scholarly journals HARMONISASI PENGATURAN PAJAK DAERAH DALAM KERANGKA DESENTRALISASI FISKAL DAN OTONOMI DAERAH (studi Kabupaten Sukoharjo, Kota Surakarta, dan Kabupaten karanganyar)

2015 ◽  
Vol 91 ◽  
Author(s):  
Achmad , ◽  
Suranto , ◽  
Pujiyono ,
Keyword(s):  
Qualitative Methods ◽  
Empirical Research ◽  
Government Policy ◽  
Central Government ◽  
Research Literature ◽  
Policy Formation ◽  
Local Taxes ◽  
Data Collecting

<h4>Abstract</h4> <p><strong><em> </em></strong></p> <p><em>Knowing the harmonization level of regional taxes legislation in Sukoharjo, Surakarta, and Karanganyar district with the act of regional tax and retribution is the aim of this research. This is normatif and empirical research. Literature studies, interviews, and observations used as data collecting instruments. The collected data drafted and analyzed systematically using qualitative methods. Data presented by deductive inductive thought (general-specific) and then find out for the logical relationships between related aspects. This research revealed that: First, the Central Government Policy through the regional tax and retribution act No. 28 of 2009, makes the design of local taxes more organized and well arrangement. Second, there has been a harmonization of the policy formation of district legislation with the act of regional tax and retribution in three district. Without violating the limits defined by the Act, the type and the rates of the taxes determined varied according to the conditions of each region</em><em> </em></p> <p><strong>Keywords: </strong><em>Harmonization, decentralization, regional tax.</em><em> </em></p> <p><em> </em></p> <h3>Abstrak</h3> <p><strong> </strong></p> <p>Penelitian ini bertujuan untuk mengetahui taraf harmonisasi Peraturan Perundang-undangan Pajak Daerah di Kabupaten Sukoharjo, Kota Surakarta dan kabupaten Karanganyar dengan Undang-Undang Pajak Daerah dan retribusi Daerah. Penelitian menggunakan pendekatan secara normatif sekaligus empiris. Instrumen pengumpul data menggunakan studi kepustakaan, wawancara, dan observasi. Data yang terkumpul disusun dan dianalisis secara sistematis dengan menggunakan metode kualitatif. Penyajian data dilakukan dengan menggunakan logika deduktif-induktif (umum-khusus) dan kemudian dicari hubungan logis diantara aspek-aspek yang berhubungan. Hasil penelitian ini antara lain : Pertama, Kebijakan Pemerintah Pusat dalam mengatur Pajak Daerah melalui UU No 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, membuat desain penataan pajak daerah lebih tertata dan teratur. Kedua, telah terjadi harmonisasi kebijakan pembentukkan Peraturan Daerah ditiga kabupaten/kota dengan Undang-Undang Pajak dan retribusi Daerah. Penentuan jenis dan tarif pajak dirumuskan secara variatif/ beragam disesuaikan dengan kondisi daerah masing-masing tanpa melanggar batasan yang telah ditentukan oleh UU.</p> <p><strong>Kata Kunci : </strong>Harmonisasi, desentralisasi, Pajak daerah</p>

scholarly journals HARMONISASI PENGATURAN PAJAK DAERAH DALAM KERANGKA DESENTRALISASI FISKAL DAN OTONOMI DAERAH (studi Kabupaten Sukoharjo, Kota Surakarta, dan Kabupaten karanganyar)

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Achmad ◽  
Suranto ◽  
Pujiyono
Keyword(s):  
Qualitative Methods ◽  
Empirical Research ◽  
Government Policy ◽  
Central Government ◽  
Research Literature ◽  
Policy Formation ◽  
Local Taxes ◽  
Data Collecting

<p align="center"><strong><em>Abstract</em></strong></p><p><em>Knowing the harmonization level of regional taxes legislation in Sukoharjo, Surakarta, and Karanganyar district with the act of regional tax and retribution is the aim of this research. This is normatif and empirical research. Literature studies, interviews, and observations used as data collecting instruments. The collected data drafted and analyzed systematically using qualitative methods. Data presented by deductive inductive thought (general-specific) and then find out for the logical relationships between related aspects. This research revealed that: First, the Central Government Policy through the regional tax and retribution act No. 28 of 2009,  makes the design of local taxes more organized and well arrangement. Second, there has been a harmonization of the policy formation of district legislation with the act of regional tax and retribution in three district. Without violating the limits defined by the Act, the type and the rates of the taxes determined varied according to the conditions of each region</em></p><p><strong>Keywords: </strong><em>Harmonization, decentralization, regional tax.</em></p><p align="center"><strong>A</strong><strong>bstrak</strong></p><p>Penelitian ini bertujuan untuk mengetahui taraf harmonisasi Peraturan Perundang-undangan Pajak Daerah di Kabupaten Sukoharjo, Kota Surakarta dan kabupaten Karanganyar dengan Undang-Undang Pajak Daerah dan retribusi Daerah. Penelitian menggunakan pendekatan secara normatif sekaligus empiris. Instrumen pengumpul data menggunakan studi kepustakaan, wawancara, dan observasi. Data yang terkumpul disusun dan dianalisis secara sistematis dengan menggunakan metode kualitatif. Penyajian data dilakukan dengan menggunakan logika deduktif-induktif (umum-khusus) dan kemudian dicari hubungan logis diantara aspek-aspek yang berhubungan. Hasil penelitian ini antara lain : Pertama, Kebijakan Pemerintah Pusat dalam mengatur Pajak Daerah melalui UU No 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, membuat desain penataan pajak daerah lebih tertata dan teratur. Kedua, telah terjadi harmonisasi kebijakan pembentukkan Peraturan Daerah ditiga kabupaten/kota dengan Undang-Undang Pajak dan retribusi Daerah. Penentuan jenis dan tarif pajak dirumuskan secara variatif/ beragam disesuaikan dengan kondisi daerah masing-masing tanpa melanggar batasan yang telah ditentukan oleh UU.</p><strong>Kata Kunci : </strong>Harmonisasi, desentralisasi, Pajak daerah

The Four Levers for Change in Knowledge Management Implementation

2014 ◽  
pp. 227-245
Author(s):  
Robert Flynn ◽  
Verena Marshall
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Change Management ◽  
Empirical Research ◽  
Government Policy ◽  
Research Literature ◽  
The Public ◽  
Management Platform ◽  
Implementing Change ◽  
Public Sector Managers

The purpose of this chapter is to argue the connection between successful knowledge management implementation and a robust change management platform. The framework emanating from the platform is that of four levers: Mobilisation, Communication, Infrastructure, and Sustainability. Drawing on the research literature and the writers’ combined experience in implementing change and knowledge management in the Public Sector, the content examines utilisation of the four levers in overcoming the barriers to knowledge management systems and promoting commitment to their success. A planned outcome of this chapter is that Public Sector managers can consider and “leverage” the opportunity offered by knowledge management and sharing in the formulation and delivery of government policy. The framework of the four levers is considered from a conceptual perspective and acknowledges the opportunity for their exploration and testing in future empirical research.

Increasing the value of accounting research: An Italian perspective

2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda
Keyword(s):  
Qualitative Methods ◽  
Empirical Research ◽  
Policy Recommendations ◽  
Business World ◽  
Accounting Research ◽  
Business Objects ◽  
To Come ◽  
Quantitative And Qualitative Methods

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.

scholarly journals The Complexity of Drug Consumption Room Policy and Progress in Finland

2021 ◽  
pp. 009145092110025
Author(s):  
Ali Unlu ◽  
Fatih Demiroz ◽  
Tuukka Tammi ◽  
Pekka Hakkarainen
Keyword(s):  
Complexity Theory ◽  
Government Policy ◽  
Policy Process ◽  
Central Government ◽  
Drug Consumption ◽  
People Who Use Drugs ◽  
Local Response ◽  
Local Actors ◽  
Moral Frameworks ◽  
Drug Consumption Room

Drug consumption rooms (DCRs) have been established to reach high-risk people who use drugs (PWUDs) and reduce drug-associated harm. Despite effectiveness, their establishment requires strong advocacy and efforts since moral perspectives tend to prevail over health outcomes in many countries. DCRs have generally emerged as a local response to inadequate central government policy. Likewise, the initiative of the Municipality of Helsinki in 2018 opened up a discussion between central government, society, and local actors in Finland. This would be the first DCR in Finland, which makes the policy process and the progress of the initiative interesting for analysis. In this article, the identification of agents, structures of interactions, environmental challenges, and policy opportunities are analyzed within the framework of complexity theory. Our results show that the initiative faces policy barriers that have mainly arisen from the conceptualization of DCRs in moral frameworks that result in the prolongation of political and professional actors to take a position on DCRs.

scholarly journals First-Generation College Students and Family Support: A Critical Review of Empirical Research Literature

2021 ◽  
Vol 11 (6) ◽  
pp. 294
Author(s):  
Samantha LeBouef ◽  
Jodi Dworkin
Keyword(s):  
College Students ◽  
Family Support ◽  
Empirical Research ◽  
First Generation ◽  
Empirical Studies ◽  
First Generation College Students ◽  
Research Literature ◽  
Empirical Literature ◽  
First Generation College ◽  
Research Narrative

The majority of empirical literature on first generation college students (FGCSs) in the U.S. asserts that because their parents did not attend college, FGCSs are lacking important resources to be successful in college. However, this results in a deficit-based approach to the study of FGCSs that tends to highlight the differences between first-generation and continuing-education students. However, FGCSs possess a wealth of resources from parents and families that make them successful, and that are often ignored in research. Asset-based approaches to the study of FGCSs are becoming more frequent in the form of books, book chapters, and white papers; however, published empirical research has yet to adopt this approach. As a result, a deeper understanding of FGCSs’ experiences is essential to advancing diversity and equity in higher education. To begin to address this gap, a systematic literature review of empirical studies following the PRISMA framework was conducted on first generation college students and family support; the literature was critically reviewed and future directions for the field were identified. Applying a critical, cultural, and familial lens to the study of first-generation college students will contribute to reframing the research narrative towards an asset-based narrative.

scholarly journals Evolving Federations and Regional Public Deficits: Testing the Bailout Hypothesis in the Spanish Case

10.1068/c0444 ◽  
2005 ◽  
Vol 23 (3) ◽  
pp. 437-453 ◽  
Author(s):  
Santiago Lago-Peñas
Keyword(s):  
Financial Markets ◽  
Empirical Research ◽  
Central Government ◽  
Traditional Model ◽  
Factors Affecting ◽  
The Real ◽  
Government Deficits ◽  
Tax Autonomy ◽  
Real Behavior ◽  
Public Deficits

High debt autonomy and low tax autonomy often characterize evolving federations, making the bailout hypothesis very attractive in resolving subcentral government deficits. However, meeting both conditions is not enough to conclude that bailout expectations are the main reason for a potential deficit. There are many other factors affecting expectations and the real behavior of the agents involved: central government, subcentral governments, and the financial markets. Empirical research is the only means by which to determine the relevance of the bailout problem in each situation. To demonstrate this argument, the author describes an exhaustive analysis of the Spanish case. The main conclusion is that deficit seems to be better understood by a more traditional model of fiscal choices than by bailout expectations.

WISATA MUSEUM BERBASIS EDUTAINMENT DI JAWA TIMUR PARK KOTA BATU, JAWA TIMUR

2016 ◽  
Vol 4 (2) ◽  
pp. 169
Author(s):  
Leily Suci Rahmatin ◽  
I Gst. Agung Oka Mahagangga
Keyword(s):  
Qualitative Methods ◽  
Tourist Attraction ◽  
Audiovisual Media ◽  
Data Collecting

The concept of learning in a tourist attraction in Jawa Timur Park Batu City East Java increasingly delivering innovation especially in the development of the museum with the concept of edutainment, museum with a model of postmodern. This study is important because in addition to the development of tourism in tourist attraction Jawa Timur Park. Concept of development used also gives an appeal that will attract the curiosity of tourists to visit. The use of qualitative methods with data collecting technique observation, interview and documentation is done to get the data corresponding to this research, so that data on tourist attraction in East Java park with the concept of edutainment can describe the concept of postmodern museum tours. Jawa Timur Park is a tourist attraction with edutainment concept that combines seven methods museum by using audiovisual media and methods of scouting and dialogue, so that the application of the concept of education in tourism is more interesting to do.

scholarly journals KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN

2017 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Juli Juli Juli
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Local Taxes ◽  
Paired Samples ◽  
Before And After ◽  
Operational Expenditure ◽  
Observation Period

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer.     Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.

Jacksonian Consular Reform and the Forging of America’s First Global Bureaucracy

2021 ◽  
Vol 33 (4) ◽  
pp. 401-428
Author(s):  
SIMEON ANDONOV SIMEONOV
Keyword(s):  
Foreign Policy ◽  
South America ◽  
Government Policy ◽  
Government Regulation ◽  
Central Government ◽  
Us Foreign Policy ◽  
National Character ◽  
Department Of State ◽  
The Us ◽  
Professional Bureaucracy

AbstractAs revolutions swept across Central and South America in the 1820s and 1830s, Andrew Jackson’s administration undertook a landmark reform that transformed the US foreign policy apparatus into the nation’s first global bureaucracy. With the introduction of Edward Livingston’s 1833 consular reform bill to Congress, the nation embarked on a long path toward the modernization of its consular service in line with the powers of Europe and the new American republics. Despite the popularity of Livingston’s plan to turn a dated US consular service comprised of mercantile elites into a salaried professional bureaucracy, the Jacksonian consular reform dragged on for more than two decades before the passing of a consular bill in 1856. Contrary to Weberian models positing a straightforward path toward bureaucratization, the trajectory of Jacksonian consular reform demonstrates the power of mercantile elites to resist central government regulation just as much as it highlights how petty partisans—the protégé consuls appointed via the Jacksonian “spoils system”—powerfully shaped government policy to achieve personal advantages. In the constant tug-of-war between merchant-consuls and Jacksonian protégés, both groups mobilized competing visions of the “national character” in their correspondence with the Department of State and in the national press. Ultimately, the Jacksonian reform vision of an egalitarian and loyal consular officialdom prevailed over the old mercantile model of consulship as a promoter of national prestige and commercial expertise, but only after protégé consuls successfully exploited merchant-consuls’ perceived inability to compete with the salaried European officials across the sister-republics of the southwestern hemisphere.

Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Dadang Sudirno ◽  
Hani Sri Mulyani2
Keyword(s):  
Economic Growth ◽  
Regional Development ◽  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Local Taxes ◽  
Directorate General ◽  
Financial Balance

Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.

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