scholarly journals Analyzing the determinant variables on the difficulty of transfer power of rural and urban property tax from central to regional government in Indonesia

2018 ◽  
Vol 74 ◽  
pp. 01010
Author(s):  
Haula Rosdiana ◽  
Edi Slamet Irianto ◽  
Murwendah
Keyword(s):  
Local Government ◽  
Fiscal Decentralization ◽  
Rapid Development ◽  
Property Tax ◽  
Regional Government ◽  
Transfer Policy ◽  
Rural And Urban ◽  
Fiscal Disparities ◽  
The Right ◽  
Government Transfers

Motivated by rapid development of local autonomy and fiscal decentralization in Indonesia, this study aims to analyze determinant variables that causing the difficulty in the transfer policy of Rural and Urban Property Tax from central to regional governments. This program was designed to mitigate the fiscal disparities and revenue inequality among local authorities, also to increase the local people welfare. To comply with Government Law Number 28/2010 on Regional Tax and Levy, government transfers the right and authority of Rural and Urban Property Tax from central into regional government since 1 January 2011. By 31 December 2012, only 18 regional authorities have undergone the program and the rest seems to be having some difficulties. The study adopted a constructivism approach with qualitative method. The results show some determinant variables that causing the difficulties on this policy: (1) the weakness of bureaucratic attitude adhering to local government; (2) central and regional government are still not on the same page on collecting fee for Rural and Urban Property Tax; (3) the unclear formulation on fee collection of Rural and Urban Property Tax; (4) the lack of competency in the local government and short of experiences in Rural and Urban Property Tax collection.

PERAN PEMERINTAH DAERAH MENINGKATKAN PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN DI KABUPATEN NAGAN RAYA

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Sri Wahyu Handayani
Keyword(s):  
Local Government ◽  
Urban Areas ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Public Awareness ◽  
Urban Land ◽  
Regional Government ◽  
Role Of Government ◽  
Rural And Urban

Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas

scholarly journals ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Umilhair Alting ◽  
Winston Pontoh ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Regional Development ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Regional Government ◽  
Financial Capability ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
New Beginning ◽  
The People

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.

scholarly journals Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia

2020 ◽  
Vol 30 (3) ◽  
pp. 800
Author(s):  
Suryo Pratolo ◽  
Febriana Diah Irmawati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Fiscal Decentralization ◽  
Local Governance ◽  
Secondary Data ◽  
Regional Government ◽  
Government Accountability ◽  
And Performance ◽  
Dynastic Politics

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.

scholarly journals Pengelolaan Barang Milik Daerah Berdasarkan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah

Lentera Hukum ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Era Nandya Febriana ◽  
Jayus Jayus ◽  
Rosita Indrayati
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Property ◽  
Regional Government ◽  
Personal Interest ◽  
Regional Autonomy ◽  
Unitary State ◽  
Local Government Management ◽  
The Government ◽  
The Right

Indonesia is the Unitary State. It is understood that within a unitary state, the central government operates a high state sovereignty. In order not to be arbitrary, the activities of the central government are supervised and limited by the constitution. The government which is divided from the Central Government to the Regional Government included Regional Autonomy therein, as well as the authority of the Regional Government, is on duty to manage the Regional Property. In carrying out its authority as an administrator of local property, there are still many abuses or omissions committed by the local government in operating its authority in managing regional property, such as the negligence of the Regional Assets, the misuse of authority in the revocation of rights already granted by the regional government on the right to use of local property, using local property for personal interest. In the management of regional property required planning, implementation, and supervision by the local government in accordance with applicable laws and regulations in the constitution. Keywords: Authority, Local Government, Management of Regional Property

Fiscal Decentralization and Efficiency of Regional Government in Croatia: A Data Envelopment Analysis

2019 ◽  
Vol 17 (3) ◽  
pp. 453-470
Author(s):  
Sabina Hodžić ◽  
Sabina Hodžić
Keyword(s):  
Data Envelopment Analysis ◽  
Local Government ◽  
Fiscal Decentralization ◽  
Data Envelopment ◽  
Regional Government ◽  
Full Time ◽  
Average Wage ◽  
Annual Average ◽  
The Relationship ◽  
The Empirical Analysis

To determine the efficiency of regional and local government public functions, the most used method in the empirical analysis is data envelopment analysis. This paper reviews 20 counties as part of regional government units in Croatia as well as the relationship between efficiency scores and exogenous determinants in the 2009-2016 period. The results of our analysis show that, among exogenous determinants, only the annual registered unemployed rate and annual average wage for full time jobs are statistically significant.

scholarly journals Analisis Kebijakan Peraturan Daerah Yang Mengandung Materi Muatan Ajaran Islam Di Kota Palembang

2018 ◽  
Vol 18 (2) ◽  
pp. 147-166
Author(s):  
Kiki Mikail
Keyword(s):  
Local Government ◽  
Common Good ◽  
General Rule ◽  
Free Variable ◽  
Regional Government ◽  
Descriptive Research ◽  
The Republic ◽  
The Right ◽  
Article 5 ◽  
Made In

This research is analytical descriptive research. This study places policy analysis and as the main and free variable that will influence the process of establishing a Regional Regulation as a dependent variable. In article 5 of the Republic of Indonesia Constitution states that the regional government has the right to determine regional regulations or other regulations in order to carry out regional autonomy.The local government of Palembang has issued three local government regulations that have Islamic sharia laws, namely regional regulation number 2 of 2004 concerning the eradication of prostitution, regional regulation number 11 of 2006 concerning the prohibition of circulation and sale of alcoholic products and local regulations on zakat. in order to be right on target and more effective, some variables need to be considered by Palembang stakeholders so that the Regional Regulations that are stipulated are not just legality, but more than that it must be a general rule that all local regulations are made in order for the common good Palembang community. Keywords : Political Analys, local goverment regulations, local autonomy, the politics of sharia law

scholarly journals Inovasi dan kreativitas Public Service Era Otonomi Daerah sebagai Modern Local Government

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 175
Author(s):  
Afifuddin Afifuddin
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Public Service ◽  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Government ◽  
The Right

 ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords        : Innovation, Public Service Creativity, Regional Autonomy, Center,                          Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci    : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan                          Local Government 

scholarly journals Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals Faktor – Faktor Penghambat Penerapan Analisis Standar Belanja (ASB) Pada Pemerintah Kota Kotamobagu

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Reince Herry Tangkowit ◽  
Lintje Kalangi ◽  
Linda Lambey
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Regional Government ◽  
Structured Interviews ◽  
Inhibiting Factors ◽  
Content Analysis Method ◽  
Exploratory Approach ◽  
Depth Interview ◽  
The Right ◽  
Depth Interviews

Abstract. Implementation of Expenditure Standards Analysis (ASB) is known having an important role as the requirement to analyze the budget expenditure reasonableness review on each Programs/ Activities held by units on a year. Kotamobagu local government has not applied the ASB yet. This study is intended to analyze the inhibiting factors on Standards Analysis Expenditure (ASB) implementation in Local Government of Kotamobagu. The research method used in this research is a qualitative exploratory approach. Data were collected by in-depth interviews, observation, and document study. The key informants were purposively determined to get the right information accurately. In-depth interviews were conducted by using semi-structured interviews for 45 to 60 minutes. Triangulation method was used to test the validity or credibility of data and resources. Transcripts data which transcribed from the interviews were analyzed by using content analysis method. Themes or codes were established from the data transcription. The results show that there are several inhibiting factors in implementing the ASB in Kotamobagu local Government. There were 6 of inhibiting factors: (1) legal basis, (2) ineffectiveness of ASB and difficult to understand, (3) communication, (4) dispositions / attitudes, (5) human resources, (6) the role of TAPD (Budget Team Local Government). Keywords: Expenditure Standards Analysis, Performance-Based Budgeting, Regional Government Budget, Local Government Financial Management. Abstrak. Penerapan Analisis Standar Belanja (ASB) diketahui berperan penting sebagai syarat yang digunakan untuk menganalisis kewajaran anggaran belanja setiap program/kegiatan yang dilaksanakan oleh Satuan Kerja Perangkat Daerah (SKPD) dalam satu tahun anggaran. Pemerintah Kota Kotamobagu belum menerapkan ASB. Penelitian ini bertujuan menganalisis apa faktor-faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratori dan Pemerintah Kota Kotamobagu sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber. Data transkrip yang ditranscribe dari hasil wawancara dianalisis dengan metode analisis isi kemudian diberi tema/coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan ada beberapa faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Ada 6 faktor penghambat : (1) dasar hukum, (2) ASB tidak efektif dan sulit dipahami, (3) komunikasi, (4) disposisi/sikap, (5) sumber daya manusia, (6) peran TAPD. Kata Kunci : Analisis Standar Belanja, Anggaran Berbasis Kinerja, Anggaran Pendapatan dan Belanja Daerah, Pengelolaan Keuangan Daerah.

scholarly journals The Impact of the Original Local Government Revenue and Balanced Budget toward Capital Expenditure of the Government of Palangka Raya City

2020 ◽  
Author(s):  
Irma Rianti ◽  
Suwadi . ◽  
Alexandra Hukom
Keyword(s):  
Local Government ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Government Revenue ◽  
Regional Government ◽  
Descriptive Approach ◽  
Balanced Budget ◽  
The Government ◽  
Quantitative Descriptive ◽  
The Impact

The implementation of fiscal decentralization in improving services and necessity in various sectors including public sector has lead the Regional Government to allocate higher Capital Expenditure for the development of sectors that are considered beneficial in each region. The purpose of this study is that the researcher would like to investigate the impact of Original Local Government Revenue and Balanced Budget toward the Capital Expenditure of Palangka Raya City. The study was conducted in Palangka Raya City using a quantitative descriptive approach and multiple analysis for the data analysis. The results of the study indicates that part of Original Local Government Revenue does not have significant effect on Capital Expenditure. Meanwhile, part of the Balanced Budget has a significant effect on Capital Expenditure. Simultaneously, both of Original Local Government Revenue and Balanced Budget are able to influence local Capital Expenditure of the government of Palangka Raya City. Keywords: Original Local Government Revenue, Balanced Budget and Capital Expenditure

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