scholarly journals PELAKSANAAN PEMUNGUTAN PAJAK AIR TANAH KECAMATAN TAMPAN KOTA PEKANBARU

2018 ◽  
Vol 3 (3) ◽  
pp. 291
Author(s):  
Silfia Rini
Keyword(s):  
Local Government ◽  
Ground Water ◽  
Government Regulation ◽  
Local Revenue ◽  
Interview Method ◽  
Public Ignorance

<p><em>The purpose of this research is to know the implementation of ground water taxation in the Kecamatan Tampan Kota Pekanbaru. This research uses interview method and questionnaire. The author conducted an interview to the Head of Regional Revenue Service (Kadispenda) Pekanbaru City. For the questionnaire the author distributed as many as 20 respondents. This research indicates the existence of public ignorance of the enactment of local government regulation (Perda) Pekanbaru City No.112 of 2011 on Ground Water Tax (PAT). PAT collection in particular hotels located in Kecamatan Tampan Pekanbaru City there are still not paid PAT and also there are businessmen who have not register their business to Dispenda Pekanbaru City. Because they thought it was not necessary to pay for the PAT. PAT collection based on city regulation Pekanbaru number 12 of 2011 on PAT is one way to increase local revenue (PAD).</em></p><p><em><br /></em></p><p class="Default">Tujuan dalam penelitian adalah untuk mengetahui pelaksanaan pungutan pajak air tanah di kecamatan tampan Kota Pekanbaru. Penelitian ini menggunanakan metode wawacara dan kuesioner. Penulis melakukan wawancara kepada Kepala Dinas Pendapatan Daerah (Kadispenda) Kota Pekanbaru. Untuk kuesioner penulis membagikan sebanyak 20 responden. Penelitian ini menunjukkan adanya ketidaktahuan masyarakat terhadap telah diberlakukannya peraturan pemerintah daerah (Perda) Kota Pekanbaru no.12 tahun 2011 tentang Pajak Air Tanah (PAT). Pemungutan PAT khususnya Hotel yang berada di  kecamatan Tampan Kota Pekanbaru masih ada yang belum membayarkan PAT dan juga para usahawanada yang belum mendaftarkan usahanya ke DispendaKota Pekanbaru. Karena mereka mengira tidak perlu untuk membayar PAT terebut.Pemungutan PAT berdasarkan peraturan daerah kota pekanbaru nomor 12 tahun 2011 tentang PAT merupakan salah satu cara untuk meningkatkan pendapatan asli daerah (PAD).</p><p><em><br /></em></p>

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.

scholarly journals Existence of Local Government toward the Implementation of Coaching and Legal Supervision for Franchisee Business

2018 ◽  
Vol 6 (1) ◽  
pp. 45-70
Author(s):  
Ika Atikah
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Regulation ◽  
Legal Protection ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Legal Supervision ◽  
The Republic ◽  
Implementation Of Coaching

AbstractThe growth of franchise business is so fast in Indonesia, involving many local businessmen and foreign businessmen who act as franchisor and franchiser. The development of the franchise business is greatly influenced by the protection of the law by the state. Currently, the legal protection of franchise business activities in Indonesia is regulated in Government Regulation no. 42 of 2007 concerning Franchise and Regulation of the Ministry of Trade of the Republic of Indonesia No. 57/M-DAG/PER/9/2014 concerning Franchise Operation. The role of local government to the local franchise and franchise business activities is very helpful to increase franchise activities to be advanced and as one source of local revenue. The importance of the attention of local governments in the issue of franchise business arrangement is a concrete manifestation of the spirit of regional autonomy. The implementation of regional autonomy focuses more on the role of regional level II (regency/city) as the spearhead of development. From that, coaching and legal supervision on franchise business is the most important part of the implementation of government regulations and trade minister regulations as a form of government concern to the uniqueness of franchise businesses that have distinctive characteristics of business in general.Keywords: Franchise, Local Government, Coaching, Supervision  Abstrak Pertumbuhan bisnis waralaba begitu pesat di Indonesia, melibatkan banyak pengusaha lokal dan pengusaha asing yang berperan sebagai pemberi waralaba dan penerima waralaba. Perkembangan bisnis waralaba sangat dipengaruhi perlindungan hukum oleh negara. Saat ini, perlindungan hukum terhadap kegiatan bisnis waralaba di Indonesia diatur dalam Peraturan Pemerintah No. 42 Tahun 2007 tentang Waralaba dan Peraturan Menteri Perdagangan Republik Indonesia No. 57/M-DAG/PER/9/2014 tentang Penyelenggaraan Waralaba. Peran pemerintah daerah terhadap kegiatan bisnis waralaba lokal dan waralaba asing sangat membantu meningkatkan kegiatan waralaba menjadi maju dan sebagai salah satu sumber pendapatan daerah. Pentingnya perhatian pemerintah daerah dalam masalah pengaturan bisnis waralaba adalah wujud nyata dari semangat otonomi daerah. Pelaksanaan otonomi daerah lebih berfokus pada peran daerah tingkat II (kabupaten/kota) sebagai ujung tombak pembangunan. Berangkat dari hal tersebut, pembinaan dan pengawasan hukum terhadap pelaku bisnis waralaba merupakan bagian terpenting dari pelaksanaan peraturan pemerintah dan peraturan menteri perdagangan sebagai bentuk kepedulian pemerintah terhadap keunikan usaha waralaba yang memiliki ciri khas berbeda dari bisnis pada umumnya.Kata Kunci : Waralaba, Pemerintah Daerah, Pembinaan, Pengawasan. DOI: 10.15408/jch.v6i1.8269

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. 

Studi pengembangan unit perbenihan ikan laut di Pulau Gumilamo Kabupaten Halmahera Utara

2015 ◽  
Vol 3 (3) ◽  
Author(s):  
Yitzhak Koloba ◽  
Hengky J Sinjal ◽  
Ockstan Kalesaran
Keyword(s):  
Local Government ◽  
Development Strategy ◽  
Marine Fish ◽  
Government Regulation ◽  
Swot Analysis ◽  
Fishing Effort ◽  
Government Support ◽  
Fish Hatchery ◽  
The Development Strategy ◽  
Internal And External Factors

This research intended  to evaluate the development strategy of Marine Fish Hatchery Unit at Gumilamo Island, North Halmahera. Analysis SWOT was used to determine the development strategy. Data were collected by questionnaire, interview and literature relevant to the research. SWOT analysis showed the internal and external factors that affected the development of Marine Fish Hatchery at Gumilamo island. The strenght were location, water quality , local government support, and availability of seeds and feed. Weakness were lack of public interest, lack of extension and human resources. Opportunity were the high value of the sale, business opportunities and  local government regulation. Treat were  dependence on fishing effort and safety.   Keywords : hatchery, gumilamo, north halmahera, SWOT analysis

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 Struktur Organisasi Kelembagaan Penanaman Modal di Kota Bandung

2016 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Dewi Gartika
Keyword(s):  
Local Government ◽  
Capital Investment ◽  
Government Regulation ◽  
Central Government ◽  
Provincial Government ◽  
City Government ◽  
Regional Government ◽  
Local Government Authority ◽  
The City ◽  
Government Authority

In Act No. 23 of 2014 on Regional Government, where there mention of the obligatory functions and affairs of choice, where one obligatory This is an investment, then in Government Regulation No. 38 Year 2007 on the dealings between the central government, provincial government and district / city government, a local government authority is in the field of investment, government Bandung, capital investment is obligatory and one local government authority is placed in the structure organization Bappeda Bandung is in the Investment Sector, is of course contrary to the Law No. 23 Year 2014 and Government Regulation No. 38 of 2007. This paper provides the organizational structure of institu-tional investment in the city of Bandung.Dalam Undang-Undang Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah dise-butkan mengenai urusan wajib dan urusan pilihan, dimana salah satu urusan wajib ini adalah pena-naman modal, kemudian dalam Peraturan Pemerintah Nomor 38 Tahun 2007 tentang Pembagian urusan antara pemerintah pusat, pemerintah provinsi, dan pemerintah kabupaten/kota, salah satu kewenangan pemerintah daerah adalah dalam bidang penanaman modal, di pemerintahan Kota Bandung, penanaman modal yang merupakan urusan wajib dan salah satu kewenangan pemerintah daerah ditempatkan dalam struktur organisasi Bappeda Kota Bandung yaitu pada Bidang Pena-naman Modal, ini tentu saja berseberangan dengan UU No. 32 Tahun 2004/UU No. 23 Tahun 2014 dan Peraturan Pemerintah No. 38 Tahun 2007. Artikel ini berisi tentang struktur organisasi kelem-bagaan penanaman modal di Kota Bandung.

scholarly journals DUALISME PEMBATALAN PERATURAN DAERAH PROVINSI DENGAN PERATURAN PRESIDEN DAN PERATURAN MENTERI DALAM NEGERI

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Gde Edi Budiartha
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
Regional Government ◽  
Regulatory Oversight ◽  
Legal Concept ◽  
State Supervision ◽  
Presidential Decree ◽  
The Republic ◽  
And Control

Local regulations are local regulations that are established by local specificities recognized by the Constitution of the Republic of Indonesia-1945 as part of their decentralization. Local regulations can not contradict the legislation of higher order not to cause a result of the cancellation. This cancellation is the authority of the central government in relation to the unitary state. Supervision by the central government there are two models of preventive supervision and oversight repesif. Cancellation regulatory oversight repesif area is conducted on local government. Cancellation Provincial Regulation made by the President and the Minister of the Interior gave rise to a dualism. For it will be discussed on How cancellation arrangements are made with the Provincial Regulations and Regulations Presidential Decree of the Minister of the Interior? 2. What is the legal effect of the cancellation of Provincial Regulation by Presidential Decree and the Regulation of the Minister of the Interior? The issues discussed using normative research by using the approach of legislation, the legal concept analysis approach, in order to obtain answers that dualism cancellation provincial regulations stipulated in several laws including Law No. 32 Year 2004 on Regional Government, Law No. 28 year 2009 on Local Taxes and levies, Government Regulation No. 79 Year 2005 on Guidelines Direction and Control of Local Government, Minister of the Interior No. 1 Year 2014 on the Establishment of the Regional law Products stating that the authority of the cancellation of regulations made by the President of the instrument while the Presidential Decree cancellation made by the Minister of the Interior was limited to cancellation Draft Regional Regulation on stage during the evaluation of preventive supervision and legal consequences caused by the dualism cancellation of local regulations are different between cancellation made by the President and minister of Interior. Cancellation is cancellation of its President in the field of executive interim final cancellation made by the Minister of the Interior if the local government to enforce the local regulations canceled Interior Minister will ask the cancellation to the President.

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