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In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors. 

This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.    

This study was conducted with the aim of determining the effect of Economic Growth (GRDP), Regional Original Revenue, General Allocation Fund and Special Allocation Fund on Regional Expenditure in South Central Timor Regency. The analysis method used is multiple linear regression. The results of this study indicate that partially the economic growth variable has a positive and significant effect on regional expenditure, the regional own-source revenue variable has a positive and significant effect on regional expenditure, the general allocation fund variable has a positive and significant effect on regional expenditure and the special allocation fund variable has a positive and significant effect on regional expenditure in South Central Timor Regency. Simultaneously or together, the variables of economic growth, local revenue, general allocation funds and special allocation funds have a significant effect on regional expenditure in South Timor Tengah Regency.

This study aims to determine the analysis of government financial performance in increasing PAD in East Nusa Tenggara Province. The type of research used in this study is descriptive with a quantitative research approach. The source of data in this study is secondary data with document study data collection techniques. The technical data used in this research is secondary data with data collection techniques of document study. The data analysis techniques used are financial independence ratio analysis, financial effectiveness and efficiency ratio analysis and financial decentralization ratio analysis. The results of this research show that the Regional Financial Independence Ratio during the 2019-2023 period has slightly increased. However, the level of independence is still relatively low because there is still a dominant role of the central government. The Regional Original Revenue (PAD) Effectiveness Ratio in NTT Province during the 2019-2023 period can be categorized as less effective. The Efficiency Ratio of Regional Original Revenue (PAD) shows that the financial performance of the NTT Province government can be categorized as very efficient. For the average ratio of the degree of decentralization within a period of 5 (five) years, it has slightly increased every year, but its financial capacity is still in the less capable category.

This research aims to assess how efficient and effective regional financial management in Semarang Regency utilizing secondary data from the Central Statistics Agency (BPS) for the years 2018–2022. Data were collected through literature study, non-behavioral observations, and data analysis using efficiency ratio and effectiveness ratio. The results showed that the level of efficiency of Semarang Regency’s regional financial management fluctuated and was generally inefficient, with a ratio ranging from 91% to 108.51%. Meanwhile, The efficiency of local financial management tends to be better, with a ratio ranging from 93.62% to 121.10%. Therefore, the Semarang Regency government is advised to increase Regional Original Revenue (PAD) and optimize the efficiency of financial management through improving the quality of human resources.

This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

Regional levies are a form of community participation in implementing regional autonomy. Regional levies are an important source of regional income to fund government administration and regional development. The problem faced by each region in general is that the collection of levies which is a component of Original Regional Income (PAD) has not been maximized. This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

This research aims to understand the government's efforts in increasing local revenue (PAD) through the development of tourism potential in West Manggarai Regency during the 2019-2022 period, specifically focusing on the natural tourism of Rangko Cave. The process of developing tourism potential, particularly the natural tourism of Rangko Cave, requires government efforts to overcome existing challenges by using strategies to increase the PAD of West Manggarai Regency. This research employs a descriptive qualitative approach, conducting structured interviews with informants such as the Head of the Regional Revenue Agency, the Head of the Tourism Office of West Manggarai Regency, the Head of Tanjung Boleng Village, employees of the Regional Revenue Office, employees of the Tourism Office of West Manggarai Regency, and the residents of Tanjung Boleng Village. The results show that the West Manggarai government and the residents of Tanjung Boleng Village have made efforts and strategies to increase local revenue through the development of tourism potential, particularly the natural tourism of Rangko Cave, as best as possible despite several obstacles, such as a lack of supporting facilities for good and structured services, which reduce the value of the tourism site.

MSMEs (Micro, Small, and Medium Enterprises) are one of the important economic pillars in driving local economic growth in various cities in Indonesia. However, MSMEs often face significant challenges, especially related to financial and labor risk management. This study aims to analyze financial and labor risk management at Mbak Yummi Chicken Noodle MSMEs in Medan City. In this study, a descriptive qualitative approach with interviews was used to collect data from business owners and employees. The analysis was conducted with a focus on financial risk management strategies, such as product and service diversification, creative promotion, cash flow management, and access to capital, and labor risk management strategies, including employee cost management, employee development and retention, and effective performance management. The results show that Mbak Yummi Chicken Noodle MSMEs have implemented various strategies to effectively manage financial and labor risks. Product and service diversification, creative promotions, and utilization of online delivery and ordering services help reduce financial risks and maintain revenue stability. Meanwhile, efficient management of employee costs, employee development, and effective performance management help manage labor risks, improve productivity, and maintain service quality. This research shows that effective financial and labor risk management plays an important role in the operational success of Mbak Yummi Chicken Noodle MSMEs.

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

One important component in the tax structure that provides revenue for the state is motor vehicle tax compliance. Tax sanctions, taxpayer awareness, tax expertise, and other factors can have an impact on motor vehicle tax compliance. For Latta Village residents, online vehicle tax payments using the Signal application are a simpler and more effective option. However, a small proportion of local residents are unable to utilize the application. Thus, this study aims to determine the impact of socialization on Latta Village community compliance in the procedure for paying motor vehicle taxes online through the Signal application, as well as to assist the community in paying motor vehicle taxes online without having to come and queue at Samsat.

The purpose of this study is to examine the effect of original local government revenue, general allocation funds, specific allocation funds, and profit sharing funds on economic growth, both directly and through capital expenditure. The quantitative approach was carried out by census of 35 regencies/cities in Central Java, with a research period of 2018-2022, thus as many as 175 data. Direct influence testing uses multiple linear regression, while indirect influence is carried out with a sobel test that has first gone through various classical assumption tests. The results revealed that original local government revenue, and specific allocation funds have a positive and significant effect on capital expenditure, and only have a direct effect on economic growth. General allocation funds have no effect on capital expenditure, but have a direct impact on positive and significant direction on economic growth. Profit sharing funds actually have a negative and significant influence on capital expenditure, but do not affect economic growth. Similarly, capital expenditure also does not have an effect on regional economic growth, thus it is not able to become an intervening variable.  

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.

The purpose of this study is to analyze the relationship between village expenditure and village income in various sectors such as village governance, village development, community development, and disaster management in Kotabari Village, Serdang Pedagai Regency, over the period of 2015-2022. The findings indicate that while village expenditure in the village government sector plays a role in influencing village income, expenditure in the areas of village development, community development, and disaster management does not have a significant impact on village income in Kotabari Village. To address this, the village government of Kotabari City aims to balance the distribution of village income by allocating no more than 40% of village expenditure to each sector. The government also plans to allocate funds towards community-focused activities, such as village-wide festivals, which aim to promote local small and medium-sized enterprises and introduce their products to a broader market, both within Indonesia and internationally. Furthermore, it is crucial for the Kotabari Village Government to be more strategic and productive in its budgeted expenditure allocation, as this can stimulate an increase in village income, particularly in terms of village-owned revenue, and move the village towards greater independence and financial sustainability.

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.

A complex construction project entails the legal liability of the contractor and the process of its completion. The project of building a 2 tonne/day small-scale solar ice factory is in disarray due to a lack of funding in the completion process. The decline in local tax revenues and the loss of potential jobs for local communities, slumped local economic growth and the well-being of communities. The crumbling small-scale solar ice plant also hampers the potential for infrastructure development in Southwest Maluku district. The purpose of this research is to investigate the legal responsibility of contractors in corrupt construction projects as well as to identify the legal settlement process against contractors In the case of the Mangkrak project in the Fisheries Department of Maluku District West South. Qualitative research using empirical jurisprudence methods to obtain data on legal settlement processes in cases of crashed projects. The results of the research show that contractors have a legal responsibility to complete the project in accordance with the agreed contract. The process of legal settlement by means of negotiation between the parties concerned, arbitration and legal claims. The importance of monitoring the implementation of the project in order to avoid future projectcrashes

This study aims to analyze the contribution of taxes and levies in a country's economy, focusing on the case of Indonesia. Taxes and user charges are fiscal policy instruments that play an important role in collecting government revenue to finance various development activities and public services. However, there are still various challenges in optimizing the contribution of these two instruments. The research method used is descriptive qualitative analysis, by conducting a literature review and case study of the tax and levy system in Indonesia. The results of the analysis show that taxes and user charges contribute significantly to the Indonesian economy, but there are problems such as low public tax awareness, potential tax leakage, and lack of transparency in the management of local user charges.

The potential for sustainable tourism development in Rancabali Tea Plantation is analyzed from the aspects of social, economic, and environmental impacts. The study reveals that the development of sustainable tourism in Rancabali Tea Plantation can have significant positive impacts on the local community, economy, and environment. Socially, it can create new job opportunities, increase local income, and enrich the local culture. Economically, it can increase the local government's revenue through tourism taxes and the sale of local products, and diversify the local economy through investments in tourism infrastructure. Environmentally, it can promote eco-friendly practices, such as the use of renewable energy, efficient waste management, and the conservation of natural resources. The study concludes that the development of sustainable tourism in Rancabali Tea Plantation has the potential to benefit the local community, economy, and environment, and emphasizes the importance of considering all these aspects in the development of tourism to ensure its long-term success.

The Anambas Islands are small islands in Indonesia, which are located in the South China Sea. The Anambas Islands are also part of the Riau Archipelago Province, which is surrounded by many small islands, most of which are uninhabited but still have pristine natural beauty. The aim of this research is to analyze community empowerment in community-based tourism development and develop a strategy for developing community-based tourism development to increase local revenue. Tourism supporting infrastructure that must be improved in the development of tourism development in Anambas Islands Regency is improving public infrastructure and infrastructure in the tourism sector, namely sea transportation and marine tourism recreation facilities which have the highest value of 4.93, meaning that they must be focused more on their development. The method we take is qualitative and the internet is the main means we use to get a lot of information about the advantages and disadvantages of some of the islands in the Anambas Archipelago. The results of this research show the opportunity to build new tourism works to exploit its beautiful nature and of course build cooperation between local communities in the Anambas Islands.

This research aims to determine and analyze the comparative development of local revenue (PAD), general allocation funds (DAU) and regional expenditure in Central Kalimantan province. The variables used in this research are PAD, DAU and regional expenditure. This research uses a quantitative descriptive method using the One Way Anova analysis technique using SPSS software and obtains normality test results, homogeneity tests and one way Anova test results. The data used is secondary data sourced from the APBD posture, Central Kalimantan TKKD posture in the 2018-2022 period, from the internet, books and supporting journals in this research.