Determinants of budget forecast errors and their impacts on budget effectiveness: evidence from Indonesia

Siregar, Baldric; Susanti, Lilis

doi:10.14414/jebav.v21i3.1468

Cited by 4 publications

(2 citation statements)

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“…Selain itu, untuk meningkatkan penerimaan pajak daerah dapat dilakukan melalui efisiensi pemungutan pajak dan retribusi (Ruliana, 2015). Penerimaan pajak biasanya dianggarkan oleh salah satu lembaga yang berwenang dalam mengelola pajak daerah (Siregar & Susanti, 2019). Besarnya pemungutan pajak berpengaruh terhadap penerimaan PAD (Supriadi, 2019).…”

Section: Pendapatan Asli Daerah (Pad)unclassified

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Mustiani

Effendy

Nurabiah

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to determine the level of success in collecting local taxes and local levies on the local government of Mataram City. The research method used is descriptive quantitative approach with data collection techniques through documentation. The sample is the BKD of Mataram City as the institution in charge of managing the APBD and acting as the Regional General Treasurer (BUD). The results of this study can be concluded that the effectiveness or success rate of tax collection is considered very successful with an average effectiveness for 5 years of 103% so that the Mataram City Regional Finance Agency can be said to be very successful in collecting taxes which are its responsibility with the highest average effectiveness. namely the underground water tax with an effectiveness percentage of 113% because every year there are additional new tax objects along with the increasing number of buildings such as hotels that require groundwater in their management and the lowest average effectiveness is the swiftlet nest tax with a percentage of 7% because it is not a tax potential and tax officials have difficulty in finding entrepreneurs to know the harvest period. While the effectiveness of regional retribution is considered less successful with an average effectiveness for 5 years of 79% so that each SKPD can be said to be less successful in maximizing the potential for retribution it manages with the highest average effectiveness, namely business service retribution with a percentage of 94% and an average effectiveness The lowest average is general service fees with a percentage of 77%. This is because in the retribution grouping there are various types of retribution which are managed by each SKPD so that many factors can affect the achievement of the retribution target. In addition, information regarding the reasons for achieving or not the retribution target is still lacking because the research was only conducted at the Mataram City Regional Finance Agency. The novelty of this research is that researchers analyze the effectiveness of each type of tax and retribution grouping in the city of Mataram. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for the Regional Finance Agency to be better in terms of facilitating the community to pay taxes and being able to monitor each OPD in order to increase their retribution income. Policy-wise, this research has implications for the Regional Finance Agency in order to issue a policy regarding the tax and levy management system that needs to be implemented so that future management can be better and maximal with the condition that the collectors and those who are collected do not feel disadvantaged.

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Section: Pendapatan Asli Daerah (Pad)unclassified

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Mustiani

Effendy

Nurabiah

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Budget forecast error refers to the disparity between the allocated budget and the actual figures achieved. This discrepancy can originate from either revenue or expenditure budget projections (Siregar & Susanti, 2019). A budget projection is deemed accurate when the forecasted value aligns with the realized figure, or in other words, when the error is minimized to zero (Boukari & Veiga, 2018) Based on budget and government realization data retrieved from the Directorate General of Fiscal Balance under the Ministry of Finance, it is evident that several districts and cities within the Aceh province encountered instances of budget forecast errors spanning the years 2018 to 2022.…”

Section: Introductionmentioning

confidence: 99%

Unveiling the Impact: How Legislature Size Moderates Budget Forecast Errors

Mukrim,

Darwanis,

Nadirsyah

2023

ijcsrr

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The Province of Aceh has recently gained attention as one of the poorest provinces in Indonesia. This situation is partly attributed to the failure to maximize the utilization of budget allocations, resulting in the loss of the intended benefits of the Regional Budget (APBD) for the public. Therefore, this research aims to investigate and analyze the influence of local revenue growth and expenditure growth on budget forecast errors, as well as the role of legislature size in moderating the relationship between local revenue growth and expenditure growth on budget forecast errors. The research employed a census method, covering the entire population, which consists of 23 regencies and cities in the Province of Aceh from 2018 to 2022. The study utilized Structural Equation Model-Partial Least Square (SEM-PLS) analysis with WarpPLS version 7.0. The findings indicate that local revenue growth has a positive impact on budget forecast errors, while expenditure growth has a negative impact. Furthermore, legislative size moderates the relationship between local revenue growth and expenditure growth concerning budget forecast errors. The study suggests that local governments should create clear and proportionate plans for regional revenue and expenditure budgets based on the region’s capacity. They should also optimize and expedite budget realization to ensure the implementation of all government programs and activities. Both local government leaders and the Regional People’s Representative Council (DPRD) also should establish comprehensive and transparent regional regulations regarding the DPRD’s Pokir proposal mechanism, from the planning process to accountability.

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Application of PRA and Machine Learning Algorithm in Budget Data Acquisition and Processing System

Zheng,

Zhang,

Wang

et al. 2022

2022 5th Asia Conference on Machine Learning and Computing (ACMLC)

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Determinants of budget forecast errors and their impacts on budget effectiveness: evidence from Indonesia

Cited by 4 publications

References 0 publications

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Unveiling the Impact: How Legislature Size Moderates Budget Forecast Errors

Application of PRA and Machine Learning Algorithm in Budget Data Acquisition and Processing System

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