scholarly journals Evaluasi penerimaan pajak kendaraan bermotor (PKB) dan bea balik nama kendaraan bermotor (BBN-KB) serta dampaknya terhadap pendapatan asli daerah di Provinsi Jambi

2021 ◽  
Vol 16 (1) ◽  
pp. 151-166
Author(s):  
R. Ilham Asri Aditya ◽  
Zulfanetti Zulfanetti ◽  
Heriberta Heriberta
Keyword(s):  
Quantitative Analysis ◽  
Qualitative Analysis ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Upward Trend ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
Transfer Fees ◽  
Descriptive Method

The purpose of this study was to analyze the factors supporting and inhibiting the achievement of revenue targets, the effectiveness of motor vehicle tax receipts and motor vehicle name transfer fees, and their relationship with the original income of Jambi Province. This study used a quantitative descriptive method, where the data obtained were analyzed using qualitative analysis techniques and quantitative analysis. The results of the qualitative analysis show that the determination of the target of motor vehicle tax revenue and motor vehicle name transfer fee in Jambi Province is still done manually based on the latest achievement/realization data plus the percentage that is expected to be achieved following the existing upward trend. from previous years. The results of the quantitative analysis show that the motor vehicle tax revenue and the transfer of motor vehicle name transfer duties in 2014-2018 in Jambi Province have not been effective following the potential for motor vehicle tax revenue and motor vehicle name transfer fee. Besides, there is also no significant relationship between the effectiveness of motor vehicle tax receipts and the effectiveness of the transfer of motor vehicle name transfer fees on the Regional Original Revenue of Jambi Province during 2014-2018, either partially or simultaneously.  Keywords: Motorized vehicle tax, Local revenue

scholarly journals Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Analysis Method ◽  
Local Taxes ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Marce Takasili Hebimisa ◽  
Jullie J. Sondakh ◽  
Anneke Wangkar
Keyword(s):  
Tax Revenue ◽  
Regional Autonomy ◽  
The Public ◽  
Local Revenue ◽  
Local Taxes ◽  
Wealth Management ◽  
Management Area ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Analyze Data

            The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME DI KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Markus Stenny Sarundayang ◽  
Herman Karamoy ◽  
Robert Lambey
Keyword(s):  
Historical Data ◽  
Tax Revenue ◽  
Public Attention ◽  
Potential Effectiveness ◽  
The Public ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Target Data

Advertisement tax is a tax on the conduct of advertisements. Advertising is an object, tools, or media of varying shapes and styles used for the introduction, advocating and praising goods, services or persons or to draw public attention, placed or seen, read and or heard from a place by the public. This research aimed to know find out the magnitude of potential tax advertisement in Manado city and to know the effectiveness of advertisement tax revenue as a source of PAD Manado City. Research uses quantitative descriptive method that is analyzing the target data and the realization of acceptance of advertisement tax year 2012-2016 using the ratio of effectiveness and analysis of historical data. From the results of research indicate that the effectiveness level of advertisement tax of year 2010-2014 got category "less effective", and year 2015-2016 “very effective” Based on the calculation of historical data, the potential acceptance of Advertisement Tax of Manado City in 2017 is Rp. 11.010.071.843,-.Keywords: Advertisement Tax, Local Revenue, Potential, Effectiveness

ANALISIS EFEKTIVITAS, EFESIENSI DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH TAHUN 2010-2016

2018 ◽  
Vol 9 (2) ◽  
pp. 181-203
Author(s):  
Endi Rustendi
Keyword(s):  
Quantitative Analysis ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Tax Collection ◽  
Average Percentage ◽  
Local Revenue ◽  
Descriptive Research ◽  
Potential Target ◽  
Tax Revenues ◽  
Descriptive Method

This research aims to determine the level of effectiveness of regional tax revenues in Bekasi Regency in 2010-2016, to determine the level of efficiency of regional tax revenues in Bekasi Regency in 2010-2016, to determine the contribution of regional tax revenues to Bekasi District's Original Revenue in 2010-2016. This research is descriptive research, descriptive method in this study is used to describe the regional tax revenue and quantitative analysis of regional tax revenue in Bekasi Regency which consists of efficiency (efficiency), effectiveness (effectivity) and its contribution to the original revenue of Bekasi Regency in 2010 to with 2016. The technique of collecting data by interview, documentation study, while descriptive analysis is used to obtain an overview of regional tax revenues and local revenue, while quantitative analysis in calculating the tax formula is used to determine the regional tax revenue managed by the Regional Revenue Service of Bekasi Regency budget year 2010 to 2016.The results of the calculation of effectiveness are done by comparing the realization of regional tax collection with the potential / target of regional taxes. Based on these results, the effectiveness of Bekasi Regency Regional Tax revenues in 2010 up to 2016 shows an average percentage of 114.28% with a very effective category. The level of efficiency of Regional tax revenues in 2010-2016 in Bekasi Regency by comparing the costs of collection with the realization of Regional taxes. From this calculation, it can be seen in 2010 to 2016 showing the average percentage of 44.51% with the category quite efficient. Contribution of Regional tax revenue in 2010-2016 in Bekasi Regency by comparing the realization of Regional tax with local revenue. From this calculation, it can be seen from 2010 to 2016 showing the average percentage of 0.74% with very less categories.

Optimization Strategy of Motorized Vehicle Tax (PKB) in Support of Increasing Local Revenue (PAD) (SWOT Analysis Approach) at UPT Pare-Pare Regional Revenue Service

2020 ◽  
Vol 2 (1) ◽  
pp. 88-94
Author(s):  
Tawakkal Tawakkal ◽  
Muhammad Asdar ◽  
Andi Ratna Sari Dewi
Keyword(s):  
Law Enforcement ◽  
Swot Analysis ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Optimization Strategy ◽  
Key Informants ◽  
Local Revenue ◽  
Analysis Technique ◽  
Swot Matrix ◽  
Descriptive Method

This study aims to review, analyze and interpret the description of the implementation of local tax collection, in particular, the PKB Motor Vehicle Tax and Motor Vehicle Transfer Fee, and analyze the barriers that occur to further determine strategic steps in an effort to optimally increase local tax revenue. The research used in this research is descriptive method with a qualitative approach. The informants in this study were determined to be two, namely key informants and key informants. The data analysis technique used in this study is to use a SWOT analysis, IFAS Matrix, EFAS Matrix, and SWOT Matrix. The results showed that the Bapenda UPT Parepare Region is currently in quadrant I where the strategy that must be applied in this condition is to support an aggressive growth policy (growth-oriented strategy) in the form of; 1. Optimizing services, 2.Law enforcement and sanctions, and 3. Improving the tax administration system.

scholarly journals Determination of Flavonoids Compounds of Three Species and Different Harvesting Periods in Crataegi folium Based on LC-MS/MS

Molecules ◽  
2021 ◽  
Vol 26 (6) ◽  
pp. 1602
Author(s):  
Ya-Ping Guo ◽  
Hong Yang ◽  
Ya-Li Wang ◽  
Xiao-Xiang Chen ◽  
Ke Zhang ◽  
...  
Keyword(s):  
Quantitative Analysis ◽  
Qualitative Analysis ◽  
Quantitative Method ◽  
Total Content ◽  
Qualitative And Quantitative Analysis ◽  
Pharmacological Activities ◽  
Time Saving ◽  
Qualitative And Quantitative ◽  
First Time

Crataegi folium have been used as medicinal and food materials worldwide due to its pharmacological activities. Although the leaves of Crataegus songorica (CS), Crataegus altaica (CA) and Crataegus kansuensis (CK) have rich resources in Xinjiang, China, they can not provide insights into edible and medicinal aspects. Few reports are available on the qualitative and quantitative analysis of flavonoids compounds of their leaves. Therefore, it is necessary to develop efficient methods to determine qualitative and quantitative flavonoids compounds in leaves of CS, CA and CK. In the study, 28 unique compounds were identified in CS versus CK by qualitative analysis. The validated quantitative method was employed to determine the content of eight flavonoids of the leaves of CS, CA and CK within 6 min. The total content of eight flavonoids was 7.8–15.1 mg/g, 0.1–9.1 mg/g and 4.8–10.7 mg/g in the leaves of CS, CA and CK respectively. Besides, the best harvesting periods of the three species were from 17th to 26th September for CS, from 30th September to 15th October for CA and CK. The validated and time-saving method was successfully implemented for the analysis of the content of eight flavonoids compounds in CS, CA and CK for the first time.

scholarly journals KEMAMPUAN MENULIS PUISI MENGGUNAKAN GAMBAR TOKOH IDOLA SISWA KELAS VII A SMP NEGERI SATU ATAP PETALING TAHUN PELAJARAN 2016/2017

2018 ◽  
Vol 2 (1) ◽  
pp. 209
Author(s):  
Rudi Hariyanto ◽  
Abdoel Gafar ◽  
Firman Tara
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
The Mean ◽  
Quantitative Descriptive ◽  
Academic Year ◽  
Descriptive Method

This research is intended to describe students ability in wiring poetry by using a picture of their idols in class VII A SMP Negeri Satu Atap Petaling Academic Year 2016/2017. This research uses quantitative descriptive method. The data is taken from students poetry in decribing their idols. This researh uses quantitative analysis. The data analysis is counted by using the percentage of students assessment in writing poetry. The data of the research is 25 students. Based on students result in writing poetry by describing their idols at class VII A SMPN Satu Atap Petaling Academic Year 2016/2017, it can be seen that there are 3 students who got 87,5 who fall into good category; there is 1 student who got 81,25 tat falls into very good category; there are 9 students who got 75 that fall into good category; there are 6 students who got 68,75 hat fall into good categroy; and there are 6 students who got 62,5 that fall into fair category. From those 25 students, the total score is 289 with the total score is 1806,5, and the mean is 72,25 that falls into good category. Hus, students ability in writing poetry in decribing their idols at class students of VII A SMP Negeri Satu Atap Petaling Academic Year 2016/2017 fall into good category.Key Words : ability, writing poetry, picturing idols.

scholarly journals Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta

2020 ◽  
Vol 7 (1) ◽  
pp. 88-97
Author(s):  
Fitri Rahmiyatun ◽  
Eka Dyah Setyaningsih ◽  
Nurul Hidayah
Keyword(s):  
Quantitative Methods ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Linear Regression Equation ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Motorized Vehicles ◽  
Relationship Of ◽  
Transfer Fees

Abstract - Motor vehicles in Indonesia, especially Jakarta, are experiencing an increase every year. This is supported because of the convenience provided by dealers in the purchase of motor vehicles which results in the transfer of ownership of a motorized vehicle and triggers the imposition of transfer fees. Transfer of Motor Vehicle Title Fee is the surrender of a motorized vehicle because of the agreement of two parties or one party to a sale or inheritance. The data collection method uses the method of observation, interviews, and documentation studies with the method of analysis in the form of secondary quantitative methods. Based on the data that is processed that the Transfer of Motor Vehicle Title Fee as a variable X and the Regional Tax Revenue of the Province of DKI Jakarta as a variable Y there is a strong significant relationship of 0.615. There is a significant influence between Revenue Transfer Fees for Motorized Vehicles Against Regional Taxes of DKI Jakarta Province by 38% and 62% due to other factors, as well as the simple linear regression equation between Revenue Transfer Fees for Motorized Vehicles to Regional Taxes of DKI Jakarta Province, namely Y = 20,939 + 0.285 X Keywords: Acceptance of Transfer Fees for Motorized Vehicles

scholarly journals Pengaruh Pemahaman Nasabah Pada Jenis Produk Terhadap Kelancaran Pembayaran Angsuran Di BMT Niaga Utama Purwakarta

2021 ◽  
Vol 5 (2) ◽  
pp. 299-315
Author(s):  
Syanti Herlinawati ◽  
Asep Dede Kurnia ◽  
Jalaludin Jalaludin
Keyword(s):  
Rapid Development ◽  
Sampling System ◽  
The Public ◽  
Average Value ◽  
A Value ◽  
Credit Financing ◽  
Quantitative Descriptive ◽  
Main Activity ◽  
Descriptive Method

The banking industry is currently experiencing rapid development where the main activity of financial institutions is to collect funds and channel them back to the public in the form of credit/financing. Problems that arise from the financing process are bad funds from customers as an unavoidable risk with several indicators of causes such as customer income, disasters experienced by customers, awareness and refunds from understanding the financing contract contract. This study aims to analyze the effect of customer understanding on mudharabah products, murabahah products, and murabahah products and to examine the effect of average customer understanding on payment growth at BMT Niaga Utama Purwakarta. This research was conducted by quantitative descriptive method using a sample of 34 customers from a population of 67 customers. Determination of the research sample is through a random sampling system with a Likert scale. The results of this study indicate that the customer's understanding of the mudharabah product is stated to be significant for payment payments with a value of rcount (0.84) > rtable (0.648), while the customer's understanding of the musyarakah product is stated to have no significant effect on payment performance with a value of rcount (0.697) < rtable (0.738). As for the influence of customer understanding of the value of murabahah products, the sig. (2-tailed) number is 0.000 which is smaller than the level of significant (α) 5% and is declared significant. While the effect of the known average value of Ucount = 22 > Utable 17 shows that there is no difference between understanding the product of mudharabah, musyarakah and murabahah on installment payments.

scholarly journals The Effectiveness Of Motor Vehicle Tax Collection On Increasing West Java Regional Original Income

2021 ◽  
Vol 14 (1) ◽  
pp. 240-246
Author(s):  
Asri Ayu Lestari ◽  
Okkeu Fhenica Wini Sari ◽  
Karyadi
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Motor Vehicle ◽  
The West ◽  
West Java ◽  
Tax Collection ◽  
Local Revenue ◽  
Tax Autonomy ◽  
Regional Governments

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

Sign in / Sign up

Export Citation Format

Share Document