Yustiko Arvan Gilang Pangestu, 7111417031 (2021) ANALYSIS OF TAX EFFORT AND PERFORMANCE OF PRIVILEGE FUNDS IN INFLUENCING THE ECONOMY OF THE SPECIAL REGION OF YOGYAKARTA IN 2014 – 2019. Under Graduates thesis, Unnes.

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Abstract

Privileges funds are fund sourced from the APBN as a form of government transfer to the Special Region of Yogyakarta which has special autonomy. This research was motivated by the poverty percentage in the Special Region of Yogyakarta which is still high in Java Island itself also above the national poverty average as well as the question of one of the objectives in the Privileges Law concerning welfare efforts through privileges funds. This study aims to determine the effect of privileges funds on the economy in the Special Region of Yogyakarta during 2014-2019. The method used in this research is quantitative by using descriptive analysis to analyze data development and regression analysis to analyze the effect of privilege funds on selected indicators. The data used in this research is panel data consisting of time series data for 2014-2019 and cross-section data of five districts / cities in DIY. The dependent variable used in this study are poverty percentage, Gross Regional Domestic Product per capita and Gross Regional Domestic Product (GRDP), while the independent variable used in this study is privileges funds. The results of this research indicate that: Tax effort during the Privileges Law era showed an upward trend, the privileges funds has a negative and significant effect on the poverty percentage, the privileges funds has a positive and significant effect on GRDP per capita and the privilegs funds has a positive and significant effect on the GRDP. Based on the results, this research suggests that: it is necessary to have synergy and seriousness of the Yogyakarta Regional Government in collecting tax revenues in order to maximize financial conditions in the era of privileges; It is necessary to evaluate and improvise programs management from the privileges funds that is right on target in poverty alleviation in Yogyakarta; It is necessary to increase the role of privileges funds in increasing GRDP through programs that support to increase economic capacity; Transparency of privileges funds are needed so that the public can participate in overseeing the era of privileges.

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