Suchergebnisse

The fiscal deficit in developing countries is a major problem that has prompted government efforts to increase tax revenues. There is a positive relationship between tax and PDB. With tax buoyancy, the total response of tax revenue to changes in PDB can be measured by policy changes in the tax or administrative system. This study aims to identify analysis of tax buoyancy in ASEAN-5 countries (Indonesia, Philippines, Malaysia, Singapore, and Thailand) in 2002-2016. The analysis method in this study uses panel data regression analysis. Panel data regression analysis with the Commond Effect Model method is used to analyze the influence of the share of manufacturing sector, share of agricultural sector, share of import sector, share of service sector, budget deficit, corruption, and tax reform to tax buoyancy in ASEAN-5 countries (Indonesia, Philippines, Malaysia, Singapore, and Thailand in 2002-2016. The data used in this research is secondary data. The panel data regression results show that share of manufacturing sector, share of import sector, share of service sector, budget defici, corruption, and tax reform have a significant effect to tax buoyancy. The share of manufacturing sector with a coefficient of 1.30 as dominant factor affecting tax buoyancy. While for the share of agricultural sector has a coefficient -0.60 and insignificant effect on tax buoyancy in ASEAN-5 countries (Indonesia, Philippines, Malaysia, Singapore, and Thailand) in 2002-2016. Defisit fiskal di negara-negara berkembang adalah masalah besar yang mendorong upaya pemerintah untuk meningkatkan pendapatan pajak. Ada hubungan positif antara pajak dan PDB. Dengan apung pajak, total respons penerimaan pajak terhadap perubahan dalam PDB dapat diukur dengan perubahan kebijakan dalam sistem perpajakan atau administrasi. Penelitian ini bertujuan untuk mengidentifikasi analisis daya apung pajak di negara-negara ASEAN-5 (Indonesia, Filipina, Malaysia, Singapura, dan Thailand) pada tahun 2002-2016. Metode analisis dalam penelitian ini menggunakan analisis regresi data panel. Analisis regresi data panel dengan metode Commond Effect Model digunakan untuk menganalisis pengaruh pangsa sektor manufaktur, pangsa sektor pertanian, pangsa sektor impor, pangsa sektor jasa, defisit anggaran, korupsi, dan reformasi pajak terhadap kemampuan pajak di Negara-negara ASEAN-5 (Indonesia, Filipina, Malaysia, Singapura, dan Thailand pada tahun 2002-2016. Data yang digunakan dalam penelitian ini adalah data sekunder. Hasil regresi data panel menunjukkan bahwa pangsa sektor manufaktur, pangsa sektor impor, pangsa layanan sektor, defisiensi anggaran, korupsi, dan reformasi pajak memiliki pengaruh yang signifikan terhadap daya apung pajak. Pangsa sektor manufaktur dengan koefisien 1,30 sebagai faktor dominan yang mempengaruhi pajak apung. Sedangkan untuk pangsa sektor pertanian memiliki koefisien -0,60 dan pengaruh tidak signifikan tentang daya apung pajak di negara-negara ASEAN-5 (Indonesia, Filipina, Malaysia, Singapura, dan Thailand) pada tahun 2002-2016.

Security is a form of guarantee that needs to be given by the state to its citizens. This fulfillment can be realized through the provision of national defense for all citizens. Nevertheless, military expenditure as a source of providing national defense needs attention. This is caused by its unproductive nature when compared to other sectors such as agriculture, banking, industry, and others. This study aims to analyze the effect of Military Expenditures on the level of Economic Growth. Furthermore, this study also analyzes the effect of interactions between Military Expenditure with other variables such as Population, Foreign Direct Investment (FDI), Political Stability, and Rule of Law, to see their indirect effects on Economic Growth. This study uses secondary data and covering 27 selected Lower-Middle Income Countries from 2002-2018. Furthermore, this study uses dynamic panel data analysis with the System Generalized Method of Moments (GMM) method. The Military Expenditure in this study does not significantly influence Economic Growth. However, it was found that Military Expenditure had a positive and significant influence on Economic Growth when interacting with other variables.

As an archipelago, Indonesia is surrounded by water. Pengaradan Beach in Banten Province is one of the beaches in Indonesia that has tourism potential. The charm of Pengaradan Beach is disturbed by the garbage scattered around the beach. Waste is dominated by inorganic waste, namely plastic waste. This study aims to analyze the impact of waste on domestic tourists visiting the beach. The respondents were taken purposefully with a total of 50 respondents. This study uses descriptive statistics to describe tourist visits. As for what we portray are the characteristics of the respondents, the condition of the facilities and infrastructure at Pengaradan Beach and how the respondent responds to these tourist attractions. Based on the distributed questionnaire, it shows that the majority of tourists who visit are students. The reason most respondents visited tourist areas was because the entry tickets were cheap, even though the facilities and infrastructure in the tourist areas were inadequate and less clean. The level of beach cleanliness is lacking due to the lack of trash cans, so that many visitors throw their trash carelessly. The majority of the waste that is thrown away is plastic waste from the supplies brought by visitors. Dirty coastal environment is one reason tourists don't want to visit this beach anymore.The existence of garbage around the beach reduces the charm of Pengaradan Beach. Tourists will not return to this place because of the lack of cleanliness of the tourist sites and the lack of cleanliness of facilities and infrastructure. Pengaradan Beach management needs to be improved by involving the role of the local government, because so far this beach is only managed by residents around tourist sites. Keywords: Pengaradan Beach, trash, tourists, tourist visits