scholarly journals ANALISIS PERBANDINGAN POTENSI PENERIMAAN DAN EFEKTIFITAS PAJAK PENERANGAN JALAN KABUPATEN MINAHASA SELATAN DAN KABUPATEN MINAHASA TENGGARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Driyana Ibrahim ◽  
Jullie J Sondakh ◽  
Anneke Wangkar
Keyword(s):  
Economic Growth ◽  
Analytical Method ◽  
Qualitative Method ◽  
Tax Revenue ◽  
The South ◽  
Street Lighting ◽  
Potential Effectiveness ◽  
Local Taxes ◽  
The One ◽  
Descriptive Qualitative

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.

Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

2021 ◽  
Vol 2 (1) ◽  
pp. 30-38
Author(s):  
La Ode Abdullah
Keyword(s):  
Growth Rate ◽  
Data Collection ◽  
Ground Water ◽  
Qualitative Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Collection Method ◽  
Street Lighting ◽  
Qualitative And Quantitative ◽  
Local Taxes

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income

scholarly journals ANALISIS POTENSI, EFEKTIFITAS, EFISIENSI, DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Raymond R. Korengkeng ◽  
Herman Karamoy ◽  
Winston Pontoh
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Local Governments ◽  
Tax Revenue ◽  
Collection System ◽  
Potential Effectiveness ◽  
Local Taxes ◽  
Tax Revenues ◽  
Effectiveness And Efficiency ◽  
Financial Income

Local taxes are levied by the local government and are used to finance the implementation of local government and regional development. With the enactment of local taxes, it is expected that local governments can obtain significant financial revenue posts. As one type of local taxes, advertisement tax is considered capable of increasing the financial income of each region. The purpose of this research is to know the potential of advertisement tax, the level of effectiveness and efficiency as well as to know the contribution of advertisement tax as a source of local tax revenue in North Minahasa District. The analytical method used is descriptive.. The results show the potential of advertisement tax revenues in 2017 approximately Rp. 1,250,560,290 calculated on the basis of an analysis of realization increases. The level of advertisement tax effectiveness between 2012-2016 tends to fluctuate but shows the criteria of "very effective" in 2015 with a percentage of 118.16% and 2016 of 199.59%. The level of advertisement tax effectiveness is "very effective" because it does not cost in its implementation. While the contribution of advertisement tax 2012-2016 "very less" with a percentage of 0.5% -3.32% of local tax revenues. The collection system should be supervised and controlled to increase acceptance and re-registration of taxpayers and sanctions in order to fulfill the potential.Keyword: advertisement tax, local tax, potential, effectiveness, efficiency, contribution

scholarly journals An Analysis of Local Taxes Revenue’s Effect on Human Development Index

2018 ◽  
Vol 14 (2) ◽  
pp. 197-211
Author(s):  
Arfah Habib Saragih
Keyword(s):  
Economic Growth ◽  
Human Development ◽  
Human Development Index ◽  
Quantitative Research ◽  
Tax Reform ◽  
Random Effect ◽  
Secondary Data ◽  
Tax Revenue ◽  
Development Index ◽  
Local Taxes

Abstract: An Analysis of Local Taxes Revenue’s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used society’s welfare through regional development, which can be measured by Human Development Index (HDI). This study aims to analyse the effect of local tax revenue on HDI in Indonesia. Quantitative research method is used with unit of analysis of thirty-four provinces in Indonesia in 2013-2016, with a total of 134 observations. Secondary data is processed through panel data regression using random effect method. This study finds that local tax revenue has a significant positive effect on HDI. This study also finds that economic growth and unemployment rates have no significant effect on HDI, while gini ratio has a significant negative effect on HDI. Keywords: local taxes, human development index, tax reform, economic growth, gini ratioAbstrak: Analisis Pengaruh Penerimaan Pajak Daerah Terhadap Indeks Pembangunan Manusia. Reformasi perpajakan daerah di Indonesia sudah berlangsung selama kurang lebih dua puluh tahun. Tujuan dari reformasi perpajakan tersebut adalah untuk meningkatkan penerimaan daerah dari sektor perpajakan yang akan digunakan untuk kemakmuran rakyat melalui pembangunan daerah yang dapat diukur salah satunya dengan Indeks Pembangunan Manusia (IPM). Penelitian ini bertujuan untuk menguji pengaruh penerimaan pajak daerah terhadap IPM di Indonesia. Metode riset yang digunakan adalah metode kuantitatif dengan unit analisis tiga puluh empat provinsi di Indonesia pada periode 2013-2016 dengan total 134 observasi. Data sekunder diolah melalui regresi data panel dengan metode random effect. Penelitian ini menemukan bahwa penerimaan pajak daerah berpengaruh positif signifikan terhadap IPM. Temuan lain yang diperoleh dari penelitian ini adalah pertumbuhan ekonomi dan tingkat pengangguran tidak berpengaruh signifikan terhadap IPM, sedangkan rasio gini berpengaruh negatif signifikan terhadap IPM. Kata kunci: Kata Kunci: pajak daerah, indeks pembangunan manusia, reformasi perpajakan, pertumbuhan ekonomi, rasio gini

scholarly journals POLA KEBERAGAMAAN MASYARAKAT MARGINAL

1970 ◽  
Vol 8 (2) ◽  
pp. 129-156
Author(s):  
Ahmad Muttaqin
Keyword(s):  
Natural Resources ◽  
Qualitative Method ◽  
Local Community ◽  
Sociology Of Religion ◽  
Religious Practices ◽  
Sociological Approach ◽  
Government Institutions ◽  
Religious Issues ◽  
The One ◽  
Descriptive Qualitative

This is a research on sociology of religion, focusing on the issue of religious practices in a local community. Kampung Laut was chosen as the setting of this research for two reasons. First, the rituals of religion practices in the region are different from mainstream practices, which result in label and justification that their religiosity is not a part of or only a fragment of the mainstream religion and tend to be the target of correction. Second, this region raises conflicts among government institutions in relation to the rights of natural resources possession and utilization. The bad image built through this marginalization has formed Kampung Laut community as the one that is resistant and latent. This research used descriptive qualitative method with sociological approach. Rituals of religious practices that are different from the mainstream are explained on the basis of Weber’s theory of behavior categorized into value-oriented rationality. This kind of practices is considered to be more beneficial in the context of struggling for identity among the practices of marginalization experienced by Kampung Laut community. This condition gives a description to public that Kampung Laut community receives unfair treatments for their natural resources. Religious issues is made an entry for its massive, communal, and related to transcendental values.

scholarly journals Perubahan Sosial Dalam Resepsi Pernikahan Masyarakat Melayu Pesisir Keturunan Bangsawan di Kabupaten Lingga Provinsi Kepulauan Riau

2020 ◽  
Vol 4 (2) ◽  
pp. 68-74
Author(s):  
Marlin Agustin
Keyword(s):  
Social Status ◽  
Data Reduction ◽  
Analytical Method ◽  
Qualitative Method ◽  
Ordinary People ◽  
Data Presentation ◽  
Descriptive Qualitative

This research aims to examine the change of Malay coast wedding procession of noblese and common society in Singkep Pesisir, Lingga regency, Riau island province. This study used descriptive qualitative method. Data collected methods used are interviews, observation and documentation. The research informants consisted of eleven people, namely four traditional figures, three noble descendants, two ordinary people who had carried out traditional Malay wedding receptions and representatives of two unmarried people. The analytical method used in this study was data reduction, data presentation, and conclusion. The results of this study found that when conducting a wedding reception in Singkep District, the higher social status recognized in the community such as occupation, education and descent. Then the wedding reception will be carried out in accordance that has been determined derivatives such as the used of the level of pelamin and clothing  whichused. But when the noble descendants carried out wedding receptions unlike the noble descendants of Tengku, Raja and Encik due to spending large sums of money, the descendants carried out wedding receptions using modern traditions and shortened but there were Malay people which not noble descendants carried out receptions such as noble descent when people being or a rich person, the wedding reception of a noble descent may be carried out by people not of noble descent.

scholarly journals Potret Industri Halal Indonesia: Peluang dan Tantangan

2020 ◽  
Vol 6 (3) ◽  
pp. 428
Author(s):  
Muhammad Anwar Fathoni
Keyword(s):  
Economic Growth ◽  
Qualitative Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Phenomenological Approach ◽  
Local Product ◽  
National Economic ◽  
Halal Food ◽  
Descriptive Qualitative

This study aims to explain the positioning of the Halal Industry in Indonesia. This study also identifies opportunities and challenges in its development. The method used in this study is a descriptive-qualitative method with a phenomenological approach. The data obtained were analyzed using qualitative analysis through data reduction, categorization, and verification. This research found that Indonesia has the potential to develop the Halal Industry in various sectors, especially halal food, halal travel, halal fashion, and halal finance. The development of the Halal Industry also has the potential to increase national economic growth. However, Indonesia must face various challenges such as the low halal awareness, low local product competitiveness, and problems in implementing the Halal Product Guarantee Regulation.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Thressa Resita Pangerapan ◽  
Herman Karamoy ◽  
Stanly W. Alexander
Keyword(s):  
Analytical Method ◽  
Regional Income ◽  
Local Taxes ◽  
Wealth Management ◽  
The North ◽  
Data Realization ◽  
Regional Wealth ◽  
Descriptive Qualitative

Local Own Revenue (PAD) is regional income derived from the results of local taxes, the results of local retribution, the result of separated regional wealth management, and others. The purpose of this study, to determine the effectiveness and contribution to the North Halmahera District's Original Revenue. The analytical method used is descriptive qualitative that is analyzing the level of effectiveness and contribution from data realization of Hotel Tax District of North Halmahera. The results showed that (1) the effectiveness of Hotel Tax in 2013 until 2017 experienced a decrease and a varied increase. The highest effectiveness is in 2014 with the percentage of 116.08% and included in the criterion is very effective, then the lowest effectiveness is in 2016 with the percentage of 86.32% and included in the criterion less effective, (2) Hotel Tax Contribution on 2013 to 2017 goes into very less criteria. And that included in the lowest criterion number is in 2015 with a percentage of 1.82%.Keywords: Local Original Income, Effectiveness, Contribution

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Moningka Tesalonika ◽  
Agus T. Poputra ◽  
Lidia Mawikere
Keyword(s):  
Analytical Method ◽  
Qualitative Method ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Highly Effective ◽  
The Future ◽  
Improved Performance

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness

scholarly journals Speech Politeness Principle Violation in “Rumah Uya Trans7”

2020 ◽  
Vol 9 (2) ◽  
pp. 110-117
Author(s):  
Enita Istriwati ◽  
Rustono Rustono
Keyword(s):  
Speech Acts ◽  
Qualitative Method ◽  
Talk Shows ◽  
Note Taking ◽  
Television Station ◽  
Interesting Issue ◽  
Talk Show ◽  
Observation Method ◽  
The One ◽  
Descriptive Qualitative

Talk shows on television today are programs that are of interest to television viewers in Indonesia. One of the talk shows that television viewers are interested in is the talk show Rumah Uya Trans7. The show is easily followed by the viewers. The speech acts used in the show are light and easy to understand. Another interesting issue is the speech acts are a violation of the politeness principle. Yet, this violation of the politeness principle is the one that makes the television viewers pay attention to the show. These violations of the politeness principle are very interesting to be analyzed. To find out the violation of the politeness principle in the show, the researcher used the theory of pragmatics and descriptive qualitative method. Data of this research were taken from the fragments of the show in the Rumah Uya Trans7 in November 2018. The source of the data was the speech acts in the program which contained violation of the politeness principle. The method of the research was the observation method (simak bebas libat cakap) and recording as well as note-taking techniques to collect the data. The result of the analysis showed that violation of politeness principle was found in the show in the form of violation of maxim of tact, maxim of sympathy, maxim of agreement, maxim of modesty, maxim of approbation, and maxim of feeling reticence. The suggestion for the deepening of the research is the existence of further research in violation of the politeness principle of similar shows but different television station as e media.

scholarly journals DESTINY OF INJUSTICE IN WILLIAM LANDAY’S NOVEL DEFENDING JACOB

2020 ◽  
Vol 1 (2) ◽  
pp. 137-148
Author(s):  
Sudwintari Sudwintari ◽  
Sri Wulan
Keyword(s):  
Qualitative Method ◽  
The One ◽  
Descriptive Qualitative

This study discusses Protagonist’s Destiny of Injustice in William Landay’s novel Defending Jacob. This study adopts much of Gulen’s theory about destiny and injustice which is quoted by Haderi. Then, this research is completed by adopting descriptive qualitative method. There are three forms of the protagonist’s destiny of injustice. They are being accused of murder, being dismissed from school, and being isolated. The findings of the analysis are the protagonist has got many things for his injustice. The protagonist really suffers the injustice. The protagonist has passed several trials to be declared not guilty and free. It can be found clearly that the protagonist in this novel meets his destiny of injustice. At last, fortunately the protagonist is free from the accusation because the murderer has been revealed. The ending of the story shows that the protagonist can be free from the accusation because actually the one who kills his classmate is a pedophile.

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