scholarly journals EVALUASI PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MANADO

2015 ◽  
Vol 13 (03) ◽  
Author(s):  
Theo Rudolf Waney ◽  
Jenny Morasa
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Growth Data ◽  
Future Studies ◽  
Local Revenue ◽  
Tax Revenues ◽  
Rate Of Growth ◽  
The Government ◽  
The City

Local Revenue is among the sources of funding of local government, and is needed in carrying out the task of government and in development. Act 32 of the local government established local tax as one of the local revenue and can be developed according to the conditions of each region. One of the sources of local revenue for the government of the city of Manado is the entertainment tax. Manado city as the center of government, trade and tourism has many places of entertainment, but the extent of the contribution of the entertainment tax on local revenue need to be investigated. The purpose of this study was to evaluate whether the effect of the entertainment tax to the local revenue of Manado. This study used secondary data obtained from the Revenue Affairs of Manado. The method used to evaluate the influence of the entertainment tax is the rate of growth. Data entertainment tax of Manado city between 2010-2014 was analyzed, and it shows the variation of revenue and was not significantly affect local revenues of Manado. Variations in entertainment tax revenues likely caused by fluctuations in entertainment activities in the city of Manado. Tax entertainment revenues are relatively small shows the effort to seek potential entertainment tax are not fully in the city of Manado. The government need to provide facilities for investment in sectors related to entertainment and at the same time optimizeeffort to seek and to collect entertainment tax in the city of Manado. Future studies need to deepen and broaden the acquisition of information and data relating to entertainment tax in the city of Manado.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

scholarly journals POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

2019 ◽  
Vol 23 (2) ◽  
pp. 416
Author(s):  
Dita Dwi Agustina Darmanto ◽  
Indro Herry Mulyanto ◽  
Suratna Suratna
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Average Percentage ◽  
Regional Finance ◽  
Local Revenue ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
The City

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax  potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta 

scholarly journals Analisis Konsistensi Perencanaan dan Penganggaran Urusan Pendidikan di Kota Solok Tahun 2016-2019

2021 ◽  
Vol 12 (1) ◽  
pp. 31
Author(s):  
Sridarnilawati Sridarnilawati ◽  
Suhairi Suhairi ◽  
Vima Tista Putriana
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Regional Government ◽  
Government Budget ◽  
Regional Performance ◽  
The Government ◽  
The City

The preparation of planning and budgeting documents greatly contributes to the achievement of regional performance. Consistency in planning and budgeting is an indicator in assessing the performance of local governments. The object of this research is educational affairs. Education affairs are given top priority for the local government of Kota Solok. It is intended that the budget for education affairs reaches more than 20% of the total regional expenditure budget. Types of data are secondary data and primary data. Secondary data are RPJMD, RKPD, KUA, PPAS and APBD and LAKIP while primary data is neglecting to interview members of the Regional Government Budget Team (TAPD), BAPPEDA and OPD who are responsible for Educational Affairs. Assessment of the consistency of planning and budgeting uses the Planning and Budgeting Consolidated Matrix (MKPP) and the causes of inconsistency are interviews with informants who understand and know this. The results of this research consistency of planning and budgeting for educational affairs is very good. The causes of inconsistency in planning and budgeting documents are that the proposed Special Allocation Fund (DAK) was not approved by the Central Government, the intervention of the Government and Members of the Council, the existence of regulations from the Central Government. Analysis of the achievement of the performance of education affairs in the City of Solok shows that in general the achievement of the indicators of education affairs has not been achieved because the achievement of indicators according to each year is.

scholarly journals ANALISIS KINERJA TUTOR PADA LEMBAGA PENDIDIKAN NON FORMAL HOME SCHOOLING DI KOTA SEMARANG (Studi pada Pusat Kegiatan Belajar Masyarakat Anugrah Bangsa Semarang)

GEMA PUBLICA ◽  
2015 ◽  
Vol 1 (1) ◽  
pp. 87
Author(s):  
Susi Sulandari
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Formal Education ◽  
Home Schooling ◽  
Secondary Data ◽  
Intelligence Community ◽  
Quantitative Research Methods ◽  
National Education ◽  
The Government ◽  
The City

In the Education Law No. 20 of 2003 section five of article 26 of the NonformalEducation noted that non-formal education was held for citizens whorequire educational service that serves as a substitute for, enhancer, and / orcomplement formal education in order to support non-formal education serves todevelop along hayat.Pendidikan potential learners with an emphasis on themastery of knowledge and functional skills and the development of professionalattitude and personality.The results of non-formal education can be appreciated on par with theresults after a formal education program through assessment of equivalency bythe agency designated by the Government or local government with reference tothe national education standardsWhen viewed from the Act Sikdiknas, then the role of non-formal educationis very important to improve the intelligence community and the results of nonformaleducation can be appreciated on par with the results of a formal courseafter going through the process of assessment equalization by the agencydesignated by the Government or local government with reference to the nationaleducation standards.The aim of the study is to examine the performance of tutors on homeschooling in the city of Semarang., To determine the inhibiting factors in theachievement of the performance of tutors on Home Schooling in the city ofSemarang. As well as to provide solutions to overcome obstacles in improvingthe performance of tutors onHome Schooling in SemarangHis research uses descriptive quantitative research methods. By usingprimary and secondary data sources through direct interview by using a list ofclosed and open questions, with source eleventh grade students, tutors, schoolleaders at the Institute of Non-Formal Education Home Schooling Semarang.Analysis of the data used in this study is an average, which is equipped withtables and frequency distribution for the recapitulation equipped with charts.Based on the research results can be concluded that the performance tutoron Pusat Kegiatan Belajar Masyarakat (PKBM) Anugrah Bangsa Semarang isalready well proven by the average number of seven indicators of theperformance figures obtained 3.20 tutors enter both categories.He suggestion in this study was the level of attendance tutor in class inorder endeavored timely, in terms of conveying competence to be achieved inthe plan, there are those who have not submitted, implement contextual learningin order to be improved, there is still a tutor is not maximized in foster activeparticipation of students, still needs to be improved also in response to thepositive participation of students, the use of spoken language properly andsmoothly, and makes a summary by involving students.Keywords: Tutor performance; service; and quality of education

scholarly journals Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Belanja Daerah di Kota Banda Aceh

2019 ◽  
Vol 10 (1) ◽  
Author(s):  
Fanny Nailufar ◽  
Sufitrayati Sufitrayati
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Government Revenue ◽  
Analysis Method ◽  
Local Revenue ◽  
The Government ◽  
The City ◽  
Positive Effect ◽  
Banda Aceh

The purpose of this study was to determine the effect of Local Revenue and Special Allocation Funds on Regional Expenditures in the city of Banda Aceh from 2010-2015. The data used in this study was secondary data, which was obtained from financial statements for the financial year ending on December 31, 2010 to 2015, which was obtained directly from the DPKAD of Banda Aceh City. The data analysis method used was multiple linear regression. The results of this study indicated that Regional Original Income and Special Allocation Funds simultaneously influence Regional Expenditures in the city of Banda Aceh in the period 2010-2015. Local revenue had a positive effect on regional expenditure with an influence of 306.4%. The special allocation funds had a positive effect on regional expenditure with an influence of 1365.6%. Suggestions for further research are expected to include other factors that are thought to influence regional spending such as general allocation funds. From the results of this study, it is expected that the Regional Original Revenues can increase, the government of the City of Banda Aceh is expected to increase the collection of Regional Taxes, Regional Retributions and other legitimate PAD (Original Local Government Revenue) intensively and actively up to a percentage of 100%.

scholarly journals BUREAUCRATIC REFORM IN JAKARTA: JOKOWI LEADERSHIP STYLE

2016 ◽  
Vol 3 (2) ◽  
pp. 14-32
Author(s):  
Jerry Indrawan
Keyword(s):  
Local Government ◽  
Leadership Style ◽  
Construction Projects ◽  
Secondary Data ◽  
Primary Data ◽  
Real Problem ◽  
Central Java ◽  
The Government ◽  
Bureaucratic Reform ◽  
The City

ABSTRACT Jakarta is still facing many problems regarding bureaucratic system. It positions as the state capital does not guarantee that bureaucratic reform has already establish in perfect manner. At least there are three problems that need to be reformed. First, corruption in three fields: administrative services, practices of construction projects, and law enforcement. Second, institutional inefficiency. The local government bureaucratic structure is too fat, because of too many departments and sections exist, and resulting in the amount of local budget use to cover it. Third, corruptive mentality from most of the civil servants, resulting in deficient public services. Joko Widodo, better known as Jokowi is a new Governor of Jakarta. Before, he was a Mayor in Solo, Central Java for seven years. He brought bureaucratic reform to that city, that leads him in winning various national, even international achievements, such as the World Third Best Mayor from The City Mayor Foundation. Jokowi success is mostly because of his leadership ability. His leadership style is also different than others. There is no gap between him and his people. There is no strict protocol either that restrain him in meeting his people anytime he likes. He ignored bureaucratic formality, because such will dissociate him with his people. One of his well known method is “blusukan”, which means “entering a place where nobody wants to” in Javanese. He applied “blusukan” as a way in knowing what people wants by visiting them, even to a slum area where no public officials even care to think. In doing this, he can see the real problem in the society and starts to reform the government based in his field observation. He minimized the long arm of bureaucracy, in terms of efficiency and knowing what’s best for his people. He even said that he will only spend one hour every day in the office, and the rest (include saturday and sunday) will be spent in the field. He thinks that the only way we know the problem lies on this city is experience it, and the experience will not be experienced by staying in the office. He has to be with his people, so that he can find a solution for them. This paper will see Jokowi leadership style in leading Jakarta and the influence it makes to reform Jakarta’s local government bureaucratic system. Does Jokowi leadership style will be the perfect answer to the city real problems nowadays? Conducted research methodology was qualitative, through library research. The primary data will be collected from interviews with related informants. The informants will be purposively determined to sharpen the information gathered. Last, the secondary data will be aquired from books, journals, internet, newspapers, etc.   Keywords: Bureaucratic Reform, Leadership Style, “Blusukan”

GERAKAN SOSIAL MASYARAKAT KAMPUNG LABALUBA DESA KONTUMERE KECAMATAN KABAWO KABUPATEN MUNA TAHUN 1960-1980

2020 ◽  
Vol 4 (4) ◽  
Author(s):  
Nurwan Nurwan ◽  
Ali Hadara ◽  
La Batia
Keyword(s):  
Social Movements ◽  
Local Government ◽  
Social Movement ◽  
Negative Effects ◽  
Movement Process ◽  
The People ◽  
The Social ◽  
The Government ◽  
The Village ◽  
The City

ABSTRAK: Inti pokok masalah dalam penelitian ini meliputi latar belakang gerakan sosial masyarakat Kampung Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna, Faktor-faktor yang mendorong gerakan sosial masyarakat Kampung Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna, proses gerakan sosial masyarakat Kampung Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna dan akibat gerakan sosial masyarakat Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna? Latar belakang gerakan sosial masyarakat Kampung Labaluba yaitu keadaan kampungnya yang hanya terdiri dari beberapa kepala keluarga tiap kampung dan jarak yang jauh masing-masing kampung membuat keadaan masyarakatnya sulit untuk berkomnikasi dan tiap kampung hanya terdiri dari lima sampai dengan tujuh kepala keluarga saja. Kampung ini letaknya paling timur pulau Muna terbentang dari ujung kota Raha sekarang sampai kampung Wakuru yang saat ini. Kondisi ini juga yang menjadi salah satu faktor penyebab kampung ini kurang berkembang baik dibidang ekonomi, sosial politik, pendidikan maupun di bidang kebudayaan. Keadaan ini diperparah lagi dengan sifat dan karakter penduduknya yang masih sangat primitif. Faktor yang mendorong adanya gerakan sosial masyarakat Kampung Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna adalah adanya ketidaksesuaian antara keinginan pemerintah setempat dan masyarakat yang mendiami Kampung Labaluba pada waktu itu. Sedangkan proses gerakan sosial masyarakat Kampung Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna bermula ketika pemerintah seolah memaksakan kehendaknya kepada rakyat yang menyebabkan rakyat tidak setuju dengan kebijakan tersebut. Akibat yang ditimbulkan dari adanya gerakan sosial masyarakat Kampung Labaluba Desa Kontumere Kecamatan Kabawo Kabupaten Muna terbagi dua yaitu akibat positif dan akibat negatif.Kata Kunci: Gerakan Sosial, Factor dan Dampaknya ABSTRACT: The main issues in this study include the background of the social movement of Labaluba Village, Kontumere Village, Kabawo Sub-District, Muna District, Factors that encourage social movements of Labaluba Kampung Sub-village, Kontumere Village, Kabawo Sub-District, Muna District, the social movement process of Labaluba Village, Kontumere Village, Kabawo Sub-District Muna Regency and due to Labaluba community social movements Kontumere Village Kabawo District Muna Regency? The background of the Labaluba Kampung community social movement is that the condition of the village consists of only a few heads of households per village and the distance of each village makes it difficult for the community to communicate and each village only consists of five to seven households. This village is located east of the island of Muna stretching from the edge of the city of Raha now to the current village of Wakuru. This condition is also one of the factors causing the village to be less developed in the economic, social political, educational and cultural fields. This situation is made worse by the very primitive nature and character of the population. The factor that motivated the existence of the social movement of Labaluba Village in Kontumere Village, Kabawo Subdistrict, Muna Regency was the mismatch between the wishes of the local government and the people who inhabited Labaluba Village at that time. While the process of social movements in Labaluba Village, Kontumere Village, Kabawo District, Muna Regency began when the government seemed to impose its will on the people, causing the people to disagree with the policy. The consequences arising from the existence of social movements in Labaluba Village, Kontumere Village, Kabawo District, Muna Regency are divided into two, namely positive and negative effects. Keywords: Social Movements, Factors and their Impacts

scholarly journals ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Christo A. Sualang ◽  
Ventje Ilat ◽  
Anneke Wangkar
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Tax Rates ◽  
Collection System ◽  
Tax Collection ◽  
Local Revenue ◽  
Voting System ◽  
Force Planning ◽  
Taxation System ◽  
The City

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

scholarly journals MODAL SOSIAL PEMANTIK UNTUK KOTA KREATIF

2018 ◽  
Vol 3 (2) ◽  
pp. 404
Author(s):  
Tubagus Arya Abdurachman
Keyword(s):  
Social Capital ◽  
Secondary Data ◽  
Primary Data ◽  
Creative Cities ◽  
Creative City ◽  
The People ◽  
The Social ◽  
The Government ◽  
The City ◽  
Dominant Influence

The discussion of this research is the development of creative cities in a country is the result of the efforts of the government and creative actors in the city in the country. Creative city can not be separated from the potential of social capital that is owned by the people in the city. Social capital is a social organization concept that includes network of norms and social trusts that facilitate mutual coordination and cooperation including in developing the regional economy. This research aims to (1) know the contribution of social capital in making a creative city, (2) express the social capital and creativity of individuals and communities to realize creative city, and (3) know aspects of social capital that dominant influence on a creativity of the city. The method of this research is qualitative primary data with technic observation and indepth interview, also secondary data in the form of document and archive analysis from Bandung city as one of creative city in Indonesia. Research is done during 2015-2016. Conclusions this research are (1)Social capital that form trust, tolerance, cooperation, openness, and independence of the community greatly contributes in the creation of creative city because through the braided integration of social capital that forms a norm of behavior binding for its citizens to be creative and does not require material capital,(2)Individual urban creativity formed through the process of socialization of elements of social capital in the life of society to trigger creativity of individuals and society as a whole, and (3) The form of openness, tolerance, and cooperation are the dominant elements of social capital in growing the creativity of individuals and societyKeywords: Creatif city, Social capital

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

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