Pajak Daerah dan Restribusi Daerah (PDRD) Dikaitkan dengan Pertumbuhan Investasi

2020 ◽  
Vol 2 (2) ◽  
pp. 154
Author(s):  
Fernando Hariandja
Keyword(s):  
State Government ◽  
Central Government ◽  
Tax Revenue ◽  
Tax Rates ◽  
Fiscal Autonomy ◽  
Regional Authority ◽  
The People ◽  
Direct Compensation ◽  
The Government ◽  
Investment Growth

Tax has a very important role in the life of the country, especially in the implementation of development. Tax revenue is the payment of contributions by the people to the government that are regulated in the law without direct compensation. As is the case with central government taxes, Regional Taxes have an important role in implementing state/government functions, both in the functions of regulation, budgeting, redistributive, and allocation of resources and a combination of the four. A good local tax in principle must provide adequate income for regions with the level of fiscal autonomy they have. Some regions do accommodate the function of revenue and regulation in the formulation of Regional Tax policies. The step that has not been widely considered by the regions is the provision of Regional Tax incentives to attract investment in the regions. In the current era of regional autonomy, regions are given greater authority to regulate and manage their own households. The aim is to bring government services closer to the community. Anyway, President Joko Widodo often complained about the small value of investment coming into Indonesia, one of which is caused by the irrationality of the Regional Tax rates in the eyes of investors. This paper analyzes what policies the government has taken towards PDRD, which are considered to have many of these problems to increase investment growth in Indonesia. To overcome this, the government has made several efforts, one of which is to establish the Omnibus Law. However, the formation of the Omnibus Law itself actually unwittingly has the potential to erode the regional authority to look for sources of locally-generated revenue (PAD). If PAD is reduced, automatically the level of regional dependence on funds from the central government will be even greater, and if PAD is low, then the level of local government public service to the community is also feared to be reduced.

GST - Sway On Small Scale Industries

2019 ◽  
Vol 118 (10) ◽  
pp. 365-372
Author(s):  
Jayanti.G ◽  
Dr. V.Selvam
Keyword(s):  
State Government ◽  
Tax Reform ◽  
Small Scale ◽  
Tax Revenue ◽  
Tax System ◽  
Goods And Services ◽  
Single Tax ◽  
The People ◽  
Indirect Taxes ◽  
The Government

India being a democratic and republic country, has witnessed the biggest indirect tax reform after much exploration, GST bill roll out on 1 April 2017.  The concept of this reform is for a unified country-wide tax reform system.  Enterprises particularly SMEs are caught in a state of instability.  Several taxes such s excise, service tax etc., have been subsumed with a single tax structure. it is the responsibilities of both centre and state government to shoulder the important responsibility to cater the needs of the people and the nation as a whole.  The main basis of income to the government is through levy of taxes.  To meet the so called socio-economic needs and economic growth, taxes are considered as a main source of revenue for the government.  As per Wikipedia “A tax is a mandatory financial charge or some other type of levy imposed upon tax payer by the government in order to fund various public expenditure”   it is said that tax payment is mandatory, failure to pay such taxes will be punishable under the law.   The Indian tax system is classified as direct and indirect tax.   The indirect taxes are levied on purchase, sale, and manufacture of goods and provision of service.  The indirect tax on goods and services increases its price, this can lead to inflationary trend.  Contribution of indirect taxes to total tax revenue is more than 50% in India, therefore, indirect tax is considered as a major source of tax revenue for the government, which in turn is one of source for GDP growth.  Though indirect tax is a major source of revenue, it had lot of hassles.  To overcome the major issues of indirect tax system the government of India subsumed most of the indirect tax which in turn gave birth to the concept called Goods and Service Tax.

scholarly journals ANALISIS POTENSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI SELURUH KABUPATEN/ KOTA PROVINSI MALUKU UTARA

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Riri I.C Lumikis ◽  
David P.E. Saerang ◽  
Ventje Ilat
Keyword(s):  
Central Government ◽  
Historical Data ◽  
Local Development ◽  
Financial Accounting ◽  
Tax Revenue ◽  
Government Agencies ◽  
Local Revenue ◽  
Local Taxes ◽  
Fiscal Autonomy ◽  
The Government

Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.

The Future of the American States

1936 ◽  
Vol 30 (1) ◽  
pp. 24-50 ◽  
Author(s):  
W. Brooke Graves
Keyword(s):  
State Government ◽  
Central Government ◽  
University Of Pennsylvania ◽  
Federal System ◽  
State Governments ◽  
Columbia University ◽  
American States ◽  
The People ◽  
The Future ◽  
The University

In any consideration of the future of the states, it is desirable at the outset to recall the circumstances of their development and of their entry into the Union. When the present Constitution was framed and adopted, the states were more than a century and a half old. At that time, and for many years thereafter, it was the states to which the people gave their primary allegiance. Under the Articles of Confederation, the strength of the states was so great that the central government was unable to function; when the Constitution was framed, the people were still greatly concerned about “states' rights.” This priority of the states in the federal system continued through the nineteenth century, down to the period of the Civil War; in the closing decades of that century, state government sank into the depths in an orgy of graft and corruption and inefficiency, which resulted in a wave of state constitutional restrictions, particularly upon legislative powers.At this time, when the prestige and efficiency of the state governments were at their lowest ebb, there began to appear ringing indictments of the whole state system. Most conspicuous of these were the well known writings of Professors John W. Burgess, of Columbia University, and Simon N. Patten, of the University of Pennsylvania.

scholarly journals Dominasi dan ketidakadilan negara dan korporasi dalam kasus bencana lumpur Lapindo

2017 ◽  
Vol 30 (2) ◽  
pp. 150
Author(s):  
Oman Sukmana
Keyword(s):  
Resource Management ◽  
State Government ◽  
Oil And Gas ◽  
The State ◽  
Group Discussions ◽  
Disaster Victims ◽  
The People ◽  
Data Collection Process ◽  
The Government

The domination of the state (government) and Corporate (PT LBI) in the oil and gas resource management lead Lapindo mudflow disaster that caused misery to the people. This study aims to assess the forms of domination and injustice by the state (government) and the corporation in the case of Lapindo mudflow disaster, and how Lapindo mudflow disaster victims negotiate (resist) against the state (government) and corporations in an effort to fight for their rights. This study used a qualitative approach with case study. Subjects and informantsresearch include: (1) Lapindo mudflow disaster victims; (2) group coordinator of Lapindo mudflow disaster victims; (3) Public figures Siring village, Tanggulangin, Renokenongo, Jabon, and Jatirejo, Porong district, Sidoarjo; (4) Representation of the corporation (PT. LBI); and (5) Representation of BPLS. The data collection process using the in-deepth interviews, observation, focus group discussions, and review documents. Stage processing and data analysis includes the coding process, memoing, and concept mapping. The results showed that the government (the state) and the corporation (PT LBI) action dominating the oil and gas resource management in the area of Porong district, Sidoarjo regency, East Java, resulting misery for the victims (people). Forms of injustice felt by residents Lapindo mudflow disaster victims not only related to the issue of compensation for land and building assets alone, but more than that, including various dimensions. Through a variety of collective action, such as demonstrations and negotiations, Lapindo mudflow disaster victims filed various charges, such as demands for payment of compensation for land and building assets destroyed.

scholarly journals Citizen’s Charter a Mechanism for Accountability: An Analysis of India Conditions

2021 ◽  
Vol 5 (2) ◽  
pp. 41-51
Author(s):  
Ramthanpuia Pachuau
Keyword(s):  
Public Service ◽  
Central Government ◽  
Government Policies ◽  
Administrative Reforms ◽  
The People ◽  
Official Statement ◽  
Long Time ◽  
The Government ◽  
Democratic Country

The initiatives of Citizen’s Charter are an effort in solving citizen’s problems that they encounter regularly over a long time while dealing with the government or any other organizations. It is a document of an official statement that ensures the accountability of the organization and their commitment towards the citizen in providing the quality of service. The charter aimed to revolutionize public service by empowering the people who were so long regarded as a silent spectator and a mere receiver on the government policies and programmes. In a democratic country, citizens have become more vocals towards the government responsibilities and they expect the administration not only to respond to their demands but also to foresee their needs in the future. In India, the Department of Administrative Reforms and Public Grievances in Government (DARPG) is in charge of organizing, directing, formulating, and operationalizing Citizen's Charters at the Central Government as well as States Government. However, the fulfillment of Citizen’s Charter in India faced many difficulties due to its government bureaucratic structure and resistant to change in its working system.

scholarly journals A SUSTAINABLE GROWTH OF CLEAN ENERGY IN INDIA: A TARGET 2022

2021 ◽  
Vol 9 (2) ◽  
pp. 1069-1076
Author(s):  
Ashish Singhal, Et. al.
Keyword(s):  
Solar Energy ◽  
State Government ◽  
Prime Minister ◽  
Clean Energy ◽  
Sustainable Growth ◽  
Energy Demands ◽  
The People ◽  
The Government ◽  
Set Up ◽  
Energy Aspects

The extenuation of non-conventional global energy demands and changing environments is one of the most important ingredients in recent days. A case is about the study of sun energy acquired as clean energy by the government of India (GOI). GOI announced the various schemes for solar energy (SE) in the last decades because of the tremendous growth of solar energy aspects for the non-conventional sources with the support of central and state government. This article covered the progress of solar energy in India with major achievements. In this review article, the authors are trying to show the targets of the government of India (GOI) by 2022 and his vintage battle to set up a plant of solar or clean energy in India. This paper also emphasizes the different policies of GOI to schooling the people for creating the jobs in different projects like “Make in India”. This paper projected the work of the dynamic Prime Minister of India Mr. Narendra Modi and his bravura performance to increase the targets 100 GW solar energy by 2022.

scholarly journals PENGUATAN PERAN APARATUR PEMERINTAHAN DESA DALAM MELAKSANAKAN TUGAS PEMERINTAHAN DESA DI KABUPATEN INDRAMAYU JAWA BARAT

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Rasji Rasji
Keyword(s):  
Central Government ◽  
Government Officials ◽  
Village Community ◽  
The People ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Technical Guidance

Village government is the lowest level of government in the Government of the Republic of Indonesia. Its existence is very strategic for the implementation of programs of the central government, local government, and the wishes of the village community, so that the village government can help create a balance between the goals desired by the state and those desired by the people, namely the welfare of the people. For this reason, the role of village government officials is important to achieve the success of implementing village government tasks. In fact, there are still many village government officials who have not been able to carry out their duties and authorities properly and correctly. How are efforts to strengthen the role of village government officials so that they are able to carry out their duties and authority properly and correctly? One effort that can be done is to provide technical guidance to village government officials regarding village governance, the duties and authorities of village government officials, as well as the preparation of village regulations. Through this activity, it is hoped that the role of the village government apparatus in carrying out their duties and authorities will be strong, so that their duties and authorities can be carried out properly and correctlyABSTRAK;Pemerintahan desa adalah tingkat pemerintahan terendah di dalam Pemerintahan Negara Republik Indonesia. Keberadaannya sangat strategis bagi penerapan program pemerintah pusat, pemerintah daerah, dan keinginan masyarakat desa, sehingga pemerintah desa dapat membantu terciptanya keseimbangan tujuan yang diinginkan oleh negara dan yang diinginkan oleh rakyat yaitu kesejahteraan rakyat. Untuk itu peran aparatur pemerintahan desa menjadi penting untuk mencapai keberhasilan pelaksanaan tugas pemerintahan desa. Pada kenyataannya masih banyak aparatur pemerintahan desa yang belum dapat melaksanakan tugas dan wewenangnya dengan baik dan benar. Bagaimana upaya menguatkan peran aparatur pemerintahan desa, agar mampu menjalankan tugas dan wewenangnya secara baik dan benar? Salah satu upaya yang dapat dilakukan adalah memberikan bimbingan teknis kepada aparatur pemerintahan desa mengenai pemerintahan desa, tugas dan wewenang aparatur pemerintah desa, maupun penyusunan peraturan desa. Melalui kegiatan ini diharapkan peran aparatur pemerintahan desa dalam melaksanakan tugas dan wewenangnya menjadi kuat, sehingga tugas dan wewenangnya dapat dilaksanakan dengan baik dan benar.

Trends of centre–state relations in India under the neo-liberal regime

2018 ◽  
Vol 5 (1) ◽  
pp. 83-91 ◽  
Author(s):  
Prabhat Patnaik
Keyword(s):  
Interest Rates ◽  
State Government ◽  
Central Government ◽  
The State ◽  
State Governments ◽  
Tax Rates ◽  
Economic Role ◽  
Goods And Services ◽  
Role Of The State ◽  
Financial Strength

India had been envisioned as a federation by our Constitution makers, and so states were assigned some important subjects in which the centre could have no or only limited authority. Thus state governments run by opposition parties could pursue policies different from those of the Central Government in a number of ways. But since the onset of economic ‘liberalisation’ beginning with the late 1980s the financial strength and economic role of the state governments have been constantly undermined. This came, first, through the raising of interest rates to attract foreign finance capital, which created budgetary crises for the states since they fell under heavy debt simply to pay interest on existing debt. Neo-liberal policies were then imposed on them by Finance Commissions which made compliance with these compulsory for centre’s financial assistance. More recently the states’ powers have been further curtailed by the Goods and Services Tax, which has deprived the state government of the power to determine tax rates on goods produced within the states. Another means to the same end has been the centre’s trade agreements with foreign countries, with no reference made to states whose products thereby may be priced out of the market. The demonetisation of 2016, which impacted so destructively on employment and the cooperative sector in the states, was also undertaken by the centre without any reference to the states.

Structural breaks in the central government taxes in India, 1950-1951 to 2013-2014

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anita Rath
Keyword(s):  
Structural Breaks ◽  
Central Government ◽  
Empirical Literature ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Structure ◽  
Relative Significance ◽  
Content Type ◽  
Simulation Exercise ◽  
Tax Regimes

Purpose The purpose of this paper is to find out the factors contributing to major shifts in the growth of tax revenue through the estimation of structural breaks and analysis of major tax regimes. Recent contributions to optimal tax theory and empirical literature on the Laffer curve effect, based on elasticity of taxable income, challenge the settled understanding on the rate-revenue relationship. In this backdrop, the objective of the paper is to find out the relative significance of changes in tax rate, tax base and administrative reforms in affecting the growth of tax revenue in India. The paper considers tax data spanning a period of six and half decades for five major components of direct and indirect taxes (corporation, personal income, customs, excise and service) of the central government of India. Design/methodology/approach Unknown break point(s) – single and multiple – in the tax structure are identified by using the Quandt-Andrews and Bai-Perron econometric tests. These tests were conducted for two models of growth of taxes (tax revenue and tax-NDP ratio) estimated using semi-log functions. A simulation exercise was conducted to find out the robustness of the results by varying the trimming parameter and number of breaks. An analytical framework is used to understand the factors associated with these breaks. Findings There is more than one break identified for every tax component as per the results of Bai–Perron test. The simulation exercise suggests that estimated breakpoints are mostly robust. Economic growth, structural changes in the economy, simplification and rationalization of tax structure, tax competition, policies such as liberalization have contributed to the changing tax regimes. Results of this study suggest that high tax rates have not been, in particular, detrimental to achieving growth in revenue and factors other than changes in tax rates have been more prominent in bringing about the shifts. Originality/value This is, perhaps, the first paper exploring the multiple structural breaks in the fiscal variables in India. It offers an understanding of the changing regimes of central government taxes and the underlying factors for the same.

scholarly journals Expenditure on sports and leisure by the Government of the State of Piauí

2020 ◽  
Vol 32 (1) ◽  
Author(s):  
Edmilson Santos Dos Santos ◽  
Luciano Juchem ◽  
Luiz Alcides Ramires Maduro
Keyword(s):  
State Government ◽  
Quantitative Data ◽  
Government Expenditure ◽  
Social Assistance ◽  
The State ◽  
Descriptive Statistics ◽  
Tax Revenue ◽  
Spending Behavior ◽  
The Government ◽  
Social Agendas

The present study aimed to analyze the participation of the government of Piauí in the bottom-up funding of sport and leisure public policies from 2013 to 2017, embracing four aspects: (1) comparison of expenditure with tax revenue; (2) comparison of expenditure with other social agendas, notably Social Assistance and Culture; (3) identifying the spending behavior regarding subfunctions; (4) analyzing the efficiency in resource liquidation comparatively. Quantitative data were collected from the National Treasure website and submitted to descriptive statistics. In a conclusive manner, the study indicated that: (a) state government expenditure with the SLF is far shorter than the estimated by the II National Sport Conference; (b) expenditure has not followed the positive revenue variation during the period; (c) when compared to Social Assistance and Culture, Sport and Leisure has been the less considered area on the government’s agenda; (d) there has been an abrupt chance in the government’s agenda towards performance sport; (e) the government acts in an efficient way regarding the liquidation of planned resources.

Sign in / Sign up

Export Citation Format

Share Document