scholarly journals ANALISIS EFEKTIVITAS, EFISIENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANTUL TAHUN 2009-2014

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Ryfal Yoduke ◽  
Sri Ayem
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Efficiency Ratio ◽  
Local Taxes ◽  
Good Level ◽  
Effective Level ◽  
Effectiveness And Efficiency

The study was conducted in Bantul, for research purposesprovides an overview of (1) the effectiveness of the tax year dearah to PAD2009-2014; (2) efficiency at local levies to PAD 2009-2014; (3)Local Tax contribution to PAD for 2009-2014;(4) contribution levies Area to PAD 2009-2014.The nature of the research include descriptive, population is the report Bantul year's actual revenue and budget realization report service producer Retribution 2009-2014, also at the same till. Method Data collection is a method of secondary data, as well as techniques to analyze the data using the ratio of effectiveness, efficiency ratio, and the ratio of contribution. The study found that the level of effectiveness of the Local Tax 2009, 2011, 2012, 2013, 2014, very effective, and in 2010 effective. Level Retribution efficiency 2009-2014, entirely exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless; In 2010, 2011, 2014 moderate; 2012 and 2013 is quite good. Contributions Retribution 2009 at a very good level, 2010-2013 criteria is less,2014 is very less. Keywords: Effectiveness and Efficiency, Contributions, Local Taxes and Levies, PAD

scholarly journals Efektivitas dan Efisiensi Pengelolaan Keuangan Daerah

2020 ◽  
Vol 3 (1) ◽  
pp. 10-19
Author(s):  
Andri Meiriki ◽  
Adi Musharianto ◽  
Novitri Landong NS
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Descriptive Study ◽  
City Government ◽  
Regional Government ◽  
Efficiency Ratio ◽  
Government Administration ◽  
Regional Budget ◽  
Effectiveness And Efficiency

The present study was aimed at examining the effectiveness and efficiency of the financial management of South Tangerang City, Banten Province. The present study was categorized as a descriptive study. This study emphasized more on secondary data analysis. The data used in the present study were institutional administrative data (i.e., the data from South Tangerang City Government) comprising the Regional Budget of South Tangerang and the 2014-2018 Report on the Regional Government Administration (LPPD), as well as the regional financial budget stated in the report issued by South Tangerang Statistics. The instruments of analysis used in the study were effectiveness ratio and efficiency ratio. The study found that the financial management of South Tangerang City was categorized as highly effective. Further, the study also found that the financial management of South Tangerang City was categorized as fairly efficient.

scholarly journals Kontribusi Pajak Daerah Terhadap Produk Domestik Regional Bruto Kabupaten Bolaang Mongondow Selatan

2021 ◽  
Vol 1 (1) ◽  
pp. 16-26
Author(s):  
Syawaluddin ◽  
Rina Safitri
Keyword(s):  
Time Series ◽  
Data Collection ◽  
Local Governments ◽  
Rapid Development ◽  
Secondary Data ◽  
Domestic Product ◽  
Local Taxes ◽  
Macroeconomic Indicators ◽  
The Relationship ◽  
Observation Period

Local taxes are taxes whose management and collection are carried out by local governments and for the benefit of the region itself as well as a source of regional income that contributes to the Gross Regional Domestic Product (PDRB). Gross regional domestic product (GRDP) is one of the macroeconomic indicators designed to present economic events in the exploitation of these resources and further understand the relationship between the transactions that occur in between. In Bolaang Mongondow Selatan Regency, the increase in Regional Original Income (PAD) is dominated by the contribution of tax revenues and levies. Local taxes and levies are the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue. Local taxes are able to become a mainstay in contributing to GRDP, because it is in line with the rapid development and economy in Bolaang Mongondow Selatan Regency. The purpose of this study was to determine the contribution of local taxes to the Gross Regional Domestic Product (PDRB) of Bolaang Mongondow Selatan Regency. This research is a quantitative study using secondary data (time series) in the 2010-2020 observation period. PDRB data collection is obtained from BPS South Bolaang Mongondow Regency, while regional tax and PAD data are obtained from South Bolaang Mongondow BPKPD. The results obtained are approximately 62.3% of local taxes have a significant effect on contributing to the Gross Regional Domestic Product (GRDP).

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 STRATEGI PEMUNGUTAN PENERIMAAN PAJAK REKLAME KOTA BEKASI

2018 ◽  
Vol 10 ◽  
Author(s):  
Aulia Ichsan ◽  
Hermanto Siregar ◽  
Endriatmo Soetarto
Keyword(s):  
Growth Rate ◽  
Local Government ◽  
Efficiency Ratio ◽  
Local Revenue ◽  
Local Taxes ◽  
Effectiveness Rate ◽  
Strategic Location ◽  
Effectiveness And Efficiency ◽  
Hierarchy Process ◽  
Research Show

One of the efforts of Local Government in financing regional development is through local taxes. Bekasi City is a cross-trade City and its strategic location has great potential to be able to maximize local revenue through the local tax sector, e.g. advertisement tax. The purpose of this research was to determine the growth rate and the contribution of advertisement tax to local taxes, measure the effectiveness and efficiency of advertisement tax, and determine the strategy in the implementation of revenue advertisement tax collections. Analysis methods of this research includes calculation of growth and contribution ratio as well as effectiveness and efficiency ratio and the analytical hierarchy process (AHP). Results of this research show that the growth rate of advertisement tax in Bekasi City average 20.65% and its contribution to local taxes average of 3.52% with the average effectiveness rate 82.20% (“quite effective”) and the efficiency level 6.31% (“highly efficient”). It is suggested from the AHP results that the Local Government of Bekasi City should implement a strategy of improving the quality and quantity of human resources as well as a strategy of improving technical guidelines on advertisement tax collection.Keywords : advertisement tax, growth and contribution, effectiveness and  efficiency, strategy, Bekasi City.

scholarly journals Roles And Responsibilities Of Land Agreement Official Tax Administration BPHTB in The Sale And Purchase Transactions Over Land And Building In Semarang

Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 497
Author(s):  
Armina Dilla Zahirani ◽  
Aryani Witasari
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Administration ◽  
Purposive Sampling ◽  
Roles And Responsibilities ◽  
Local Taxes ◽  
Approach Method ◽  
The City

On Article 91 paragraph 1 of Act No. 28 of 2009 on Local Taxes and Levies otherwise PPAT can only sign the agreement of transfer of rights to land and or building after the taxpayer to submit proof of payment of taxes, in the form of Tax Payment (SSP) of the Sellers and Slip Tax on Acquisition of Land and Building (SSB) of the Purchaser, The question that arises from this problem is: What is the Role and Responsibility of the Agreement Official Land in Tax Administration BPHTB Transaction Purchase land or buildings in the city, How Procedure of Tax Administration BPHTB of the transaction Purchase land or buildings in the city, Constraints and Fighting in BPHTB Tax Administration on Sale and Purchase Transactions land and or building in the city of Semarang. Juridical approach method using empiris.Data used are primary and secondary data. Methods of data collection using interviews and literature. Methods of data analysis using qualitative analysis.The location was selected the city, for the samples taken 2 PPAT, Regional Revenue Agency Semarang and 2 taxpayers. The sampling technique was conducted by purposive sampling. Tools data collection conducted by interviews and document study.Keywords: PPAT; Acquisition of Land and Building (BPHTB); Purchase.

scholarly journals Effectiveness and Efficiency Analysis of Mucipal Tax Revenue and Its Contribution toward Locally Generated Revenue in Sidereng Rappang District

2021 ◽  
Vol 3 (1) ◽  
pp. 103-110
Author(s):  
Sartina Sartina ◽  
Sanusi Fattah ◽  
Abdullah Sanusi
Keyword(s):  
Local Government ◽  
Quantitative Method ◽  
Efficiency Analysis ◽  
Tax Revenue ◽  
Government Revenue ◽  
Efficiency Ratio ◽  
Local Taxes ◽  
Tax Revenues ◽  
Effectiveness And Efficiency

The purpose of this research is to analyze the effectiveness and efficiency of the municipal tax revenues and their contribution towards original local government revenue in Sidenreng Rappang district. The study applied the descriptive quantitative method. The data obtained from the municipal tax revenues district and the budget realization report of Sidenreng Rappang district from the period between 2014 and 2019. This research uses the method of effectiveness and efficiency ratio to calculate local tax, local tax realization, local tax fees, local tax target, and local tax contribution. The result in this research indicates that local tax revenues in Sidenreng Rappang district during the period of 2014 are already effective. The annual local tax revenues are very effective. Interestingly, the contribution of local taxes towards original local government revenue in Sidenreng Rappang district is found still very low.

scholarly journals OPTIMALISASI PAJAK DAERAH DAN RETRIBUSI DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA TANJUNGPINANG

2020 ◽  
Vol 10 (1) ◽  
pp. 205-210
Author(s):  
BAMBANG SAMBODO
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Qualitative Approach ◽  
City Government ◽  
Data Sources ◽  
Regional Autonomy ◽  
Descriptive Research ◽  
Local Taxes ◽  
Operations Control ◽  
The Government

ABSTRACT. The purpose of this study is to find out about the Optimization of Regional Taxes and Levies in Increasing Regional Original Revenue (PAD) in Tanjungpinang City. Optimizing Regional Taxes and Levies is the largest and potential financial source for the region. Then the Government must be able to develop and increase the sources of revenue from Regional Original Income (PAD). The type of research used in this study is descriptive research with a qualitative approach. The data sources used are secondary data with data collection techniques using reports on the realization of regional taxes and levies in the Tanjungpinang City Government. From the results of the study, it was found that during 2012-2016 the realization of PAD generated by the Regional Tax and Retribution Management Agency in Tanjungpinang City met the budget. The increase in the realization of PAD 2012- 2016 is inseparable from the efforts of the Tanjungpinang City Government to support the implementation of regional autonomy and to analyze the magnitude of the potential of PAD originating from Taxes and Regional Retributions in Tanjungpinang City. Based on the results of the study, it was concluded that the Tanjungpinang City. Government must be able to improve cooperation with other related agencies and institutions in managing local taxes and levies so that the Government can optimize operations, control taxpayers as well as coordination and maximize revenue from the local tax and retribution in local sectors. Keywords : Optimization; Regional Taxes and Retribution; Original Income Of Region (O.I.R)

English Language and The African Literary Experience: An Examination of Selected Works of Akachi Adimora-Ezeigbo

IJOHMN ◽  
2017 ◽  
Vol 3 (6) ◽  
pp. 17
Author(s):  
Dr. Onyeka Awa
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
English Language ◽  
Systemic Functional Linguistics ◽  
Secondary Data ◽  
High Profile ◽  
Unique Style ◽  
Style Of Writing ◽  
Literary Experience ◽  
Collection Methods

The aim of this study is to investigate how the African novelists have domesticated the English language to suit their environments, experience and purpose. Specifically, the literary pieces – The Last of the Strong Ones (Strong Ones), House of Symbols (symbols), Children of the Eagle (Children) and the Trafficked of Akachi Adimora-Ezeigbo were x-rayed. This exploration adopted the Hallidian Systemic Functional Linguistics, which highlights how language is used. The textual method of data analysis, the primary and secondary data collection methods were employed and the results showed that the African literary artists in general and the Igbo Nigerian novelists in particular have taken on a unique style of writing in the African vernacular style. For that reason, the speeches of the characters are laced with dignified local appositives, high profile Igbo songs and tales, studded local proverbs, lexical transfers, ritzy transliterations and so on; and these have given African rhythm to the English language. This notwithstanding, the aura, glamour and credibility of the English language as the medium of communication are retained.

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN ALUMUNIUM

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Widodo Widodo ◽  
Marshelly Chandra Kumala
Keyword(s):  
Data Collection ◽  
Product Quality ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Secondary Data ◽  
Primary Data ◽  
Research Results ◽  
Is Research ◽  
Quality Of Products

<em>The objective of this is research was conducted to find out how the influence of the price and quality of products against customer loyalty at PT. Alakasa Extrusindo Jakarta. This research was conducted in Alakasa Extrusindo PT by doing data collection, through the primary data and secondary data.  The research results showed that the simultaneous price variables  and product quality  has a positive and significant effect against the variable customer loyalty. partially showed that price variables has a positive and significant influence towards customer loyalty. And partially showed that product quality variables  has a positive and significant influence towards customer loyalty</em>

Sign in / Sign up

Export Citation Format

Share Document