Local Income Research Articles

Nothing comes for free: Evidence from a tax reduction of China

Using data from the National Taxation Survey from 2009 to 2015, this paper conducts a quasi-natural experiment on the tax reduction reform of "replacing business tax with value-added tax" (RBTVT) in China to empirically explore the impact of the fiscal pressure caused by the turnover tax reduction on the corporate income tax burden. The paper tries to explain why it is difficult to reduce the tax burden through tax reduction from the perspective of fiscal pressure. According to the empirical results, an extensive tax reduction creates a "tax substitution" effect, i.e., the stronger the tax reduction effect of the RBTVT, the greater the motivation of local governments will be to shift the fiscal pressure to enterprises through taxation, resulting in an increased local corporate income tax burden. In regards to "who pays the tax", the paper indicates that non-state-owned enterprises, small and micro enterprises, and non-RBTVT enterprises are the main bearers of the local fiscal pressure shift. With further examination, the paper finds that there is an obvious "tax substitution" effect in regions with poor business environments or large governments. In the mechanism section, the paper finds that strengthening tax administration, decreasing tax-rate reductions for enterprises, and levying excessive tax are the primary "tax substitution" methods. In the extended analysis, our results suggest that enterprises are not the ultimate bearers of fiscal pressure because they can shift the pressure on them to workers by reducing the cost of wages and benefits. Besides, the results show that cutting fiscal expenditure and improving fiscal expenditure efficiency can effectively alleviate the "tax substitution" effect. Finally, we find that the "tax substitution" effect discounts the impact of tax reduction, but does not entirely nullify it.

Analysis of the Influence of Local Original Income, General Allocation Fund and Special Allocation Fund on Economic Growth with Capital Expenditure as an Intervening Variable in Regional Governments throughout Manggarai Raya in 2013-2023

The purpose of this study is to analyze and test the effect of Local Revenue, General Allocation Fund and Special Allocation Fund on Economic Growth with Capital Expenditure as an Intervening variable in local governments throughout Manggarai Raya. This study was conducted in Regencies/Cities throughout Manggarai Raya. The population and sample used in this study were reports on the realization of the RegionalBudget throughout Manggarai Raya. Furthermore, this study used path analysis as a research method. From the analysis conducted, it can be concluded that the test results found that partially the variables of Local Revenue and Special Allocation Fund have a significant effect on capital expenditure. While for the General Allocation Fund it does not have a significant effect on capital expenditure, the test results found that partially the variables of Local Revenue, Special Allocation Fund and Capital Expenditure do not have a significant effect on economic growth. While for the General Allocation Fund it has a significant effect on economic growth, the results of the path coefficient test show that only the Special Allocation Fund variable has a significanteffect on economic growth through capital expenditure. While Local Revenue and General Allocation Fund do not have a significant effect on economic growth through capital expenditure.

The Influence of Regional Original Income (PAD) and General Allocation Funds (DAU) on the Human Development Index (HDI) in North Sulawesi 2004 - 2022

HDI (Human Development Index) is an indicator in measuring the level of success in improving the quality of human life and determining the ranking/level of development of a region. Increasing human resources is also defined as increasing the basic capabilities of the population, therefore increasing opportunities to be able to participate in the human development process which requires several basic indices such as expenditure, education and health, allocation of local original income and general allocation funds in making human development a success in Infrastructure, health and education matters play an important role in efforts to increase human development. This research aims to examine the influence of local revenue and General Allocation Funds on the Human Development Index in North Sulawesi Province. The research method used is a quantitative method. This research uses PAD, DAU and HDI data for 2004 - 2022. The type of data used is secondary data taken from the Central Statistics Agency (BPS) and this research was tested using the ECM model.

The Influence of Regional Original Income (PAD) and General Allocation Funds (DAU) on Poverty in West Nias Regency 2012 - 2022

West Nias Regency is the district with the highest poverty rate in North Sumatra. In an effort to reduce poverty in a region, the central government has given authority to regional governments to manage their respective regional finances through regional autonomy. The purpose of this study is to see how the effect of local original income and general allocation funds on poverty. The type of data used in this study is secondary data with time series data types sourced from BPS. Based on testing using a regression model, it is known that the regional original income variable has a t-statistic value of 0.729042 and a probability value of 0.48680.05, so it can be concluded that the regional original income variable has a positive and insignificant relationship with the poverty variable where H1 rejected. The general allocation fund variable has a t-statistic value of -1.696930 and a probability value of 0.12810.05, so it can be concluded that the general allocation fund variable has a negative relationship but does not significantly affect the poverty variable. Therefore H2 rejected.

Blue Economy as a Drive Economy, Welfare and Environment Sustainable in Malang Rapat Village Bintan District Meeting Riau Islands

Malang Rapat Village, located in Bintan Regency, Riau Islands, is rich in marine resources and holds significant potential for the development of a blue economy. With its extensive coastline and diverse marine ecosystems, the village offers opportunities for fisheries, sustainable marine tourism, and the creation of products derived from marine resources. These opportunities could contribute to boosting local income and generating employment in the community. However, challenges arise from unregulated fishing practices that threaten marine ecosystems, rising sea levels, and shifting weather patterns that jeopardize coastal areas and maritime infrastructure. Additionally, limited human resources in the marine sector and inadequate infrastructure hinder the growth of this industry. Despite these obstacles, the blue economy presents an avenue for environmental sustainability and marine tourism development. By embracing the blue economy, Malang Rapat Village has the potential to enhance its local economy. This research utilizes a descriptive qualitative approach and SWOT analysis to explore the role of marine resources, sustainable fisheries, marine tourism, and human capital in increasing community income and supporting the blue economy initiative as a driver of sustainable development, welfare, and environmental stewardship in Malang Rapat Village, Bintan Regency.

The impact of the development of the tourism sector in terms of economic, social population and land cover in Batu City

The development of the tourism sector has a positive impact on city growth through increased profits and revenues, encouraging competition from city managers in increasing tourist attraction through facilities, investment, employment, and local income. The development of tourism-supporting infrastructure accelerates city growth by increasing population, economic interaction, and land cover transformation. This study identifies the relationship between tourism development, economic transformation, socio-population, and land cover. The 2016-2021 constant price GDP shift-share analysis is used to understand economic transformation, while the 2020-2021 population growth and population density analysis for social aspects. As a result, the socio-population aspect shows a transformation in Batu City, where manufacturing business has shifted to service business as the main occupation, which has an impact on increasing population growth. In land cover, significant changes are seen in built-up, open, plantation, and forest. This research provides a preliminary analysis of the development of the tourism sector from the economic, socio-population, and land cover aspects in 2016-2022. These transformations reflect dynamic changes in the city's economic and social structure, requiring continuous monitoring for better policies.

Pemberdayaan masyarakat melalui inovasi pembuatan permen Madu Trigona dan Nira desa Sigar Penjalin

Stunting remains an unresolved issue in North Lombok, NTB, Indonesia. One of the government's efforts to reduce stunting rates involves ensuring nutritional fulfillment for mothers and expectant mothers, which can be obtained from local food sources. Nira (palm sap) and Trigona honey are local commodities available in Tanjung, North Lombok. Unfortunately, these commodities have not been optimally utilized for nutritional fulfillment or as income sources. Typically, Nira is only sold as fresh sap, fermented beverage (tuak), or palm sugar, which have relatively low market values. Combining Nira and Trigona honey to create high-value candy products represents an opportunity. This community service project aimed to improve welfare and nutrition in Sigar Penjalin Village by assisting in the production of hard candy from Trigona honey and Nira Aren as a potential local delicacy to combat stunting and enhance local income. The implementation involved 16 community members organized by UMKM Rangsot Kreatif. The training used ingredients like brown sugar, granulated sugar, glucose syrup, Trigona honey, and water. The training stages included preparation, material delivery, hands-on practice, and evaluation through pretests and posttests to measure participants' knowledge, skills, and interests. The pretest results showed a total score of 627 out of 960 (65.31%), indicating a moderate level of understanding. After the training, the posttest showed a significant improvement, with a total score of 829 out of 960 (86.35%), indicating a very high level of understanding. This activity highlights the importance of technological support and the utilization of local resources in developing nutritious and economical snack products, supporting improvements in community nutrition and economy, and providing alternative solutions in local product processing

PARQUE NACIONAL DA SERRA DA CAPIVARA/PI E A PRÁXIS DA ATIVIDADE ECOTURÍSTICA

Ecotourism faces the challenge of balancing environmental and cultural preservation with sustainable development and local income generation. Since the Stockholm Conference in 1972, environmental conservation has gained relevance on government schedule. The establishment of Conservation Units (CUs) has led to the implementation of administrative and political mechanisms to safeguard specific ecosystems. These spaces not only protect the environment but also enable indirect use through tourism, with an emphasis on ecotourism. This study aims to evaluate whether the ecotourism practices adopted in the Serra da Capivara National Park (PNSC), located in Piauí, align with the theoretical framework that underpins this tourism segment. Using a Case Study methodology, which includes visits to PNSC, literature review, and photographic documentation, it was found that this Integral Conservation Unit is in line with the guidelines advocated by ecotourism. Keywords: Conservation Unit; Serra da Capivara National Park; Ecotourism.

Contribution of FDI, fiscal policy, and labor force on inequality and economic growth: A case study in South Sulawesi, Indonesia

South Sulawesi Province faces a significant problem: economic growth that has not been inclusive. This study analyzes the relationship between foreign investment contribution, fiscal policy, and labor force to inclusive economic growth in South Sulawesi, Indonesia. The results of this study show two relationships, namely direct and indirect relationships. Judging from the direct influence. First, FDI and local native income positively affect the level of inequality. However, in contrast to general allocation funds and labor force variables, each negatively affects inequality. Meanwhile, FDI, general allocation funds, and local original revenues positively affect economic growth. However, in contrast to the variables labor force and inequality, each negatively affects the inequality level. When viewed from its indirect influence, FDI, general allocation funds, labor force, and local native income each positively impact economic growth through levels of inequality. The implication of this study is the importance of governments allocating FDI investments for infrastructure development that supports inclusive growth.

Use of Radiation Therapy for the Treatment of Breast Cancer in 2019 Versus 2020

PurposeThe COVID-19 pandemic disrupted medical care. Little is known about how radiation therapy (RT) ordering behavior changed during the pandemic. This study examined: 1. whether there was a change in the rate at which orders for lumpectomy were followed by orders for RT, and 2. whether there was a change in the percentage of RT orders that were for hypofractionated (HF) RT, rather than conventionally fractionated (CF) RT. Materials and MethodsPrior authorization order data from 2019 and 2020, pertaining to patients with commercial and Medicare Advantage health plans were reviewed to determine whether patients had an order for RT in the 90 days following lumpectomy, and if it was for CF or HF RT. Univariate analyses were conducted using Chi-square tests, and adjusted analyses were conducted using multivariate logistic regression, controlling for patient age, urbanicity, local median income, region, if the lumpectomy facility was academic, and if the lumpectomy facility was a hospital. ResultsIn 2019, 47.7% (2,200/4,610) of included lumpectomy orders were followed by an RT order within 90 days, in contrast to 45.6% (1,944/4,263) in 2020 (P=0.048). Of the RT orders meeting this study's definition of CF or HF, 75.3% (1,387/1,843) of orders placed in 2019 and 79.0% (1,261/1,597) of orders placed in 2020 were for HF (P=0.011). Adjusted analysis found patients receiving a lumpectomy order in the 1st quarter of 2020 had significantly reduced odds (OR: 0.84; 95% CI: 0.71-0.99) of receiving an order for RT following lumpectomy relative to those with orders placed in the 1st quarter of 2019. Adjusted analysis likewise found significant evidence of increased use of HF RT during the pandemic. ConclusionIn the population examined, physicians were less likely to order RT following lumpectomy in 2020 than in 2019, and if they did, were more likely to order HF RT.

Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.

BELANJA MODAL DITINJAU DARI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI BALI TAHUN 2016-2020

Local governments utilize their capital expenditure budgets to construct facilities and infrastructure for the development of their respective regions. The distribution of capital expenditure is influenced by various factors, including local original revenue and balancing funds. The objective of this research is to examine the impact of local original income and balancing funds on capital expenditure in the regencies and cities of Bali. The data for this study was collected through the documentation method, gathering, processing, and recording data from secondary sources relevant to the research. The study population comprises the Regency and City Governments of Bali, which consist of eight districts. The results indicate that the profit sharing fund has a positive effect on capital expenditure. It is recommended that local governments in Bali focus on further developing potential sources of regional income to enhance their Regional Original Revenue (PAD). This can be achieved through the intensification of tax collection and the formulation of regional regulations that support economic activities within the regions. The allocation of balancing funds such as General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Special Allocation Fund (DBH) should prioritize areas that directly impact public interests, such as infrastructure and facilities that stimulate economic growth. It is important to avoid diverting the balancing fund and PAD for non-beneficial expenditure allocations. Capital expenditure should be carried out with the aim of providing optimal public services and generating income for the region..

Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak Bumi Dan Bangunan Dalam Meninjau Peraturan Daerah Kabupaten Pamekasan

Rural and urban land and building tax or PBB-P2 is a regional tax as a source of original regional income. The aim of this research is to determine the contribution of Regional Tax and Land and Building Tax to local original income in accordance with Pamekasan Regency regional regulations. This research uses quantitative descriptive methods. This research looks at the contribution of regional taxes and land and building taxes to Original Regional Income (PAD) from 2016-2020. The results of this research show that regional taxes and land and building taxes make a very good contribution to PAD. Therefore, the role of regional taxes and PBB (P2) is needed in increasing PAD which is realized in regional regulations. Regional tax collection officers provide services by increasing the means of paying regional taxes so that the potential for regional tax revenues increases. The revenue department maintains a good relationship with collection officers so that they can supervise local tax collection to avoid fraud during collection.

Revitalizing Rural Wealth: Uncovering the Potential of Local Resources through Coffee Cake and Jackfruit Cake Innovations for Sustainable Community Development

The aim of this service is to empower local economic members to build a coffee cake and jackfruit cake business that will increase the income of rural residents, supporting sustainable local economic development. The service method used is joint product development to develop new cake variants with sustainable innovation involving culinary experts, local business actors and the local community. The research results obtained from this service increase local income. Adding production and sales of jackfruit cake and coffee increases the income of rural communities. The implication of this service is strengthening local identity, increasing knowledge about the richness of local culture and making tourists interested in local culinary delights. Therefore, through innovation in coffee cake and jackfruit cake, this project is expected to help sustainable development and welfare of rural communities.
 Highlights : 
 
 Joint Collaboration: Involving culinary experts, local businesses, and the community in joint product development fosters collaboration for sustainable innovation.
 Economic Impact: The introduction of coffee cake and jackfruit cake contributes to increased income, supporting local economic development in rural areas.
 Cultural Enrichment: The project enhances local identity, promotes cultural richness, and attracts tourists through the innovation in coffee and jackfruit cakes.
 
 Keywords : Coffee Cake and Jackfruit Cake, Sustainable Community Development, Rural Wealth, Culinary Diversity, Rural Economic Empowerment

EFEKTIFITAS RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KOTA AMBON.

The aim of this research is to determine the effectiveness of waste levies on regional original income. The data used in this research is data from 2020 to 2022.The research method used in this research is the contribution method. The data collection technique used by researchers is direct interviews with the objects studied, field observations and literature. The type of data used is quantitative data while the data source comes from primary data and secondary data.The results of research using the contribution method show that the waste levy has increased very effectively every year, where in 2020 the levy reached 103.53% with an income of Rp. 6,734,688,000.00, in 2021 it will reach 107.08% with income of Rp. 6,978,881,720.00, and in 2022 it will reach 107.28% with income of Rp. 6,978,881,720.00 than targeted.
 Keywords: effectiveness, waste levy, local original income.

Financial Performance Analysis of Local Government: A Case Study on Karanganyar Regency

The purpose of this study is to analyze the financial ratios of the Karanganyar Local Government Budget Realization Report for the 2017-2022 fiscal year, with a quantitative descriptive method at the Local Finance Agency (BKD) of Karanganyar Regency. Data were sourced from the budget realization reports, scientific articles, and interviews. Data were collected through document analysis and interviews. The components analyzed include the financial independence ratio, financial growth ratio, effectiveness ratio of original local government revenue (PAD), and local financial efficiency ratio. This study has found a low financial independence ratio of an average of 23.62%. The average PAD growth ratio was 5.14%, local income was 1.98%, operational expenditure was 1.80%, and capital expenditure was 3.72%. The PAD effectiveness ratio was classified as very effective with an average of 107.22%, and the financial efficiency ratio showed a moderate level with an average of 87.17%. This study concludes that the financial performance of the Local Government of Karanganyar Regency needs to be improved. The researchers recommend the government diversify sources of income, evaluate project management, and utilize information technology. Thus, this study provides guidance for the Local Government of Karanganyar Regency in improving the local financial performance.

Exploring the Role of Building Envelope in Reducing Energy Poverty Risk: A Case Study on Italian Social Housing

Energy poverty is a significant social, economic, and health issue which increasingly affects millions of households worldwide. Both climate change and the socio-economic crisis have aggravated this phenomenon, making families unable to keep adequate comfort conditions at home because of economic constraints and/or dwelling inefficiencies. Considering the recent inflation trends, as well as the global effort to reduce the building sector’s carbon emissions, energy retrofitting of buildings emerges as the most forward-looking strategy to cope with energy poverty risk. In the case of large building stocks, which are typical for social housing complexes across the EU, deep and fast energy retrofitting might prove challenging, especially considering the resource shortages and disruptions to occupants that may arise. Therefore, this article investigates the relationship between the envelope’s insulation ratio and the risk of energy poverty for households. To this end, diverse scenarios are defined, corresponding to progressive increases in the percentage of building envelope that is insulated. The resulting energy needs are calculated for each of them and correlated with local average incomes and relative energy expenses of households. This is tested on an Italian social housing demo case. The results confirm a predictable but not linear correlation between thermal insulation and reduced energy needs for heating, and an interesting side effect on cooling needs for scenarios that perform better in winter. As for income, energy cost has a greater effect on the energy poverty risk when monthly rent is lower, while energy prices have a major role when rent per month is higher.

STRATEGI PENINGKATAN DAYA TARIK DI DESTINASI TANJUNG BIAS DESA SENTELUK KECAMATAN BATU LAYAR KABUPATEN LOMBOK BARAT

Tanjung Bias Beach is one of the beaches in Kenteluk Village, Kec. Batu Layar, West Lombok Regency, the existence of Tanjung Bias Beach has had a big influence on the economy around the Tanjung Bias Beach tourism object. During the Covid-19 Pandemic, tourist visits and local community income decreased drastically. Seeing the development of tourism, there is a need for a good strategy to develop potential energy. tourist attractions on Tanjung Bias Beach. This research uses a qualitative descriptive method, namely describing and analyzing phenomena, events, social conditions, attitudes, perceptions or thoughts of a person individually or in groups and using SWOT analysis, because this research is directed at solving various problems such as opportunities, strengths, weaknesses and threats that exist at the Tanjung Bias Beach tourist attraction. SWOT analysis is the systematic identification of factors for developing strategies. The SWOT analysis compares the external factors Opportunities (opportunities) and Threats (threats) with internal strength factors (strengths) and weaknesses (weaknesses). The Village Government together with the BUMDes Management in Senteluk Village, Batu Layar District, West Lombok Regency are reorganizing and looking for a solution. So that the tourism sector at Tanjung Bias Beach continues to run and develop as it should, one of the ways is by promoting on social media. Media is one of the information links between the government and the community, including information regarding various developments in the tourism sector. Promotional activities by introducing various tourism potentials to introduce tourism products and their uniqueness to tourists and providing understanding and education for local communities and through potential events to introduce Tanjung Bias Beach. Based on the results of interviews, internal factors consist of strengths and weaknesses. These strengths are beautiful natural panoramas, horse attractions, close to the city center and have adequate security, have culinary delights. Weaknesses are parking fees and fraud, road conditions are not good, it is not yet a major tourist destination and not many people know about access and external factors consist of opportunities and threats. These opportunities are creative industries from the community and the existence of various culinary businesses. Meanwhile, the threat is competition between tourist attractions.

Impact of Recent Migration and Local Income Disparity: Does Time Variying Imply?

Temporary migration is one part of the potential for income inequality in the region. On this basis, this study aims to examine the effect of temporary migration on income disparity. This study uses SUSENAS panel data from 34 provinces during 2010-2019. This study uses the generalized method of moments dynamic panel regression to analyze the time change while reviewing the regional aspect. The results show that in-migration has a significant positive effect on income disparity. Meanwhile, out-migration has a negative effect on income disparity. Moreover, inflation and consumption expenditure are suspected to cause the severity of inequality. On the other hand, average years of schooling encourage people to get good labor productivity. This upward migration policy implies that it is an alternative for regions to reduce income inequality. The policy is navigated from various transmissions such as education, investment, access to public services, central and local coordination, and monitoring of labor exploitation practices.

ANALISIS PENGARUH INVESTASI TERHADAP PENDAPATAN ASLI DAERAH DAN PERTUMBUHAN EKONOMI DI PROVINSI BALI

Macroeconomic problems in the long term are often associated with economic growth problems. Economic growth is an indicator of development success. The higher economic growth, usually the higher the welfare of society. Bali Province is one of the provinces in Indonesia that has experienced turbulent economic growth over the last five years, one of the reasons being the Covid-19 pandemic. Moreover, Bali Province has made the tourism sector the main sector supporting the economy in the region. This research is focused on discussing the investment picture that is linked to local revenue and economic growth in Bali Province. The objectives of this research include: 1) to determine the effect of investment on local revenue and economic growth in Bali Province; 2) to determine the effect of local revenue on economic growth in Bali Province; and 3) to determine the role of local original income in mediating the influence of investment on economic growth in Bali Province. The approach used in this research is a quantitative approach. This research uses secondary data obtained from BPS Bali Province. The data used in this research is time series data for each Regency/City in Bali Province from 2013-2022. This research uses data processing tools, namely Microsoft Excel and SPSS. The research results show that: 1) investment has a positive and significant effect on local revenue in Bali Province; 2) investment and local revenue have a positive but not significant effect on economic growth in Bali Province; and 3) local original income mediates the effect of investment on economic growth in Bali Province.