scholarly journals STRATEGY TO INCREASING REAL REGIONAL INCOME OF SURABAYA

2017 ◽  
Author(s):  
wisnu putro
Keyword(s):  
Asset Management ◽  
Tax Revenue ◽  
Research Approach ◽  
Regional Finance ◽  
Management Board ◽  
Contribution Analysis ◽  
Lévy System ◽  
Target Set ◽  
The Difference ◽  
The Government

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .

scholarly journals Analisis Potensi Penerimaan Pajak Reklame di Kota Jambi Periode 2014-2016

2020 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Muhammad Syukri
Keyword(s):  
Tax Revenue ◽  
Supervision System ◽  
Research Results ◽  
Local Revenue ◽  
A Value ◽  
Target Set ◽  
The Difference ◽  
The Government ◽  
The Many ◽  
The City

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.

Polish VAT surge may subside from mid-2018

2017 ◽  
Keyword(s):  
Credit Rating ◽  
Value Added ◽  
Tax Revenue ◽  
Positive Trend ◽  
Government Budget ◽  
Short Term ◽  
Content Type ◽  
The Difference ◽  
The Government ◽  
The Eu

Significance Budget data for the first ten months show revenue from value-added tax (VAT) exceeding the forecast by 22%. That could help narrow Poland’s 'VAT gap' -- the difference between collected and potential taxes. Impacts Poland is likely to bring its VAT gap closer to the EU average in the short term. However, this positive trend may offer only a temporary reprieve for ruling PiS. Rising tax revenue will boost not only the government budget but also Poland’s credit rating.

scholarly journals THE ANALYSIS OF POTENTIAL RESTAURANT TAX REVENUE IN BANYUWANGI REGENCY

2019 ◽  
Author(s):  
Yeni Puspita ◽  
Galih Wicaksono
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Online Media ◽  
Policy Strategy ◽  
Tourism Sector ◽  
Multiplier Effect ◽  
Target Set ◽  
Tourism Destinations ◽  
The Government

Banyuwangi is a regency which promotes tourism sector, shown by several festivals and new tourism destinations. The regency has risen the multiplier effect on other sectors, especially tax revenue. This research aims at investigating the potential of restaurant’s tax as a result of improvement in tourism sector and the policy strategy organized by the government in optimizing the income from restaurant’s tax. This research was conducted through the survey and interview. This research applied mix method, the result of this research indicate that the potential of restaurant’s tax in Banyuwangi is IDR 25.768.142.679. In fact, the target set in 2016 was IDR 7.000.000.000,-. There are several strategies implemented to increase the revenue from the potential taxes of restaurant, inter alia 1) intensive socialization of food to the taxpayer 2) involving other institutions in the implementation of restaurant tax, for example the sub-district and village, 3) carefully monitoring held on taxpayers, 4) giving some administration and morals sanctions for taxpayers who disobey restaurant’s tax regulations, 5) innovation of paying restaurant’s tax by online media to facilitate the taxpayer in fulfilling tax obligations. Keywords: Target, Realization, tax potential, restaurant’s tax, policy

scholarly journals KAJIAN EFEKTIFITAS DAN KONTRIBUSI PAJAK TERHADAP PAD KABUPATEN MINAHASA UTARA

2019 ◽  
Vol 18 (3) ◽  
Author(s):  
Daysi S.M. Engka ◽  
Steeva Y.L. Tumangkeng
Keyword(s):  
Tax Revenue ◽  
Regional Government ◽  
Tax Collection ◽  
Scientific Publications ◽  
Know How ◽  
Regional Finance ◽  
Revenue Sources ◽  
Contribution Analysis ◽  
Analytical Tools

KAJIAN EFEKTIFITAS DAN KONTRIBUSI PAJAK TERHADAP PAD KABUPATEN MINAHASA UTARA Daysi S.M.Engka, Steeva Y.L.Tumangkeng Ekonomi Pembangunan-Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi   ABSTRAK Pajak daerah sebagai salah satu sumber PAD diharapkan mampu memberikan kontribusi terhadap PAD Kabupaten Minahasa Utara. Penelitian ini bertujuan untuk Mengetahui besar kontibusi pajak  terhadap pendapatan asli daerah Kabupaten Minahasa Utara,  Mengetahui tingkat efektifitas pajak daerah Kabupaten Minahasa Utara. Manfaat Penelitian  Dapat menjadi bahan masukan bagi pemerintah daerah Kabupaten Minahasa Utara dalam mengatur dan mengelolah keuangan daerah. Dapat menjadi bahan publikasi bagi pihak – pihak yang membutuhkan informasi menyangkut pajak dan PAD Kabupaten Minahasa Utara. Dengan menggunakan alat analisis Efektifitas dan Kontribusi di pakai untuk mengetahui seberapa besar tingkat efektifitas pemungutan pajak di Kabupaten Minahasa Utara dan analisis kontribusi untuk melihat peranan Pajak terhadap PAD.Luaran yang akan di hasilkan dalam penelitian ini yaitu berupa kajian Publikasi Ilmiah yang akan di muat dalam Jurnal Terakreditasi Nasional. Kata Kunci : Pajak, PAD ABSTRACT   As one of the local tax revenue sources are expected to contribute to PAD North Minahasa regency. This study aims to Know, contributing substantial tax on revenue North Minahasa Regency, Knowing the level of effectiveness of local tax North Minahasa regency. Benefits Research can be input for the regional government of North Minahasa Regency in organizing and managing the regional finance. May be the publicity material for the party - those who need the information concerning taxes and PAD North Minahasa Regency. By using analytical tools Effectiveness and Contributions in use to know how big the effectiveness of tax collection in North Minahasa Regency and contribution analysis to look at the role of Taxes on PAD.Luaran that will be generated in this study are in the form of a study of Scientific Publications that will fit in the Journal Accredited National. Keywords : Taxes, PAD

scholarly journals ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Lisa Tivani Langi ◽  
David P. E. Saerang ◽  
Jessy D.L Warongan
Keyword(s):  
Qualitative Research ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
Local Communities ◽  
Regional Finance ◽  
Local Revenue ◽  
The Difference ◽  
The Government ◽  
Descriptive Qualitative

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2

ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMAMPUAN PEMBIAYAAN KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN

2018 ◽  
Vol 2 (1) ◽  
pp. 148
Author(s):  
Rano Asoka
Keyword(s):  
Central Government ◽  
Total Revenue ◽  
Government Administration ◽  
Regional Finance ◽  
Local Revenue ◽  
Fiscal Autonomy ◽  
Analysis Technique ◽  
Target Set ◽  
District Government ◽  
The Government

ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DI KOTA TOMOHON

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maria Debora Makalew ◽  
Grace B. Nangoi ◽  
Robert Lambey
Keyword(s):  
Fiscal Year ◽  
Tax Revenue ◽  
Potential Effectiveness ◽  
Regional Finance ◽  
Tax Revenues ◽  
The Difference ◽  
The City ◽  
Year 2013

            Restaurant tax is one of the solutions to increase local revenues, since one of the region’s largest indigenous revenues is contributed by taxes in the City of Tomohon. The purpose of this research is to know the potential and effectiveness of restaurant tax in Tomohon City. The result showed that the realization of restaurant tax obtained exceeds the target of restaurant tax that has been set but the target tax restaurant has a very far difference from the potential tax restaurant. This is evidenced by the calculation of the difference between the target of restaurant tax receipts to the potential of restaurant tax revenues. The level of tax effectiveness of Tomohon City restaurant is fiscal year 2013-2016 is considered “very effective”. It can be seen from the realization of tax revenue every year that exceeds the target of tax revenue. The result of the research can be concluded that, the tax revenue of restaurants in Tomohon City has been very effective but it does not reflect the actual potential, therefor the Regional Finance Agency of Tomohon should optimize the income of restaurant tax in order to increase the local revenue.Keywords : Restaurant Tax, Admission Potential, Effectiveness

scholarly journals EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wigia A.L. Junus ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Asset Management ◽  
Financial Management ◽  
Research Method ◽  
Financial Data ◽  
Regional Finance ◽  
Management Board ◽  
Interview Technique ◽  
Regional Management ◽  
Key Informant ◽  
Descriptive Method

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.

scholarly journals ANALISIS ASSESMENT SALES RATIO PADA NILAI JUAL OBJEK PAJAK DENGAN ZONA NILAI TANAH TERHADAP STANDAR YANG DITETAPKAN IAAO

2021 ◽  
Vol 12 (2) ◽  
pp. 15
Author(s):  
Nurul Azizah Baisaku ◽  
Bambang Hendriya Guswanto ◽  
Dian Linawati
Keyword(s):  
International Association ◽  
Land Values ◽  
Tax Revenue ◽  
Central Tendency ◽  
Standard Size ◽  
Measurement Results ◽  
Standard Set ◽  
The Difference ◽  
The Government

Land values in NJOP used as a basis for taxing land are often different from land values in the Land Value Zone (ZNT). The difference in land values contained in the NJOP and ZNT causes uncertainty about local tax revenue and creates injustice for the government and the community. Based on this, an analysis of Assesment Sales Ratio (ASR) is used to determine the determination of land values in NJOP with ZNT against the standard size determined by the International Association of Assessing Officers (IAAO). The results of the ASR analysis show that the determination of NJOP in Pamijahan Village, Plumbon District, Cirebon Regency is outside the standard range set by the IAAO, which is 0.90 to 1.10 (90% -110%). This can be seen from the results of the measurement of central tendency, which is a mean of 10.53%, a median of 0.1037, and a weighted mean of 6.136%. The comparisons between components of the measurement results of the central tendency indicate the occurrence of regressivity or downtrend. The Assessment Ratio in Pamijahan Village, Plumbon District, Cirebon Regency also did not show good uniformity, as indicated by a COD value of 0.66% and a COV value of 70.02% which were outside the standard set by IAAO i.e. the minimum and maximum values for COD and COV are 5% and 20%, respectively.

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