ECO-BUILD; Economy Bring Ultimate Information All About Development Journal

ANALISIS HUBUNGAN FERTILITAS DENGAN KEMISKINAN DI KABUPATEN BERAU

2025-01-15T09:34:53+07:00

The purpose of this study was to determine the causality (reciprocal effect) between fertility and poverty in Berau Regency. Secondary data used were data on the number of poor people and fertility rates in Berau Regency for the period 2017-2022, which have been published by BPS Berau Regency. The analysis tools used were the classical assumption test (normality test, autocorrelation test, heteroscedasticity test), simple linear regression analysis, correlation coefficient, determination coefficient, and t-test. The conclusion of the results of this study is that there is a relationship between fertility and poverty in Berau Regency. This is proven by the results of the t-test showing a calculated t-value> t-table or 4.814> 2.132 and a significance value <probability value (0.009 <0.05). In addition, the closeness of the relationship between fertility and poverty can be seen from the correlation coefficient of 0.923 which indicates a very high or very close relationship. Likewise, the large contribution made by fertility is quite large to the poverty rate in Berau Regency, namely 85.3%.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUAPATEN BERAU (STUDI KASUS PADA KANTOR BERSAMA SAMSAT BERAU)

2025-01-15T09:49:33+07:00

The purpose of this study is to determine the effect of taxpayer awareness, service quality, and tax sanctions simultaneously on taxpayer compliance in paying two-wheeled motor vehicle tax. This study is a quantitative study, where primary data is obtained from questionnaires distributed to 100 respondents who are sampled using the Accidental Sampling sampling technique. The data analysis tools used are classical assumption tests (normality tests, multicollinearity tests, and heteroscedasticity tests), multiple linear regression analysis, coefficient of determination tests, correlation coefficient tests, hypothesis tests (F tests and t tests).

The results of this study conclude that: 1) Taxpayer awareness has a significant partial effect on taxpayer compliance in paying two-wheeled motor vehicle tax. It can be determined that: the t-count value = 2.518 and the t-table value = 1.984 or 2.518 > 1.984 and the sig value 0.013 < 0.05; 2) Service quality does not have a significant partial effect on taxpayer compliance in paying two-wheeled motor vehicle tax. It can be determined that: the t-count value = 1.629 and the t-table value = 1.984 or 1.629 < 1.984 and the sig value 0.107 > 0.05; 3) Tax sanctions have a significant partial effect on taxpayer compliance in paying two-wheeled motor vehicle tax. It can be determined that: the t-value = 2.177 and the t-table value = 1.984 or 2.177 > 1.984 and the sig value 0.032 < 0.05; 4) Taxpayer awareness, service quality and tax sanctions have a positive and significant effect on taxpayer compliance in paying two-wheeled motor vehicle tax. It can be determined that: the f-value = 6.409 and the f-table value = 2.70 or 6.409 > 2.70 and the sig value 0.001 < 0.05. Which means that H4 is accepted simultaneously against taxpayer compliance in paying two-wheeled motor vehicle tax.

PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DAN TINGKAT PENGANGGURAN TERBUKA (TPT) TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM) DI KABUPATEN BERAU

2025-01-15T10:03:45+07:00

The purpose of this study was to determine the effect of Gross Regional Domestic Product (GRDP) and Open Unemployment Rate (TPT) partially and simultaneously on the Human Development Index (HDI) in Berau Regency. Secondary data used in the form of time series data in 2017-2022, in the form of Human Development Index (HDI) data, Gross Regional Domestic Product (GRDP) data, and Open Unemployment Rate (TPT) data in Berau Regency. The analysis tools used are: classical assumption test (normality test, autocorrelation test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis, correlation coefficient, determination coefficient, t-test, and F-test.

The conclusion of the results of this study are: 1) Gross Regional Domestic Product (GRDP) has a significant partial influence on the Human Development Index (HDI) in Berau Regency. This is evidenced by the t-count value which is greater than the t-table value (3.939> 3.183) with a significance value less than the probability value (0.029 < 0.05); 2) The Open Unemployment Rate (TPT) does not have a significant partial influence on the Human Development Index (HDI) in Berau Regency. This is based on the t-count value which is smaller than the t-table value (-2.635 < 3.183) with a significance value greater than the probability value (0.078 > 0.05); 3) Gross Regional Domestic Product (GRDP) and the Open Unemployment Rate (TPT) have a significant simultaneous influence on the Human Development Index (HDI) in Berau Regency. Proven based on the F test where the F- calculated value is greater than the F-table (15.095 > 9.55) with a significance value smaller than the probability value (0.027 < 0.05).

PENGARUH TINGKAT HUNIAN HOTEL, JUMLAH OBJEK WISATA, DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BERAU

2025-01-15T10:25:31+07:00

The purpose of this study was to determine and analyze the effect of hotel occupancy rates, number of tourist attractions, and hotel taxes on the Regional Original Income of Berau Regency. Secondary data in the form of hotel occupancy rates, number of tourist attractions, regional taxes, and regional original income in Berau Regency during 2017-2022. The analysis tools used are: Classical assumption test, multiple linear regression, correlation coefficient, determination coefficient, t-test, and F-test.

This study concludes that: 1) Hotel occupancy rates have a significant partial effect on PAD of Berau Regency in the period 2017-2022. Based on the results of the t-test, where the t-count value is greater than the t-table value (4.716> 4.303) and the significance value is smaller than the probability value (0.042 <0.05); 2) The number of tourist attractions has a significant partial effect on PAD of Berau Regency in the period 2017-2022. Based on the results of the t-test, where the t-count value is greater than the t-table value (4.355> 4.303) and the significance value is smaller than the probability value (0.049 <0.05); 3) Hotel tax does not have a significant partial effect on PAD of Berau Regency in the period 2017-2022. Based on the results of the t-test, where the t-count value is smaller than the t-table value (0.835 <4.303) and the significance value is greater than the probability value (0.492> 0.05); and 4) Hotel occupancy rate, number of tourist attractions, and hotel tax have a significant effect simultaneously on PAD Berau Regency in the period 2017-2022. Based on the results of the F-test, where the F-count value is greater than the F-table value (49.319> 19.16) and the significance value is smaller than the probability value (0.020 <0.05).

ANALISIS TINGKAT EFEKTIFITAS PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BERAU

2025-01-15T10:45:30+07:00

This study aims to find out how the level of effectiveness of restaurant tax and its contribution to Regional Native Income in Berau Regency in 2017 –2021.The data used in this study is quantitative data taken from related agencies, namely the Regional Development Agency of Berau Regency.The method used in this study is a literature study and uses secondary data which is also taken from books, scientific journals, and previous research. The analytical tool used is a formula to find the effectiveness and contribution which is then confirmed against the classification of the criteria.The result of this study is that for the year 2017-219 the effectiveness of Restaurant Tax on Local Native Income has fluctuated, based on the calculation of restaurant tax has an average effectiveness of 202% in 2017-2021 or is in the category of "Very Effective", which means that the hypothesis in the study is accepted.for the 2017-219 restaurant tax contribution to local revenue also fluctuated, based on the calculation of restaurant tax, it has the highest contribution value of 14.5% in 2019 while the rest is below 14.5%, so the restaurant tax contribution to Berau County Native Income is in the "Not Good" category, which means that the hypothesis In this study it was rejected.

ANALISIS TINGKAT EFEKTIVITAS PAJAK KENDARAAN BERMOTOR DAN KONTRIBUSI PADA PAJAK DAERAH DI KABUPATEN BERAU

2025-01-15T11:00:47+07:00

This study has three main objectives: (i) to determine the effectiveness of PKB receipts in 2019, 2020, and 2021; and (ii) to find out the contribution made by PKB to the Berau Regency Regional Tax in 2019, 2020, and 2021. (iii) PKB Growth Rate for Regional Taxes in Berau Regency in 2019, 2020, and 2021. This research was conducted at the BAPENDA Office located at Jl. Dr. Murjani I No. 86, Berau Regency with PKB admission data for the 2019, 2020, and 2021 periods. This study studies data on the realization of targets and the realization of tax revenues at the Berau Regency Regional Revenue Agency in 2019-2021. From this data, the author can calculate and analyze the ratio of motor vehicle tax effectiveness, motor vehicle tax contribution, and growth in motor vehicle tax revenue. Based on the results of the research conducted, the researcher concluded that the effectiveness of PKB receipts has been very effective because it exceeds 100%, namely 120% in 2019, 114% in 2020, and 101% in 2021. In addition, the researcher concluded that the contribution made by PKB to Regional Taxes has been very good because it exceeded 50%, namely 81% in 2019, 75% in 2020, and 70% in 2021. The growth rate in 2020 was -0.11%, decreasing, in 2021 there was an increase of 0.08%.

PENGARUH PROYEKSI PENDAPATAN PAJAK DAERAH UNTUK MENINGKATKAN PERTUMBUHAN EKONOMI DAERAH KABUPATEN BERAU

2025-02-03T08:58:49+07:00

This scientific research aims to determine the effect of regional tax revenue projections to increase regional economic growth in Berau Regency. Autoregression and autocorrelation methods are used to predict the growth of Berau Regency's regional tax revenue for the following periods. It can be seen that the projected growth of regional tax revenue in 2022 is 16.72%, in 2023 it is 19.42%, in 2024 it is 21.25%, and in 2025 it is 22.48%. The growth of regional tax revenue and the economic growth of Berau Regency has a unidirectional relationship. This unidirectional relationship means that the increase in regional tax revenue growth obtained from taxpayers in Berau Regency will have a positive impact on increasing Berau Regency's economic growth. Significance of the effect of regional tax revenue growth on economic growth in Berau Regency which was tested through the t-test statistic. The results show that the t-count value is greater than the t-table value (3.471 > 2.777) and the significance value (Sig.) is smaller than the probability value (0.026 < 0.05), meaning that the growth of local tax revenue has a significant effect on Berau Regency's economic growth. By using the regression equation, namely: Y = 7.366 + 0.406X, then the economic growth forecast for Berau Regency is obtained as follows: in 2022 by 14.15%, in 2023 by 15.25%, in 2024 by 15.99%, and in 2025 by 16.49%.

PENGEMBANGAN POTENSI DESA WISATA UNTUK MENINGKATKAN PERTUMBUHAN EKONOMI DAN KEMAKMURAN MASYARAKAT DI DESA WISATA MERABU KABUPATEN BERAU

2025-02-24T16:59:19+07:00

Tourism has adapted rapidly in various worlds, including Indonesia, and created significant harmonization for economic, social, and cultural uses. Since the change in the village's status forest (HD) in 2014, we hope it will become an opportunity for Merabu Village to increase the productivity of agriculture, livestock, and tourist destinations. The focus of this study is to explore the tourism potential of Merabu Village and how does it affect the economic growth and prosperity of the Merabu village community, especially after the covid-19 pandemic. We got data sets through interviews, and field observations of several informants who predominantly work as farmers. The trend of tourist visits every year is also increasing, and especially rural tourism managed by Kerima Puri. Since the beginning of the presence of domestic tourists and foreign tourists, there have been tour boat services that took them to the gate of Nya’deng Lake, homestays, food providers, and various traditional attractions (cultural festivals). As a rural tourism area, HD has a positive impact on local residents to be involved in rural tourism development. This finding also hopes for a real contribution from relevant parties to advance the rural tourism of Merabu Village.