scholarly journals Analisis Kontribusi dan Efektivitas Pendapatan Asli Daerah Kota Bukittinggi Tahun 2011-2018

Jurnal Ecogen ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Nita Atika ◽  
Rani Sofya
Keyword(s):  
Local Government ◽  
Government Revenue ◽  
Great Contribution ◽  
Research Results ◽  
Descriptive Research ◽  
Local Taxes ◽  
The Future ◽  
The City ◽  
Regional Wealth

This research aims to determined the effectiveness and contribution of local revenues in the city of bukittinggi in 2011-2018. The type of research used is a descriptive research and using the analysis of contributions and analysis effectiveness. The type of data used was secondary data.Based on the research results obtained by the results of 1) the contribution of local taxes is in good criteria with an average of 42.40 percent. The effectiveness municipal tax is on the effective criteria with an average of 98.16 percent.2) the contribution of regional retribution is in the medium criteria with an average of 29.38 percent. The effectiveness of regional is on the effective criteria with an average of 99.52 percent. 3)contribution of the results of the management of separated regional wealth is in the very poor criteria with an average of 6.06 percent. The effectiveness of the results of the management of the separated regional wealth is in the very effective criteria with an average of 100.65 percent.  4) other legitimate local government revenue contributions local government revenue are in the medium criteria with an average of 22.16 percent. The effectiveness of other legitimate local government revenue is very effective with an average of 120.31 percent. For the future, the local government of bukittinggi should further optimize the management of the regional wealth separated in order to make a great contribution to the original revenue of the city of bukittinggi. Keywords : local goverment revenue, effectiveness and contribution

scholarly journals Indeks Berseri, Trend Penerimaan Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah dan Kepatuhan Wajib Pajak Daerah di Magelang

2020 ◽  
Vol 7 (01) ◽  
pp. 53-66
Author(s):  
Endang Kartini ◽  
Eva Wulandari ◽  
Agustina Prativi Nugraheni
Keyword(s):  
Local Government ◽  
Quantitative Method ◽  
Primary Source ◽  
Jel Classification ◽  
City Government ◽  
Government Revenue ◽  
Local Taxes ◽  
Regression Test

ABSTRACT      The destination of the research is to find out about development and trend of local taxes and retributions that can give influence toward Original Local Government Revenue in Magelang City. Local taxes and retributions are primary source besides another source of Original Local Government Revenue. The researcher want to know about increase and decrease trend of Original Local Government Revenue, Local Taxes and Retributions. This research can be test with two way. First, the researcher to do quantitative method with glow indexes analysis and regression test. The conclusions of a glow indexes analysis is original local government revenue, local taxes, and retributions are increasing. Beside of that the retributions are not as increase as original local government revenue and local taxes. That is make a different with local taxes that significantly increase with original local government revenue. That is give prove that the original local government revenue can be financed by local taxes that accepted in Magelang City Government. Second, test it to find out impact toward awareness or compliance of local taxpayer. The result shown that taxpayer awareness or compliance have increase are significantly. This proves that the most of society in Magelang City already have consciousness and compliance of local taxpayer and exactly know the contributions of local taxes to development in Magelang City nevertheless are not give directly impact toward local taxpayer. ABSTRAK       Tujuan dari penelitian ini adalah untuk mengetahui perkembangan dan tren pajak dan retribusi daerah yang dapat memberikan pengaruh terhadap Pendapatan Asli Daerah Pemerintah Kota Magelang. Pajak dan retribusi daerah adalah sumber utama selain sumber lain dari Pendapatan Asli Pemerintah Daerah. Peneliti ingin mengetahui tentang tren peningkatan dan penurunan Pendapatan Asli Daerah, Pajak, dan Retribusi Daerah. Penelitian ini dapat diuji dengan dua arah. Pertama, peneliti melakukan metode kuantitatif dengan analisis indeks Glow dan uji regresi. Kesimpulan dari analisis indeks Glow adalah pendapatan asli pemerintah daerah, pajak daerah, dan retribusi meningkat. Selain itu retribusi tidak sebesar pendapatan asli pemerintah daerah dan pajak daerah. Itu membuat perbedaan dengan pajak daerah yang meningkat secara signifikan dengan pendapatan asli pemerintah daerah. Itu membuktikan bahwa pendapatan asli pemerintah daerah dapat dibiayai oleh pajak daerah yang diterima di Pemerintah Kota Magelang. Kedua, uji untuk mengetahui dampaknya terhadap kesadaran atau kepatuhan wajib pajak setempat. Hasil penelitian menunjukkan bahwa kesadaran atau kepatuhan wajib pajak mengalami peningkatan secara signifikan. Ini membuktikan bahwa sebagian besar masyarakat di Kota Magelang sudah memiliki kesadaran dan kepatuhan wajib pajak lokal dan tahu persis kontribusi pajak daerah terhadap pembangunan di Kota Magelang namun tidak memberikan dampak langsung terhadap wajib pajak local. JEL Classification: H71, H25

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG

2016 ◽  
Vol 5 (2) ◽  
pp. 224
Author(s):  
Gebriany Pirade Wenur ◽  
Herman Karamoy ◽  
Jessy D. L. Warongan
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Regional Development ◽  
Qualitative Method ◽  
Central Government ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
The Future ◽  
Descriptive Approach

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)

scholarly journals KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Christian Ferdinand Majampoh ◽  
Inggriani Elim ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Revenue Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Early Period ◽  
City Government ◽  
Analysis Method ◽  
Local Taxes ◽  
City District ◽  
The City

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

scholarly journals Economic and social aspects of merger of territorial self-government units – Polish experience

2019 ◽  
Vol 2 (1) ◽  
pp. 559-569 ◽  
Author(s):  
Leszek Kaźmierczak-Piwko ◽  
Piotr Dubicki ◽  
Adrianna Dybikowska
Keyword(s):  
Local Government ◽  
Empirical Research ◽  
Social Effects ◽  
Social Aspects ◽  
Integration Process ◽  
Functional Area ◽  
Research Results ◽  
Polish Experience ◽  
Merger Process ◽  
The City

Abstract The article deals with the issues of merging Local Government Units (LGU). Based on Polish experience related to the unique process of integration of the city and the commune of Zielona Góra in 2015, the authors present the most important economic and social aspects of combining local government units. The article also presents important elements of the process of creating a new functional area from two different neighbouring local government units. Moreover, the exemplified research results, carried out in 2018 among residents of the commune annexed to the city, concerning the economic and social effects of the integration process, made available by the City of Zielona Góra for the purposes of this article, were presented and discussed there. At the same time, a synthetic evaluation of this process was carried out in the light of the documents analysed in the article that form the basis of the merger process and presented results of empirical research.

scholarly journals Indeks Berseri, Trend Penerimaan Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah dan Kepatuhan Wajib Pajak Daerah di Magelang

2020 ◽  
Vol 7 (01) ◽  
pp. 53-66
Author(s):  
Endang Kartini ◽  
Eva Wulandari ◽  
Agustina Prativi Nugraheni
Keyword(s):  
Local Government ◽  
Quantitative Method ◽  
Primary Source ◽  
Jel Classification ◽  
City Government ◽  
Government Revenue ◽  
Local Taxes ◽  
Regression Test

ABSTRACT      The destination of the research is to find out about development and trend of local taxes and retributions that can give influence toward Original Local Government Revenue in Magelang City. Local taxes and retributions are primary source besides another source of Original Local Government Revenue. The researcher want to know about increase and decrease trend of Original Local Government Revenue, Local Taxes and Retributions. This research can be test with two way. First, the researcher to do quantitative method with glow indexes analysis and regression test. The conclusions of a glow indexes analysis is original local government revenue, local taxes, and retributions are increasing. Beside of that the retributions are not as increase as original local government revenue and local taxes. That is make a different with local taxes that significantly increase with original local government revenue. That is give prove that the original local government revenue can be financed by local taxes that accepted in Magelang City Government. Second, test it to find out impact toward awareness or compliance of local taxpayer. The result shown that taxpayer awareness or compliance have increase are significantly. This proves that the most of society in Magelang City already have consciousness and compliance of local taxpayer and exactly know the contributions of local taxes to development in Magelang City nevertheless are not give directly impact toward local taxpayer. ABSTRAK       Tujuan dari penelitian ini adalah untuk mengetahui perkembangan dan tren pajak dan retribusi daerah yang dapat memberikan pengaruh terhadap Pendapatan Asli Daerah Pemerintah Kota Magelang. Pajak dan retribusi daerah adalah sumber utama selain sumber lain dari Pendapatan Asli Pemerintah Daerah. Peneliti ingin mengetahui tentang tren peningkatan dan penurunan Pendapatan Asli Daerah, Pajak, dan Retribusi Daerah. Penelitian ini dapat diuji dengan dua arah. Pertama, peneliti melakukan metode kuantitatif dengan analisis indeks Glow dan uji regresi. Kesimpulan dari analisis indeks Glow adalah pendapatan asli pemerintah daerah, pajak daerah, dan retribusi meningkat. Selain itu retribusi tidak sebesar pendapatan asli pemerintah daerah dan pajak daerah. Itu membuat perbedaan dengan pajak daerah yang meningkat secara signifikan dengan pendapatan asli pemerintah daerah. Itu membuktikan bahwa pendapatan asli pemerintah daerah dapat dibiayai oleh pajak daerah yang diterima di Pemerintah Kota Magelang. Kedua, uji untuk mengetahui dampaknya terhadap kesadaran atau kepatuhan wajib pajak setempat. Hasil penelitian menunjukkan bahwa kesadaran atau kepatuhan wajib pajak mengalami peningkatan secara signifikan. Ini membuktikan bahwa sebagian besar masyarakat di Kota Magelang sudah memiliki kesadaran dan kepatuhan wajib pajak lokal dan tahu persis kontribusi pajak daerah terhadap pembangunan di Kota Magelang namun tidak memberikan dampak langsung terhadap wajib pajak local. JEL Classification: H71, H25

scholarly journals Pemeliharaan Fisik Taman Nostalgia Kota Kupang Provinsi Nusa Tenggara Timur

2015 ◽  
pp. 58
Author(s):  
VENANSIUS CH. FIRST RUBA ◽  
NI WAYAN FEBRIANA UTAMI ◽  
GEDE MENAKA ADNYANA
Keyword(s):  
Local Government ◽  
Key Words ◽  
Soft Materials ◽  
Research Results ◽  
Hard Materials ◽  
Maintenance System ◽  
The City ◽  
City Park

ABSTRACT Physical Maintenance in Nostalgia Park, Kupang City, East Nusa Tenggara Province Nostalgia Park is located in Frans Seda Street, Kupang City.  It is a city park built by the local government as the place for the National Peace Monument in Kupang. This park is managed by the local government and it has been the city park in Kupang, Nusa Tenggara Timur Province. The purpose of this research are to know the physical maintenance system of soft materials and hard materials,  the users’ perspective of the physical maintenance system, and  the obstacles in doing the physic maintenance in Nostalgia Park. This methods of research are done by doing observation, using questionaire to determine the visitors’ perceptions, identifying the physical maintenance system with the local government, and getting some literatures to complete the data of this research. Results of research indicated that the local government has done a good physical maintenance for soft materials and hard materials in Nostalgia Park. This can be seen by the result of the visitors’ perceptions and interview with the local government.   Key words: East Nusa Tenggara, Kupang City, Nostalgia Park, physical maintenance system

scholarly journals Kinerja Satpol PP dalam Upaya Mewujudkan Ketertiban Umum di Kota Sukabumi

2019 ◽  
Vol 1 (1) ◽  
pp. 19-29
Author(s):  
Yulia Yulia ◽  
Ike Rachmawati ◽  
Andi Mulyadi
Keyword(s):  
Qualitative Approach ◽  
Primary Data ◽  
Public Order ◽  
Sampling Techniques ◽  
Grand Theory ◽  
Policy Makers ◽  
Research Results ◽  
Purposive Sampling ◽  
Descriptive Research ◽  
The City

  The purpose of this research is to find out how the performance of Satpol PP in an effort to realize public order in the City of Sukabumi. This study uses Bernardin and Russel's grand theory and is a type of descriptive research with a qualitative approach, using purposive sampling techniques. In preparing primary data, researchers obtain data from the field, which is sourced from interviews and observations with respondents. Based on research results, the performance of Satpol PP in an effort to realize public order in Sukabumi City is still very far from success because the goal of Satpol PP in an effort to realize public order in the City of Sukabumi in dealing with students who play truant is not yet perfect or approaching the expected goals as what is desired by policy makers, and the resources in the Sukabumi City Satpol PP Office are still not enough, while the number of problems that exist in public order in the City of Sukabumi is so numerous and extensive. And Cooperation has not gone well because the community only relies on the actions of Satpol PP. Keywords: Performance, Public Order.

scholarly journals PENGEMBANGAN KAWASAN EKOWISATA DI KECAMATAN MEMPURA KABUPATEN SIAK

Jurnal Niara ◽  
2018 ◽  
Vol 10 (2) ◽  
pp. 78-86
Author(s):  
Wasiah Sufi ◽  
Nurpeni Nurpeni ◽  
Fara Merian Sari
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Research Results ◽  
Descriptive Research ◽  
Tourism Sector ◽  
Research Type

Siak Regency is one of the areas in Riau that has the potential to develop tourism in the region, precisely in Kecamatan Mempura include: natural potential, historical potential, socio-cultural potential, and the potential of agriculture and condensation. They are: Tangsi Belanda, Tomb of Sultan Buang Asmara, Kotler House and Office, Datuk Pesisir House, Dome of the Dome, Wedana Office at Lower Hilir. The tourism sector requires a good development of tourism. The potentials that are owned can be developed and get maximum results. From the explanation the authors use descriptive research type using qualitative research methods with the focus of research 1.Policy Ecotourism development in Siak District 2. obstacles in ecotourism development in Kecamatan Mempura Siak regency. The research results explained that the development of ecotourism area in Districk Mempura is still not yet Maximum because there are still many obstacles faced by local government Mempura

scholarly journals ANALISIS PERENCANAAN DAN PENGANGGARAN UNTUK ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN KEUANGAN KABUPATEN KEPULAUAN SANGIHE TAHUN ANGGARAN 2015

2018 ◽  
Vol 13 (01) ◽  
Author(s):  
Dealice Ivana Barbakem ◽  
Jantje J. Tinangon ◽  
Harijanto Sabijono
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Research Method ◽  
Local Governance ◽  
The Other ◽  
Fiscal Year ◽  
Research Results ◽  
Descriptive Research ◽  
Financial Arrangements

Planning and budgeting is a part which cannot be seperated from the proccess of government financial management. Need for integrity against a schedule of planning and budgeting Anggaran Pendapatan dan Belanja Daerah (APBD), linkages planning document that one against the other, as well as effective and efficient local government solutions to constrains in the planning and budgeting of the previous fiscal year APBD to be implemented in the next fiscal year. Badan Keuangan Kabupaten Kepulauan Sangihe is a functional government part that has the task of carrying out the affairs of local governance best on the principle of autonomy and helper task in the areas of income, asset and financial management areas, so that the operations of the system of government financial arrangements in particular regions can be run well. The purpose of this research was to determine whether the proccess of planning and budgeting for Anggaran Pendapatan dan Belanja Daerah (APBD) on Badan Keuangan Kabupaten Sangihe fiscal year 2015 is in compliance with Permendagri Nomor 13 Tahun 2006.This research uses descriptive research method. The research results showed of 14 steps, 1 of which shows the time and discrepancy functions according to Permendagri Nomor 13 Tahun 2006.    Keywords : Planning, Budgeting, Regional Expenditure

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