Pengaruh Dana Perimbangan dan Kemandirian Keuangan Daerah terhadap Kesejahteraan Masyarakat pada Kabupaten dan Kota di Jawa Barat Tahun 2011 – 2014

The purpose of this study is to determine the effect of intergovernmental transfers fund and the region's autonomy in financing public welfare at local government (municipal and districts) in West Java. This research employs survey with verification approach, and documentation as data collection techniques. Financial data is taken from the report of the budget realization published by the Directorate General of Fiscal Balance (DJPK), the Ministry of Finance of the Republic of Indonesia. The the data of public welfare is taken from the report of human development index (HDI) published by the central agency statistics (BPS) in 2011-2014. The results show that increasing the amount of intergovernmental transfers fund and the level of the region's autonomy in finance have impacts in improving the HDI as a measurement of public welfare

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Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi

Jurnal Paradigma Ekonomika ◽

10.22437/paradigma.v14i1.6609 ◽

2019 ◽

Vol 14 (1) ◽

pp. 27-36

Author(s):

Venny Tria Vanesha ◽

Selamet Rahmadi ◽

Parmadi Parmadi

Keyword(s):

Panel Data ◽

Regression Models ◽

Capital Expenditure ◽

Panel Data Regression ◽

Data Regression ◽

Directorate General ◽

Fiscal Balance ◽

Ministry Of Finance ◽

The Republic

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.

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PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH

Jurnal Wahana Akuntansi ◽

10.21009/wahana.14.016 ◽

2019 ◽

Vol 14 (1) ◽

pp. 85-100

Author(s):

Safiul Huda ◽

Ati Sumiati

Keyword(s):

Coefficient Of Determination ◽

Capital Expenditures ◽

Central Java ◽

Analysis Technique ◽

Directorate General ◽

Fiscal Balance ◽

Ministry Of Finance ◽

The Republic ◽

Central Java Province ◽

F Statistics

This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.

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EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI SUB PAJAK DAERAH DI KABUPATEN MALUKU TENGGARA BARAT

JURNAL STIE SEMARANG ◽

10.33747/stiesmg.v11i1.335 ◽

2019 ◽

Vol 11 (1) ◽

pp. 01-20

Author(s):

Paulus Leliak ◽

Gatot Sasongko

Keyword(s):

Asset Management ◽

Secondary Data ◽

Street Lighting ◽

Tax Revenues ◽

Rural And Urban ◽

Directorate General ◽

Fiscal Balance ◽

Ministry Of Finance ◽

The Republic ◽

Quantitative Descriptive

The purpose of this study was to determine the efficiency of local tax revenues, the contribution of sub-regional taxes to local taxes, the effectiveness of local tax revenues and sub-regional taxes. The research method is quantitative descriptive with secondary data from the Regional Revenue Agency in West Southeast Maluku Regency, West Southeast Maluku District Financial and Asset Management Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia in 2012 - 2016. The result is inefficiencies in tax collection area. The highest sub-regional tax contributions are taxes on non-metal minerals and rocks, under restaurant tax and street lighting taxes. Regional tax effectiveness is categorized as less effective. The effectiveness of regional sub-tax namely hotel tax and tax on non-metal minerals and rocks is categorized as very effective; advertisement tax, street lighting tax and acquisition fee for land and building rights are categorized as quite effective; advertisement tax, entertainment tax and rural and urban land and building tax are categorized as ineffective.

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Perkembangan Kemandirian Keuangan Daerah Kabupaten/Kota Di Provinsi Papua

JFRES Journal of Fiscal Regional And Economy Studies ◽

10.36883/jfres.v4i2.58 ◽

2021 ◽

Vol 4 (2) ◽

pp. 1-7

Author(s):

Albertus Girik Allo

Keyword(s):

Local Government ◽

Financial Independence ◽

West Papua ◽

Directorate General ◽

Fiscal Balance ◽

Ministry Of Finance ◽

The Republic

Law Number 22 of 1999 on Local Government has changed the system of government in Indonesia to become decentralized, including those related to finance. The purpose of this study is to see the trend of financial independence in the districts/cities in West Papua Province. The measure used to assess this is the ratio of regional financial effectiveness and the degree of fiscal independence. The data used is sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia period 2010 – 2019. The results of the analysis show that the financial effectiveness ratio of districts/cities in West Papua Province has been very effective. However, the degree of fiscal independence shows the opposite condition, where all districts/cities in West Papua Province are still in “belum mandiri” category.

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PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT

Jurnal Akuntansi, Bisnis dan Ekonomi ◽

10.33197/jabe.vol4.iss2.2018.183 ◽

2018 ◽

Vol 4 (2) ◽

pp. 1249-1262

Author(s):

LISNA LISNAWATI

Keyword(s):

Research Method ◽

Bivariate Analysis ◽

Fiscal Capacity ◽

Descriptive Research ◽

Local Taxes ◽

Directorate General ◽

Ministry Of Finance ◽

The Republic ◽

Financial Balance ◽

Simple Regression

This study aims to analyze the effect of Regional Tax Potential on Regional Original Revenue and Fiscal Capacity in Districts / Cities in West Java in 2012 to 2016. The data used in this study was obtained from the Local Tax Target Report, Budget Realization Report and Fiscal Capacity Index (IKF ) from 2012 to 2016 issued by the Directorate General of Financial Balance (DGT) of the Ministry of Finance of the Republic of Indonesia. The research method used in this study is a descriptive research method that uses a quantitative analysis approach. The purpose of this descriptive research is to make a description of the facts, nature, relationships, and influences between the phenomena investigated. The research instrument used is Simple Regression, which is one method of bivariate analysis. The results of the study and hypothesis testing showed that the Potential of Local Taxes had a significant effect on Regional Original Revenue and that the Potential of Regional Taxes did not significantly influence Fiscal Capacity.

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ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE

Dinasti International Journal of Digital Business Management ◽

10.31933/dijdbm.v1i1.73 ◽

2020 ◽

Vol 1 (1) ◽

pp. 11-28

Author(s):

Agus Bandiyono ◽

Rama Daneshwara

Keyword(s):

Director General ◽

Regional Office ◽

The North ◽

Pilot Model ◽

Library Research ◽

Excellent Service ◽

Directorate General ◽

Document Collection ◽

Ministry Of Finance ◽

The Republic

This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.

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Peranan Pengeluaran Pemerintah Daerah Kabupaten Lumajang Dalam Peningkatan Kualitas Penduduk

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v8i2.320 ◽

2018 ◽

Vol 8 (2) ◽

pp. 72-85

Author(s):

Suherman Suherman ◽

Musaiyadi Musaiyadi ◽

Dika Huriyatul Mukaromah

Keyword(s):

Health Sector ◽

Secondary Data ◽

Economic Education ◽

Government Expenditures ◽

Education And Health ◽

Directorate General ◽

Fiscal Balance ◽

The Republic ◽

Quality Of The Population

This study describes the effect of government expenditures in economic, education, and health sectors toward the quality index of the population in Lumajang regency. Jenis data yang digunakan dalam penelitian ini adalah data sekunder , diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia, Badan Pusat Statistik Jawa Timur dan Kabupaten Lumajang. The type of data used in this study is secondary data, obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia, Central Statistics Agency of East Java and Lumajang District. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Data analysis method used in this research is multiple linear regressions. Dari hasil analisis diperoleh kesimpulan: pengeluaran pemerintah sektor ekonomi dan pendidikan ber pengaruh signifikan statistik From the analysis results obtained conclusion: government expenditures of economic and education sectors have significant statistical influenceterhadap peningkatan kualitas penduduk di Kabupaten Lumajang sedangkan sektor kesehatan tidak berpengaruh dalam peningkatan kualitas penduduk di Kabupaten Lumajang. toward improving the quality of the population in Lumajang district while the health sector has no effect in improving the quality of the population in Lumajang Regency. Rekomendasi yang bisa diajukan dari hasil penelitian ini adalah p emerintah Kabupaten Lumajang tetap mempertahankan nilai pengelu a ran di Recommendations can be submitted from the results of this study are Lumajang government must retains a value of expand in sektor ekonomi dan sek tor pendidikan, dan perlu menambah jumlah pengeluaran di sek tor kesehatan agar pengeluaran ini berpengaruh signifikan terhadap pembangunan kualitas penduduk di Kabupaten Lumajang . economic and education sectors, and they need to increase the amount of spending in the health sector so that this spending significant effect on the development of population quality in Lumajang.

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PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA OTONOMI KHUSUS DAN TINGKAT KEMISKINAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI ACEH

J-MIND (Jurnal Manajemen Indonesia) ◽

10.29103/j-mind.v5i1.3423 ◽

2021 ◽

Vol 5 (1) ◽

pp. 14

Author(s):

Machfud Machfud ◽

Asnawi Asnawi ◽

Naz'aina Naz'aina

Keyword(s):

Research Data ◽

Analysis Method ◽

Financial Independence ◽

Panel Data Regression ◽

Data Regression ◽

Aceh Province ◽

Directorate General ◽

Fiscal Balance ◽

Ministry Of Finance ◽

Poverty Levels

ABSTRACT This study aims to examine the effect of Regional Original Revenue, Balancing Funds, Special Autonomy Funds, and poverty levels on the level of local financial independence. The research data used is a combination of cross section with time series in 23 regencies / cities in Aceh Province during 2013-2018, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 9. The results of this study prove that the Regional Original Revenue has a positive and significant effect on the level of regional financial independence, while the balance funds and special autonomy funds have a negative and significant effect on the level of regional financial independence. The poverty does not significantly influence the level of regional financial independence. Keywords : Regional Original Revenue, Balancing Fund, Special Autonomy Funds, Poverty Levels and Financial Independency Ratio

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Analisis Kemampuan Keuangan Daerah Pada Daerah Tertinggal di Provinsi Sulawesi Tengah

Jurnal Kajian Ilmiah ◽

10.31599/jki.v21i1.324 ◽

2021 ◽

Vol 21 (1) ◽

pp. 45-54

Author(s):

Rycha Kuwara Sari ◽

Choiroel Woestho ◽

Milda Handayani

Keyword(s):

Research Method ◽

Development Activity ◽

Index Method ◽

Financial Capacity ◽

Descriptive Research ◽

Capability Index ◽

Directorate General ◽

Fiscal Balance ◽

Ministry Of Finance ◽

Capacity Index

The regional capacity in managing the budget as reflected in the Regional Revenue and Expenditure Budget (APBD) means describing how the region's ability to finance any development activity by applying the principle of equity and justice by using regional potential. The research methodology used is descriptive research method. This method was chosen by the researcher in order to obtain an overview of various actual information in detail which is described in the aspect of regional financial capacity as measured by PAD share, PAD growth and PAD elasticity which are then combined into the regional financial capacity index method. The data selected is panel data in the form of the Regional Revenue and Expenditure Budget from 9 Districts / Cities that are categorized as disadvantaged areas during the 2015-2019 period which were obtained from the Directorate General of Fiscal Balance, Ministry of Finance. The results obtained are 6 districts that are classified as high regional financial capacity, 2 districts are classified as medium and 1 district are classified as low. Keywords: Disadvantaged Regions, PAD Growth, PAD Elasticity, Regional Financial Capability Index, Share of PAD, Abstrak Kemampuan daerah dalam mengelola anggaran yang tercermin dalam Anggaran Pendapatan dan Belanja Daerah (APBD) berarti menggambarkan bagaimana kemampuan daerah dalam membiayai setiap kegiatan pembangunan dengan menerapkan prinsip pemerataan dan berkeadilan dengan menggunakan potensi daerah. Metodologi penelitian yang digunakan adalah metode penelitian deskriptif. Metode ini dipilih oleh peneliti agar mendapatkan gambaran dari berbagai informasi aktual secara terperinci yang digambarkan pada aspek kemampuan keuangan daerah yang diukur melalui share PAD, growth PAD dan elasticity PAD yang kemudian dikombinasikan ke dalam metode indeks kemampuan keuangan daerah. Data yang dipilih merupakan data panel yang berupa Anggaran Pendapatan dan Belanja Daerah dari 9 Kabupaten/Kota yang masuk kategori daerah tertinggal selama rentang tahun 2015 – 2019 yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan. Hasil yang diperoleh ada 6 Kabupaten yang masuk dalam klasifikasi kemampuan keuangan daerah tinggi, 2 Kabupaten masuk kedalam klasifikasi sedang dan 1 Kabupaten masuk dalam klasifikasi rendah. Kata kunci: Daerah Tertinggal, Growth PAD, Elasticity PAD, Indeks Kemampuan Keuangan Daerah, Share PAD

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PENGARUH MUTU PELAYANAN PERPAJAKAN DAN KEPUASAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAKPADA SISTEM E-FILING PERPAJAKAN DI INDONESIA

National Conference of Creative Industry ◽

10.30813/ncci.v0i0.1312 ◽

2018 ◽

Author(s):

Yohanes Mardinata Rusli

Keyword(s):

Significant Relationship ◽

Tax Compliance ◽

Filing System ◽

Directorate General ◽

Analytical Research ◽

Ministry Of Finance ◽

The Republic ◽

The Individual ◽

Positive Effect

This study is intended to determine the effect of the tax service quality and satisfaction of taxpayers on tax compliance within the individual educational foundation noble mother. This study uses quantitative analytical research method, where the data obtained through the distribution of questionnaires to individual taxpayers in the environment of Bunda Mulia education foundation in Jakarta. Data obtained then processed by using software SPSS 23. The results of this study indicate the existence of: (a) positive and significant relationship between the qualities of tax service tax officer (tax) to the taxpayer compliance of individuals; (b) a positive and significant relationship between the satisfactions of individual taxpayers on individual taxpayer compliance.The results represent that the quality of tax services provided by tax officials (tax authorities) have a positive effect on taxpayer compliance of individuals on the system of e-filing taxation in Indonesia. In addition, the level of personal taxpayer satisfaction in the noble education foundation also has a positive and significant impact on the taxpayer compliance of individuals on the tax e-filing system in Indonesia. This research has contributed in assisting and supporting the implementation of e-filing system organized by the Ministry of Finance of the Republic of Indonesia, especially the Directorate General of Taxation. Keywords: quality of tax service, taxpayers satisfaction, taxpayer compliance, personal taxpayers,e-filing system of Indonesian taxation.

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