the Directorate General of Taxes at East Tangerang Tax Service Office.This research uses Stimulus-Response Theory, the basic assumption of this theory is that certain verbal words, nonverbal signals, techniques and symbols will cause other people to respond in a certain way. The paradigm used in this research is the positivism paradigm with descriptive quantitative research methods. Researchers used data collection techniques through questionnaires with the SPSS measuring tool. The population used in this research were taxpayers within the East Tangerang Tax Service Office, totaling 114,311 with a sample of 100 respondents. The results of this research show that there is a positive and significant influence of the website quality variabel on image as shown by the results of the coefficient of determination analysis test which shows that the R Square Value is 0.199 or if converted into a percent, it is 19.9%, which means it can be concluded that there is an influence on the quality of the website www .pajak.go.id on the image of the Directorate General of Taxes in the East Tangerang Tax Service Office.

DEVELOPMENT OF TRANSFER PRICING REGULATIONS IN INDONESIA

This research driven by the urgency to understanding the massive improvement of transfer pricing regulations in Indonesia. Directorate General of Taxes (DGT) have adjusted along with the advancement of macroeconomic, business field, cross border trade, and domestic needs. This study aims to describe the development of transfer pricing regulations in Indonesia, since it was first enacted in 1983. The analysis covers three main topics, which are the implementation and examination of arm's length principle, transfer pricing documentation, and advance pricing agreement. This research used qualitative methodology, particularly analytical descriptive approach. Analytical descriptive performed by analyze, capture, and summary a set of regulations, then provide them in the text containing important provision from each regulation. The result shows that there has been a significant development in transfer pricing regulation in Indonesia. Since the first time enacted, there are eight regulations concerning arm’s length principle, three regulations concerning TP Doc, and five regulations concerning advance pricing agreement which enacted sequentially. Those have provided more detailed rules and fulfilled stakeholders' needs. Novelty of this research can be seen through the comprehensive inventory of transfer pricing regulations in Indonesia, which can provide broad explanation for readers. This research may contribute to enrich the transfer pricing literature for academics. Besides, by describe the whole transfer pricing regulations in Indonesia, this research may also contribute to broaden taxpayer’s understanding and improve service quality of tax authority. From this research, it can be concluded that development of the transfer pricing regulations has provided legal certainty and efficiency for taxpayers and DGT in its implementation.

Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Belanja Barang / Operasional Pada Kantor Unit Penyelenggara Pelabuhan Serui

The Serui Port Organizing Unit Office, as part of the Ministry of Transportation, Directorate General of Sea Transportation, is a government entity that is obliged to carry out its duties with transparency, effectiv, efficiency and professionalism. This research aims to investigate the efectiveness and efficiency of budget use at the Serui Port Organizing Unit Office (UPP Serui), the factors that influence it, as well as the impact of the use of information technology and government budget policies. The research method used is quantitative by analyzing data from UPP Serui's financial reports in a certain period. Descriptive analysis is used to evaluate budget allocations and expenditure realization, while regression analysis is used to identify factors that influence efficiency. The research results show that economic growth, political stability, and economic size have a significant influence on the effectiveness and efficiency of budget use, while inflation is not significant. Apart from that, government budget policy also plays an important role in determining the efficiency of budget use at the UPP Serui Office.

Challenges and Measures to Counteract Passport Data Falsification in Indonesian Migrant Workers: A Review of the Circular Letter of the Director General of Immigration of the Republic of Indonesia Number: IMI-GR.01.01-0252 of 2023

The phenomenon of passport ownership with false data by Indonesian Migrant Workers who are working abroad is a problem that is difficult to eliminate, because there are still many prospective workers who think that the bureaucracy of making passports is difficult. The purpose of this study is to identify the challenges and countermeasures against passport data falsification in Indonesian Migrant Workers, through a review of the Circular Letter of the Director General of Immigration of the Republic of Indonesia Number: IMI-GR.01.01-0252 Year 2023. This research uses a qualitative secondary research approach that allows a researcher to compare other researchers' perspectives on the same case, in order to provide additional understanding. The research findings show that there are still many Indonesian Migrant Workers who are not aware of the dangers that may arise from using passports with fake identities, from being exposed to legal problems, losing their employment rights, to the threat of not being recognized for their citizenship status. In the conclusion, this research found that although the Directorate General of Immigration tries to use more persuasive regulations, these efforts also need to be accompanied by the application of immigration control functions as a form of prevention in preventing the increase of non-procedural Indonesian Migrant Workers.

Exploration of Youtuber Business Models as an Additional Reference for Current Professional Opportunities

This research explores the opportunities for YouTubers' digital workers today. The existence of opportunities to earn income from the YouTube platform in the form of AdSense, as well as other income opportunities that are open because of being a YouTuber makes people want to engage in this digital worker. Either as a side job or as a main job. No research explores the current YouTuber business model, making this research important to be used as an additional reference for those who want to become YouTubers. This research applies a qualitative method whose goal is to explore information in depth. With in-depth interviews with 2 big YouTubers and 2 beginner YouTubers as well as Employees of the Directorate General of Taxes, the author found that currently, the work of YouTubers is not as prospective as it used to be, because the competition between YouTubers is very tight, and the regulations imposed by YouTube related to AdSense are also felt by informants. In conclusion, to start a career as a content creator on YouTube, and then make it your main income for now seems less recommended. Apart from the fact that there are many YouTubers, it means that the red ocean or competition is saturated, also the adsense received turns out to be "change", to collect just 100 dollars can be a year as experienced by Susanto who currently has 18.8 thousand subscribers.

Libraries and the 2030 Agenda: The Portuguese Case

Abstract This article studies Portuguese libraries that have won the “Libraries: Development and the 2030 Agenda” award promoted since 2018 by the Portuguese Association of Librarians, Archivists, Information and Documentation Professionals together with the General Directorate of Books, Archives and Libraries. The aim is to identify the common characteristics of the libraries that have won the award so that these success stories can help other libraries with guidance on what characteristics they should develop in their teams in order to develop projects and actions that contribute to a more sustainable world. The method used is grounded theory with human analysis and Iramuteq software. Six common characteristics were found among the libraries: partnerships, teamwork, a focus on the community, projects linked to the territory, support and alignment with senior management regarding the SDGs, and funding. These characteristics together can lead to successful projects in the context of the 2030 Agenda and promote innovative services. It is also desirable that the projects developed are constantly monitored and evaluated. We conclude that libraries that want to develop projects for the 2030 Agenda should invest in these characteristics.

Government crisis communication tools in the light of the extreme drought of 2022

Aim: The purpose of this study is to investigate the communication of the drought (water crisis) of 2022. As water is a vital element, the alpha and omega of survival, the authors should expect the emergence of existential anxieties during related crises that may result in messages being ignored. This makes the communication of the responsible public authority even more difficult. The authors’ aim to make forward-looking recommendations for water professionals in the face of future water crises. Methodology: In order to help develop more effective crisis communication the authors analysed the National Directorate General for Water Management’s communications before, during and after the crisis (using the method of media monitoring and analysis) and carried out the evaluation based on their own criteria, which were compiled on the basis of the literature. They conclude their summary findings by making recommendations. Findings: In their opinion, although the communication of the OVF has been characterised by a rapid and accurate flow of information, the role of social responsibility should be strengthened in the future. The proportion of textual and visual content and the choice of publication channels should be reconsidered. Value: Due to the acceleration of the hydrological cycle, it is likely that in the future humanity will have to prepare for more intense periods of extreme water scarcity. According to satellite gravimetric measurements, the water security of the Carpathian Basin is changing in a negative direction. The authors’ results underline that the emerging climate crisis opens up new dimensions in governmental/authority crisis communication, both in terms of preparedness and response.

A kormányzati kríziskommunikáció eszközei a 2022. évi rendkívüli aszály tükrében

Aim: The purpose of this study is to investigate the communication of the drought (water crisis) of 2022. As water is a vital element, the alpha and omega of survival, the authors should expect the emergence of existential anxieties during related crises that may result in messages being ignored. This makes the communication of the responsible public authority even more difficult. The authors’ aim to make forward-looking recommendations for water professionals in the face of future water crises. Methodology: In order to help develop more effective crisis communication the authors analysed the National Directorate General for Water Management’s communications before, during and after the crisis (using the method of media monitoring and analysis) and carried out the evaluation based on their own criteria, which were compiled on the basis of the literature. They conclude their summary findings by making recommendations. Findings: In their opinion, although the communication of the OVF has been characterised by a rapid and accurate flow of information, the role of social responsibility should be strengthened in the future. The proportion of textual and visual content and the choice of publication channels should be reconsidered. Value: Due to the acceleration of the hydrological cycle, it is likely that in the future humanity will have to prepare for more intense periods of extreme water scarcity. According to satellite gravimetric measurements, the water security of the Carpathian Basin is changing in a negative direction. The authors’ results underline that the emerging climate crisis opens up new dimensions in governmental/authority crisis communication, both in terms of preparedness and response.

DAYA TARIK OBJEK WISATA AIR PUTRI WAIYOHO DI DESA KAWA KABUPATEN SERAM BAGIAN BARAT

The purpose of this study is to examine the appeal of the Air Putri Waiyoho tourist attraction and visitors' perceptions of Air Putri Waiyoho in Kawa Village, West Seram Regency. This research uses a survey method to assess the viability of the tourist attraction's potential, based on criteria from the Guidelines for Operational Area Analysis of Nature Tourism Attractions (ADO-ODTWA) by the Directorate General of Forest Protection and Nature Conservation (PHKA) in 2003, and qualitative descriptive analysis to understand visitor perceptions, with a sample of 77 visitor respondents interviewed.The main attraction at Air Putri Waiyoho is the fresh water spring in a bathing pool with clear, bright water surrounded by lush trees, enhancing the appeal for tourism activities. Based on the Tourism Feasibility Index analysis, the attraction criteria score 80.95%, accessibility criteria score 72.2%, and visitor facilities and infrastructure criteria score 66.6%. Thus, the feasibility analysis places Air Putri Waiyoho as a high-category tourist attraction. Visitor perceptions indicate a 100% attraction appeal, available facilities at 90.91%, and accessibility with 48% noting ease of transportation and reachability.

Urban Air Mobility (UAM) in Türkiye: Evaluating Existing Aviation Laws and International Practices

Urban Air Mobility (UAM) has emerged as a solution to transport challenges such as traffic congestion, environmental impacts, and lack of adequate public transport systems in urban areas. As the interest in UAM objects such as electric vertical take-off and landing aircraft (eVTOL) is increasing, it is important to understand whether the current regulations are sufficient to address the sui generis difficulties of this brand new technology. This article examines the adequacy of Türkiye's current legal framework to ensure the safe, effective, and sustainable integration of UAM. This article analyses Türkiye's existing aviation legislation, in particular the Turkish Civil Aviation Law and the instructions issued by the Directorate General of Civil Aviation (DGCA) and examines their applicability to UAM. The article discusses various regulatory gaps such as the lack of standards specifically designed for UAM, inadequate safety, environmental and operational regulations, and unclear guidelines on airspace integration. The article also discusses various UAM regulations prepared by the International Civil Aviation Organisation (ICAO), the European Union Aviation Safety Agency (EASA), and the approaches of pioneer countries in this area, such as the US, Germany, and Japan. Through a comparative analysis, it demonstrates the key lessons learnt from these international practices and presents suggestions for improving Türkiye's regulatory environment. The study emphasises the need for targeted reforms, introduction of specific standards, and a new regulative framework to foster the successful integration of UAM. The findings aim to contribute to the establishment of a solid legal framework to ensure that Türkiye is prepared for the future of UAM.

Reviewing the implementation of the voluntary disclosure program as a database provider in exploring the potential of income tax article 25/29 for high-wealth individuals

This research is conducted to determine the role of the Voluntary Disclosure Program (PPS) in providing a database to the Directorate General of Taxes in extracting the potential of Income Tax Article 25/29 on Individual Taxpayers with the High Wealth Individual (HWI) category. This study also aims to determine the condition of income tax Article 25/29 of Individuals at KPP Madya Dua Medan and the obstacles in the application of PPS in extracting the potential of Income Tax Article 25/29 of Individuals. The method used in this research is qualitative method by conducting interviews, documentation and literature study. Interviews were conducted with employees of the Directorate General of Taxes and academics. Documentation is done on the data provided by KPP Madya Dua Medan. The reference sources used were obtained from journal provider platforms on the internet. The results of this study indicate that PPS can provide a database for the activities of extracting the potential of ITA 25/29 of HWI WPOP. The obstacles to the use of PPS data are the misalignment of information on the use of data between the DGT head office unit and the vertical unit, the communication between tax officers and taxpayers, the exploration of the potential of HWI which is still partial, and the tax planning of HWI taxpayers. Keywords: Extracting Potensial, Income Tax Article 25/29 on Individual Taxpayers, Voluntary Disclosure Program, High Wealth Individual, KPP Madya Dua Medan.

Combating tax crimes in Indonesia: tackling the issue head-on

Taxes are undeniably the lifeblood of a country’s financing. However, tax evasion is becoming increasingly rampant in Indonesia, resulting in substantial state losses. Enhanced tax enforcement policies are necessary to combat this crime. The Organization for Economic Cooperation and Development (OECD) has established principles for fighting tax crimes; however, the Indonesian government has been unable to integrate these principles into its tax enforcement policies, leading to gaps related to strategy, investigative powers, organizational structure, resources, and cooperation, which prevent the current measures from being fully effective. This article conducts a descriptive, evaluative, and comparative study of the Directorate General of Taxes’ (DGT) current tax enforcement policy and proposed practices based on the OECD’s principles to identify and elaborate on these gaps and analyse internal and external obstacles hindering effective implementation. This study’s findings reveal a fundamental difference between tax and legal interests that must be appropriately managed within their boundaries; therefore, the key to improving tax enforcement policy in Indonesia lies in combining Primum Remedium (criminal sanctions as the initial response) and Ultimum Remedium (criminal sanctions as the last resort) strategies. Additionally, the provision of adequate investigative powers, sufficient resources, gradual policy implementation, and necessary law amendments are also crucial factors. This study aims to provide the Indonesian government with insights and recommendations to enhance the tax enforcement policy, to combat tax crimes more comprehensively.

Akibat Hukum Terhadap Pendaftaran Merek Produk Barang Yang Memiliki Persamaan Pada Pokoknya

Introduction: Trademarks or names are marks used by companies or businesses on the products they trade because Trademarks are used as identifiers. As stipulated in Law No. 20 Year 2016 on Trademarks and Geographical Indications in Article 1 paragraph (1). Trademarks also cannot be registered when they have elements of similarity in the trademark as stipulated in Article 20-21 of the Trademark and Geographical Indications Law. However, this is contrary to the incident in the chocolate product brands Chacha Delfi and Chacha Lokal, where Chacha Delfi tried to apply for registration at the Directorate General of IPR and KEMENKUMHAM but was rejected because the Chacha Delfi brand has an element of similarity in its principal to the Cha-Cha Lokal product brand, because we know that the Cha-Cha Lokal brand from PT. Mayora who registered the brand first.Purposes of the Research: To know and explain about the procedure of product registration Trademark Chacha Delfi and Cha-Cha Local, which has similarities in essence and know and, analyze the legal consequences of registration of trademarks that have similarities in essen.Methods of the Research: The legal research method used for this research is based on primary, secondary, and tertiary legal materials, and uses a statute approach and conceptual approach and case approach.Results of the Research: The results showed that the Chacha Delfi trademark registration procedure was rejected by the Directorate General of IPR and KEMENKUMHAM, because the trademark did not meet the registration procedures where the trademark has similarities to the pre-existing trademark, namely the local Cha-Cha trademark that has done the trademark registration first. because based on the Trademark Law and PERMENKUMHAM who register first then the trademark will be recognized ownership of the trademark. So that the legal consequences obtained by Chacha Delfi brand is rejected and dismissed to trade products Chacha Delfi brand and subject to sanctions under the Trademark Act and PERMENKUMHAM. Therefore, it is expected that the Directorate General of IPR and KEMENKUMHAM, in order to publish the trademarks that have been registered, so that businesses and other companies can see, so that there is no more Trademark Equation and does not lead to a Trademark Equation dispute.

Analysis of the Impact of Fiscal Decentralization on Per Capita GDRP Across Provinces in Indonesia

This study aims to investigate and analyze the impact of fiscal decentralization on per capita GRDP across provinces in Indonesia. Additionally, the research examines the influence of Regional Own-Source Revenue (PAD) on per capita GRDP across provinces in Indonesia, the effect of the General Allocation Fund (DAU) on per capita GRDP, the effect of Revenue Sharing Fund (DBH) on per capita GRDP, and the overall impact of the Specific Allocation Fund (DAK) on per capita GRDP, and the overall impact of fiscal decentralization on per capita GRDP. The study also seeks to analyze to combined effects of PAD, DAU, DBH and DAK on per capita GRDP across provinces in Indonesia. The data analysis technique employed in this research is panel data analysis. The data used are secondary data, which have been collected by data collection institutions and made available to the public. The data for this study were sourced from the Central Bureau of Statistics, the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia (DJPK Kemenkeu), as well as books, journals, and website relevant to this research. The variables include per capita GRDP, Regional Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Revenue Sharing Fund (DBH), and the Spesific Allocation Fund (DAK). The result of the study indicate that during the administration of Susilo Bambang Yudhoyono (SBY), the variable PAD had no effect on per capita GRDP, the variable DBH had no effect on per capita GRDP, and the variable DAK also had no effect on per capita GRDP. Meanwhile, during the administration of Joko Widodo (Jokowi), DBH had no effect, and DAK similarly had no effect on per capita GRDP. Furthemore, the R-square value during SBY’s administration was 11,12%, which is higher compared to the 8,7% during Jokowi’s administration. This indicates that the role of PAD, DAU, DBH and DAK in influencing per capita GRDP was more pronounced during SBY’s administration. Keywords: GRDP, PAD DAU, DBH, DAK

Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts

This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.

Assessment of Training Needs of the Office staff (Management assistants and Development Officers) in the National Hospital of Sri Lanka

Introduction: In the dynamic landscape of healthcare administration, the role of hospital office staff is pivotal for maintaining the seamless functioning of the hospital. Training Needs Assessment is a proactive approach to aligning the skills of hospital office staff with the evolving demands of the healthcare landscape, ensuring compliance and promoting excellence in administrative practices and, consequently, contributing to improved patient outcomes.Objective: This study aims to identify the training needs of hospital office staff in the National Hospital of Sri Lanka (NHSL).Methodology: A descriptive cross-sectional study was conducted in NHSL with the office staff from June to August 2023. The total population was 181. Among them, 123 people were selected from simple random sampling proportionately to the category. The self-administered questionnaire was used to collect the data. The questionnaire assessed the activities and capabilities of office staff necessary for their daily tasks. Participants were asked to score these activities based on their importance and current performance level. Mean scores for the importance of the training areas and current performances were calculated, and gaps were identified by subtracting. Training needs with the highest gaps (gap equal or more than 2) were prioritized as training needs for office staff in NHSL.Results: Procurement for the public sector, handling audit inquiries, file management including personal file management, salary conversion, pension management, gathering, organizing, analyzing statistically, & disseminating data and information were prioritized as training needs for next year.Conclusions and recommendations: Those prioritized training needs were included in the next year's (2024) annual action plan with the permission of the Deputy Director General -NHSL.

Analysis Of The Realization of Non-Tax State Revenue at The Directorate General of Workforce Placement Development and Expansion of Employment Opportunities, Ministry of Manpower

The Ministry of Manpower, through the Directorate General of Workforce Placement Development and Expansion of Employment Opportunities, has the task and function of managing Non-Tax State Revenues as The Non-Tax State Revenue Management Agency. This research aims to analyze the realization of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce at the Directorate General of Workforce Placement Development and Expansion of Employment Opportunities for the fiscal year 2019 to 2023. This study used a descriptive qualitative method. The results of the research show that the realization of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce at the Directorate General of Workforce Placement Development and Expansion of Employment Opportunities for fiscal year 2019 to 2023 will experience fluctuations that cannot be separated from the number of foreign workers working in Indonesia. Management of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce has not been implemented optimally due to several internal and external factors. Factors that influence the realization of Non-Tax State Revenue sourced from The Compensation Fund for The Use of Foreign Workforce are government regulations and policies, the COVID-19 pandemic, the number of regional regulations regarding regional levies, and the dollar exchange rate against the rupiah.

Juridical Review of The Amount of Administrative Sanctions in the Form of Interest and Interest Rewards PP No 35 of 2023

This research is motivated by the tax collection system in Indonesia using the Self Assessment System. The Self Assessment System is a tax collection system in which the government gives full trust to taxpayers to calculate, deposit and report their own tax obligations. Taxpayers are considered capable of calculating taxes, able to understand the current tax regulations, and have high levels of honesty, and are aware of the importance of paying taxes. Thus, the success of tax collection depends a lot on the taxpayers themselves. The legal research method used in this research is normative juridical research which is research carried out or aimed only at written regulations with the nature of descriptive analysis research which is a method that functions to describe or provide an overview of the object being studied. The data source used is secondary data with quantitative data analysis. The results of this research are Article 113 of the Job Creation Law, taxpayers submit requests for interest compensation to the Head of the KPP where the Taxpayer is registered or where the PKP is confirmed. Submission of applications can be done electronically or in writing by including the Taxpayer's domestic account number. After the taxpayer submits a request for interest compensation to the KPP, no later than one month after the application for interest compensation is received in full, the KPP will process the Taxpayer's application. Interest compensation is paid by the Directorate General of Taxes by transferring it to the account of the Taxpayer who is entitled to receive the interest compensation, then the reporting of the receipt of the interest compensation is reported in the Annual SPT in the following tax yea

Climate Change and Fiscal Response: Analysis of Regional Expenditure in Java Island

This study investigates the impact of climate change on regional fiscal policy in Java, Indonesia, focusing on how temperature and rainfall changes influence fiscal spending. Using secondary data from the ERA5 Satellite (2008–2020) and fiscal data from the Directorate General of Fiscal Balance (Direktorat Jenderal Perimbangan Keuangan/DJPK), this research examines 113 districts/cities on Java Island. Climate change indicators—average temperature and rainfall—serve as independent variables, while regional fiscal spending on climate-related initiatives is the dependent variable. Panel data analysis is conducted using three regression models: common effect (OLS), fixed effect, and random effect models, with the Chow and Hausmann tests to identify the most appropriate model. Results indicate a positive relationship between climate change (temperature and rainfall) and increased fiscal spending for climate adaptation and mitigation. The findings support the hypothesis that regions with higher temperatures and increased rainfall experience greater climate-related fiscal spending, highlighting the urgency for such measures in areas farther from the equator.