scholarly journals ANALISIS ASSESMENT SALES RATIO PADA NILAI JUAL OBJEK PAJAK DENGAN ZONA NILAI TANAH TERHADAP STANDAR YANG DITETAPKAN IAAO

2021 ◽  
Vol 12 (2) ◽  
pp. 15
Author(s):  
Nurul Azizah Baisaku ◽  
Bambang Hendriya Guswanto ◽  
Dian Linawati
Keyword(s):  
International Association ◽  
Land Values ◽  
Tax Revenue ◽  
Central Tendency ◽  
Standard Size ◽  
Measurement Results ◽  
Standard Set ◽  
The Difference ◽  
The Government

Land values in NJOP used as a basis for taxing land are often different from land values in the Land Value Zone (ZNT). The difference in land values contained in the NJOP and ZNT causes uncertainty about local tax revenue and creates injustice for the government and the community. Based on this, an analysis of Assesment Sales Ratio (ASR) is used to determine the determination of land values in NJOP with ZNT against the standard size determined by the International Association of Assessing Officers (IAAO). The results of the ASR analysis show that the determination of NJOP in Pamijahan Village, Plumbon District, Cirebon Regency is outside the standard range set by the IAAO, which is 0.90 to 1.10 (90% -110%). This can be seen from the results of the measurement of central tendency, which is a mean of 10.53%, a median of 0.1037, and a weighted mean of 6.136%. The comparisons between components of the measurement results of the central tendency indicate the occurrence of regressivity or downtrend. The Assessment Ratio in Pamijahan Village, Plumbon District, Cirebon Regency also did not show good uniformity, as indicated by a COD value of 0.66% and a COV value of 70.02% which were outside the standard set by IAAO i.e. the minimum and maximum values for COD and COV are 5% and 20%, respectively.

scholarly journals URGENSI PENETAPAN KRITERIA FAKIR MISKIN BAGI PENYALURAN ZAKAT DI INDONESIA

2018 ◽  
Vol 4 (1) ◽  
pp. 167
Author(s):  
Kuntarno Noor Aflah
Keyword(s):  
Comparative Research ◽  
Basic Needs ◽  
Point Of View ◽  
The Other ◽  
Local Conditions ◽  
Other Hand ◽  
The Difference ◽  
The Government ◽  
Literacy Research

Poverty has many definitions, parameters, and standards. From the viewpoint of Islam, many theologians define and measure poverty by various terms and sizes. The difference among theologians’ opinion is caused by poverty terms contained in the Qur’an and Hadits. “Fakir” and “poor” have many meanings. It allows a wide interpretation of the verse and word from theologians. It is also seen from the regulation point in Indonesia, there are many definitions, standards and parameters of poverty. The difference of point of view on determination of poverty criteria and regulations according to Islam in Indonesia shows that the ways of ijtihad by theologians and the government elements is very open. The absence of standard stipulation held, encouraging the writer to conduct a comparative research in this paper; through literacy research. Syafi’i sect does not specify a quantitative standard for poverty. Poverty is only categorized on requirement. As long as people are not able to cover 50% of their basic needs, they are called as fakir. If people are only able to cover close to 70% of their basic needs then they are categorized as poor. Meanwhile, according to Hanafi sect, the qualitative standards turned to the Syafi’i sect. Poor conditions are more severe than the fakir. Besides,the quantitative standard of poverty is one nisab of zakat or the equivalent of 85 grams of gold. On the other hand, BPS and BKKBN formulate the concept and standard of poverty by economic concepts. Poverty is conceptualized as the inability of someone to meet basic consumption needs of the formulation adapted to local conditions respectively.

Polish VAT surge may subside from mid-2018

2017 ◽  
Keyword(s):  
Credit Rating ◽  
Value Added ◽  
Tax Revenue ◽  
Positive Trend ◽  
Government Budget ◽  
Short Term ◽  
Content Type ◽  
The Difference ◽  
The Government ◽  
The Eu

Significance Budget data for the first ten months show revenue from value-added tax (VAT) exceeding the forecast by 22%. That could help narrow Poland’s 'VAT gap' -- the difference between collected and potential taxes. Impacts Poland is likely to bring its VAT gap closer to the EU average in the short term. However, this positive trend may offer only a temporary reprieve for ruling PiS. Rising tax revenue will boost not only the government budget but also Poland’s credit rating.

ANALYSIS OF ACCURACY THE TAX OBJECT SALES VALUE (NJOP) TO MARKET VALUE WITH ASSESSMENT SALES RATIO METHOD (Case Study in Malang City)

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Rendra Kurnia Wardana
Keyword(s):  
Market Value ◽  
Sampling Technique ◽  
Ratio Method ◽  
Entire Area ◽  
Standard Set ◽  
The Mean ◽  
The Government ◽  
Descriptive Method

Analysis of Accuracy The Tax Object Sales Value (NJOP) to Market Value with Assessment Sales Ratio Method. (Case Study In Malang City). This research is conducted to know the accuracy of determination of Tax Object Sales Value (NJOP) which determined by the government to current market value in society. This research was conducted in 5 (five) sub-districts in all areas of Malang City by taking samples of 80 land and building sales transactions in 2016-early 2017. This research uses a descriptive method with purposive sampling technique. The result is Assessment Sales Ratio in Kedungkandang District at 66%, Sukun District 68%, Klojen District 63%, Lowokwaru District 79%, and District Blimbing 70%. While for the entire area of Malang City of 69%. This shows that the Assessment Ratio in Malang City is still far from the standard set by IAAO that is 90% of its market value. The result of the mean divided by the median is 0.93 and the mean divided by the weighted mean of 1.13. This shows that there is no under assessment or over assessment, but it does not reflect the proportional assessment in Malang City area. COD (coefficient of dispersion) of 27.27% and COV (coefficient of variation) of 35.87% indicates that there is a need for reappraisal of NJOP which is set so as not to be too far from market value.  

scholarly journals STRATEGY TO INCREASING REAL REGIONAL INCOME OF SURABAYA

2017 ◽  
Author(s):  
wisnu putro
Keyword(s):  
Asset Management ◽  
Tax Revenue ◽  
Research Approach ◽  
Regional Finance ◽  
Management Board ◽  
Contribution Analysis ◽  
Lévy System ◽  
Target Set ◽  
The Difference ◽  
The Government

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .

scholarly journals Analysis Of Form Coefficient For Measuring Gross Tonnage Of Wooden Ship Based On Domestic Meansurment Method Of Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 165-171
Author(s):  
Habibi Amal ◽  
Syamsul Asri ◽  
Andi Ardianti ◽  
Suandar Baso
Keyword(s):  
Measurement Method ◽  
Processing Method ◽  
Volume Factor ◽  
Size And Shape ◽  
Data Processing Method ◽  
Measurement Results ◽  
Mathematical Equations ◽  
The Difference ◽  
Actual Size

Most of the traditional wooden boats in Sinjai and Bone Districts were measured using the domestic measurement method, ship owners with sizes <GT 7 and <GT 30 refused to verify their vessels. Ship owners feel disadvantaged in terms of policies, permits, landing fees, subsidized fuel rations and so on. This study aims to determine the characteristics of the size and shape of traditional wooden ships, analyze and compare the results of the calculation of the gross tonnage (GT) of the ship which is calculated based on the actual size and shape of the ship (real body) with the ship calculated using domestic measurement methods and compiling mathematical equations in determining the value of the ship volume factor based on the main size to calculate the GT. The data processing method was carried out by using the Slovin technique with a population of 49 ship data for the determination of the minimum sample and then entered into the interval class. The results showed that the traditional wooden ships in Sinjai and Bone Regencies have geometric characteristics that are not much different from one another, but the main sizes are quite varied. The larger the main size of the ship, the greater the difference in GT calculations when using the volume factor value based on the domestic measurement method compared to using the volume factor value generated by real body calculations. The formula for the volume factor value (Cb or f) = 0.238 Log ((LBH)1/3) + 0.5134 can be used to determine the volume factor, especially for ships operating in the Sinjai and Bone Regencies as well as an initial reference for measurements by measuring experts ship so that moderate measurement results are obtained.

scholarly journals Peranan Tiga Pilar dalam Penyelesaian Konflik Tenurial di Taman Wisata Alam Ruteng, Flores, Nusa Tenggara Timur

2019 ◽  
Vol 19 (1) ◽  
pp. 36
Author(s):  
Kriswoyo Kriswoyo ◽  
Jimmy Pello ◽  
Ludji M. Riwu Kaho
Keyword(s):  
Conflict Resolution ◽  
Resource Constraints ◽  
Secondary Data ◽  
Value Systems ◽  
Administrative Development ◽  
The Difference ◽  
The Government ◽  
Park Area

Manggarai communities has been in and around the area of Ruteng Recreation Parksince before the establishment. The determination of the area for conservation cause tenure conflictsfor the closure region for access to agricultural and the timber. The conflict resolution involves three elements, namely the government, customs and religion are called the three pillars. This study aims to understand the stages of the conflict tenure in Manggarai, relevant stakeholders and the role of the three pillars in conflict resolution. The study was conducted in four villages with village conflicting criteria and do not conflict in April to May 2016. Acquisition of data using observation, in-depth interviews with a purposive and snowball and secondary data. Analysis of data using analysis of tree conflicts, stakeholders and conflict mapping. The results showed that the cause of the conflict which is the difference value systems which have implications for the disagreement land status and boundaries as well as the uncertainty of access due to rights issues and access. Ruteng Recreation Park area assignment is not determined by the collective perception that lack of support of the parties. Ruteng Recreation Parksetting legislation and its implementation does not guarantee the security of rights and indigenous peoples' access due to constraints of knowledge and understanding of the laws and regulations, resource constraints, regulatory and administrative development issues. The concept of the three pillars was not optimal because it has not reduced the rate of destruction of Ruteng Recreation Park and there were still conflict of encroachment and illegal logging.

scholarly journals QIBLA DIRECTION WITH THE CONSTELLATION (STUDY OF DETERMINATION OF QIBLA DIRECTION WITH GUBUG PENCENG)

2021 ◽  
Vol 2 (2) ◽  
pp. 162-193
Author(s):  
M Ihtirozun Ni'am ◽  
Muhammad Fiki Burhanuddin ◽  
Nizma Nur Rahmi
Keyword(s):  
Field Research ◽  
Central Point ◽  
The Sun ◽  
Naked Eye ◽  
Measurement Results ◽  
Numerical Research ◽  
The Difference

In the ethnography of Javanese society, Gubug penceng is used as a southern constellation. With a declination value of -63º 05’ 57”, the appearance of this gubug penceng is a bit unique, because it can only be observed by observers who are south of the tropic. However, with a magnitude value of 0.77 and a shape that is easy to remember, it makes the gubug becomes a star that is easily visible to the naked eye. The author here will examine the use of the gubug penceng for determining the direction of the Qibla. Previous writers will take into account the azimuth of the Qibla and the azimuth of the acrux star which is the brightest star in the constellation of the thinner, then determine the direction of the Qibla by referring to the difference between the azimuth acrux and the qibla. This research is a field research which is included in qualitative numerical research. The author will compare the results of the Qibla direction from this gubug penceng with the Qibla direction determined with the help of the azimuth of the Sun. The results of this study found that the gubug penceng can be used as a reference to determine the direction of the Qibla. The qibla direction of the measurement results is quite accurate, because the object of aiming is in the form of a central point of the star. The difference between the direction of the Qibla between using the reference hut is not more than 24 minutes, so the results are quite accurate.

scholarly journals Analisis Potensi Penerimaan Pajak Reklame di Kota Jambi Periode 2014-2016

2020 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Muhammad Syukri
Keyword(s):  
Tax Revenue ◽  
Supervision System ◽  
Research Results ◽  
Local Revenue ◽  
A Value ◽  
Target Set ◽  
The Difference ◽  
The Government ◽  
The Many ◽  
The City

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.

scholarly journals Bisnis Transportasi dalam Pusaran Globalisasi

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Mutimatun Ni’ami
Keyword(s):  
Public Transportation ◽  
Low Cost ◽  
Legal Protection ◽  
Driving Safety ◽  
Easy Access ◽  
Legal Rules ◽  
Low Costs ◽  
The Difference ◽  
The Government

<p><em>This study aims to examine the differences between conventional taxis and online taxis and whether the existing legal regulations are sufficient to regulate the two modes of transportation. The author's curiosity comes from seeing the past when taxis were considered a luxury means of transportation that people rarely use except for emergencies, so city buses and public transportation become the choice of citizens. The choice that was "forced" to be taken considering the low cost and far coverage. Now, when online taxis offer low costs and easy access, the means of transportation that have become "gods" have fallen. The drivers gasped, the transportation entrepreneurs were distracted to finance their business empire and the passengers were no longer greeted by buses and public transportation. This research is a sociological legal research which makes a phenomenon that exists in society and its influence on existing legal rules. The research results show that the difference between conventional taxis and online taxis lies in the amount of tariff, standardization of services, determination of routes and special features and legal protection. The government needs to be firm in regulating the existence of online transportation, given the potential for conflict over disparity in tariff differences and the importance of legal protection for drivers and passengers in driving safety.</em></p><p><strong><em>Keywords:</em></strong></p><p><em><em>Online Taxi; Conventional Taxi; Legal.</em><br /></em></p>

scholarly journals DUALISME KETENTUAN COST RECOVERY SEBAGAI DASAR PUNGUTAN NEGARA PADA INDUSTRI HULU MIGAS

2021 ◽  
Vol 7 (1) ◽  
pp. 56-90
Author(s):  
Maria R.U.D. Tambunan ◽  
Ginda Togatorop
Keyword(s):  
Income Tax ◽  
Qualitative Data ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Tax Law ◽  
Production Sharing ◽  
Oil Sector ◽  
The Government ◽  
Recommended Action

This article traces and describes the changes made from time to time, to the calculation and determination of government share, as obtained from corporate revenues and tax deducted based on Production Sharing Contract, as used in the Indonesian natural gas and oil sector.   Qualitative data is gathered by performing a legal audit and literature review. The issue discussed here is the disagreement existing between the government and contractor regarding the calculation of recoverable cost (based on the Production Sharing Contract) and amount of corporate income tax imposed based on the prevailing tax law.  Based on the review of legal materials and literature, the recommended action is to harmonize these two different tax-revenue schemes.

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