scholarly journals Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Kota Denpasar

2021 ◽  
Vol 2 (3) ◽  
pp. 450-455
Author(s):  
Anak Agung Triana Putri ◽  
Ida Ayu Putu Widiati ◽  
I Wayan Arthanaya
Keyword(s):  
Government Regulation ◽  
Field Research ◽  
Assessment System ◽  
City Government ◽  
Verification And Validation ◽  
Self Assessment ◽  
Data Collection Technique ◽  
Legal Subjects ◽  
Article 5 ◽  
The City

Gaining authority regarding buildings and land arises as a result of changes that cover the events and activities of individuals or legal entities as legal subjects who are given the responsibility to have rights to land and buildings by active laws and regulations. The purpose of this research is to reveal the implementation of the collection of Customs for the Acquisition of Land and Building Rights (BPHTB) for the transfer of rights in Denpasar City as well as the obstacles and and efforts to solve problems in the implementation of the collection of BPHTB. The method used is empirical legal research with a case approach. The data collection technique was carried out by field research. The sources of legal data used are primary and secondary, then the data is analyzed systematically. The results of the research reveal that the collection of BPHTB in the city of Denpasar uses an online system that has been regulated in the regulation of the mayor of Denpasar number 17 of 2016 which is contained in Article 5 by depositing the amount of payment to the BPD bank and paying taxes in the city of Denpasar, using a self-assessment system. The Denpasar City Government Regulation in determining the selling value in buying and selling transactions is based on verification and validation in contrast to the self-assessment system, the results of verification and validation often get the selling value set by the Regional Revenue Service which is much more than the actual value.

scholarly journals ANALISIS POTENSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SEBAGAI SALAH SATU PAJAK DAERAH

AdBispreneur ◽  
2019 ◽  
Vol 3 (3) ◽  
pp. 273
Author(s):  
Suryanto . ◽  
Bambang Hermanto ◽  
Mas Rasmini
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
City Government ◽  
Land Values ◽  
Collection System ◽  
Self Assessment ◽  
Local Taxes ◽  
Target Set ◽  
The City ◽  
Depth Interviews

 This study aims to analyze the potential of Land And Building Transfer Tax (BPHTB) revenue which is one of the local taxes in the city of Bandung. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out by observation, in-depth interviews and literature studies. The results of the study show that the realization of BPHTB revenues every year always increases. However, the increase was not optimal, because in some periods the target set was not reached. The set target is not achieved because BPHTB is included in the self assessment system, namely a tax collection system that authorizes taxpayers to determine the amount of tax payable themselves. Many taxpayers who report their transactions are not in accordance with reality, so they report obligations smaller than they should be paid. Since 2016, the Bandung City Government has set a range of land values based on land value zones issued by the National Land Agency as the basis for imposing BPHTB. Penelitian ini bertujuan untuk mengalisis potensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu pajak daerah yang ada di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa realisasi penerimaan BPHTB setiap tahunnya selalu meningkat. Namun peningkatan tersebut belum optimal, karena pada beberapa periode target yang ditetapkan tidak tercapai. Target yang ditetapkan tidak tercapai karena BPHTB termasuk ke dalam kelompok self assesment system yakni sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak terutang. Para wajib pajak banyak yang melaporkan transaksi mereka tidak sesuai realitanya, sehingga mereka melaporkan kewajiban lebih kecil dari seharusnya dibayarkan. Sejak tahun 2016, Pemerintah Kota Bandung menetapkan kisaran nilai tanah berdasarkan zona nilai tanah yang dikeluarkan Badan Pertanahan Nasional sebagai dasar pengenaan BPHTB.

scholarly journals Analisis Persepsi Wajib Pajak UMKM Terhadap Peraturan Pemerintah No. 23 Tahun 2018

2019 ◽  
Vol 1 (4) ◽  
pp. 1687-1704
Author(s):  
Esi Rahmadini ◽  
Charoline Cheisviyanny
Keyword(s):  
Qualitative Method ◽  
Government Regulation ◽  
Statistical Data ◽  
Phenomenological Approach ◽  
Research Process ◽  
Assessment System ◽  
Self Assessment ◽  
Main Determinant ◽  
Tax Rate ◽  
Level Of Understanding

This study aims to analyze the understanding and perception of SMEs Taxpayers towards Government Regulation Number 23 of 2018 in Padang. This research is a qualitative method with a phenomenological approach. Data was collected through interviews, observation and documentation. Interviews were conducted on four types of SMEs Padang namely culinary, trade, services and handicraft industries with ten informants who fulfill their tax obligations according to Government Regulation Number 23 of 2018. The research process was carried out interactively and obtained meaning that was not measurable by statistical data and aims to explore various information in more depth and make it possible to get things implied. Data analysis is inductive and qualitative research. This study found that the level of understanding of taxpayers was not so good because most taxpayers only understand Government Regulation Number 23 of 2018 limited to a reduction in tax rate to 0.5%. The results also found that taxpayers welcomed the reduction in tax rate, the self assessment system was considered ineffective, the deadline and bookkeeping obligations were considered confusing for taxpayers. Government outreach is the main determinant of the implementation of Government Regulation Number 23 of 2018

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 ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 143-165
Author(s):  
Ariesty Edward ◽  
Ria Nelly Sari ◽  
M Rasuli
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
City Government ◽  
Study Approach ◽  
Internal Control System ◽  
Level 3 ◽  
The Government ◽  
Data Collection Technique ◽  
Lack Of Commitment

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

scholarly journals The Effect of Competence Human Resources, Implementing Commitments, Implementation of Regulation and Quality of Training on Compliance with Government Regulation Number 71 of 2010 Regarding Fixed Assets

2020 ◽  
Vol 5 (01) ◽  
pp. 46
Author(s):  
Dri Asmawanti-S
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Government Regulation ◽  
Linear Analysis ◽  
City Government ◽  
Primary Data ◽  
Fixed Assets ◽  
The City ◽  
Positive Effect

<pre><em><span>This study aims to test and prove the influence of human resource competencies, implementing commitments, implementing regulations, and the quality of training on compliance with government regulation number 71 of 2010 regarding fixed assets. The population in this study were all financial management apparatus in the Regional Devices Organization in the City Government of Bengkulu. The data used in this study are primary data, which was obtained by distributing questionnaires to the respondents. The sample in this study amounted to 146 respondents, data analysis was performed using SPSS version 22. Hypothesis testing used multiple linear analysis. The results showed that the competence of human resources, implementing commitment, the application of regulations, and the quality of training proved to have a positive effect on compliance with government regulation number 71 of 2010 regarding fixed assets.</span></em></pre>

scholarly journals Perlindungan Hukum Kekayaan Intelektual Hak Cipta atas Motif Batik Krakatoa Di Kota Cilegon

2021 ◽  
Vol 4 (2) ◽  
pp. 155-168
Author(s):  
Sulasno Sulasno
Keyword(s):  
Government Regulation ◽  
Legal Protection ◽  
Secondary Data ◽  
Copyright Law ◽  
City Government ◽  
Primary Data ◽  
Regional Government ◽  
Problems And Solutions ◽  
Approach Method ◽  
The City

This research aims to find out the problems and solutions that can be done to overcome the problem of the protection of batik copyright law in the city of Cilegon based on law number 28 of 2014 concerning copyright.The formulation of the problem and the purpose of this paper is to see how the existence of batik in the city of Cilegon, businesses and any obstacles faced by the Cilegon city government in providing legal protection for the batik. in addition, the purpose of this study is to provide knowledge that the importance of other legal instruments that are technical. The intended legal device can be in the form of a Regional Government Regulation that regulates the protection of traditional batik art creations including folklore. The research method used is the empirical juridical approach method, where the procedure begins by examining secondary data first, then proceed with examining primary data in the field. The specifications of this study are analytical descriptive. Sources and types of data, consisting of primary data and secondary data. Data analysis is done qualitatively considering the data collected is analytical descriptive. Keywords: Law; Protection; Copyright; Batik; Krakatoa.

scholarly journals PERSEPSI MASYARAKAT TERHADAP PENYIARAN DAKWAH ISLAMIYAH MELALUI TELEVISI SWASTA DI KOTA BANJARMASIN

2017 ◽  
Vol 5 (9) ◽  
Author(s):  
Supriyadi Hadi Saputra
Keyword(s):  
Data Collection ◽  
Islamic Law ◽  
Field Research ◽  
Sampling Technique ◽  
Local Context ◽  
Television Programs ◽  
Sample Distribution ◽  
The Past ◽  
Data Collection Technique ◽  
The City

This research is a field research which is sampling study. The sample is taken from by using porpusive sampling technique as many as 50 people with sample distribution as many as 10 people from 5 districts in Banjarmasin. Data collection technique is done by conducting interviews to the respondents, which then analysis is done qualitatively. From the results of the study note that from 50 respondents who are the authors carefully, then their perceptions can be categorized in two groups of opinions. The first group consists of 38 respondents who argue that broadcasting Islamic da'wah through private television in the city of Banjarmasin is a new pattern in Islamic da'wah. Because most da'wah in the past done only by using simple media, ie through direct meeting or assembly taklim. So someone who wants to follow an Islamic da'wah activities should come to the place of da'wah. This second group consists of 12 respondents who argue that broadcasting Islamic da'wah through private television in Banjarmasin City is a new pattern in da'wah Islamiyah, in the local context. But not enough, and need to be upgraded in the packaging or form of lecture, which is more compressed on the interactive form. The reason of the first group that the da'wah through media tekevisi broadcast by private television in the city of Banjarmasin, shows dakwah in Banjarmasin is a significant increase. According to this first group, private television programs broadcasting propagation programs such as TV Ambassador and Banjar TV are good enough, because the material of dakwah is quite varied, such as ketauhidan, Islamic law, and morals. Then there is also a commentary of the hadith of the Prophet Muhammad SAW. but according to this second group, the da'wah broadcast by private television in Banjarmasin city is good enough, but still need to be improved again its dakwah program. Like more interactive dialogue compared to da'wah in the form of non-interactive religious lectures.

scholarly journals PENGARUH PENGETAHUAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HOTEL KATEGORI RUMAH KOS

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Brenda V.M Tilaar ◽  
Hendrik Manossoh ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Assessment System ◽  
City Government ◽  
Tax Revenue ◽  
Self Assessment ◽  
Compliance Level ◽  
Boarding House

Tax of boarding house is included in hotel tax which is one of local tax revenue in Manado City. Government efforts to increase local tax revenues with the self assessment system and tax socialization for the taxpayers to know about taxes and obedient in paying taxes. This study aims to determine how significant the influence of tax knowledge and self assessment system on the level of taxpayer compliance in tax payment category of boarding house either simultaneously or partially. The research method is by using quantitative research. The result of multiple linear regression analysis shows that the tax knowledge and self assessment system have a significant effect on the taxpayer compliance level in tax payment of hotel category of boarding house. Based on the results, the coefficient for adjusted R2 is 0,349. This indicates that the tax knowledge and self assessment system can affect the taxpayer compliance level in the tax payment of the hotel category of boarding house by 34.9%, while 65.1% is determined by other variables not included in this regression analysis.Keywords : tax knowledge, self assessment system, taxpayer compliance, hotel taxes category boarding house

scholarly journals PEMASARAN PARIWISATA KOTA BOGOR MELALUI MEDIA PROMOSI WEBSITE

2017 ◽  
Vol 14 (2) ◽  
pp. 134-148
Author(s):  
Asep Candra Hidayat
Keyword(s):  
Web Site ◽  
Sampling Technique ◽  
City Government ◽  
Average Score ◽  
Average Value ◽  
City Tourism ◽  
Promotional Efforts ◽  
Data Collection Technique ◽  
The City ◽  
The Web

To succeed pwiriwisata in the city of Bogor, the local government of Bogor City Government is currently intensively doing promotional activities, including through the Web Site. To see the extent of the success of promotional efforts through the Website, then conducted a study on the people of Bogor City to assess their perceptions.The approach used in this research is quantitative approach, that is by using calculation with Likert scale. The population includes tourists and potential tourists who have / ever, and will visit the city of Bogor, both in the city of Bogor and outside the city of Bogor. The number of population can not be predicted with certainty. Sampling technique in this research is using accidental sampling method, with the number of samples taken as many as 33 people according to the number of people who successfully met and willing to fill out the questionnaire when done research. Data Collection Technique done in 2 way that is through questioner and documentation. Data Analysis Technique uses the average value formulaThe results showed that the marketing of Bogor City tourism through the Web Site is very good, it can be seen from the average score of service quality of 3.87 are included in either category. Nevertheless, there are still some assessment components that need to be improved: "Post-Visit Trip Interaction" and "Full Tour Information"

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

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