scholarly journals E-GOVERNMENT IN OPTIMIZING NON-TAX REVENUE OF THE MINING SECTOR IN INDONESIA

2021 ◽  
Vol 5 (1) ◽  
pp. 36
Author(s):  
Rintis Nanda Pramugar ◽  
Reny Y. Sinaga
Keyword(s):  
Information Technology ◽  
Local Governments ◽  
Central Government ◽  
Tax Revenue ◽  
Mining Activities ◽  
Mining Sector ◽  
Government Services ◽  
Inhibiting Factors ◽  
Tax State ◽  
Centralization And Decentralization

This research purpose to analyze the strategic and technical to encourage the potential of Regional Contribution of Non-Tax State Revenues (PNBP) of the mining sector is still not optimal in Indonesia given the existing number of inhibiting factors, such as corruption loophole, non-compliance, and inefficiency throughout the mining cycle. Whereas, several demands have raised by the community in mining governance, such as better government services, the need for flexibility and accuracy in formulating policies, and the need for improving the information technology of the PNBP management system. Based on the literature review using centralization and decentralization theory, two conclusions are produced. First, PNBP governance in the mining sector has not implemented e-government in integrating the central government, regional/local governments, Mining Business Permit holders, and competence stakeholders. Second, the e-government implementation should reflect public participation, transparency, and accountability at every stage of mining activities in overcoming the supervision weaknesses and the existing regulatory gaps that have caused the non-optimal of PNBP of the mining sector.

scholarly journals ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Javier Sondakh ◽  
Jenny Morasa ◽  
Heince Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Local Development ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Revenue ◽  
Small Community ◽  
Finance Minister ◽  
Tax Payments ◽  
Primary Service

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.

E-Service Provision by New Zealand Local Government

2011 ◽  
pp. 718-725 ◽  
Author(s):  
J. Paynter
Keyword(s):  
Information Technology ◽  
New Zealand ◽  
Local Government ◽  
Web Sites ◽  
Service Provision ◽  
Local Governments ◽  
The Internet ◽  
Government Services ◽  
The World ◽  
The Web

Historically, information and services can only be obtained through narrow, one to one, phones, and agency-specific shop fronts (Caffrey, 1998). Information technology, especially the Internet, opens possibilities of using methods to distribute information and deliver services on a much grander scale. The Internet provides a foundation for a variety of communications media. The Web is one of the most important media built upon the Internet. It can be accessed from almost anywhere in the world by means of computers and electronic devices; it is possible to elicit more information, establish platforms for online payment, online consultation and e-voting. Security concerns can be overcome by data-authentication technologies. It can deliver government services and encourage greater democracy and engagement from citizens. Governments around the world are exploring the use of Web-based information technology (Grönlund, 2002). Attention has focused on the design and delivery of portals as a major component of government electronic service infrastructures. The N.Z. government portal site (http://www.govt.nz/en/home/) or the Local Government Online Ltd (LGOL) Web site, (www.localgovt.co.nz/AboutCouncils/Councils/ByRegion/) are examples. Since the mid-1990s governments have been tapping the potential of the Internet to improve and governance and service provision. “In 2001, it was estimated that globally there were well over 50,000 official government Web sites with more coming online daily. In 1996 less than 50 official government homepages could be found on the world-wide-Web” (Ronaghan, 2002). Local governments are faced with growing demands of delivering information and services more efficiently and effectively and at low cost. Along with the rapid growth of technological developments, people demand high quality services that reflect their lifestyles and are accessible after normal office hours from home or work. Thus, the goals of delivering electronic government services are to simplify procedures and documentation; eliminate interactions that fail to yield outcomes; extend contact opportunities (i.e., access) beyond office hours and improve relationships with the public (Grönlund, 2002). Having an effective Web presence is critical to the success of local governments moving to adopt new technologies. Of equal importance is the evaluation of Web sites using different manual and automated methodologies and tools. In this study an evaluation of local authority Web sites was conducted to gain a practical understanding of the impact of the Internet on local governments in New Zealand using a tailor-made model specific to local governments. Issues studied focused on the information and services provided by the local authority Web sites. What is more important is whether the local government operations can or are able to support the expectations for speed, service, convenience, and delivery that the Web creates. Through identification of best practice Web sites and a set of evaluation methods and tools, this paper will provide a set of design guidelines to local authorities that would benefit and better meet the needs of their local communities.

scholarly journals Does Fiscal Decentralization Encourage Corruption in Local Governments? Evidence from Indonesia

2019 ◽  
Vol 12 (3) ◽  
pp. 118 ◽  
Author(s):  
Anisah Alfada
Keyword(s):  
Adverse Effects ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Empirical Studies ◽  
Generalized Method Of Moments ◽  
Political Stability ◽  
Tax Revenue ◽  
Policy Recommendations ◽  
Level Government

This study examines the effects of fiscal decentralization on corruption by analyzing whether the degree of fiscal decentralization facilitates or mitigates the number of corruption cases in Indonesia’s local governments. The research utilizes a panel data model and a system Generalized Method of Moments (GMM) estimator to assess the degree of fiscal decentralization on corruption in 19 provinces for the period between 2004 and 2014. The estimation results reveal that the degree of fiscal decentralization, both expenditure and tax revenue sides, drives a growing number of corruption cases in local governments. A lack of human capital capacity, low transparency and accountability, and a higher dependency on intergovernmental grants from the central government may worsen the adverse effects of corruption. Our results suggest that a more heterogeneous population and higher political stability mitigate the adverse effects of corruption. Furthermore, this is the first corruption study in Indonesia to create corruption measures from the number of corruption cases investigated by the Indonesia Corruption Eradication Commission as well as extensive, provincial-level government financial data. As a result of using these different datasets, this research advances existing empirical studies and makes policy recommendations for the local governments in Indonesia.

Colombia vote raises concerns for mining firms

2016 ◽  
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Mining Activity ◽  
Government Support ◽  
Constitutional Court ◽  
Mining Activities ◽  
Content Type ◽  
Mining Companies ◽  
Legal Costs ◽  
Mining Projects

Subject Local vetoes on mining activities. Significance Local governments opposed to mining projects planned in their districts have been awarded new powers to derail developments through a series of decisions from the Constitutional Court. On July 29, authorities in Tolima became the first to leverage one such decision in order to approve plans for a referendum over a proposed local ban on mining activity. Impacts Even firms with strong central government support will have scant protection from regulatory risk. Mining companies may see legal costs mount as they prepare appeals against court rulings that could undermine the viability of projects. Delays will further undermine government efforts to bolster Colombia's economy via the expansion of this strategic industry.

scholarly journals Autonomy of Local Governments in Taxation in Kyrgyzstan

2020 ◽  
Author(s):  
Dastan Aseinov
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Legal Framework ◽  
Tax Revenue ◽  
Government Budget ◽  
Tax Base ◽  
Financial Autonomy ◽  
Tax Revenues ◽  
Different Types ◽  
Local Budget

The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.

Challenges and Policy Imperatives for E-Government in Africa

2011 ◽  
pp. 3777-3785
Author(s):  
Wole Michael Olatokun
Keyword(s):  
Social Control ◽  
Web Sites ◽  
Local Governments ◽  
Central Government ◽  
African Countries ◽  
Employment Benefits ◽  
Government Services ◽  
Distribution Of Power ◽  
Funding Opportunities ◽  
The Right

Government is a system of social control under which the right to make laws, and the right to enforce them, is vested in a particular group in society. Organizationally, governments may be classified into parliamentary or presidential systems, depending on the relationship between executive and legislature. Government may also be classified according to the distribution of power at different levels. It may be unitary—that is, with the central government controlling local affairs—or it may be federated or confederated, according to the degree of autonomy of local government. When this system of social control is being implemented to a large extent on the platform of information and communication technology (ICT), then we have an electronic government (e-government). E-government refers to the provision of online public services to citizens and businesses. Services for citizens include registration to government services, such as health care, education or employment benefits. For businesses, e-government services can take the form of online alerts for public procurements or funding opportunities as well as information and support on applicable legislation in a given sector. E-government is widely viewed as an extraordinary opportunity for administrations to cut down their costs, speed up procedures and, therefore, increase their efficiency and reactivity. No doubt, e-government has grown in the past decade worldwide. Its efforts can vary from Web portals to online license renewals to experimentation with online voting. E-government is generally recognized as a means of making government more efficient while allowing it to be more responsive to customer needs (Jeffery, 2005). The growth in e-government has been rapid. For example, in the United States, the percentage of local governments with Web sites increased from 8.7% in 1995 to more than 80.0% in 2000 (Holden, Norris, & Fletcher, 2003). Advances in ICT are helping to make the growth in e-government a global phenomenon. A United Nations report shows that governments around the world are moving towards higher levels of e-government to better serve their citizens (UN-ASPA, 2002). In Africa, e-government is not yet widespread. However, some African countries have embarked on e-government initiatives and have recorded varying degrees of success. This article aims at reviewing some of these initiatives and ultimately recommends the way forward in terms of policy issues and strategies that African governments must put in place for their e-government projects and initiatives to be worthwhile.

E-Service Provision by New Zealand Local Government

2011 ◽  
pp. 1064-1073
Author(s):  
John Paynter ◽  
Maria Yin Ling Fung
Keyword(s):  
Information Technology ◽  
New Zealand ◽  
Local Government ◽  
Web Sites ◽  
Service Provision ◽  
Local Governments ◽  
The Internet ◽  
Government Services ◽  
The World ◽  
The Web

Historically, information and services can only be obtained through narrow, one to one, phones, and agency-specific shop fronts (Caffrey, 1998). Information technology, especially the Internet, opens possibilities of using methods to distribute information and deliver services on a much grander scale. The Internet provides a foundation for a variety of communications media. The Web is one of the most important media built upon the Internet. It can be accessed from almost anywhere in the world by means of computers and electronic devices; it is possible to elicit more information, establish platforms for online payment, online consultation and e-voting. Security concerns can be overcome by data-authentication technologies. It can deliver government services and encourage greater democracy and engagement from citizens. Governments around the world are exploring the use of Web-based information technology (Grönlund, 2002). Attention has focused on the design and delivery of portals as a major component of government electronic service infrastructures. The N.Z. government portal site (http://www.govt.nz/en/home/) or the Local Government Online Ltd (LGOL) Web site, (www.localgovt.co.nz/AboutCouncils/Councils/ByRegion/) are examples. Since the mid-1990s governments have been tapping the potential of the Internet to improve and governance and service provision. “In 2001, it was estimated that globally there were well over 50,000 official government Web sites with more coming online daily. In 1996 less than 50 official government homepages could be found on the world-wide-Web” (Ronaghan, 2002). Local governments are faced with growing demands of delivering information and services more efficiently and effectively and at low cost. Along with the rapid growth of technological developments, people demand high quality services that reflect their lifestyles and are accessible after normal office hours from home or work. Thus, the goals of delivering electronic government services are to simplify procedures and documentation; eliminate interactions that fail to yield outcomes; extend contact opportunities (i.e., access) beyond office hours and improve relationships with the public (Grönlund, 2002). Having an effective Web presence is critical to the success of local governments moving to adopt new technologies. Of equal importance is the evaluation of Web sites using different manual and automated methodologies and tools. In this study an evaluation of local authority Web sites was conducted to gain a practical understanding of the impact of the Internet on local governments in New Zealand using a tailor-made model specific to local governments. Issues studied focused on the information and services provided by the local authority Web sites. What is more important is whether the local government operations can or are able to support the expectations for speed, service, convenience, and delivery that the Web creates. Through identification of best practice Web sites and a set of evaluation methods and tools, this paper will provide a set of design guidelines to local authorities that would benefit and better meet the needs of their local communities.

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN PAJAK HOTEL (STUDI PADA DISPENDA BITUNG DAN DISPENDA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Mentari G. Kumaat ◽  
Sifrid S. Pangemanan ◽  
Heince R. N. Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
State Revenue ◽  
Result Show ◽  
Transaction Taxes

Taxes are one source of state revenue. Local tax is a tax which is entrusted by the central government to be levied and managed by local governments. Local tax is one sector in incereasing local revenue. Hotel taxes included in the tax area. Hotel tax is a potential sector in raising revenue. The purpose this study to know the recording and reporting of hotel tax (study on Dispenda Bitung and Dispenda Manado). The method used is descriptive analysis, the research conducted by collecting data, analyzing the data collected, as well as giving particular faced, and draw conclusions. The data used in this research is secondary data, using all the data obtained from the source. The result show Dispenda Bitung and Dispenda Manado has yet to make its accounting records or journal transaction taxes when receiving payments of hotel taxes, and based on data from the Budget Realization Statement of hotel tax, hotel tax revenue of Manado city is greater than the hote tax revenue of Bitung city.  Keywords : analysis, recording and reporting, hotel tax

scholarly journals Distribution of Tax Revenue of Central Government to Local Governments: Glocalization

2014 ◽  
Author(s):  
Fatih Kaplanhan ◽  
Cem Korkut
Keyword(s):  
Income Distribution ◽  
Local Governments ◽  
Central Government ◽  
Comprehensive Analysis ◽  
Tax Revenue ◽  
Regional Government ◽  
Central Administration ◽  
Fair Principles ◽  
Distribution Of Income ◽  
Public Revenues

Main questions of this study are “How much autonomy?” and “Has autonomy take to feudalism?” Although the resolution of issue according to effective, efficient, rational and fair principles about the income distribution between the central administration and the municipalities is a precondition of permanent and efficient services of local governments.This study aims to identify regional goverments tasks and improve services of central governments with taxes (VAT) distirbution method. We also aim to increase taxes that are collected from regional governments with the method of glocalization. In addition, if sharing criteria was different, it would how a change between the years 2003-2011 will be investigated. During the comprehensive analysis of these years with public revenues on the basis of VAT, local government’s expenditure, criteria/data to be applied in the share of public revenues to municipalities whether changing the method financing of municipalities can make local governments more efficient and productive will be explored. In a political structure that municipalities are financed from the center, it is very difficult to find an appropriate combination between equality and justice in the distribution of income. Local governments must have privileges which is proportionate with responsibilities on own mandates and source of income for producing to serve as an effective and efficient local services. The results show that if the central governments give budget to regional government according to taxes that are collected in this region, productivity of taxation increase and regional government can collect taxes easier.

scholarly journals Flypaper effect revisited: evidence for tax collection efficiency in Brazilian municipalities

2011 ◽  
Vol 41 (2) ◽  
pp. 239-267 ◽  
Author(s):  
Enlinson Mattos ◽  
Fabiana Rocha ◽  
Paulo Arvate
Keyword(s):  
Informal Economy ◽  
Local Governments ◽  
Central Government ◽  
Collection Efficiency ◽  
Tax Revenue ◽  
Flypaper Effect ◽  
Tax Collection ◽  
Tax Base ◽  
Two Stages ◽  
Government Transfers

The purpose of this article is to propose a reinterpretation of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in private income. Here, higher transfers from the federal government might induce less efficiency in local tax collection opposed to the income effect. Initially, we build a model in order to point out the possible existence of that flypaper effect in a context of standard maximization on the part of local governments. Next, we construct efficiency scores for Brazilian municipalities using Free Disposable Hull (FDH), taking into consideration two outputs: amount of per capita local tax collected -tax revenue- and the size of local informal economy - tax base. Last, using two stages least squares and Tobit regressions, which the instruments is built upon the rules established in the 1988 Brazilian Constitution and where we find that unconditional transfer funds to municipalities, we estimate that transfers have the opposite effect (negative) of consumer's income on efficiency of taxation, which leads us to a reinterpretation of the flypaper effect.

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