scholarly journals STRATEGI PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN

At-Taradhi ◽  
2017 ◽  
Vol 8 (1) ◽  
pp. 17
Author(s):  
Eny Dewi

This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis. The result of the research shows that the 2011-2015 average of effectiveness ratio of Banjarmasin City Local Tax is included in very effective category, so also efficiency ratio is in very efficient category. In detail the Local Taxes by type belonging to very effective categories include Hotel Tax, Restaurant Tax, Street Lighting Tax, Parking Tax, and Rural and Urban Land and Building Tax (PBB-PP). Fairly effective categories include Entertainment Tax and Advertising Tax, less effective category is a BPHTB tax, while the Swallow's Nest Tax is an ineffective category. Overall efficiency averages fall into the most efficient category, except the Tax on Land and Building Acquisition (BPHTB) and Rural and Urban Land and Building Tax (PBB-PP) which fall into the efficient category. Strategies to increase Local Receipt (PAD) are 1) to socialize and publicize services and public awareness of the importance of Local Taxes 2) Increase the use of better information technology so as to increase the capability in validation of tax potentials and levies more valid, 3) Simplify the bureaucratic stage and increase online services in terms of tax payments so as to attract public interest to pay taxes.Keyword: Local Receipt, Local Tax, Effectiveness Ratio, Efficiency Ratio

2019 ◽  
pp. 1520
Author(s):  
IGA Anastasia Sukma Putri ◽  
Naniek Noviari

The purpose of this study was to determine the performance of the Denpasar City Revenue Agency in collecting Rural and Urban Land and Building Taxes. This study uses secondary data with data analysis used in this study is a comparative descriptive analysis related to value for money. Based on the results of the analysis, it can be seen that the performance of the Denpasar City Revenue Agency from the economic aspect is categorized as quite economical by obtaining an average economic ratio of 82%, from the efficient aspect classified as very efficient by obtaining an average efficiency ratio of 2.82 %, and from the aspect of effectiveness classified as very effective category by obtaining an average effectiveness ratio of 105%. The efforts made by the Denpasar City Revenue Agency to increase Rural and Urban Land and Building Taxes revenues are intensifying and extending. Keywords: Performance, land tax, value for money


Author(s):  
Ni Putu Sri Prajayanti ◽  
◽  
I M Sudana ◽  
I G M Karma ◽  
◽  
...  

This research aims to determine the marketing strategy that must be taken from the results of the SWOT analysis at the b Hotel Bali & Spa Denpasar. This study uses primary data sources and secondary data sources with data collection methods through interviews, observation and questionnaires. The analysis technique used is a qualitative descriptive analysis technique, namely the SWOT analysis technique which explains, first, the data collection stage at the Bali Hotel & Spa Denpasar regarding the identification of internal and external factors in the form of strengths, weaknesses, opportunities, and threats, the second is the analysis stage, and third namely the stage of decision making to determine the strategy to be taken by the company. The research results from the SWOT analysis show that the company is in quadrant I, where it shows a problem regarding for the strength to see opportunities where the strategy taken is the SO strategy used to be applied in developing strategies that can be suggested at management b Hotel Bali & Spa Denpasar, to can improve the progress of the hotel going forward.


2020 ◽  
Vol 8 (3) ◽  
pp. 173-177
Author(s):  
Rina Rukmanti ◽  
Adam Latif ◽  
Akhyaruddin Hakim

The level of accountability forand building tax payments in Damai Village, Watang Sidenreng District, Sidenreng Rappang District, and to find out the factors that influence the level of community awareness in paying land taxes and Buildings in Damai Village, Watang Sidenreng District, Sidenreng Rappang Regency. The population in this study was 1,486 where the sampling used was Probability Sampling with a random sampling technique using aformula of Yount  5% with a total sample of 74. This study used a Quantitative Descriptive Method. Data collection techniques used through observation, questionnaires (questionnaire), documentation and interviews. The data analysis technique used is Descriptive Statistics, data quality test, classic assumption test using SPSS 21 and Likert Scale. The results showed that accountability for land and building tax payments in the peaceful village of Watang Sidenreng sub-district was categorized as "Influential/ significant", from the ANOVA test it was able to calculate 13,325 overall, influential/ significant and the probability was far from 0.05. Furthermore partially t arithmetic (3,650)> t table (1993) means that the level of accountability influences / significantly on Land and Building Tax Payments in Damai Village, factors that influence the level of public awareness in paying Land and Building Taxes in Damai Village Watang Sidenreng District Sidenreng Regency Rappang 60.6% included in the category of "good". 


Jurnal IPTA ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 319
Author(s):  
Ni Wayan Ayu Sekarningsih ◽  
I Nyoman Sudiarta ◽  
I Putu Sudana

Octopus Dive Penida is one of the first local dive centers in Nusa Penida that provides international diving facilities (PADI, ADSI,SSI) with professional instructors. This study discusses the marketing strategy adopted by Octopus Dive. The sample of this research is tourists who have visited and used the services of diving / snorkeling in Octopus Dive Penida. The sample selection technique used purposive sampling with 168 respondents. The technique of collecting data is done in several ways, discussing, observing, interviewing, questionnaires, documentation, and literature study. The data analysis technique was done by quantitative descriptive analysis and SWOT analysis. Resulting in a marketing SWOT strategy from variable marketing mix 7 P that is, SO (Strengths – Opportunities) strategy  is doing Brand Positioning as a quality dive operator, doing good relations with the community and improving the quality of Human Resources. WO (Weakness -Opportunities) strategy is to expand business / office locations, educate tourists, re-conduct price analysis and participate in international and national events. ST (Strenghts -Threats) strategy is to innovate services / services for tourists, create dive tourism package programs that don't exist in other dive operators. WT (Weakness -Threats) strategy is to conduct a site analysis to complement offices and innovations in market price adjustments.


2021 ◽  
Vol 10 (2) ◽  
pp. 159
Author(s):  
Didem Gülçin Kaya

This study, it is aimed to examine the views of the students of the Faculty of Sports Sciences on distance education with SWOT analysis and to evaluate the current circumstance. The phenomenology design was used in the study. The research group consisted of 62 students studying at Afyon Kocatepe University Faculty of Sport Sciences located in a town in the Aegean region in Turkey. In collecting the data, the personal information form created by the researchers and the semi-structured interview form was used, and the data obtained were analyzed by content analysis and descriptive analysis technique. As a result of the findings, it was seen that the views of the students studying in the field of sports sciences on the strengths of distance education provided the best conditions in the Covid-19 process, gained experience in synchronous-online courses and the online system, and to reinforce the knowledge by making use of projects and assignments. Views on the weaknesses of distance education were expressed as the inability of every student to benefit from the right to education under equal conditions, difficulties in accessing the internet, and lack of materials. Besides, the views on the opportunities of distance education were determined as good management of the process, planning the applied courses face-to-face, that is, choosing the hybrid system, motivating the students for the assignments and projects, and making up compensatory programs applied to solve the problems. Socialization of students, unsuitable working environment, anxiety, and negative views of the society towards the education system were recorded as threats and dangers.


2020 ◽  
Vol 8 (4) ◽  
pp. 267-280
Author(s):  
Nikmatul Lailiyah ◽  
Lesta Karolina Br Sebayang

The application of e-Billing system in facilitating tax payment services for taxpayers is still complained about in its use. This study aims to determine the effectiveness of the e-Billing system in tax payments as well as the use constraints for taxpayers in the Tax Office Batang. The type of this research is quantitative research with percentage descriptive analysis technique. Sources of data obtained from the distribution of questionnaires and interviews with taxpayers who have used the e-Billing system independently with accidental sampling techniques. The results showed that the effectiveness of the e-Billing system in the payment of taxes for taxpayers in Tax Office Batang with taxpayer research subjects who have used the e-Billing system independently is  still less effective. This is because taxpayers still find the quality of the system that is still often disturbed and the quality of information that is felt to have not been spared errors, as well as the lack of effective success of targets with low levels of use independently. Constraints on the use of e-Billing systems for taxpayers include internal obstacles from technological capabilities, awareness of taxpayers, taxpayer accuracy, and external constraints from server down, facility limitations, instability of internet taxpayers' connections. The advice given is the need for attention to the quality of thesystem e-Billing by the Directorate General of Tax as the organizer of the system given the system that is often down, such as applying a tax payment limit date based on the type of tax to minimize solid use by taxpayers. The need for socialization both materially and practically, providing knowledge about the types of taxes and types of deposits, as well as giving directions to taxpayers to act more carefully in filling out electronic deposit papers on the e-Billing system to minimize errors and repetition of making codes Billing


2021 ◽  
Vol 21 (3) ◽  
pp. 1002
Author(s):  
Neng Setiawati ◽  
Satya Wahyudi ◽  
Novi Aulia

This study aims to analyze the level of efficiency, effectiveness and influence of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Batang Hari Regency. The data used in this study are primary data obtained from the Regional Finance Agency of Batang Hari Regency and secondary data by conducting library research obtained from the literature and other information related to the problem under study. The analytical tools used are descriptive analysis, growth analysis, contribution/share, efficiency and effectiveness analysis, and simple regression analysis using IBM (Statistical Package for Social Science) SPSS version 26. The results showed that the average level of efficiency of Rural and Urban Land and Building Tax collection (PBB-P2) of 82.98 percent was categorized as quite efficient. The average level of effectiveness of PBB-P2 is 56.87 percent, including the less effective category. The results of the regression calculations show that the PBB-P2 variable has no effect on PAD receipts in Batang Hari Regency.


2020 ◽  
Vol 8 (3) ◽  
pp. 453
Author(s):  
Anitha Andarrini T ◽  
Dyah Aring Hepiana Lestari ◽  
Indah Nurmayasari

This research aims to analyze the internal and external environment, formulate development strategies, and determine the priority strategies of KUD Mina Teluk Semangka. This research uses a case study method. Respondents involved 13 people consisting of administrators and members of cooperatives, experts and regulators. Data analysis methods used are qualitative descriptive analysis, SWOT analysis, and QSPM. The results indicated that internally, cooperatives have the main strength on its business units that are complement each other and suitable to the needs of members, while the main weakness is on the absence of processing.to add value of the products Externally, cooperatives face great opportunities on high level of demand on fish and face the main threat on lack of public awareness in working together. The priority strategies that can be used in developing cooperatives are as the following: utilizing and enhancing the ability of members to diversify their products using fishery product processing technology, collaborating with the government and other parties in creating tourism-based business unit, utilizing trained human resources to overcome limitations in keeping up with technological developments, and increasing awareness of the community in cooperation and members in paying mandatory savings.Key words: cooperative, fisheries, SWOT analysis, QSPM


2020 ◽  
Vol 5 (2) ◽  
pp. 257
Author(s):  
Efandri Agustian ◽  
Indah Mutiara ◽  
A Rozi

The development of information and technology causes fierce business competition, causing micro, small and medium enterprises (MSMEs) to be able to survive and compete for market share by implementing strategies, concepts and good management designs. Management is the key factor for success in the era of technology and information nowadays in order to create opportunities for its products. The purpose of this study is to determine the strengths, weaknesses, opportunities and threats, to compile IFAS (Internal Factor Analysis Summer) and EFAS (External Factor Analysis Summer) and to find out a good marketing strategy after analyzing with SWOT (Strength, Weakness, Opportunity, Threat). The phenomenon that exists, MSME entrepreneurs facing fierce competition is marked by the proliferation of products from outside the region. This study uses the SWOT analysis method to identify the company's internal and external factors. The data were collected through observation, interviews, and distribution of questionnaires to MSME entrepreneurs. The results of these studies as follow: (1) the results of the IFAS analysis are 4.00 that the position is very profitable for the company, in which the strongest factor in the internal company is guaranteed product quality. (2) The results of the EFAS analysis obtained a score of 2.66, in which this position is medium from the external factors of the company, in other words, there are still many companies that supposed to extend optimize opportunities to minimize existing threats. (3) The IE matrix results show the current average position of MSMEs in Quadrant 1, this is very profitable situation in which the company has excellent opportunities and strengths. The strategy that should be applied in this condition is to support policies development through activities: documentation, interviews and observations. The data analysis technique used content analysis (research documentation) and descriptive analysis.


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Sri Wahyu Handayani

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


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