The Effect of Malang City Regional Regulation on Increasing Regional Income
Abstract
This research aims to analyze the influence of Regional Regulation Number 4 of 2023 on increasing local original income in Malang City for the 2021-2023 period. Data was obtained from the Malang City Regional Financial and Asset Management Agency. The research method used in this writing is a qualitative approach with a focus on literature study. Data and information are obtained from official documents, scientific journals and related financial reports. In this research, the author explores an understanding of the impact of Regional Regulation Number 4 on Regional Original Income (PAD) in Malang City through literature analysis and the context of the applicable regulations. Based on the results of the analysis of the influence of Regional Regulation Number 4 of 2023 on Increasing Original Regional Income in Malang City for the 2021-2023 period, it shows a consistent increase in PAD, which can be attributed to various factors including the implementation of Regional Regulation Number 4 of 2023. Overall, Regional Regulation Number 4 of 2023 is expected will have a positive impact on increasing PAD in Malang, not only strengthening fiscal autonomy but also supporting sustainable and inclusive development.
Keywords
Full Text:
PDFReferences
Alkaida, D., & Ariq, M. H. (2023). Analisis Pengaruh Laju Pertumbuhan Pajak Daerah terhadap PAD dalam Peningkatan Pembangunan Provinsi Banten. 4(2), 263–275.
BPS Kota Malang. (2024). Kota Malang Dalam Angka Malang Municipality in Figures 2024.
De Nisa, G. (2024). Community Participation in Village Development Planning: A Comparative Study in Bakambat and Cindai Alus Villages. Journal of Transformative Governance and Social Justice, 2(1), 25-41. https://doi.org/10.26905/j-tragos.v2i1.11240
Durrety, S. F. (2024). Collaborative Governance in the Development of Singhasari Special Economic Zone. Journal of Transformative Governance and Social Justice, 2(1), 42-54. https://doi.org/10.26905/j-tragos.v2i1.11240
Hafinudin Sahroni, R., Hamid, D., & Iqbal, M. (2015). Strategi Peningkatan Pendapatan Asli Daerah (Pad) Melalui Pajak Daerah Di Kota Malang (Studi Pada Dinas Pendapatan Daerah Kota Malang). Jurnal Mahasiswa Perpajakan (JMP)| Vol. 2 No. 2 Februari 2015| Perpajakan.Studentjournal.Ub.Ac.Id 5, 2, 1–10. Retrieved from http://repo.iain- tulungagung.ac.id/5510/5/BAB 2.pdf
Halkadri, F. (2016). Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) di Kota Padang Setelah Dikeluarkannya Undang-undang Otonomi Daerah. Jurnal Praktek Bisnis, 5, 51–66.
Hardani, S.Pd., M. S., Nur Hikmatul Auliya, Grad.Cert.Biotech Helmina Andriani, M. S., Roushandy Asri Fardani, S.Si., M.Pd Jumari Ustiawaty, S.Si., M.Si Evi Fatmi Utami, M.Farm., A., & Dhika Juliana Sukmana, S.Si., M.Sc Ria
Rahmatul Istiqomah, M. I. K. (2020). Buku Metode Penelitian Kualitatif. In A. Husnu Abadi, A.Md. (Ed.), CV. Pustaka Ilmu Group Yogyakarta (1st ed.).
Hayat, H. (2023). The Implementation Of The Regional Development Plan Policy Focuses On Developing The Potential Of Empowered Villages In Batu City. Aristo, 12(1), 204-231. https://doi.org/10.24269/ars.v12i1.7628
Ismail, T. (2023). Analysis The Effect Of Regional Original Income, Balance Funds, And Capital Expenditure On Economic Growth In Malang City. Jurnal Ekonomi Dan Bisnis Digital, 2(4), 1221-1236. https://doi.org/10.55927/ministal.v2i4.5778
Lovitasari, Dian & Nashihah, Durratun. 2023. Government Efforts to Violate Tapping Box in Malang City Taxpayers. Vol.1, No.2, 2023, p.133-139.
Liuw, F. (2023). Policy Implementation Of Electronic Regional Tax Receiving System In Tomohon City. Technium Social Sciences Journal, 45, 49-59. https://doi.org/10.47577/tssj.v45i1.9105
Laut, L., Sugiharti, R., & Panjawa, J. (2021). Does Tourism Sector Matter In Regional Economic Development? Geojournal Of Tourism And Geosites, 37(3), 832-837. https://doi.org/10.30892/gtg.37313-715
Liu, Q. (2023). Can Regional Collaborative Development Policies Improve Local Fiscal Revenue? 1015-1023. https://doi.org/10.2991/978-94-6463-262-0_104
Marzali, A.-. (2017). Menulis Kajian Literatur. ETNOSIA: Jurnal Etnografi Indonesia, 1(2), 27. https://doi.org/10.31947/etnosia.v1i2.1613
Mulya Firdausy, C. (2017). Kebijakan dan Strategi Peningkatan Pendapatan Asli Daerah dalam Pembangunan Daerah (A. Prof. Carunia Mulya Firdausy, MADE, Ph. D., ed.). Jakarta: Yayasan Pustaka Obor Indonesia dengan Pusat Penelitian Badan Keahlian Dewan Perwakilan Rakyat Republik Indonesia. Retrieved from https://berkas.dpr.go.id/puslit/files/buku_tim/buku-tim-public-74.pdf
Mulyani, E. S., Sudarman, S., & Astuti, R. F. (2021). Pengaruh Pendapatan Asli Daerah (Pad) Terhadap Pertumbuhan Ekonomi Di Provinsi Kalimantan Timur Tahun 2001-2020. Educational Studies: Conference Series, 1(2), 1–10. https://doi.org/10.30872/escs.v1i2.894
Maharani, D. and Mudzakar, M. (2023). Effect Of Progressive Tax On Regional Income. Jurnal Ekonomi Bisnis & Entrepreneurship, 17(1), 95-102. https://doi.org/10.55208/jebe.v17i1.330
Martini, R., Wahya, S., & Fithri, E. (2022). The Role Of Hotel, Restaurant And Entertainment Taxes For The Local Revenue In South Sumatera. https://doi.org/10.2991/assehr.k.220301.156
Nilawati, E. (2019). Analisis dan Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Gunungkidul. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 9(1), 41. https://doi.org/10.30588/jmp.v9i1.469
Najwa, N. and Adinugraha, H. (2022). Regional Native Income (Pad) Towards Regional Development In Tegal Regency. Ekopem Jurnal Ekonomi Pembangunan, 4(4), 28-36. https://doi.org/10.32938/jep.v4i4.2871
Oktavilia, S., Rahman, Y., Fafurida, F., & Arif, S. (2021). Determinants Of Regional Tax Revenue In Central Java Province. https://doi.org/10.4108/eai.22-7-2020.2307926
Permatasari, Y. (2023). Regional Autonomy In The Context Of Regional Regulations. Asian Journal of Social And Humanities, 1(09), 431-439. https://doi.org/10.59888/ajosh.v1i09.37
Rokhamah, Yana, P. R., Hernadi, N. A., Rachmawati, F., Irwanto, Dey, N. P. H., & Purwanti, E. W. (2024). Metode Penelitian Kualitatif Teori, Metode, dan Praktik. In Jurnal Ilmu Pendidikan (Vol. 7).
Rofiah, S., Nasikh, N., & Agustin, G. (2022). Rural Tourism As An Economic Potential For People In Malang Raya. International Journal of Economics and Management Research, 1(3), 130-143. https://doi.org/10.55606/ijemr.v1i3.50
Rusli, R. (2022). Regional Taxes And Levies Contribution To The Increase Of Regional Original Income. Journal of Social Commerce, 2(1), 34-41. https://doi.org/10.56209/jommerce.v2i1.11
Sambodo, B. (2020). Optimalisasi Pajak Daerah Dan Retribusi Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Di Kota Tanjungpinang. Jurnal Ilmiah Wahana Bhakti Praja, 10(1), 205–210. https://doi.org/10.33701/jiwbp.v10i1.758
Sudarmana, I. P. A., & Sudiartha, G. M. (2020). Pengaruh Retribusi Daerah Dan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Dinas Pendapatan Daerah. E-Jurnal Manajemen Universitas Udayana, 9(4), 1338–1357. https://doi.org/10.24843/ejmunud.2020.v09.i04.p06
Saraswati, I. and Ramantha, I. (2018). Pengaruh Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Dengan Belanja Modal Dan Investasi Swasta Sebagai Pemoderasi. E-Jurnal Akuntansi, 662. https://doi.org/10.24843/eja.2018.v24.i01.p25
Salahudin, S. (2022). Rent-Seeking Practices In The Budget Policymaking Processes At Local Government: Case Studies In Indonesia. Journal of Government and Civil Society, 6(1), 138. https://doi.org/10.31000/jgcs.v6i1.5849
Undang, U.-. (2009). Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah. Jakarta. Retrieved from https://peraturan.bpk.go.id/Details/38763
Usman, R. (2017). Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Pad) (Studi Kasus pada Pemerintah Daerah Kota Bandung periode 2011-2015). Journals of Telkom University, 1–17.
Utami, Y., & Ekowati, D. (2022). Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah (Pad) Studi Kasus Badan Keuangan Dan Aset Daerah Kabupaten Sleman. Jurnal Ilmiah Ekonomi Dan Kewirausahaan, 18(01), 5–72.
Ua, A., KR, M., Masrullah, M., & Mappa, M. (2021). The Effect Of Regional Original Income And Investment On Economic Growth In Luwu East Regency, South Sulawesi Province. Balance Jurnal Ekonomi, 17(2), 161-183. https://doi.org/10.26618/jeb.v17i2.6518
Varlitya, C. (2023). The Regional Human Development And Covid-19 In Aceh. Economics Development Analysis Journal, 12(1), 100-113. https://doi.org/10.15294/edaj.v12i1.63631
Walikota Malang. (2024). Peraturan Daerah Kota Malang Nomor 4 Tahun 2023 Tentang Pajak. Kota Malang. Retrieved from https://jdih.malangkota.go.id/detail_produk_hukum/1605
Yulia, K., & Rahmawaty, A. (2021). Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Purwakarta. Jurnal Bisnis, 9(1), 54–66.
DOI: https://doi.org/10.26905/j-tragos.v2i2.13560
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Journal of Transformative Governance and Social Justice
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal of Transformative Governance and Social Justice Department of Public Administration, Faculty of Social and Political Science University of Merdeka Malang Mailing Address: Address: Jl. Terusan Raya Dieng No. 62-64, Malang, Indonesia, 65146 Phone/Fax: +62341-568395 Email: [email protected] Indexing: Tools: Supported By: This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. |