https://www.stienas-ypb.ac.id/jurnal/index.php/jdeb/issue/feed 2025-11-01T02:17:52+00:00 Mega Andani mega@stienas-ypb.ac.id Open Journal Systems <!-- Nama Jurnal --> <h1><strong>Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis</strong></h1> <!-- Tutup nama jurnal --> <div id="journalDescription"><hr> <table class="data" width="100%" bgcolor="#e6e7e9"> <tbody> <tr valign="top"> <td width="30%">Journal title</td> <td width="70%"><a href="/index.php/TF/index"><strong>Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis</strong></a></td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%"><strong>Twice in a year (March and September)&nbsp;</strong></td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><strong>prefix 10.53651 </strong>by <a href="https://search.crossref.org/?q=2723-1682&amp;from_ui=yes"><img src="/jurnal/public/site/images/arifstienas/4f210b85-34d1-4d0f-8d9c-dc9aab56280d.png" width="55" height="15"></a><a href="https://search.crossref.org/?from_ui=&amp;q=2723-1682"><img src="/public/site/images/jefl_journal/crossref.png" alt="" height="14"></a></td> </tr> <tr valign="top"> <td width="20%">Print ISSN</td> <td width="80%"><a title="ISSN" href="https://portal.issn.org/resource/ISSN/1693-8623" target="_blank" rel="noopener"><strong>1693-8623</strong></a></td> </tr> <tr valign="top"> <td width="20%">Online ISSN</td> <td width="80%"><a title="ISSN" href="https://portal.issn.org/resource/ISSN/2723-1682" target="_blank" rel="noopener"><strong>2723-1682</strong></a><strong>&nbsp;</strong></td> </tr> <tr valign="top"> <td width="20%">Editor-in-Chief</td> <td width="80%"><a title="Google Scholar" href="https://scholar.google.com/citations?user=jsR_Fh4AAAAJ&amp;hl=id&amp;oi=sra" target="_blank" rel="noopener"><strong>Ni Nyoman Suarniki</strong></a></td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%"><a href="https://stienas-ypb.ac.id" target="_blank" rel="noopener"><strong>Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin</strong></a></td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><strong><a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1441627" target="_blank" rel="noopener">Dimensions</a><strong>&nbsp;| </strong><a href="https://scholar.google.co.id/citations?hl=id&amp;user=W_BZvWIAAAAJ&amp;view_op=list_works&amp;authuser=6&amp;sortby=pubdate" target="_blank" rel="noopener">Google Scholar&nbsp;</a></strong></td> </tr> </tbody> </table> <hr></div> <!-- Tutup Profil Jurnal --> <p><em><strong>Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis (JDEB)</strong></em> is a peer-reviewed and open-access journal. The journal follows a single-blind review policy and is published regularly <em><strong>twice a year </strong>(</em><strong><em>March</em></strong> <strong><em>and</em></strong> <strong><em>September</em></strong><em>)</em>. JDEB aims to disseminate original and quality research on various topics in economics and business.</p> <p>This journal was first published in 2008 with a print version, and then in 2013 an online version of the publication Vol. 6 No. 1 was published. Dinamika Ekonomi has been listed in CrossRef. All articles published by Dinamika Ekonomi have a DOI number. Dinamika Ekonomi is also indexed by Dimension, Garuda, and Google Scholar please click <a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/Indexing">here</a>.</p> <p><strong>Interested in submitting to this journal?</strong></p> <p>We recommend that you review the&nbsp;<a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/about">About the Journal</a>&nbsp;page for the journal's policies, as well as the&nbsp;<a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/navigationMenu/view/author-guideliness">Aut</a><a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/navigationMenu/view/author-guideliness">hor</a><a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/navigationMenu/view/author-guideliness"> Guidelines</a>.&nbsp;Authors need to&nbsp;<a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/user/register">register</a>&nbsp;with the journal prior to submitting or, if already registered can simply&nbsp;<a href="https://journal.stienas-ypb.ac.id/index.php/jdeb/login">log in</a>&nbsp;and begin the five-step process. Before submission, please make sure that your paper is prepared using the&nbsp;<a href="https://docs.google.com/document/d/1y_AN_0PiCKGmzuji2mN4VyNBc7BsOrg7/edit">Article Template</a>. Submissions that do not adhere to the guidelines provided, they will be REJECTED. Please submit your paper through the&nbsp;<a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/submissions">Online Submission&nbsp;</a>of the journal, and you can use the&nbsp;<a href="https://stienas-ypb.ac.id/jurnal/index.php/jdeb/onlineSubmissionGuidelines">Online Submission Guidelines</a><strong>&nbsp;</strong>to<strong>&nbsp;</strong>access this journal.</p> https://www.stienas-ypb.ac.id/jurnal/index.php/jdeb/article/view/587 2025-09-30T20:18:55+00:00 Nida Putri Rahmayanti nidaputrirahmayanti@gmail.com Imawati Yousida nidaputrirahmayanti@gmail.com Susmita Dian Indiraswari nidaputrirahmayanti@gmail.com

<p><em>This study aims to examine the effect of understanding tax regulations and the implementation of E-Filling on taxpayer compliance. This study uses a quantitative method with primary data, statistical tools using SPSS version 26. The sample in the study amounted to 149 respondents. The results of the study indicate that understanding tax regulations has a partial effect on taxpayer compliance and the implementation of the E-Filling system has a partial effect on taxpayer compliance. This means that taxpayer compliance is greatly influenced by understanding tax regulations. Because with taxpayers understanding tax regulations, taxpayers will understand their rights and obligations as taxpayers. And with the existence of a technology system using E-Filling, it will make it easier for taxpayers to carry out their tax obligations</em></p>

2025-09-30T10:12:26+00:00 ##submission.copyrightStatement## https://www.stienas-ypb.ac.id/jurnal/index.php/jdeb/article/view/477 2025-11-01T02:17:52+00:00 Bella Puspita Rininda bella@politala.ac.id Rina Pebriana rina@politala.ac.id Maulidiya Maulidiya maulidiya@politala.ac.id

<p><span lang="EN-US">Catering Tax is one type of local tax which is a source of Original Local Government Revenue (PAD) in Tanah Laut Regency. The purpose of this study is to analyze catering tax revenues, the analysis used is a potential analysis using least squares, effectiveness ratios, growth rate ratios, and catering tax contribution ratios in Tanah Laut Regency for the 2018-2021 period. Sources of data obtained from the Regional Revenue Agency for Tanah Laut Regency. The data used in this study is secondary data using qualitative descriptive analysis. The results show that the estimated potential for Catering Tax revenue in Tanah Laut Regency for the 2022 period is 5,338,917,147 IDR. The effectiveness of Catering Tax receipts in Tanah Laut Regency is classified as very effective with an average catering tax effectiveness from 2018-2021 which is 104.21% which always exceeds the set target. While the growth rate of Catering Tax is categorized as less successful, this of course refers to the comparison of the increase in the realization of Catering Tax revenue each year which has a small percentage of 12.49%. And for the contribution of Catering Tax revenue to Original Local Government Revenue, it is considered very less based on the calculation results with an average contribution of 6.35%.</span></p>

2025-09-30T00:00:00+00:00 ##submission.copyrightStatement##