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 Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income

2020 ◽  
Vol 4 (3) ◽  
pp. 338-346
Author(s):  
Ayi Astuti
Keyword(s):  
Linear Regression Analysis ◽  
Correlation Coefficients ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Tax Collection ◽  
Local Revenue ◽  
The City ◽  
Test Correlation

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.

scholarly journals Roles and Responsibilities Land Deed Official (PPAT) Of Tax Duty in the Implementation of Acquisition of Land and Buildings (BPHTB) Underpayment by the Taxpayers in Semarang

Jurnal Akta ◽  
2020 ◽  
Vol 6 (4) ◽  
pp. 669
Author(s):  
Ahmad Khalimaya Nugroho ◽  
Gunarto Gunarto ◽  
Sri Endah Wahyuningsih
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Tax Rates ◽  
Structured Interviews ◽  
Literature Study ◽  
Tax Collection ◽  
Roles And Responsibilities ◽  
Rural And Urban ◽  
The City

The purpose of this research are: 1) To identify and analyze the role of responsibility in the Land Deed Official BPHTB implementation of extant underpayment by the taxpayer in the city of Semarang. 2) To know and understand the procedures for implementing the tax collection of BPHTB the underpayment by the taxpayer in the city of Semarang. 3) To analyze the barriers and solutions in tax collection is less paid by the taxpayer in the city of Semarang.The methods of this research approach is empirical jurisdiction. Primary data was taken by the method of structured interviews, secondary data, and the data tertiary literature study and analysis by descriptive analytical method.Based on the results of data analysis concluded that: 1) The role and responsibilities of PPAT can vary in terms of solving problems regarding the lack of pay taxes BPHTB, first there are some of PPAT to omit some chapters in a deed of them, and some are not stated with a settlement notice or in the form of an appeal as officials land deed to the client or taxpayers.2) procession conducted by the tax authorities namely Apparatus State Civil circulate bills of underpayment of tax is intended to taxpayers who are still their underpayment of tax by nature force because the circulars issued by phisicus accordance with rule and regulations in force in accordance with Regulation Semarang City No. 2 of 2011 Chapter VII Article 15 paragraph 1 and 2. 3) Barriers often happens is that first were often there is an error in the calculation of the nominal value of the deposit amount of tax to be paid by the taxpayer to the local government, the second presence at the crux on the amount of tax rates provided to the taxpayer by the SPPTPBB both rural and urban, as well as the steps being taken are in accordance with agreed procedures, but it is still the amount of load that must be paid by the taxpayer. The solution to these problems that is better than the Land Deed Official should conduct socialization to the client then later if there is any underpayment of tax.Keywords: Empirical Juridical Review; Pay less Tax; Customs Tax Collection Procession Acquisition of Land

scholarly journals ANALISIS EFEKTIFITAS DAN KONTRIBUSI HASIL PENGELOLAAN KEKAYAAN DAERAH YANG DIPISAHKAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI PAPUA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Usman Funangi ◽  
Julius Ary Mollet ◽  
Charly M. Bisay
Keyword(s):  
Data Analysis ◽  
Asset Management ◽  
Secondary Data ◽  
Secondary Data Analysis ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Good Measurement

The purpose of this research is to find and analyze how much the effectiveness of the local asset management and all that will be conducted in order to raise local revenue. Data used is secondary data. Analysis technique using the ratio of effectiveness and the ratio of contribution. The result shows the ratio of effectiveness and the ratio of contributed to local revenue show a fairly good measurement, this can be seen from the the percentage value. Keywords: effectiveness, contribution, local revenue.

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.

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN SERTA DAMPAKNYA TERHADAP PAD DAN PERTUMBUHAN EKONOMI DI KABUPATEN MINAHASA

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Jessy V. Tiwang ◽  
Debby Ch. Rotinsulu ◽  
Daisy S.M. Engka
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Positive Impact ◽  
Tax Collection ◽  
Local Revenue ◽  
Starting Point ◽  
The Impact ◽  
The City

ABSTRAK             Pembangunan ekonomi daerah khususnya Pemerintah Kota merupakan titik awal pelaksanaan pembangunan, sehingga daerah diharapkan bisa lebih mengetahui potensi dan apa yang menjadi kebutuhan daerahnya salah satunya peningkatan Pendapatan dan Pertumbuhan ekonomi melalui proses pemugutan pajak Hotel dan Restoran guna dampak sesuai yang diharapkan.            Dalam penelitian ini bertujuan untuk menganalisis potensi dan efektivitas Pajak Hotel dan Restoranserta dampaknya terhadap Pendapatan Asli Daerah dan Pertumbuhan Ekonomi di Kabupaten Minahasa.            Berdasarkan hasil penelitian menunjukkan bahwa Pajak Hotel dan Restoran masih kurang berpotensi, sementara untuk tingkat efektivitas, Pajak Hotel dan Restoran menunjukkan angka yang efektif yakni rata-rata diatas 100%, dan secara bersama variabel Pajak Hotel dan Restoran memberikan pengaruh yang positif terhadap Pendapatan Asli Daerah, begitu pula secara bersamaan variabel Pajak Hotel dan restoran serta Pendapatan Asli Daerah memberikan pengaruh yang positif terhadap tingkat pertumbuhan ekonomi yang ada di Kabuaten Minahasa. Kata Kunci : Pendapatan Asli Daerah, Pertumbuhan Ekonomi, Pajak Hotel dan Restoran  ABSTRACT             Economic development areas especially the city is the starting point of construction , so that the regions is expected to be more aware of their potential and what has been one of the needs of the regions increase in income and economic growth through a tax collection hotel and restaurant to the impact as expected.            In this study aims to to analyze the all the potential and the effectiveness of tax hotel tax and restoranserta what effect it had on the regional genuine income and economic growth in kabupaten Minahasa .            Based on the research shows that hotel and restaurant tax potential is weak , while the effectiveness , hotel and restaurant tax shows a figure that is effective and above 100% , and together the hotel and restaurant tax positive impact on local revenue , this is also at the same time the hotel and restaurant tax and local revenue positive impact on the economic growth is in kabupaten Minahasa . Keyword : Local revenue, economic growth, hotel and restaurant taxes

scholarly journals Efisiensi belanja administrasi pemerintah Kota Palembang: Pendekatan Stochastic Frontier Analysis

2019 ◽  
Vol 15 (2) ◽  
pp. 85-91
Author(s):  
Ririn Puji Astuti ◽  
M. Syirod Saleh ◽  
Muhammad Subardin
Keyword(s):  
Stochastic Frontier Analysis ◽  
Capital Expenditure ◽  
Stochastic Frontier ◽  
Secondary Data ◽  
Regional Government ◽  
Frontier Analysis ◽  
Local Revenue ◽  
Relationship Of ◽  
The Relationship ◽  
The City

This study aims to find out the efficiency of the administration of Palembang City, 2002 – 2016 period in building the area with and components that caused whether or not administrative expenditure of an area was efficient. This study uses data secondary data that is realization data of administrative expenditure, average employe’s expenditure, capital expenditure and local revenue. This data was tested by stochastic frontier analysis (SFA). The results of estimation from the stochastic frontier analysis (SFA) found that the administrative expenditure of the city of Palembang was inefficiency. The average variable of employee expenditure has a negative related and has a significant effect to administration costs in Palembang City. The relationship of variable capital expenditure with the administration costs of the regional government in the city of Palembang has a positive and significant effect. And the Local Revenue variables have a positive and significant effect to administration costs in Palembang City.

scholarly journals Policies and Strategies for Increasing Revenue Region Sector Through Tax

2018 ◽  
Vol 1 (4) ◽  
pp. 1013
Author(s):  
Rya Rizqi Amalia ◽  
Lathifah Hanim
Keyword(s):  
Human Resources ◽  
Income Tax ◽  
Collection System ◽  
Tax Collection ◽  
District Office ◽  
Local Revenue ◽  
Tax Legislation ◽  
Hr Management ◽  
The Village

The problem of this research is what strategies do for Boosting Regional Income Tax By Sector as well as what are the constraints and solutions in practice the tax collection. The method used in this study is a sociological juridical approach, in this case the authors emphasize research aimed at obtaining legal knowledge empirically by going directly to the field to see the condition of the actual tax collection practices.Based on the results of this study concluded that to streamline the management of taxes, some of the steps taken, among others, in addition to institutional changes also include improvements in the quality of human resources, with more technical personnel engage in structural and functional training. Meanwhile provided at taxpayer administer tax (especially payment) then checkouts cultivated close as possible to the location of taxes. Measures that have been done partly by making payments at BRI every district office, or can be deposited directly to the official tax collector. Obstacles encountered include the tax system is not maximized and necessary repairs, because it is still limited to the tax are estimated to have less control levels, whereas other tax sector is still using the old system (eg street lighting tax). The advice can be given in this study included the need for rigor in the implementation of tax legislation, this condition is manifested in the existence of a compromise in the tax collection system. In addition to the limited human resources, it is necessary to find a way out as soon as possible, whether fixed using existing human resources, cooperation with third parties in collecting taxes or empowering the village and district level personnel during the tax collection, especially for taxes routine. HR management is urgently needed, because given that if the tax levy can be optimally then tax receipts will always increase every year which will impact on the development of a local maximum.Keywords: Taxes; Autonomous Region; Local Revenue.

scholarly journals ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)

KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Collection ◽  
Local Revenue ◽  
Revenue Sources ◽  
Rural And Urban ◽  
Significant Difference ◽  
Before And After ◽  
The Difference ◽  
Regional Governments

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD

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 Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 37-48
Author(s):  
Secillia Herjanti ◽  
I Wayan Teg Teg
Keyword(s):  
Growth Rate ◽  
Central Government ◽  
Average Growth Rate ◽  
Tax Collection ◽  
Average Growth ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes ◽  
The City ◽  
Average Contribution

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

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