Intergovernmental Fiscal Framework for Local Government and Centre-Local Revenue and Expenditure Sharing: A Comparative Analysis

2017 ◽  
pp. 61-91
Author(s):  
Asoka Gunawardena
Keyword(s):  
Comparative Analysis ◽  
Local Government ◽  
Local Revenue

ANALISIS ATAS KEMANDIRIAN PEMDA DALAM MENGELOLA KEUANGANNYA

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 93-106
Author(s):  
Prayudi Nugroho
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Research Finding ◽  
Local Revenue

This research aims at examining the Indonesia's local government autonomy in financial management. Based on 2006 – 2014 data, this research finding shows that autonomy ratio is still very low although there was increasing growth in local revenue. 

ANALISIS ATAS KAPASITAS KEUANGAN PEMDA UNTUK MEMPERTAHANKAN KESINAMBUNGAN PENYELENGGARAAN LAYANAN PUBLIK

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 55-76
Author(s):  
Prayudi Nugroho
Keyword(s):  
Local Government ◽  
Research Finding ◽  
Public Services ◽  
Capital Expenditure ◽  
Financial Capacity ◽  
Local Revenue

This research aims at examining the Indonesia's local government financial capacity to maintain sustainable government finances for encouraging public services. Based on 2006 – 2014 data, this research finding shows that sustainable local government financial capacity for encouraging public services is still low. It is because the majority of capital expenditure still depended on general allocation fund, not on local revenue, although there was increasing growth in local revenue. 

Combating Problems in Teaching State and Local Government

1981 ◽  
Vol 29 ◽  
pp. 19-20
Author(s):  
Mary H. Waite
Keyword(s):  
Community Colleges ◽  
Comparative Analysis ◽  
Local Government ◽  
Political Science ◽  
Public Universities ◽  
The State ◽  
State And Local Government ◽  
State And Local ◽  
Science Instructors

Because many political science instructors come from another region or state; they feel insufficiently informed in teaching about the state and local government wherein they presently reside. Consequently, instructors generalize about these governments. Yet in many public universities and community colleges, students find the politics in their area pertinent and care less for comparative analysis. In truth, the students probably have a valid point, since the majority will reside in the state where they are attending college.

scholarly journals Efek Budget Ratcheting Pada Anggaran Pemerintah Kabupaten/Kota Provinsi Sumatera Barat

2020 ◽  
Vol 2 (3) ◽  
pp. 2992-3011
Author(s):  
Annisa Ayu Safitri ◽  
Vita Fitria Sari
Keyword(s):  
Local Government ◽  
Financial Statements ◽  
Capital Expenditures ◽  
Local Revenue ◽  
West Sumatra ◽  
The Relationship

This research is aimed to know the effect of budget ratcheting in local revenue, balancing funds, and capital expenditures. This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures. This research is categorized as causative research. The population in this study are all regencies / cities in the province of west sumatra, which are 12 districts and 7 cities. Sampling in this study was conducted using total sampling. The data in this study were sourced from the district / city local government financial statements in west sumatra province in 2014-2018. The data in this study were processed using spss 23. The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two.

scholarly journals ANALISIS PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Wensy F.I. Rompas
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Quantitative Data ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Tax Collection ◽  
Local Revenue ◽  
Local Taxes

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

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