scholarly journals THE EFFECT OF REGIONAL TAX REVENUE AND REGIONAL RETRIBUTION ON INCREASING REGIONAL ORIGINAL INCOME (A Case Study at the Seruyan District Financial and Asset Management Revenue Service)

2021 ◽  
Vol 12 (1) ◽  
pp. 29-39
Author(s):  
Iswanti Iswanti
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Asset Management ◽  
Tax Revenue ◽  
Local Revenue ◽  
Local Taxes ◽  
Sample Technique

The purpose of this study is to find out how much the amount ofRegional Taxes, Regional Levies and Regional Original Revenue (PAD)of Seruyan Regency in 2015-2019, as well as knowing the effect ofRegional Taxes and Regional Levies on Regional Original Income (PAD)both simultaneously and partially. The population in this study is theSeruyan Regency APBD Realization Report for the 2015-2019 fiscal year.The sample technique used in this research is judgment sampling. Theanalysis technique used in this research is descriptive statistical analysisand multiple regression. Based on the data analysis, information isobtained that the amount of Original Regional Revenue in 2015, 2016 and2019 has decreased, while in 2017 and 2018, Regional Original Incomehas increased, this indicates that the original Regional Revenue data isgrouped or does not vary.Keywords: Local Taxes, Regional Retributions, Local Revenue

scholarly journals ANALISIS EFEKTIFITAS DAN KONTRIBUSI HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI PAPUA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Usman Funangi ◽  
Julius Ary Mollet ◽  
Charly M. Bisay
Keyword(s):  
Data Analysis ◽  
Asset Management ◽  
Secondary Data ◽  
Secondary Data Analysis ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Good Measurement

The purpose of this research is to find and analyze how much the effectiveness of the local asset management and all that will be conducted in order to raise local revenue. Data used is secondary data. Analysis technique using the ratio of effectiveness and the ratio of contribution. The result shows the ratio of effectiveness and the ratio of contributed to local revenue show a fairly good measurement, this can be seen from the the percentage value. Keywords: effectiveness, contribution, local revenue.

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals The Effect of Ease of Shopping, Online Customer Reviews and Maslahah Perceptions on Gen Z Online Shopping Decisions (Case Study Of UINSI and UMKT Samarinda Students)

2021 ◽  
Vol 1 ◽  
pp. 179-193
Author(s):  
Rogaina Rogaina ◽  
Tikawati Tikawati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Online Shopping ◽  
Field Research ◽  
Customer Reviews ◽  
Online Customer Reviews ◽  
Independent Variable

This study aims to examine and analyse the effect of ease of shopping, online customer reviews and perceptions of maslahah on online shopping decisions among UINSI and UMKT Samarinda students. The type of research used is field research. The sample in this study was 198 people who had shopped online. The method of collecting data is a questionnaire is distributed online using Google form. Data analysis used multiple regression analysis. The results showed that of the three variables of ease of shopping, online customer review and perception of maslahah simultaneously affect online shopping decisions. From the calculation of SPSS 23. For the Ftest, it is known that Fcount = 187.146 > Ftable 2.65 with a significance of 0.000 < 0.5. Partially, it is known that the ease of shopping, online customer reviews and the perception of maslahah have a significant effect of online shopping decisions. In addition to the Ftest and t-test, the R2 test is known to have an R square value of 0.743 which means the magnitude of the independent variable 74.3%.

scholarly journals Pengaruh Motivasi, Kepuasan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT. Japfa Comfeed Indonesia Tbk. Unit Padang

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Lidya Martha ◽  
Riza Miawan Putra
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Multiple Regression ◽  
Employee Performance ◽  
Sampling Technique ◽  
Data Retrieval ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Sample Technique

ABSTRACTThe purpose of this study was to examine whether the effect of motivation, job satisfaction and work discipline on employee performance on PT. Japfa Comfeed Indonesia Tbk. Padang units. This study uses quantitave methods, the population in this study were 50 employees of the production departement at PT. Japfa Comfeed Indonesia Tbk. Padang Units. The sample technique used is saturated sampling technique, so that a sample of 50 people is obtained. Data retrieval is done by distributing questionnaires to the employees of PT. Japfa Comfeed Indonesia Tbk. Padang Units. The data analysis technique multiple regression. The result of the three variable tests show, motivation has a positive and significant effect on employee performance, job satisfaction has a positive and significant effect on employee performance, work discipline has a positive and significant effect on employee performance.Keywords : Motivation, Job Satisfaction, work discipline, employee performance.

scholarly journals Study of the Relation between Cultural Intelligence and Organizational Commitment among Staff Case Study (Arman Financial Institution)

2016 ◽  
Vol 10 (3) ◽  
pp. 79
Author(s):  
Ali Dolatshah ◽  
Masood Ghorban Hosseini ◽  
Masoud Ghorban hosseini
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Statistical Method ◽  
Multiple Regression ◽  
Cultural Intelligence ◽  
Financial Institution ◽  
Pearson Correlation ◽  
Significant Relation ◽  
Research Findings

This research intended to study the relation in between cultural intelligence and organizational commitment among the staff of Arman financial institute in Tehran. From all the staff in Arman financial institute by the use of available sampling 234 were selected as the sample of the research. The subjects responded to the cultural intelligence questionnaire (Ank et al., 2004) and organizational commitment (Alen and Maier 1990). The statistical method implemented in this research for data analysis revealed multiple regression and Pearson correlation. The research findings showed that there is a negative and significant relation between cultural intelligence and organizational commitment.

scholarly journals PENGARUH JUMLAH KUNJUNGAN WISATAWAN, PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN TERHADAP PAD KABUPATEN SIKKA

2021 ◽  
Vol 16 (2) ◽  
pp. 79
Author(s):  
Rieshe Rieshe ◽  
Andri Waskita Aji
Keyword(s):  
Data Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
Tax Revenue ◽  
Management Service ◽  
Analysis Technique ◽  
Dependent Variables

ABSTRACT The purpose of this research is to find out how much influence: (1) the number of tourist visits to the Sikka Regency's original income; (2) hotel tax revenue from the Sikka Regency's original regional income; and (3) restaurant tax receipts from Sikka Regency's original revenue to Sikka Regency's original revenue both partially and simultaneously at the Sikka Regional Financial Management and Asset Management Service (DPPKAD). The data analysis technique used in this study is multiple linear regression analysis. The F test, t test and R² test are processed using SPSS version 16.0. The results of data analysis with a significance of 0.05 indicate that the variable number of tourist visits and hotel tax revenue variables do not affect the original income of Sikka Regency 2016-2018. While the restaurant tax has a positive and significant effect on the original income of Sikka district 2016-2018. The results of the study simultaneously showed that the number of tourist visits, hotel tax receipts and restaurant tax receipts had a positive and significant effect on the genuine income of Sikka Regency. Independent and Dependent Variables affect 36% while 64% are explained independently by variables outside this research model.Keywords: tourist visits, hotel tax, and restaurant tax, first income of region ABSTRAK Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh: (1) jumlah kunjungan wisatawan terhadap pendapatan asli daerah Kabupaten Sikka; (2) penerimaan pajak hotel dari pendapatan asli daerah Kabupaten Sikka; dan (3) Penerimaan Pajak Restoran dari Pendapatan Asli Daerah Kabupaten Sikka terhadap Pendapatan Asli Daerah Kabupaten Sikka baik secara parsial maupun simultan di Dinas Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Sikka. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Uji F, uji t dan uji R² diolah dengan menggunakan SPSS versi 16.0. Hasil analisis data dengan signifikansi 0,05 menunjukkan bahwa variabel jumlah kunjungan wisatawan dan variabel penerimaan pajak hotel tidak berpengaruh terhadap pendapatan asli daerah Kabupaten Sikka tahun 2016-2018. Sedangkan, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah kabupaten Sikka tahun 2016-2018. Hasil penelitian secara simultan menunjukkan bahwa jumlah kunjungan wisatawan, penerimaan pajak hotel dan penerimaan pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli Kabupaten Sikka. Variabel independen dan dependen mempengaruhi 36% sedangkan 64% dijelaskan secara independen oleh variabel di luar model penelitian ini.Kata kunci: kunjungan wisatawan, pajak hotel, dan pajak restoran, pendapatan pertama daerah

scholarly journals PENGARUH REALISASI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP REALISASI PENDAPATAN ASLI DAERAH (PAD) KOTA CILEGON TAHUN 2014-2018

2020 ◽  
Vol 3 (1) ◽  
pp. 24-41
Author(s):  
Sev Rahmiyanti ◽  
Didit Prasetyo
Keyword(s):  
Time Series ◽  
User Fees ◽  
Tax Revenue ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Positive Effect

This research was conducted to determine the effect of local taxes and levies on local revenue. This study uses data on the realization of the Regional Expenditure Budget and is devoted to the data on the realization of the revenue of the original region of Cilegon which was taken over a period of five years, starting from 2014 until 2018. The data was obtained from the Badan Pengelolaan Keuangan dan Aset Kota Cilegon with the type of data used is time series data.The results of this study indicate the effect of local tax revenue and regional retribution in the city of Cilegon have a positive effect simultaneously on the increase of local revenue with a magnitude of influence of 94.8%, while partially local tax and regional levies have different influences in influencing local revenue. It can be concluded that regional taxes have a significant effect on local own-source revenues while regional user fees do not have a significant effect on regional own-source revenues.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Marce Takasili Hebimisa ◽  
Jullie J. Sondakh ◽  
Anneke Wangkar
Keyword(s):  
Tax Revenue ◽  
Regional Autonomy ◽  
The Public ◽  
Local Revenue ◽  
Local Taxes ◽  
Wealth Management ◽  
Management Area ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Analyze Data

            The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution

scholarly journals ANALISIS POTENSI DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DI KABUPATEN GUNUNGKIDUL

2018 ◽  
Vol 4 (2) ◽  
pp. 130
Author(s):  
Fitriani Hatta ◽  
Dewi Amalia
Keyword(s):  
Urban Areas ◽  
Agricultural Sector ◽  
Tax Revenue ◽  
Government Revenue ◽  
Rural And Urban Areas ◽  
Local Revenue ◽  
Local Taxes ◽  
Rural And Urban

According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3  is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %,  it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually.  The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .

scholarly journals ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Ali Kurniawan A. Suratinoyo ◽  
Harijanto Sabijono ◽  
Stanly Alexander
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Regional Development ◽  
Public Service ◽  
Analysis Method ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Structure ◽  
Descriptive Method

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.

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