scholarly journals ANALISIS POTENSI dan EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS di KOTA MANADO

2015 ◽  
Vol 10 (2) ◽  
Author(s):  
Marsion Immanuel Kant Simangunsong ◽  
David Paul Elia Saerang ◽  
Inggriani Elim
Keyword(s):  
Descriptive Analysis ◽  
Real Income ◽  
Assessment System ◽  
Analysis Method ◽  
Self Assessment ◽  
Regional Income ◽  
Local Taxes ◽  
Boarding House ◽  
The City ◽  
New System

This regulation introduce the new system of taxation that is self assessment system occurred since 1984. This study determine how potential and realization of local taxes on boarding house toward original local income in Manado. This study explains potential and effectiveness of local tax toward boarding house in Manado. Whether the existing boarding house in Manado city and potentially effective for the implementation of local taxes imposed on the above 10 room boarding house. This study used a descriptive analysis method i9n which the research is done by collecting and analyzing the data collected and also explanation. This study concludes that the potential of the tax boarding house has great potential to be developed by the city of Manado especially department of regional income, where to impose a tax on the boarding house can increase regional real income of Manado in innovative way. To increase revenue from imposing tax of boarding house, is important to do socialization every three months to society who wants to open that business.

scholarly journals KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Christian Ferdinand Majampoh ◽  
Inggriani Elim ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Revenue Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Early Period ◽  
City Government ◽  
Analysis Method ◽  
Local Taxes ◽  
City District ◽  
The City

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

scholarly journals The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya

Yuridika ◽  
2020 ◽  
Vol 35 (3) ◽  
pp. 519
Author(s):  
Hendra Akbar Nugraha ◽  
Fikri Adiyasa Rosidin ◽  
Wimba Roofi Hutama ◽  
Muhammad Gaidy Wiratama
Keyword(s):  
Provincial Government ◽  
Assessment System ◽  
Self Report ◽  
Regional Government ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Taxes ◽  
Water Based ◽  
The City

Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.

scholarly journals ANALISIS EFEKTIVITAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Clever Clinton Koho ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Tax Law ◽  
Analysis Method ◽  
Process Data ◽  
Self Assessment ◽  
Local Taxes ◽  
Other Information ◽  
The Government

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax

scholarly journals EVALUASI PROSEDUR PENGELUARAN KAS DENGAN MENGGUNAKAN UANG PERSEDIAAN PADA DINAS PENDAPATAN DAERAH KOTA MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 48
Author(s):  
Windy Firginia Dendeng ◽  
Inggriani Elim ◽  
Heince Rudy Nicky Wokas
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Descriptive Analysis ◽  
Fiscal Year ◽  
Regional Government ◽  
Analysis Method ◽  
Regional Income ◽  
Internal Control System ◽  
Operational Activities ◽  
The City

The implementation of a government system that is synergic and fair with the principle of decentralization requires the existence of a financial management that is accountable and transparent. Evaluation of cash disbursement procedures for money supply is a form of financial management that is accountable and transparent. Inventory money is the initial fund given to the regional government SKPD at the beginning of the fiscal year as an advance for the implementation of SKPD operational activities. The purpose of this study was to evaluate the implementation of the procedure for the issuance of cash in cash inventories in the regional income department of the city of Manado. The analytical method used in this research is descriptive analysis method. The results showed that the implementation of the procedure for issuing cash in the form of cash in the regional income department of the city of Manado was not yet effective and was not in accordance with SE.900 / 316 / BAKD because some supporting documents required by law were not attached and for the use of money the supplies still needed control and supervision in accordance with regulation number 60 of 2008 concerning the government's internal control system.

scholarly journals ANALISIS POTENSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SEBAGAI SALAH SATU PAJAK DAERAH

AdBispreneur ◽  
2019 ◽  
Vol 3 (3) ◽  
pp. 273
Author(s):  
Suryanto . ◽  
Bambang Hermanto ◽  
Mas Rasmini
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
City Government ◽  
Land Values ◽  
Collection System ◽  
Self Assessment ◽  
Local Taxes ◽  
Target Set ◽  
The City ◽  
Depth Interviews

 This study aims to analyze the potential of Land And Building Transfer Tax (BPHTB) revenue which is one of the local taxes in the city of Bandung. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out by observation, in-depth interviews and literature studies. The results of the study show that the realization of BPHTB revenues every year always increases. However, the increase was not optimal, because in some periods the target set was not reached. The set target is not achieved because BPHTB is included in the self assessment system, namely a tax collection system that authorizes taxpayers to determine the amount of tax payable themselves. Many taxpayers who report their transactions are not in accordance with reality, so they report obligations smaller than they should be paid. Since 2016, the Bandung City Government has set a range of land values based on land value zones issued by the National Land Agency as the basis for imposing BPHTB. Penelitian ini bertujuan untuk mengalisis potensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu pajak daerah yang ada di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa realisasi penerimaan BPHTB setiap tahunnya selalu meningkat. Namun peningkatan tersebut belum optimal, karena pada beberapa periode target yang ditetapkan tidak tercapai. Target yang ditetapkan tidak tercapai karena BPHTB termasuk ke dalam kelompok self assesment system yakni sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak terutang. Para wajib pajak banyak yang melaporkan transaksi mereka tidak sesuai realitanya, sehingga mereka melaporkan kewajiban lebih kecil dari seharusnya dibayarkan. Sejak tahun 2016, Pemerintah Kota Bandung menetapkan kisaran nilai tanah berdasarkan zona nilai tanah yang dikeluarkan Badan Pertanahan Nasional sebagai dasar pengenaan BPHTB.

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
City Government ◽  
Business Service ◽  
Operational Procedure ◽  
Local Revenue ◽  
Local Taxes ◽  
Qualitative Descriptive ◽  
The City ◽  
General Service

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness

scholarly journals English Self-Assessment Based on Pluralism in Preventing Radicalism

JURNAL IQRA ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 202-213
Author(s):  
Santi Andriyani ◽  
Hayu Diah Yulistianti ◽  
Nusrotus Saidah
Keyword(s):  
Reading Comprehension ◽  
Descriptive Analysis ◽  
Age Groups ◽  
Young Generation ◽  
Analysis Method ◽  
Self Assessment ◽  
Religious Understanding

The practice of radicalism in Indonesia has increased among all age groups, including young generation. They were mostly affected by radicalism and extremism. The aim of this study was to find out the implementation of English Self-Assessment Based on Pluralism in Preventing Youth Radicalism. This study used a descriptive analysis method. The instrument of this study was the students’ self-assessment worksheet focused on pluralism materials. The result showed that the implementation of English self-assessment through the values ​​of pluralism can improve the students’ understanding by using the technique of reading comprehension. And the religious understanding of the students was good criteria Keywords: English Self-Assessment, Preventing Radicalism, Self-Assessment

scholarly journals English Self-Assessment Based on Pluralism in Preventing Radicalism

2019 ◽  
Vol 8 (2) ◽  
pp. 58-62
Author(s):  
Santi Andriyani
Keyword(s):  
Descriptive Analysis ◽  
Age Groups ◽  
Young Generation ◽  
Analysis Method ◽  
Self Assessment ◽  
Religious Understanding ◽  
Assessment Rubric

The practice of radicalism in Indonesia has increased among all age groups included adolescents. The study found that adolescents or the young generation are mostly affected by radicalism and extremism. The aim of this study is to find out the implementation of English Self-Assessment Based on Pluralism in Preventing Youth Radicalism. This study uses a descriptive analysis method. The instrument of this study is students’ self-assessment worksheet focused on pluralism materials. Based on the analysis conducted, it can be concluded that by implementing English Self-Assessment rubric, the religious understanding of the students is good criteria.

scholarly journals Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman

2021 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Randy Primahadi ◽  
Rahmat Kurniawan
Keyword(s):  
Central Government ◽  
Descriptive Analysis ◽  
Financial Assistance ◽  
Regional Government ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
The City

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.

scholarly journals The Influence of Empowerment and Community Participation towards the Improvement of Community Welfare Recipient Community Empowerment Program Based in the City of Pekanbaru Riau Province

2018 ◽  
Vol 8 (3) ◽  
pp. 251
Author(s):  
Azharisman Rozie
Keyword(s):  
Quantitative Analysis ◽  
Community Participation ◽  
Community Involvement ◽  
Descriptive Analysis ◽  
Welfare Recipient ◽  
Sem Analysis ◽  
Community Empowerment ◽  
Analysis Method ◽  
Multiple Regression Coefficient ◽  
The City

The phenomenon used as the object of this research is to improve the welfare of beneficiaries of PMB-RW Program in Pekanbaru City. This research design uses quantitative less qualitative dominant. Quantitative analysis with a sample of 360 respondents using SEM analysis method then SEM analysis results conducted qualitative analysis using descriptive analysis developed by Observer and Triangulation Analysis method from quantitative analysis with 4 informant research determined by purposive sampling. The conclusion of this research is that there is the influence of Empowerment to Improvement of Welfare of Beneficiary Society with the result of measurement coefficient of path reach 0,78, enter "strong" and significant category. The influence of Community Participation on the Improvement of Welfare of Beneficiary Society with the result of measuring the coefficient of lane 0.73, entering the category of "strong" and significant. From the measurement result of multiple regression coefficient, it is known that the contribution of the influence of empowerment (0,594) is bigger than the contribution of Community Participation (0,543) to Improvement of Welfare of PMB-RW Program Relief Society. While the development of the concept obtained is the development of the concept of the Dimensions of Opportunities for Community Empowerment and the development of the concept of Community Participation in Various Development Work. Advice authors to improve the welfare of beneficiaries is done by enhancing, improving and optimizing the performance of the empowerment and participation of active community involvement.

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