scholarly journals Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective

2021 ◽  
Vol 43 (1) ◽  
pp. 37
Author(s):  
Putu Gede Arya Sumerta Yasa ◽  
Cokorda Dalem Dahana
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Regional Government ◽  
Tax Rates ◽  
Conceptual Approach ◽  
Tax Collection ◽  
Local Taxes ◽  
State Revenue ◽  
Legal Perspective

Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

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 The Local Government Strategies in Building Halal Tourism in Bener Meriah Regency

2020 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Rahmat Yanidin ◽  
Muhammad Bin Abubakar ◽  
M Akmal
Keyword(s):  
Local Government ◽  
Qualitative Data ◽  
Sampling Technique ◽  
Descriptive Study ◽  
Government Policies ◽  
Regional Government ◽  
Medium Term ◽  
Policy Direction ◽  
Depth Interviews

This study aims to determine the strategy of the Local Government of Bener Meriah Regency, in this case, what the Tourism Office has done in building halal tourism in Bener Meriah Regency. This research is a descriptive study with the support of qualitative data. Data collection techniques were obtained through in-depth interviews and documentation studies. The determination of informants was obtained by purposive sampling technique. From the research results, it was found that the Regional Government in building halal tourism in Bener Meriah Regency has not been optimal and is fixing everything related to the concept of halal tourism. Qanun Number 06 of 2018 concerning the Medium-Term Regional Government Plan for 2017-2022 through the first mission of the Regent of Bener Meriah Regency has set the policy direction for the development of the concept of halal tourism in Bener Meriah Regency. The sector that is carried out related to the concept of halal tourism has not touched anything in Bener Meriah Regency. The stakeholder understanding of the concept of halal tourism in local government policies is still limited to building tourism objects in Bener Meriah Regency so that in the future there will be evaluations related to policy directions regarding the concept of tourism halal in Bener Meriah Regency.

scholarly journals Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015

2021 ◽  
Vol 8 (01) ◽  
pp. 66-78
Author(s):  
Achmad Lutfi
Keyword(s):  
Quantitative Analysis ◽  
Local Government ◽  
Tax Collection ◽  
Tax Base ◽  
Income Gap ◽  
Local Taxes ◽  
Local Taxation ◽  
Autonomous Regions ◽  
The Government

ABSTRACTThis article aims to explain the implementation of tax decentralization in Indonesia, in particular the study of the implementation of open list systems and closed list systems in the local tax collection of districts and municipality in the Daerah Istimewa Yogyakarta. In implementing tax decentralization, the Government of Indonesia implements an open list system and a closed list system in the collection of local taxes by autonomous regions. The research was conducted using qualitative strategy and enriched with quantitative analysis. More in-depth investigations conducted in districts and municipality in Daerah Istimewa Yogyakarta indicate that the implementation of this policy has not been able to reduce the income gap in local revenues derived from the components of local taxes received by districts and municipality. To reduce the revenue gap in local revenues from local taxes collected by district and municipality governments, it is necessary to transfer local taxation power on the basis of potential local taxes to district and municipality governments. The local tax base to be proposed must be owned by each local government. ABSTRAKArtikel ini bertujuan untuk menjelaskan pelaksanaan desentralisasi perpajakan di Indonesia, khususnya kajian tentang penerapan sistem daftar terbuka dan sistem daftar tertutup pada pemungutan pajak daerah kabupaten dan kota di Daerah Istimewa Yogyakarta. Dalam melaksanakan desentralisasi perpajakan, Pemerintah Indonesia menerapkan sistem daftar terbuka dan sistem daftar tertutup dalam pemungutan pajak daerah oleh daerah otonom. Penelitian dilakukan dengan menggunakan strategi kualitatif dan diperkaya dengan analisis kuantitatif. Investigasi lebih mendalam yang dilakukan di kabupaten dan kota di Daerah Istimewa Yogyakarta menunjukkan bahwa penerapan kebijakan ini belum mampu mengurangi kesenjangan pendapatan dalam pendapatan asli daerah yang bersumber dari komponen pajak daerah yang diterima kabupaten dan kota. Untuk mengurangi kesenjangan penerimaan penerimaan daerah dari pajak daerah yang dipungut oleh pemerintah kabupaten dan kota, maka diperlukan penyerahan kewenangan perpajakan daerah berdasarkan potensi pajak daerah kepada pemerintah kabupaten dan kota. Basis pajak daerah yang akan diusulkan harus dimiliki oleh masing-masing pemerintah daerah.

scholarly journals The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

2020 ◽  
Vol 3 (4) ◽  
pp. 2966-2974
Author(s):  
Vincentia Wahju Widajatun ◽  
Francisca Kristiastuti
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Supervision ◽  
Primary Data ◽  
Government Performance ◽  
Regional Government ◽  
Data Source

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

scholarly journals PENGARUH FASILITATOR PENDAMPING DAN KELEMBAGAAN TERHADAP TINGKAT KINERJA KEUANGAN DENGAN PENGAWASAN PEMERINTAH DAERAH SEBAGAI VARIABEL MEDIASI

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Ayumilawarty Ayumilawarty ◽  
Arifuddin Mas'ud ◽  
Husin Husin
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Survey Method ◽  
Regional Government ◽  
Entire Study ◽  
Unit Management ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship

This study aims to find out and analyze the influence of facilitator and institutional facilitators on the level of financial performance with the supervision of local government as a mediating variable. This study is an expo facto research using the survey method. The population in this study was 64 respondents from Kelurahan Unit Management in Kendari City. The sample of this study is the entire study population which amounted to 64 financial management units.The results of the study show that the facilitator has a positive and significant effect on financial performance. The facilitator has a negative and insignificant effect on the supervision of the local government, the institution has a positive and not significant effect on financial performance, the institution has a positive and significant effect on the supervision of the local government and supervision of the regional government positive and significant effect on financial performance. Regional government oversight is not able to act as a mediating variable on the relationship of facilitating facilitators in improving financial performance and supervision of local government capable of acting as a mediating variable on the relationship of facilitating facilitators in improving financial performance.

scholarly journals Efektivitas dan Efisiensi Pemungutan Serta Kontribusi Pajak Mineral Bukan Logam dan Batuan Terhadap Pajak Daerah Kabupaten Musi Banyuasin

2021 ◽  
Vol 4 (1) ◽  
pp. 74
Author(s):  
Farida Aryani ◽  
Deswati Supra
Keyword(s):  
Qualitative Methods ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
Average Value ◽  
Local Taxes ◽  
Average Ratio ◽  
Effectiveness And Efficiency ◽  
Quantitative And Qualitative Methods

This study discusses the analysis of the effectiveness and efficiency of tax collection and the contribution of nonmetallic minerals and rocks to local taxes. Determination of local tax revenue targets does not match the actual potential and the achievement of nonmetallic mineral and rock tax revenue targets have not been effective so that it will have an impact on the contribution of tax revenues on nonmetallic minerals and rocks. The methods used in this research are quantitative and qualitative methods. The data used are primary and secondary data. The results of this study explain that the level of effectiveness of tax collection of nonmetallic minerals and rocks to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the category of very effective with an average ratio of 115.82%. The ratio of nonmetallic mineral and rock tax efficiency to the local tax of Musi Banyuasin Regency from 2015 to 2019 is in the criteria of very efficient with an average ratio of 18.17%. The contribution of nonmetallic mineral and rock taxes to regional tax revenue is still lacking, where in 2015 to 2019 the tax on nonmetallic minerals and rocks has an average value of 1.53%.

scholarly journals ANALISIS PENETAPAN PERATURAN DAERAH NOMOR 18 TAHUN 2017 TENTANG APBD KABUPATEN SINJAI TAHUN ANGGARAN 2018

2019 ◽  
Author(s):  
Muhammad Suyuti
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Research Data ◽  
Fiscal Year ◽  
Regional Government ◽  
Local Regulation ◽  
Descriptive Research ◽  
Regional Budget ◽  
Research Type

This research aims to determine the interaction of actors (Local Government and Regional Budget/APBD) Sinjai District in the discussion and determination of the Budget District Sinjai Fiscal year 2018. This reseach is also aimed to know the process of discussion of the draft of regulation about APBD of Sinjai Regency 2018 based on the regulation of Minister of Home Affairs No. 33 the year 2017 about Guidance of Budget formation of fiscal year 2018. This research was conducted in DPRD of Sinjai Regency with a research base used in this research is qualitative research by using descriptive research type. This research illustrates in depth the interaction between DPRD members and the Regional Government of Sinjai District along with their staffs in the process of discussion and determination of the Sinjai District Budget for Fiscal Year 2018. Research data obtained from the members of the Regional House of Sinjai, Chairman of The Commission of DPRD Sinjai and leaders of the Organization of Regional Devices. The results of the research indicate that the process of deliberation on the draft of Regional Regulation concerning APBD of Sinjai Regency is inconsistent with the regulation of the Minister of Home affairs No. 33 year 2017 Concering Guidelines for the Preparation of APBD for Budget year 2018. The agreement between DPRD and Local Government of Sinjai Regency toward the draft of Local Regulation Concerning APBD of Sinjai Regency Budget Year 2018 on November 30, 2018 is in accordance with Regulation of Minister of Home Affairs No.33 year 2017 about Guidance of Depreciation of APBD of Fiscal Year 2018.

scholarly journals Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat

2020 ◽  
Vol 12 (1) ◽  
pp. 23-46
Author(s):  
Puji Astuti Rahayu ◽  
Sylvia Fettry ◽  
Monica Paramita
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Integrated System ◽  
Regional Government ◽  
Government Budget ◽  
Financial Reports ◽  
Government Work ◽  
Fiscal Balance ◽  
Local Government Budget

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from  Report of Audit Findings and interviews with related parties

scholarly journals Konstruksi Penataan Daerah dan Model Pembagian Urusan Pemerintahan

SASI ◽  
2020 ◽  
Vol 26 (4) ◽  
pp. 557
Author(s):  
Sherlock Halmes Lekipiouw
Keyword(s):  
Local Government ◽  
Central Government ◽  
Regional Scale ◽  
Distribution Model ◽  
Regional Government ◽  
Legal Interpretation ◽  
Conceptual Approach ◽  
State Administration ◽  
Comprehensive Framework ◽  
Rule Out

Regional arrangement and distribution model of governmental affairs. The purpose of this research is to provide clarity regarding the legal interpretation of the formulation of norms in regional government laws. Research methods The research method uses normative research through a conceptual approach and a statue approach. The results showed that the development of decentralization into a state administration system had an impact on local government institutions, one of which was the distribution pattern of government affairs. Thus, comparing the distribution of functions is not possible without the overall decentralized institutional framework developed by a country. From this, a comprehensive framework of decentralization institutions and local government is needed. It also does not rule out the possibility for a region to propose governmental affairs that become its specialty, both on a provincial and regional scale. The concept of division of functions is carried out dynamically, where regions can carry out real government affairs (needed and in accordance with regional capacities). It should be possible for districts / cities to propose governmental affairs that are needed or not needed; who can or cannot be arrested. Decentralization can only work if it is based on a number of preconditions, namely a capable and effective central government. Therefore, it is necessary to review various regulations that are not in line with the principle of broadest autonomy.

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