scholarly journals ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA

2019 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Dendy Syaiful Akbar ◽  
Yat Rospia Brata ◽  
Elin Herlina ◽  
Benny Prawiranegara ◽  
Faizal Haris Eko Prabowo
Keyword(s):  
Research Method ◽  
Quantitative Approach ◽  
Fiscal Year ◽  
Regional Income ◽  
Local Taxes ◽  
Restaurant Managers ◽  
Revenue Structure ◽  
Descriptive Method ◽  
Regional Wealth

<p><em>The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.</em></p>

scholarly journals ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Ali Kurniawan A. Suratinoyo ◽  
Harijanto Sabijono ◽  
Stanly Alexander
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Regional Development ◽  
Public Service ◽  
Analysis Method ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Structure ◽  
Descriptive Method

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.

scholarly journals Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Saeful Fachri ◽  
Indra Sulistiana ◽  
Muhammad Saefi Mubarok
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Tax Avoidance ◽  
T Test ◽  
Quantitative Approach ◽  
Test Results ◽  
Tax Collection ◽  
Descriptive Method

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211

Analisis Transparansi dan Akuntablitias Pengelolaan Dana Sekolah

2018 ◽  
Vol 6 (1) ◽  
pp. 49
Author(s):  
Mia Silmi Nurdiani ◽  
Nugraha Nugraha
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Quantitative Approach ◽  
Fund Management ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Funds Management ◽  
Descriptive Method ◽  
Transparency And Accountability

 AbstractThis research was conducted at SMK Negeri 11 Bandung. The problem examined in this study is that there are still schools that tend to be not transparent in managing school funds. The objectives of this study were: 1) to find out how the school funds management was described, 2) to find out whether the school was transparent in managing school funds and 3) to find out whether the school was accountable in managing school funds. The research method used is descriptive method with a quantitative approach. Tool for collecting data about transparency and accountability with non-test techniques in the form of questionnaires and interviews. The data analysis technique uses descriptive analysis. The results showed that the transparency of fund management at SMK Negeri 11 Bandung showed a transparent category with a percentage of 81.95% of the management accountability of the funds showing an accountable category with a percentage of 85.04%. Keywords. transparency; accountability; school fund management AbstrakPenelitian ini dilakukan di SMK Negeri 11 Bandung. Masalah yang dikaji dalam penelitian ini adalah masih adanya sekolah yang cenderung tidak transparan dalam pengelolaan dana sekolah. Tujuan penelitian ini adalah: 1) untuk mengetahui bagaimana gambaran pengelolaan dana sekolah, 2) untuk mengetahui apakah sekolah telah transparan dalam pengelolaan dana sekolah dan 3) untuk mengetahui apakah sekolah telah akuntabel dalam pengelolaan dana sekolah. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Alat pengumpulan data tentang transparansi dan akuntabilitas dengan teknik non tes dalam bentuk kuisioner dan wawancara. Teknik analisis data menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa transparansi pengelolaan dana di SMK Negeri 11 Bandung menunjukkan kategori transparan dengan persentase 81,95% akuntabilitas pengelolaan dana menunjukkan kategori akuntabel dengan persentase 85,04%. Kata Kunci: transparansi; akuntabilitas; pengelolaan dana sekolah.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Thressa Resita Pangerapan ◽  
Herman Karamoy ◽  
Stanly W. Alexander
Keyword(s):  
Analytical Method ◽  
Regional Income ◽  
Local Taxes ◽  
Wealth Management ◽  
The North ◽  
Data Realization ◽  
Regional Wealth ◽  
Descriptive Qualitative

Local Own Revenue (PAD) is regional income derived from the results of local taxes, the results of local retribution, the result of separated regional wealth management, and others. The purpose of this study, to determine the effectiveness and contribution to the North Halmahera District's Original Revenue. The analytical method used is descriptive qualitative that is analyzing the level of effectiveness and contribution from data realization of Hotel Tax District of North Halmahera. The results showed that (1) the effectiveness of Hotel Tax in 2013 until 2017 experienced a decrease and a varied increase. The highest effectiveness is in 2014 with the percentage of 116.08% and included in the criterion is very effective, then the lowest effectiveness is in 2016 with the percentage of 86.32% and included in the criterion less effective, (2) Hotel Tax Contribution on 2013 to 2017 goes into very less criteria. And that included in the lowest criterion number is in 2015 with a percentage of 1.82%.Keywords: Local Original Income, Effectiveness, Contribution

scholarly journals Profil Perilaku Narsisme Remaja serta Implikasinya Bagi Bimbingan dan Konseling

2017 ◽  
Vol 1 (1) ◽  
pp. 15-26
Author(s):  
Wida Widiyanti ◽  
M Solehuddin ◽  
Aas Saomah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Research Result ◽  
Quantitative Approach ◽  
Guidance And Counseling ◽  
General Description ◽  
Psychosexual Development ◽  
Data Collection Tool ◽  
Guidance Service ◽  
Descriptive Method

The behavior of narcissism on adolescent became one of some focuses by teachers of Guidance and Counseling to more comprehend the problem of students. The approach of Freudian traditional psychodynamic put narcissism as a failure of running progress passing through lower level in psychosexual development. The research is aimed to know general description of student narcissism in adolescence. The approach that was used in this research is quantitative approach where the research method is descriptive method. The result of research showed that generally narcissism level of students is categorized average, where it was obtained by data collection tool exactly using questionnaire narcissism behavior that were scattered randomly to students grade VIII SMP Negeri 29 Bandung year 2015/2016. Based on the research result, some student was found in high category, it means that should to hand over the case to the expert who can help more accurate. Meanwhile, some students who are in average and low category need some guidance service for preventing narcissism behavior that psychologically disrupt them.

scholarly journals EFEKTIVITAS PENYALURAN PEMBIAYAAN KPR SYARIAH BERSUBSIDI PADA PT BANK BTN SYARIAH CIREBON

2020 ◽  
Vol 12 (2) ◽  
pp. 209-223
Author(s):  
Putri Pithaloka Kennedy ◽  
Juliana Juliana ◽  
Suci Aprilliani Utami
Keyword(s):  
Data Analysis ◽  
Cost Effectiveness ◽  
Research Method ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The Government ◽  
Descriptive Method

This research is based on the phenomenon of the problem in which the subsidized Syariah KPR at Bank BTN Syariah is still not on target and has not been utilized by the original debtor or owner. The houses are not occupied or diverted so that the government has not yet become effective in the subsidized Islamic KPR. The purpose of this study is to determine the pattern of the procedure for disbursement of subsidized Syariah mortgage financing at PT. Bank BTN Syariah Cirebon and to find out the level of effectiveness in disbursing subsidized sharia KPR financing to PT. Bank BTN Syariah Cirebon. The population in this study are customers of subsidized Syariah mortgage financing at PT. Bank BTN Syariah Cirebon. The sampling technique used was non-probability-purpose sampling of 96 respondents who had been determined using the Slovin formula. The research method used in this research is descriptive method with a quantitative approach. The data analysis technique used is SPSS 22. The results of the effectiveness of subsidized syariah mortgage financing are the effectiveness of the indicators of use variable 85.3%, target accuracy 84.8%, scope 85.0%, cost effectiveness 85.9%, and accuracy time 81.3%. It can be concluded overall that the effectiveness of Subsidized Syariah KPR financing at PT. Bank BTN Syariah Cirebon is very effective with a yield of 84.5%. Keywords: Effectiveness, Subsidized Syariah KPR, BTN Syariah

scholarly journals ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Gratia Tita Luntungan ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Coal Mining ◽  
Research Method ◽  
Tax Base ◽  
Local Taxes ◽  
Tax Revenues ◽  
Qualitative Descriptive ◽  
The Government ◽  
Average Contribution ◽  
Descriptive Method

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.

ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH

2019 ◽  
Vol 5 (2) ◽  
pp. 11-19
Author(s):  
Isnaini Nur R ◽  
Kartika Hendra TS ◽  
Yuli Chomsatu Samrotun Samrotun
Keyword(s):  
Economic Development ◽  
Asset Management ◽  
Analytical Method ◽  
Local Taxes ◽  
Descriptive Method ◽  
Regional Wealth

Regional Original Income is revenue from collection of local taxes, regional retribution, management of separated regional wealth and other income. Hotel tax and restaurant tax are included in local taxes. Hotels and restaurants are potential sectors because their growth from year to year shows a significant increase that can spur the economic development of Surakarta City. The purpose of this study is to determine the contribution and level of effectiveness of hotel tax and restaurant tax on PAD in Surakarta City. The research was conducted at the Surakarta City Financial and Asset Management Revenue Agency. The analytical method used is descriptive method that is analyzing data on hotel tax realization and restaurant tax from 2013-2017. The overall results of hotel tax receipts and restaurant taxes contributed significantly to PAD. Whereas the level of effectiveness of hotel tax receipts and restaurant taxes in Surakarta City from 2013-2017 varied but, almost as a whole, were very effective with levels ranging from more than 100%.

scholarly journals Analisis Kinerja Bank Umum Dengan Menggunakan Metode Rating Bank Berbasis Resiko

2020 ◽  
Vol 2 (2) ◽  
pp. 2603-2612
Author(s):  
Alodia Islamey Dagna ◽  
Efrizal Syofyan
Keyword(s):  
Corporate Governance ◽  
Factor Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Research Method ◽  
Risk Profile ◽  
Quantitative Approach ◽  
Good Corporate Governance ◽  
Financial Soundness ◽  
Descriptive Method

This study intend to analyze the financial performance of State-Owned Commercial Banks (BUMN) during the period 2014-2018 with the RBBR (Risk Based Bank Rating) manner. The research method used to analyze the financial performance of BUMN banks is a descriptive method with a quantitative approach. The results showed that the overall financial soundness of BUMN banks since the 2013 until 2015 period from the risk profile factor analysis showed that BUMN NPL located in healthy condition and from the LDR side of BUMN banks were in sanely healthy condition. As for the factor of Good Corporate Governance (GCG) in general, BUMN Banks have managed and implemented GCG well. For earnings factors calculated by the ROA and NIM ratios as a whole, BUMN Banks are in very healthy condition. The evaluation of the capital factor using the CAR Ratio shows that all BUMN banks are in very healthy condition.

scholarly journals Analysis Characteristic of the Giant Lopis Symbolism Cakes in the Celebration of Syawalan the Village Culture Sumbawan Pekalongan

2021 ◽  
Vol 04 (02) ◽  
Author(s):  
R.M.W. Agie Pradhipta ◽  
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Primary Data ◽  
Average Value ◽  
Year 2000 ◽  
The Village ◽  
The City ◽  
Descriptive Method

Sumbawan Cultural Village is one of the cultural village in the city of Pekalongan. Sumbawan Cultural Village has an icon that is known by the wider community namely Lopis giant cakes that exist only during the celebration of Syprefix, so that this giant lopis pastry Carnival is one of the cultural attraction for the city of Pekalongan. The purpose of this research is to determine the characteristic of the symbolism of giant lopis cakes at the celebration of Syawalan in Sumbawan Cultural village of Pekalongan. This activity has received MURI Award in the year 2000. The research method was used a descriptive method with a quantitative approach to describe the characteristics of a giant lopis symbolism. Data collection was collected in 2 ways, namely primary and secondary data. The primary Data was obtained from the observation, interviews and dissemination of the questionnaire to 100 respondents who were the committee and participants of the Syprefix celebration in Sumbawan Cultural village and performed in June 2019. The result of the research above was stated as below: 1) culinary as a symbol; Has an average value of 4.46 that’s means a good afforts; supported by togetherness between residents of Sumbawan Culture village had involved the celebration of Syawalan each year, 2) culinary as a sign of fellowship; Having an average value of 4.31 can be seen from the community that always serve Lopis to the guests when they cross into the village culture Sumbawan, 3) culinary as a status marker; Has an average value of 4.27 as a form of reverence and also an expression of gratitude to Allah SWT, 4) culinary as an icon; Has the highest average total value of 4.50 signifying a giant lopis not only popular in Sumbawan Cultural village itself even to the outside of Pekalongan and registered as a MURI record in 2000.

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