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 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 PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Wensy F.I. Rompas
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Quantitative Data ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Tax Collection ◽  
Local Revenue ◽  
Local Taxes

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

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 STRATEGI PENINGKATKAN PENERIMAAN RETRIBUSI PELAYANAN PASAR KOTA SERANG

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Aradea Chandra ◽  
Ernan Rustiadi ◽  
Himawan Hariyoga
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Analytical Hierarchy Process ◽  
Primary Data ◽  
Regional Autonomy ◽  
Purposive Sampling ◽  
Regional Finance ◽  
Local Revenue ◽  
Hierarchy Process ◽  
Descriptive Statistical Analysis

ABSTRACTThe era of regional autonomy requires every region to have independence in managing its regional finance in order to increase its local revenue. Market retribution is a type of retribution that can be potentially used as a source of local revenue. Serang city is one of the cities that become a merchant destination for traders from other regions due to its rapid economic development. The aim of this study is to analyze the performance of market retribution, to analyze the perception of merchants in accordance with the implementation of collection policy and to formulate the strategy to increase market retribution receipts. The primary data was obtained from interviews with the merchants and pertinent institution official that were chosen purposively (purposive sampling). Various analytical methods which were specifically implemented in order to achieve the purpose of the study are as follow: analysis of local government financial performance, descriptive statistical analysis, and analytical hierarchy process. The result of the analysis suggests that: (1) in general the performance of market retribution of Serang city in the period of 2009 to 2015 is less well; (2) according to the perception of the merchants, the endeavor of the implementation of market service retribution is running quite well; and (3) the first priority of the strategy which can be implemented in improving market retribution is the issuance of technical guidelines concerning to the attainment of market retribution collection.    Key Words: Market Retribution, Local Government Financial Performance, Strategy to Increase of Retribution Revenue, Serang City ABSTRAKEra otonomi daerah mengharuskan setiap daerah memiliki kemandirian dalam mengelola keuangan daerahnya untuk meningkatkan pendapatan asli daerahnya. Retribusi pelayanan pasar merupakan salah satu jenis retribusi yang potensial sebagai sumber pendapatan asli daerah. Kota Serang menjadi salah satu tujuan pedagang dari daerah lain untuk menjual dagangannya karena perkembangan perekonomian yang pesat. Penelitian ini bertujuan untuk: mengukur kinerja retribusi pelayanan pasar, menganalisis persepsi pedagang terhadap pelaksanaan pemungutan dan merumuskan strategi meningkatkan penerimaan retribusi pelayanan pasar. Data primer diperoleh dari wawancara dengan responden pedagang dan pejabat instansi terkait dipilih secara sengaja (purposive sampling). Metode analisis yang digunakan untuk masing-masing tujuan adalah: analisis kinerja keuangan daerah, analisis statistika deskriptif, dan proses hirarki analitik (analytical hierarchy process). Hasil dari masing-masing analisis menunjukkan bahwa: (1) secara umum kinerja retribusi pelayanan pasar Kota Serang tahun 2009 hingga 2015 kurang baik; (2) berdasarkan persepsi pedagang, upaya pelaksanaan pemungutan retribusi pelayanan pasar sudah berjalan cukup baik; dan (3) strategi prioritas pertama yang dapat diimplementasikan dalam peningkatan penerimaan retribusi pelayanan pasar adalah penerbitan petunjuk teknis pelaksanaan pemungutan retribusi pelayanan pasar.Kata Kunci: Retribusi Pelayanan Pasar, Kinerja Keuangan Pemerintah Daerah, Strategi Peningkatan Penerimaan Retribusi, Kota Serang

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 POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG

2016 ◽  
Vol 5 (2) ◽  
pp. 224
Author(s):  
Gebriany Pirade Wenur ◽  
Herman Karamoy ◽  
Jessy D. L. Warongan
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Regional Development ◽  
Qualitative Method ◽  
Central Government ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
The Future ◽  
Descriptive Approach

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)

ANALISIS PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DAN DAMPAKNYA TERHADAP TINGKAT PENGANGGURAN DI PROVINSI RIAU

2018 ◽  
Vol 3 (3) ◽  
pp. 336
Author(s):  
Suci Nurulita ◽  
Hamdani Arifulsyah ◽  
Yefni Yefni
Keyword(s):  
Economic Growth ◽  
Growth Rate ◽  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Unemployment Rate ◽  
Significant Influence ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Unemployment Rates

<em>The purpose of this research is to examine the effect of regional financial performance on economic growth and its impact on unemployment rate in Riau Province. Measurement of regional financial performance are independence ratio, effectiveness ratio, and efficiency ratio. The economic growth is measured by using the growth rate of GRDP. For unemployment is measured by the percentage of unemployment rates. The sample is 12 Local Government in Riau Province for five years research that’s from year 2011 until 2015. Data analysis used in this research is path analysis method. </em><em>The results of this study indicate that there is no significant influence between the independence ratio and effectiveness ratio of the region to the economic growth of Riau Province. As for the efficiency ratio, there is a significant influence between efficiency ratio to economic growth in Riau Province. In addition, the results of this study also shows that there is no significant influence between independence ratio and efficiency ratio of the region to the unemployment rate in Riau Province through the economic growth variable of Riau Province. As for the effectiveness ratio, there is a significant influence between effectiveness ratio to the unemployment rate through economic growth in Riau Province.</em><div><em><br /></em></div><div><em><em>Tujuan dari penelitian ini adalah untuk meneliti </em><em>pengaruh kinerja keuangan daerah terhadap pertumbuhan ekonomi dan dampaknya terhadap tingkat pengangguran di Provinsi Riau. Pengukuran kinerja keuangan daerah berupa rasio kemandirian, rasio efektifitas, dan rasio efisiensi. Pertumbuhan ekonomi pada penelitian ini diukur dengan menggunakan laju pertumbuhan PDRB atas dasar harga konstan dengan tahun dasar 2010 menurut lapangan usaha dengan migas. Untuk pengangguran diukur dengan persentase tingkat pengangguran yang ada di masing-masing daerah tersebut berdasarkan data tingkat pengangguran terbuka. Sampel penelitian ini adalah 12 Pemerintah Daerah di Provinsi Riau selama 5 tahun penelitian yaitu dari tahun 2011 hingga 2015. Analisis data yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian ini mengindikasikan bahwa tidak terdapat pengaruh yang signifikan antara rasio kemandirian dan rasio efektivitas keuangan daerah terhadap pertumbuhan ekonomi Provinsi Riau. Sedangkan untuk rasio efisiensi, terdapat pengaruh yang signifikan antara rasio efisiensi terhadap pertumbuhan ekonomi di Provinsi Riau. Selain itu, hasil penelitian ini juga menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara rasio kemandirian dan rasio efisiensi keuangan daerah terhadap tingkat pengangguran di Provinsi Riau melalui variabel pertumbuhan ekonomi Provinsi Riau. Sedangkan untuk rasio efektivitas, terdapat pengaruh yang signifikan antara rasio efektivitas terhadap tingkat pengangguran melalui pertumbuhan ekonomi di Provinsi Riau.</em></em></div>

scholarly journals Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 37-48
Author(s):  
Secillia Herjanti ◽  
I Wayan Teg Teg
Keyword(s):  
Growth Rate ◽  
Central Government ◽  
Average Growth Rate ◽  
Tax Collection ◽  
Average Growth ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes ◽  
The City ◽  
Average Contribution

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

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
Keyword(s):  
Information System ◽  
Data Collection ◽  
Institutional Arrangement ◽  
North Central ◽  
Street Lighting ◽  
Local Revenue ◽  
Local Taxes ◽  
The North ◽  
Inhibiting Factor ◽  
Research Show

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.

ANALISIS SUMBER-SUMBER PENDAPATAN ASLI DAERAH SETELAH SATU DEKADEOTONOMI DAERAH

2019 ◽  
Vol 2 (1) ◽  
pp. 30
Author(s):  
Muhammad Safar Nasir
Keyword(s):  
Growth Rate ◽  
Secondary Data ◽  
Fiscal Year ◽  
Study Analysis ◽  
Contribution Ratio ◽  
Potential Growth ◽  
Growth Ratio ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

Implementation of regional autonomy that is already more than a decade of implementatiaon of development pursued by local government through funding of local revenue (PAD). The purpose of this study analysis the contribution, knowing the potential growth rate, elasticity, as well as the estimated brag-source revenue in the future. This study uses secondary data from fiscal year 2007-2013 for the entire District Municipality in Indonesia with an analysis of the description. This research technique using the technique of contribution ratio, growth ratio, the ratio of elasticity and ratio trend analysis. These results indicate that the contribution and elasticity of PAD sources found that local taxes, and other legitimate PAD is the largest contributor to PAD in the District of Indonesian City while the levy and enterprises still contribute and elasticity is small, While the growth rate of PAD sources would have a growth rate trend fluctuatif.

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