scholarly journals UPAYA MENINGKATKAN PENDAPATAN DAERAH MELALUI PAJAK KENDARAAN BERMOTOR PADA BADAN KEUANGAN DAERAH UPT KOTA SOLOK

2020 ◽  
Author(s):  
Tika Defitri ◽  
Elva Dona
Keyword(s):  
Data Collection ◽  
Qualitative Methods ◽  
Local Governments ◽  
Motor Vehicle ◽  
Local Development ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Regional Finance ◽  
Local Revenue ◽  
Local Taxes

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.

scholarly journals Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Analysis Method ◽  
Local Taxes ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

scholarly journals Pelaksanaan Prinsip Pelayanan Publik SAMSAT Medan Selatan dalam Meningkatkan Pemungutan Pajak Kendaraan Bermotor Roda Dua

2019 ◽  
Vol 1 (1) ◽  
pp. 28-34
Author(s):  
Dinda Emilia ◽  
Muhammad Husni Thamrin Nasution ◽  
Rosmala Dewi ◽  
Indra Muda
Keyword(s):  
Data Collection ◽  
Public Service ◽  
Qualitative Method ◽  
Public Services ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Tax Collection ◽  
The Public ◽  
Descriptive Qualitative

Public services is a form of service provided by the bureaucracy or government to the public with the following problems : how does the implementation of Samsat Medan Selatan public service principles in increasing tax collection of motor vehicle tax, this research uses a descriptive qualitative method that uses data collection techniques, observation, interview, and documentation. Quite good but if seen from the realization of the tax revenue of two- wheeled motorbikes there was a decrease from 2016 to 2017 based on the results of the study it can be concluded that the Samsat southern field public service principle in increasing tax collection oftwo-wheeled motor vehicles is good enough, but what needs to be improved is how to motivate the public to want to participate in pay tax especially two-wheeled motor vehicles.

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%.

scholarly journals ANALISIS PERBANDINGAN JUMLAH ALAT BERAT DENGAN PENERIMAAN PEMUNGUTAN PAJAK DARI TAHUN KE TAHUN DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH SULAWESI UTARA

2020 ◽  
Vol 15 (2) ◽  
pp. 235
Author(s):  
Hana Glorya Karels ◽  
Herman Karamoy ◽  
Meily Y. B. Kalalo
Keyword(s):  
Qualitative Research ◽  
Local Governments ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Heavy Vehicle ◽  
Local Revenue ◽  
State Revenue ◽  
North Sulawesi ◽  
Revenue Sources ◽  
Heavy Equipment

Local governments always need local revenue sources that can support regional expenditure financing from various alternative revenue sources that may be collected by the region. Tax as the biggest source of state revenue has a tendency to increase from year to year. One of them is the motor vehicle tax, especially the heavy vehicle motor vehicle tax. The purpose of this study is to analyze the magnitude of the comparison of the number of heavy equipment from year to year with existing tax revenue, analyze its contribution in increasing local revenue and the obstacles faced in heavy equipment tax collection in North Sulawesi using descriptive qualitative research methods. Research results show that the number of heavy equipment that exists with the amount that pays heavy equipment tax has an unbalanced comparison from year to year. With an average number of revenues or tax realization of heavy equipment in the last 3 (three) years amounting to Rp. 198,250,854. The average heavy equipment tax contribution from 2016 to 2018 is only 0.18%, which shows very poor criteria. The existence of a lawsuit from the association of owners and users of heavy equipment that is still in the process of being one of the obstacles of collecting heavy equipment tax itself.

scholarly journals ANALISISIS KEWENANGAN PEMERINTAHAN DAERAH DALAM MENAMBAH PAD DI KABUPATEN MAYBRAT PROVINSI PAPUA BARAT

2020 ◽  
Vol 3 (3) ◽  
pp. 18-27
Author(s):  
Bernard Sagrim ◽  
Khasan Effendy ◽  
Ngadisah ◽  
Sampara Lukman
Keyword(s):  
Human Nature ◽  
Local Governments ◽  
Regional Government ◽  
Autonomous Region ◽  
Regional Finance ◽  
Local Revenue ◽  
Local Taxes ◽  
West Papua ◽  
District Government ◽  
Papua Barat

Maybrat Regency is one of the provinces located in West Papua province which was formed based on Law No. 13 of 2009 as a result of the division of Sorong Regency. As a new autonomous region, Maybrat Regency needs to increase local revenue (PAD) for the welfare of its people. Original Regional Income is a picture of the potential for regional finance which is generally based on local taxes and levies. Until now, the regional government of Maybrat district has not played an optimal role in increasing PAD. This study aims to analyze the authority possessed by the Maybrat district government in an effort to increase local revenue. This research uses a qualitative design using the post positivism paradigm, which seeks to reveal a social reality that ontologically can never be fully understood due to the limitations of human nature. The research results reveal that in the context of special autonomy, it gives wider authority to local governments in optimizing all the potential that exists to increase local revenue (PAD), such as in terms of managing the economy, governance, service affairs and cooperation with other parties.

scholarly journals Analisis Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah di Kabupaten Tanjung Jabung Barat

2018 ◽  
Vol 18 (3) ◽  
pp. 468
Author(s):  
Pantun Bukit ◽  
Hana Tamara Putri
Keyword(s):  
Data Analysis ◽  
Natural Resources ◽  
Local Governments ◽  
Tax Revenue ◽  
Research Subject ◽  
Analysis Method ◽  
Regional Finance ◽  
Local Revenue ◽  
Regression Approach ◽  
The Government

Tax areas as one of the components of the Original Local Revenue (PAD) which is given by the local Government to residents who stay in their jurisdiction without obtaining the consideration from the local governments that collect taxes area. Tanjung Jabung Barat District is one of the strategic areas and it has a potential of natural resources which is relatively large. The strategies and policies of financial development in Tanjung Jabung Barat is directed at the improvement of the effectiveness as well as the effectiveness of regional finance. One of the strategies is through the optimization of local tax receipts as a source of Original Local Revenue (PAD). This research aimed at investigating the magnitude of the potential and the local tax capacity in Tanjung Jabung Barat District of 2018. This research also intended to know the implementation of tax effort which has been attempted in Tanjung Jabung Barat District. Last, this research aimed at knowing the extent to which the original revenue dependency area toward the acceptance of tax areas in Tanjung Jabung Barat District.The data were collected through survey and direct observation to the research subject through the coordination with related agencies. In data analysis method, Diagrams Cartesius, Regression approach to Tax Business, Estimation and Elasticity Tax Formulas, analysis of Overlay and analysis of Potential local tax were used. The results of this research are expected to give input to the Government of Tanjung Jabung Barat in arranging the strategies and policies in optimizing the Local Tax Revenue.

scholarly journals ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KANTOR PAJAK PRATAMA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Javier Sondakh ◽  
Jenny Morasa ◽  
Heince Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Local Development ◽  
Tax Compliance ◽  
Secondary Data ◽  
Tax Revenue ◽  
Small Community ◽  
Finance Minister ◽  
Tax Payments ◽  
Primary Service

In accordance with the decision of the finance minister 34/PMK.03/2005 UN taxation philosophy about sharing property tax revenues between the central government and local governments that receive the proceeds of land and building tax is directed for the purpose of public interest, then the proceeds from the PBB constitutes acceptance of the State which must be shared between the central government and local governments. The purpose of this study was to determine the level of tax compliance in Target and Realization of Land and Building Tax payments. Sources of data used in this study is secondary data is data that comes from the Tax Office Primary service Manado. The results showed that the Land and Building Tax Revenue in theperiod of four years from 2008-2011 continued to increase except in the year 2009. In general, most people are aware of their obligations as citizens of Indonesia are good and they are aware that taxes are a form of public participation in local development to better developed and developing countries. Also there is a small community is not aware of its obligations as a taxpayer PBB.

scholarly journals Pengaruh Kepatuhan Wajib Pajak Terhadap Peningkatan Pendapatan Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Enrekang

2020 ◽  
Vol 6 (3) ◽  
pp. 381-394
Author(s):  
Riswanto Riswanto ◽  
Lukman Hakim ◽  
Haerana Haerana
Keyword(s):  
Data Collection ◽  
Direct Effect ◽  
Significant Relationship ◽  
Quantitative Research ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Tax Revenue

ABSTRACTThe purpose of this study was to determine taxpayer compliance, increase in tax revenue  and the effect of taxpayer compliance on the increase in motor vehicle tax revenue at Samsat Office of  Mamuju Regency. This study used quantitative. The number of samples was 99 taxpayers registered at Samsat Office of  Mamuju Regenc. Data collection techniques were observation, questionnaires  and documentation. The type of research used quantitative research. The results showed that there was a direct effect of taxpayer compliance on the increase in motor vehicle tax revenue at the Samsat Office of Mamuju Regency. Based on the results of the study showed that there was a positive and significant relationship so there was an effect of tax compliance (x) on an increase in motor vehicle tax revenue (y) in the Samsat Office of Mamuju Regency by 54.9% and the remaining 45.1% was influenced by other variables not examined in this research. From the results of this study known that there were still several important indicators that still needed more attention to increase tax revenue in Mamuju Regency.Keywords: Taxpayer compliance, Increased tax revenue

Causes of mortality to the endangered Southern Cassowary Casuarius casuarius johnsonii in Queensland, Australia

2006 ◽  
Vol 12 (3) ◽  
pp. 175 ◽  
Author(s):  
Christopher P. Kofron ◽  
Angela Chapman
Keyword(s):  
Cause Of Death ◽  
State Government ◽  
Local Governments ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
North East ◽  
Public Commitment ◽  
Causes Of Mortality ◽  
Commonwealth Government ◽  
Casuarius Casuarius

The Southern Cassowary Casuarius casuarius johnsonii is endemic to north-east Queensland, Australia, where it inhabits tropical rainforest. Of the total former cassowary habitat, only 20-25% remains, with much of this under pressure for development. The species is listed as endangered by both the Australian Commonwealth Government and the Queensland State Government. The Queensland Parks and Wildlife Service (2002) estimated 1 500?2500 adult Southern Cassowaries remain. The primary cause of the species' decline is habitat loss and fragmentation, with motor vehicle strikes and dog attacks considered major threats for local populations. The purpose of this paper, therefore, is to quantify the causes of mortality to Southern Cassowaries, including motor vehicle strikes and dog attacks, which have not previously been quantified. We obtained data for 140 cassowary deaths from the Queensland Parks and Wildlife Service, local government councils and persons having experiences with cassowaries. The leading cause of death for 110 cassowaries from 1986?2004 was motor vehicle strikes (55%), and the second leading cause of death was dog attacks (18%). Together, motor vehicles and dogs caused 74% of the cassowary mortalities for which the causes of death could be determined. Seventy-nine of the recorded cassowary deaths (63%) were in the Mission Beach area, suggesting this loca! population is under tremendous pressure. We expect cassowary numbers to continue to decline, especially in the Mission Beach area. We encourage the Commonwealth, State and relevant local governments to fully implement recovery actions. We believe the goal of conserving the Southern Cassowary and its habitat in perpetuity is attainable, but it will require public commitment and political will.

scholarly journals PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR

2019 ◽  
Vol 6 (1) ◽  
pp. 7-12
Author(s):  
Dede Suleman
Keyword(s):  
Significant Influence ◽  
Local Governments ◽  
Tax Revenue ◽  
Tax Rate ◽  
Local Taxes ◽  
Tax Revenues ◽  
Big Picture ◽  
The Subject ◽  
Target Set

one of the local taxes is restaurant tax. in this research, it will give a big picture of contributing restaurant tax to Jakarta Timuel's original revenue. Regional taxes are divided into three types, taxes levied by local governments, taxes collected based on national regulations, but income tariffs made by local governments. Restaurant tax is a service provided by payment, a service provided by a restaurant called service includes the sale of food and / or drinks consumed by the buyer, whether consumed at the service place or elsewhere. The subject of restaurant tax is an individual or entity that makes payments to restaurants or restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run restaurants. The restaurant tax rate set is 10%. restaurant tax revenue increases every year and can exceed the target set only in 2014 restaurant tax revenue is only 82%. restaurant tax contribution increases every year for East Jakarta administrative city tax revenues, which has a significant influence in 2014 amounting to 46.78% and 2015 at 50.19% and 2016 at 55.69% 

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