scholarly journals The Analysis Potency of Animal Slaughterhouse Retribution and Its Contribution for Pendapatan Asli Daerah (PAD) Pontianak City

Eksos ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 65-76
Author(s):  
Atria Tiffany Widyaningsih ◽  
Sani Sani
Keyword(s):  
Its Region ◽  
Regional Government ◽  
Department Of Agriculture ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Reliable Source ◽  
The Difference ◽  
Alternative Sources ◽  
Financial Balance ◽  
Descriptive Method

Regional government financing in performing reliable government duties.  This need is increasingly perceived by the region especially since the enactment of regional autonomy in Indonesia, which began on January 1, 2001. With the autonomy, the region is encouraged to be creative to find sources of local revenue that can support regional expenditure financing.  From various alternative sources of revenue that may be levied by the regions, the Law on Regional Government setting up local taxes and levies has become a reliable source of revenue for the regions.  Since 1984 various Laws on Local Government and financial balance between center and its region. Animal Slaughterhouse that has been built is the only existing RPH in Pontianak City so that its existence is needed by the community in the management and provision of meat that is safe, healthy, whole and kosher for the needs of the surrounding population.  Animal Slaughterhouse as a slaughtering business in the provision of healthy meat should consider factors related to sanitation in both the RPH environment and the surrounding environment.  In addition to producing meat, RPH also produces additional products that can still be utilized and waste. This research will discuss the potential and contribution of animal slaughtering retribution to Pendapatan Asli Daerah (PAD) Pontianak. The method used in this research is descriptive method, that is method by collecting data which then arranged so that can be made conclusion and suggestion with aim to give systematic and accurate description about the object under research.  The data collection techniques conducted by the authors are interviews, observation and documentation. Calculation of the potential of animal slaughterhouse based on the amount of slaughter data. In 2014 - 2016 different with the Realization data in the Department of Agriculture, Fisheries and Forestry of Pontianak City, there is a difference in the number of Retributions of Cutting House Year 2014 of Rp559,327,500, and the difference of slaughterhouse levy in 2015 amounting to Rp612.642.500, whereas in the year 2016 the difference of Levies of Slaughterhouse Rp633.320.000.  From the interviews this is due to the slaughter of animals on national holidays which are not levied on retribution fees due to deductions done outside the slaughterhouse but the number of slaughters is recorded as the number of how many animals slaughtered. The existing potential should be explored more deeply because it is a source of local revenue that qualified.

THE ROLE OF ORIGINAL REGIONAL INCOME AND BALANCE FUNDS IN EFFECTIVE CAPITAL SHOPPING TO INCREASE REGIONAL INDEPENDENCE IN CENTRAL PROVINCE

ProBank ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 111-136
Author(s):  
Mulyadi Mulyadi ◽  
Endah Nawangsasi
Keyword(s):  
Central Government ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Capital Expenditures ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Analysis Technique ◽  
The Difference

His study aims to analyze the role of Local Revenue, General Allocation Funds, Special Allocation Funds and SiLpa on Capital Expenditures in Districts/Cities in Central Java Province 2016-2017. The population in this study amounted to 35 districts/cities in Central Java. The sampling technique in this study used purposive sampling and obtained a sample of 33 districts/cities in Central Java. The data analysis technique used is multiple linear regression. The  results showed that the Regional Revenue and the Difference in Budget Financing have a positive and significant effect on capital expenditure, then the General Allocation Fund and the Special  Allocation Fund have a positive but not significant effect on capital  expenditure. The results of the determination test show that capital  expenditure is influenced by variables Independent of 79.5% and  the remaining 20.5% explained by variables outside this study. So the highest contribution is PAD in contributing to Capital Expenditures, because the contribution of the Balancing Fund, namely the General Allocation Fund and the Special Allocation Fund, is relatively small, meaning that the dependence on the Central Government is small,so the conclusion is that the higher the Regional Original Revenue, the greater the authority of the regional government in implement policies so that the region can be independent.

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 Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta

Telaah Bisnis ◽  
2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Djoko Susanto ◽  
Rudy Badrudin ◽  
Nuri Marlia
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Regional Government ◽  
Regional Autonomy ◽  
Before And After ◽  
Financial Balance ◽  
Special Region

Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.

scholarly journals Implementation of The Effectiveness of Regional Autonomy in Indonesia

JEJAK ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 123-133
Author(s):  
Aminah Aminah ◽  
Evi Gantyowati ◽  
Jaka Winarna ◽  
Khairudin Khairudin ◽  
Appin Purisky Redaputri
Keyword(s):  
Success Rate ◽  
Empirical Evidence ◽  
Research Method ◽  
Quantitative Research ◽  
Public Services ◽  
Regional Government ◽  
Regional Competitiveness ◽  
Regional Autonomy ◽  
Autonomous Regions ◽  
Descriptive Method

The drive of this study is to postulate empirical evidence about the evaluation of the enactment of regional autonomy in Indonesia after the enactment of Act Number 22 Year 1999 concerning Regional Government. Exclusively, this analysis aims to evaluate the wellbeing of the community, public services and regional competitiveness in the new autonomous regions. This research was conducted in 71 new autonomous regions in the Sumatra region after the depiction of Act Number 22 of 1999 concerning Regional Government during the 2000-2018 period.  This type of research uses quantitative research. While the research method used is descriptive method, which is a research method that describes the population under study and consists of variables. The results of the study found that (1) the success rate of implementing regional autonomy for 20 years in the Sumatra region from the welfare aspect was 64.78%, meaning that the implementation of regional autonomy in the Sumatra region so far (64.78%) "has succeeded in increasing the HDI" according to the mandate of the law; (2) the level of success in implementing regional autonomy for 20 years in the Sumatra region from the aspect of regional competitiveness is 18.30%. The conclusion is that the implementation of regional autonomy in the Sumatra region has not been sufficiently successful in increasing regional competitiveness in terms of GRDP; (3) Riau Province is a region that has been very successful in implementing regional autonomy both in terms of welfare and regional competitiveness.

scholarly journals ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yosceline Mahino ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Internal Control ◽  
National Development ◽  
Tax Revenue ◽  
Collection System ◽  
Regional Autonomy ◽  
Autonomous Region ◽  
Local Revenue ◽  
Metallic Mineral ◽  
Descriptive Method ◽  
Made In

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control

scholarly journals The Implementation of Market Service Retribution Policy of Trade and Industry Department of Pekanbaru

Jurnal Niara ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 13-25
Author(s):  
Hernimawati Hernimawati ◽  
Wasiah Sufi
Keyword(s):  
Human Resources ◽  
Research Method ◽  
Civil Servant ◽  
Successful Implementation ◽  
Regional Government ◽  
Local Revenue ◽  
Self Development ◽  
The Future ◽  
Descriptive Method

The market service retribution policy is basically a part of the source of local revenue that is quite necassary which will also determine the level of a region self-development and it can also determine the target of development and the area of development in the future. This study aims to determine the implementation of market service retribution policies in the Department of Trade and Industry of Pekanbaru City along with supporting factors and barriers. The research method used is descriptive method with a qualitative approachment. The theory used is the theory of George C.Edwards III which suggests four indicators that play an important role in achieving successful implementation. The results showed that the implementation of the market service retribution policy in Disperindag Pekanbaru City has shown good results, where policies  were implemented in accordance with local regulations that have been made by the Regional Government regarding to The Market Service Retribution. However, lack of human resources as an interpreter or inner worker who is a civil servant because all this time the inner bill is an employee of honorarium, which is worried to commit fraud as well as retribution from the market service and the lack of financial or budgetary resources received due to a lack of awareness retribution in complying with regulations that have been included in the Regional  Regulations regarding payment of retribution.

scholarly journals EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Pongtuluran Andri Christian ◽  
Jullie J. Sondakh ◽  
Novi Budiarso
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Tax Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The Republic ◽  
The Government ◽  
Alternative Sources ◽  
The Right

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue

scholarly journals Politik Hukum Pajak Daerah di Kabupaten Polewali Mandar Sulawesi Barat

2018 ◽  
Vol 20 (3) ◽  
pp. 511-524
Author(s):  
Putra Astomo ◽  
Farhanuddin Farhanuddin
Keyword(s):  
Local Governments ◽  
Tax Law ◽  
Regional Government ◽  
Legal Basis ◽  
National Interests ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Finance Development ◽  
Legal Policies ◽  
Technical Regulations

Artikel ini ingin menjawab permasalahan utama terkait pajak di daerah. Dengan menggunakan pendekatan normatif, dapat digambarkan bahwa era otonomi daerah, dikaitkan dengan pajak daerah melalui asas desentralisasi, pemerintah daerah diberikan kewenangan untuk memungut pajak daerah. Pajak tersebut dalam rangka meningkatkan pendapatan asli daerah dan menyelenggarakan serta membiayai pembangunan di daerah. Dasar hukum bagi pemerintah daerah untuk memungut pajak adalah Undang-Undang Pajak Daerah dan Retribusi Daerah. Selain itu, Pemerintah Daerah juga membentuk peraturan di daerah sebagai peraturan teknis dibidang pajak daerah dan retribusi daerah. Peraturan yang dibentuk di daerah disebut politik hukum, yang merupakan kebijakan hukum negara untuk mencapai tujuan nasionalnya dengan membentuk hukum untuk mengatur sesuatu hal yang berkaitan langsung dengan kepentingan nasional. Political Law of Regional Tax in Polewali Mandar District West Sulawesi This article aims to answer the main problems related to taxes in the region. This is a normative research, aiming to describe the regional autonomy era to be associated with regional taxes through decentralization principle, local governments are given the authority to collect regional taxes. The tax is used to increase local revenue and organize the finance development in the region. The legal basis for local governments to collect taxes is the Regional Tax Law and Regional Retribution. In addition, the Regional Government also established regulations in the region as technical regulations of regional taxes and regional retribution. Regulations established in the region are called legal politics, which are the state legal policies to achieve national goals by establishing laws to regulate issues related to national interests.

scholarly journals ANALISIS TINGKAT KEMANDIRIAN DAN EFEKTIVITAS PENDAPATAN ASLI DAERAH PADA PEMERINTAH KOTA/KABUPATEN DI PROVINSI JAWA TIMUR TAHUN 2012 – 2016

2020 ◽  
Vol 5 (2) ◽  
pp. 1-12
Author(s):  
Andik Achmat Rossid ◽  
M. Taufik Hidayat
Keyword(s):  
Analytical Method ◽  
Central Government ◽  
Research Data ◽  
Central Bureau ◽  
Regional Government ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Target Set ◽  
The Government ◽  
The City

ABSTRACTThis study aims to determine the level of independence and effectiveness of local revenue in the City / Regency Government in East Java Province from 2012 to 2016. The sample of this study was 38 City / Regency Governments. This research data comes from the 2012-2016 budget realization report obtained from the Central Bureau of Statistics website. The analytical method used is the ratio of independence and effectiveness ratio of local revenue. The results show that: From the analysis of the Independence Ratio it can be said that it is very low, it is known that 33 Cities / Regencies are in a ratio between 0% -25% this happens because the Regional Government still depends on the Central Government. It is known that only the city of Surabaya is truly independent in implementing regional autonomy with a ratio of 180.84%. 4 Other cities / regencies are known to be low and moderate with a ratio between 25% -75%. Judging from the PAD Effectiveness Ratio, there are still many that are said to be quite effective, which means that the City / Regency have not been able to achieve the PAD target set, it is known that there are 19 Cities / Regencies. However, almost half of them have a very effective ratio, it is known that there are 16 cities / regencies showing that the government is able to achieve more than the target set. 3 Other cities / regencies are known to be ineffective and have not maximized the potential of the region. 

scholarly journals KEWENANGAN PEMERINTAH DAERAH TERHADAP ZONASI PENGELOLAAN WILAYAH PESISIR DAN PULAU PULAU KECIL DI PROVINSI KALIMANTAN UTARA

2019 ◽  
Vol 3 (2) ◽  
pp. 155-171
Author(s):  
Nurul Ridwan Yusuf
Keyword(s):  
Resource Management ◽  
Provincial Government ◽  
Regional Government ◽  
Legal Certainty ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Fisheries Resources ◽  
The North

ABSTRAKKewenangan Pemerintah Daerah Terhadap Zonasi Pengelolaan Wilayah Pesisir Dan Pulau-pulau Kecil Di Provinsi Kalimantan Utara oleh Nurul Ridwan Yusuf dan dibimbing oleh Dr. Marthen B. Salinding, S.H., M.H dan Dr. Marthin Balang., S.H., M.Hum. Dalam penelitian ini, rumusan masalah yang diangkat antara lain: 1. Kewenangan Pemerintah Daerah dalam Mengelola Sumberdaya Perikanan, 2. Upaya Pemerintah Daerah dalam meminimalisir konflik Pengelolaan Sumberdaya Perikanan di Provinsi Kalimantan Utara. Penelitian ini bertujuan untuk menguji secara normatif dan mengkaji isu hukum menggunakan prinsip hukum serta dengan menggunakan metodologi pendekatan peraturan perundang-undangan (statue approach) dan pendekatan kasus (case approach). dan disajikan dalam bentuk diskriptif analitik dengan menggambarkan hasil dari penelitian ini secara jelas sesuai dengan pendekatan yang dilakukan. Penelitian ini diharapkan dapat memecahkan kebuntuan dan kevacuman serta permasalahan atas kewenangan pemerintah daerah dalam pengelolaan sumberdaya perikanan berdasarkan kewenangan pemerintah provinsi Kalimantan utara, dengan rumusan masalah diantaranya tentang bagaimana implementasi kewenangan pemerintah provinsi Kalimantan utara dalam pengelolaan sumberdaya perikanan serta upaya pemerintah meminimalisir konflik pengelolaan sumberdaya perikanan. Dari hasil penelitian dapat disimpulkan bahwa konsep yang dilakukan masih bersifat sederhana dan cenderung berorientasi pada upaya memperoleh Pendapatan Asli Daerah (PAD) sehingga upaya percepatan untuk mensejahterahkan nelayan belum maksimal sebagaimana diharapkan. Terhadap kewenangan dalam pengelolaan sumberdaya perikanan pada pelaksanaannya tidak terjadi pelanggaran kewenangan akan tetapi pemerintah provinsi Kalimantan utara belum maksimal dalam memanfaatkan kewenangan yang telah diberikan untuk mensejahterahkan masyarakatnya, sedangkan terkait upaya meminimalisir konflik pengelolaan sumberdaya perikanan, pemerintah provinsi Kalimantan utara telah melakukan beberapa upaya akan tetapi upaya yang dilakukan lebih pada upaya meredam dan bersifat sementara tidak menyelesaikan permasalahan dan cenderung menimbulkan masalah diantaranya tumpang tindih daerah penangkapan ikan, kepastian hukum dan keadilan serta perlindungan bagi nelayan kecil/tradisional.Kata Kunci: Kepastian hukum, Batas Wilayah Pengelolaan, Keadilan dan Penyelesaian KonflikABSTRACTThe authority to manage fisheries resources carried out by the regional government is in accordance with the division of functions authorized by the regional government of the province of North Kalimantan and has been carried out since regional autonomy began in the region. Until now, the concept of fisheries resource management carried out by the northern Kalimantan government is still simple and tends to be oriented towards efforts to obtain Local Revenue (PAD) so that the acceleration of efforts to prosper fishermen has not been maximized as expected. Regarding the authority in the management of fisheries resources in its implementation, there is no violation of authority, but the North Kalimantan provincial government has not been maximized in utilizing the authority that has been given to the welfare of its people. In an effort to minimize conflict over fisheries resource management, the North Kalimantan provincial government has made several efforts but the efforts made are more on efforts to reduce and temporarily not solve problems and tend to cause problems including overlapping fishing areas, legal certainty and justice and protection for small fishermen /traditional.Keywords: conflict, fisheries resourc

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