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                <text>Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025)</text>
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            <text>The Hidden Impact of Population on Local Taxes and Levies in Indonesia’s Revenue System</text>
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            <text>Ni Luh Anik Puspa Ningsih</text>
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            <text>This study explores the often-overlooked role of population dynamics in shaping the effectiveness of local taxes and levies on regional revenue generation in Indonesia. While local taxes and levies are crucial for financing local government activities, their impact can be significantly influenced by population factors such as size and density. By employing a quantitative approach and analyzing data from various provinces across Indonesia, this research examines how changes in population dynamics moderate the relationship between local taxes, levies, and local revenue. Using regression analysis, the study reveals that while taxes and levies are positively correlated with local revenue, their effectiveness is amplified in more densely populated areas. Additionally, the research highlights the importance of population growth in determining the scalability and efficiency of local tax systems. The findings provide valuable insights for policymakers, suggesting that a more tailored approach to tax policy, considering population factors, could optimize local revenue generation and support sustainable regional development in Indonesia.</text>
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            <text>Proceedings of the International Symposium on Management (Volume 21, 2024)</text>
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            <text>Ida Bagus Mahendra Sada Prabawa, Ida Ayu Surasmi, I Made Wianto Putra, Ida Bagus Udayana Putra, Ni Luh Anik Puspa Ningsih, Ni Nengah Seri Ekayani</text>
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