Main Article Content
Abstract
Tax is one of the main instruments in fiscal policy that has a strategic role in increasing regional income. This study aims to analyze the role of tax as a fiscal policy instrument in increasing regional income in Polewali Mandar. The research method used is a qualitative approach with data collection through interviews, documentation studies, and direct observation. The results of the study indicate that the optimization of tax revenue in Polewali Mandar is influenced by the effectiveness of tax administration, public awareness of tax obligations, and information technology support. The discussion shows that there is great potential for increasing regional income through tax reform, increasing the capacity of tax officials, and increasing community participation. The conclusion of this study is that tax has a significant role as a fiscal policy instrument in increasing regional income in Polewali Mandar, but synergistic efforts are needed between the local government, tax officials, and the community to achieve optimal results.
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References
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References
Azzahra, Nurul Fatimah. “Pengaruh Tax Morale, Pengetahuan Perpajakan, Dan E-Tax System Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Wajib Pajak Orang Pribadi Yang Terdaftar Di Jakarta Pusat).” Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, 2023.
Dimetheo, Gabrella, Athirah Salsabila, and Nikita Ceysha Amabel Izaak. “Implementasi Core Tax Administration System Sebagai Upaya Mendorong Kepatuhan Pajak Di Indonesia.” In Prosiding Seminar Nasional Ekonomi Dan Perpajakan, 3:10–25, 2023.
Kurniawatik, Anggun Tri, Khaerunnisa Khaerunnisa, and Tasya Tasya. “Melek Information and Communications Technology (ICT) Pada Masyarakat Pedesaan Di Era Globalisasi.” Cebong Journal 1, no. 1 (2021): 1–9.
Luhgiatno, Luhgiatno, Anggita Permata Yakup, Isep Amas Priatna, Fara Dina, Abdurohim Abdurohim, Rasyid Widada, Sarah Nita Hasibuan, Hari Setia Putra, Tri Wibowo, and Anggelina Delviana Klau. “Pengantar Ekonomi Pembangunan,” 2024.
Muamarah, Hanik Susilawati, and Riani Budiarsih. “Analisis Determinan Tax Morale Pelaku Usaha Mikro Kecil Dan Menengah (UMKM).” Akurasi: Jurnal Studi Akuntansi Dan Keuangan 4, no. 2 (2021): 257–72.
Rosyadi, Muhammad Rizal. “Determinan Penerimaan Pajak Daerah Di Indonesia.” Jurnalku 4, no. 2 (2024): 222–31.
Sari, Indah Permata, Krisna Marta Bahari, Syamsir Syamsir, and Aldri Frinaldi. “Analisa Kebijakan Publik Terhadap UMKM.” JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah 8, no. 2 (2023): 552–59.
Sepriano, Sepriano, Asep Hikmat, Musran Munizu, Afni Nooraini, Sundari Sundari, Salamatul Afiyah, Anny Riwayati, and Cynthia Febri Sri Indarti. Transformasi Administrasi Publik Menghadapi Era Digital. PT. Sonpedia Publishing Indonesia, 2023.
Sudirman, I Wayan, and S U SE. Kebijakan Fiskal Dan Moneter: Teori Dan Empirikal. Prenada Media, 2017.
Sulaeman, Agus Sunarya, and Vivin Silvia. “Pendapatan Asli Daerah, Transfer Daerah, Dan Belanja Modal, Pengaruhnya Terhadap Pertumbuhan Ekonomi Regional Di Indonesia.” Jurnal Aplikasi Akuntansi 4, no. 1 (2019): 97–112.
Windusancono, Bambang Agus. “Strategi Pembangunan Ekonomi Daerah Di Indonesia.” Mimbar Administrasi 18, no. 1 (2021): 89–105.