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 ANALISIS POTENSI, EFEKTIFITAS, EFISIENSI, DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Raymond R. Korengkeng ◽  
Herman Karamoy ◽  
Winston Pontoh
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Local Governments ◽  
Tax Revenue ◽  
Collection System ◽  
Potential Effectiveness ◽  
Local Taxes ◽  
Tax Revenues ◽  
Effectiveness And Efficiency ◽  
Financial Income

Local taxes are levied by the local government and are used to finance the implementation of local government and regional development. With the enactment of local taxes, it is expected that local governments can obtain significant financial revenue posts. As one type of local taxes, advertisement tax is considered capable of increasing the financial income of each region. The purpose of this research is to know the potential of advertisement tax, the level of effectiveness and efficiency as well as to know the contribution of advertisement tax as a source of local tax revenue in North Minahasa District. The analytical method used is descriptive.. The results show the potential of advertisement tax revenues in 2017 approximately Rp. 1,250,560,290 calculated on the basis of an analysis of realization increases. The level of advertisement tax effectiveness between 2012-2016 tends to fluctuate but shows the criteria of "very effective" in 2015 with a percentage of 118.16% and 2016 of 199.59%. The level of advertisement tax effectiveness is "very effective" because it does not cost in its implementation. While the contribution of advertisement tax 2012-2016 "very less" with a percentage of 0.5% -3.32% of local tax revenues. The collection system should be supervised and controlled to increase acceptance and re-registration of taxpayers and sanctions in order to fulfill the potential.Keyword: advertisement tax, local tax, potential, effectiveness, efficiency, 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 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 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 THE EFFECT OF EFICIENCY RATIO, EFFECTIVENESS RATIO, CONTRIBUTION RATIO OF LAND AND BUILDING TAX ON LOCAL OWN SOURCE REVENUE IN THE SUKOHARJO REGENCY 2016-2018 (EMPIRICAL STUDY IN THE REGIONAL AGENCY OF THE SUKOHARJO REGENCY)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Setyani Sri Haryanti ◽  
Febrian Fernanda Siwi Tatok ◽  
Irwan Christanto Edy
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Contribution Ratio ◽  
Efficiency Ratio ◽  
Analysis Technique ◽  
Efficient Criteria ◽  
The Cost

This study aims to determine the effect of the efficiency ratio of Land and Building Tax revenue, determine the effect of the effectiveness ratio of Land and Building Tax revenue and determine the effect of the ratio of contribution of Land and Building Tax revenue to Local Government Revenue Original Revenue in Sukoharjo Regency in 2016-2018.The data analysis technique in this study is a descriptive analysis using indicators of the criteria of efficiency, effectiveness and contribution. The type of data used is quantitative data, data sources used secondary data and use the documentation method.The results of the study know that the efficiency ratio of land and building tax revenue in Sukoharjo regency in 2016-2018 is included in the very efficient criteria because in those 3 years the realization of land and building tax revenues is greater than the cost of collection. The effectiveness ratio of revenue from land and building tax in Sukoharjo Regency in 2016-2018 is included in the very effective criteria because the average for 2016-2018 is more than 100%, namely 123.93% with details in 2016 of 131.41% , in 2017 it was 120.35% while in 2018 it was 120.02%. The contribution ratio of the Land and Building Tax to Local Government Revenue in Sukoharjo Regency in 2016-2018 is included in the criteria of lacking because the ratio of contributions on average is only 10.71%.

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 PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR

2019 ◽  
Vol 6 (1) ◽  
pp. 7-12
Author(s):  
Dede Suleman
Keyword(s):  
Significant Influence ◽  
Local Governments ◽  
Tax Revenue ◽  
Tax Rate ◽  
Local Taxes ◽  
Tax Revenues ◽  
Big Picture ◽  
The Subject ◽  
Target Set

one of the local taxes is restaurant tax. in this research, it will give a big picture of contributing restaurant tax to Jakarta Timuel's original revenue. Regional taxes are divided into three types, taxes levied by local governments, taxes collected based on national regulations, but income tariffs made by local governments. Restaurant tax is a service provided by payment, a service provided by a restaurant called service includes the sale of food and / or drinks consumed by the buyer, whether consumed at the service place or elsewhere. The subject of restaurant tax is an individual or entity that makes payments to restaurants or restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run restaurants. The restaurant tax rate set is 10%. restaurant tax revenue increases every year and can exceed the target set only in 2014 restaurant tax revenue is only 82%. restaurant tax contribution increases every year for East Jakarta administrative city tax revenues, which has a significant influence in 2014 amounting to 46.78% and 2015 at 50.19% and 2016 at 55.69% 

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 ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Hendrik Ricart Pangemanan ◽  
Inggriani Elim ◽  
Stanley Kho Walandouw
Keyword(s):  
Quantitative Method ◽  
Local Development ◽  
City Government ◽  
Contribution Ratio ◽  
Regional Autonomy ◽  
Good Criterion ◽  
Local Taxes ◽  
Tax Revenues ◽  
The City

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of  BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of  BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.

scholarly journals Pengaruh Pajak Kendaraan Bermotor Terhadap Penerimaan Pajak Daerah Pada Badan Pajak Dan Retribusi Daerah (BPRD) Provinsi DKI Jakarta

2019 ◽  
Vol 6 (2) ◽  
pp. 149-156
Author(s):  
Dedi Suharyadi ◽  
Rini Martiwi ◽  
Eulin Karlina
Keyword(s):  
Quantitative Method ◽  
Motor Vehicle ◽  
Regression Coefficient ◽  
Strong Relationship ◽  
Tax Revenue ◽  
Large Contribution ◽  
Simple Linear Regression ◽  
Independent Variables ◽  
Local Taxes ◽  
Motorized Vehicles

Motor vehicle tax is still the second largest contributor in regional tax revenue after the Transfer of Motor Vehicle Title Fee (BBN-KB) in the DKI Jakarta area. Therefore PKB needs to be optimized because of its large contribution to tax revenue, given the increasingly rapid growth of motorized vehicles in DKI Jakarta. The purpose of this study was to determine how the influence of Motor Vehicle Tax Against Regional Tax Revenue in BPRD DKI Jakarta. The method used in this study is a quantitative method with a simple linear regression statistical analysis. The results showed that there was a significant influence between motor vehicle tax with local tax revenue of 0,933 or 93,3% while the remaining 0,067 or 6,7% explained other independent variables not included in this study. Based on the correlation test shows a very strong relationship between motor vehicle tax with local taxes of 0,966. Positive correlation shows that if the motor vehicle tax revenue gets bigger then the local tax revenue will increase. The formed regression equation is Ŷ = 2,266 + 0,841X1 illustrated that Constants (a) = 2,266 show constant values, where if the variable Motor Vehicle Tax (X1) equals zero (0) then the Local Tax (Ŷ) = 2,266. Motor Vehicle Tax (X1) regression coefficient of 0,841 means that if other independent variables have a fixed value and the Motor Vehicle Tax has increased by 1% then the Regional Tax (Y) will have an increase of 0,841. Keywords: Motor Vehicle Tax, Local Tax.

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