scholarly journals Strategies of Increasing Local Taxes in the North Central Timor District

2020 ◽  
Vol 10 (2) ◽  
pp. 454
Author(s):  
Yohanes B.D. Banu ◽  
David B.W. Pandie ◽  
Petrus Kase

This research was conducted to determine the strategy for increasing local taxes implemented by the Regional Revenue Agency of Timor Tengah Utara Regency. The results of this research show that the regional taxes of North Central Timor Regency have not been running optimally because of the 9 (nine) types of taxes not all of them have contributed to the Regional Original Income. A strategy for increasing local taxes through intensification and extensification is needed. Intensification includes 1) aspects of institutional arrangement, 2) aspects of management which include processing regional tax data, determining regional tax data as well as collecting and collecting local taxes. 3) personnel aspects. while the extensification aspect is related to data collection and verification as well as socialization of local taxes. Furthermore, the ratio of the contribution of local taxes to the regional revenue of North Central Timor Regency is still insufficient, the local taxes that contribute the most to local revenue are street lighting taxes while the least contributed taxes are groundwater taxes. In the implementation of regional taxes, there are several supporting factors in the form of the availability of adequate facilities and infrastructure, adequate budget and cooperation with State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), while the inhibiting factor is the low awareness of taxpayers, unscrupulous officials. dishonest and not yet integrated local tax information system with regional income.

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Nathania Ch. E. Sasuwuk ◽  
Jullie J. Sondakh ◽  
Jessy D. L. Warongan

Realization of Regional Government budget (APBD) is one of measure instrument to see  the implementation from policies and operationalization implementation of financial regional management for optimal actualization public services. Management potential of Local Revenue (PAD) have to do with correct and appropriate in order to support the progress. The purpose of this research are to know and analyze the realization performance of regional government budget and district own source revenue potential at North Minahasa Region. The result of this research show the regional government budget of North Minahasa in terms of revenue considered good by looking from variance analyzes and tax effectiveness, expect from decentralization  degree analyzes is not good enough or low. While for expense, from variance analyzes over all is good by looking at the budget are well controlled and the impact in the North Minahasa Region for having an surplus from the allocated budget, and for compatibility analyzes expenditure are effective because realization of the expense budget not over amount that has been planned. And for the Own Source Revenue Potential for 2016-2020 seen from tax regional income are 42,78% while from regional retribution are 37,36%. Keywords: performance, government, budget, Potential, Local Revenue


Author(s):  
Amiruddin Siahaan ◽  
Zulheddi Zulheddi ◽  
Muhammad Sidik

This research are to determine: (1) the implementation of the innovative educational games method in Islamic Civilization History lessons, (2) the implementation of the media of a thousand nails in Islamic Civilization Studies lessons, and (3) the supporting and inhibiting factors in implementing the innovative use of the educational games method with the media of a thousand nails in the Fiqh lesson. The research method used is qualitative research, data collection is carried out in natural conditions and using data collection methods, namely: interview method, observation method, documentation method. The findings of the research show: (1) the implementation of the educational games innovation method in the Fiqh lesson is running well because it is driven by the creativity of the teacher by paying attention to the characteristics of the students, (2) the innovation of the implementation of learning using the media of a thousand nails is carried out by the teacher starting from planning, implementation to conclusions learning, and (3) the supporting factor for learning is the presence of media, namely the media of a thousand nails, while the inhibiting factor is the limited time.


2021 ◽  
Vol 2 (1) ◽  
pp. 30-38
Author(s):  
La Ode Abdullah

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income


Author(s):  
Aulia Ichsan ◽  
Hermanto Siregar ◽  
Endriatmo Soetarto

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.


Author(s):  
Deni Ariyanti ◽  
Resi Yudhaningsih

<p><em>This research was conducted to find out how much the effectiveness and contribution of regional taxes on Regional Original Revenue (PAD), as well as to know how the relationship between local taxes and Kendal Regency Regional Revenue (PAD). Data collection methods used are interviews and documentation. The writing method used is description and exposition. The result of the discussion is that the level of local tax effectiveness is very effective with an average of 126.49%, the criteria for regional tax contribution to regional original income are quite good with an average of 30.47%, the results of regression analysis show positive results which means the growth in number Regional Tax revenues will result in the growth of Regional Original Income, and the results of the correlation analysis show that the regional tax on Kendal District Original Revenue (PAD) has a very strong relationship with a coefficient r of 0.89 so that if the local tax increases then the Local Revenue Kendal Regency will alsoincrease.</em><br /><em>Keywords: Regional Taxes, Regional Original Revenue, Effectiveness, and Contributions.</em></p>


2005 ◽  
Vol 21 (6) ◽  
pp. 1856-1864 ◽  
Author(s):  
Jeanine Izabel Margraf Bittencourt ◽  
Rosely Magalhães de Oliveira ◽  
Ziadir Francisco Coutinho

The paracoccidioidomycosis mortality rate in the State of Paraná, Brazil (1980/1998) was analyzed using the death registry data from the Brazilian Mortality Information System and the estimated population from the Brazilian Institute of Geography and Statistics. To qualify the deaths, we deployed ICD-9 for 1980/1995 and ICD-10 for the more recent years. During this period there were 551 deaths from paracoccidioidomycosis in the State of Paraná. Most of the deaths were in male in the 30-59-year age group. The average annual mortality rate was 3.48 per million inhabitants, showing a tendency to stabilize during the study period. Paracoccidioidomycosis was the fifth cause of mortality among the predominantly chronic infectious diseases and had the highest mortality rate among the systemic mycoses. Paracoccidioidomycosis was observed in 184 counties in the State of Paraná. Most deaths were recorded in the North-Central meso-region, and the highest mortality rate occurred in the West meso-region.


2020 ◽  
Author(s):  
Tika Defitri ◽  
Elva Dona

Local tax is a tax levied by local governments to finance local development. Among the types of local taxes are taxes on motor vehicles. Motor vehicle tax is a tax levied on the ownership and / or control of a motor vehicle. The formulation of the problem is taken is how the effort to increase local revenue through taxes on motor vehicles at the Regional Finance Agency UPT Solok. The purpose of this study to determine the efforts to increase local revenue through taxes on motor vehicles at the Regional Finance Agency UPT Solok. Methods of data collection using qualitative methods which are outlines the data and provide the facts the reality experienced by the existing theories regarding local revenue through taxes on motor vehicles at the Regional Finance Agency UPT Solok. To increase local revenue, Regional Finance Agency UPT Solok made some efforts such as Super PKB, Anywhere, and SAMSAT Keliling. The conclusions drawn from the study of Regional Finance Agency UPT Solok is able to generate income through tax revenues motor vehicle, as seen in the number of motor vehicle tax revenue value continues to increase every year.


2019 ◽  
Vol 1 (1) ◽  
pp. 10-18
Author(s):  
Siti Meliyani

The purpose of this study was to determine the factors that influence the success of the Tourism Office in Supporting Local Original Revenue (PAD) in Sukabumi Regency from PAD Bumi Perkumpang Cinumpang using the first dimension Dess and Miller: (1) Targets (2) Policies (3) ) Plans. This study used a qualitative method with 6 informants and data collection techniques of observation, interviews, documentation. Data analysis procedures using the model proposed by Bogdan. The results showed that the strategy of the Department of Tourism in Supporting Regional Original Revenue (PAD) has been going well, marked by the target of local original income in the Cinumpang Campsite has increased. Targets and policies, plans, that in each dimension have been said to be good in their strategies. While the inhibiting factor is the lack of support from the public about the importance of maintaining and a tourist attraction. In conclusion, the strategy of the Department of Tourism in Supporting Local Revenue (PAD) has been going well. Keywords: Strategy, Regional Original Revenue.


2020 ◽  
Vol 3 (2) ◽  
pp. 247
Author(s):  
La Ode Muhammad Elwan

The purpose of this study was to determine the contribution of regional taxes as a source of Original Regional Revenue, regional strategies in increasing revenue sourced from local taxes, and the status of regional independence in East Kolaka Regency in the era of regional autonomy. This research uses mixed methods with purposive sampling technique. Data collection in this research was carried out through literature studies and field studies and then analyzed descriptively quantitatively using frequency tables. The results showed that in 2016-2018 the tax did not make the slightest contribution to regional income. The strategy of East Kolaka Regency in increasing Local Revenue through local taxes is by issuing local regulations on local taxes, promoting local regulations, intensifying tax collection, imposing sanctions on taxpayers who do not obey taxes, increasing the ability of the implementing apparatus, overseeing tax management officers, optimizing updating local tax potential data and looking for potential new tax types in the region. Other findings, East Kolaka Regency cannot be said to be an autonomous region that is independent in the implementation of regional autonomy because of the low financial capacity of the region and its dependence on central assistance is still quite high.  


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