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 Dampak Covid-19 Terhadap Potensi Pajak Hiburan dan Kontribusi Terhadap Pendapatan Asli Daerah Kota Batu (Studi Kasus Dinas Pendapatan Kota Batu)

2021 ◽  
Vol 13 (2) ◽  
pp. 344-351
Author(s):  
Marianus Vianey Dede ◽  
Poppy Indrihastuti ◽  
Yayuk Sulistyowaty
Keyword(s):  
Research Method ◽  
Qualitative Method ◽  
Secondary Data ◽  
Research Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Interpretive Approach ◽  
Data Collection Technique ◽  
The Impact

Abstract This study aims to determine the impact of Covid-19 on the potential for entertainment tax and its contribution to the local revenue of Batu City. The research method used is a qualitative method with an interpretive approach. This research takes the object of Batu City Revenue Service. The data sources are primary data and secondary data. This research data collection technique using observation, interview and documentation techniques. this research, the results found can be concluded that, the potential for entertainment tax from year to year plays an important role with the aim of increasing PAD. The contribution of the entertainment local tax to PAD in 2020, in the situation of the Corona-19 Virus, has decreased, and also Entertainment tax revenue from 2018-2020 has not been optimal based on the existing potential Keywords : Covid-19, Entertainment Tax, Contribution, and PAD Kota Batu

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 103
Author(s):  
Nia Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 105
Author(s):  
Nely Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 105
Author(s):  
Nila Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

scholarly journals Analisis fasilitas tarif pajak penghasilan terutang ditinjau dari penghasilan bruto

2021 ◽  
Vol 16 (3) ◽  
pp. 417-424
Author(s):  
Soko Wikardojo ◽  
Ahmad Mukoffi ◽  
Risnaningsih Risnaningsih ◽  
Adelsiana Lero Kaka
Keyword(s):  
Descriptive Analysis ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Law ◽  
Tax Rate ◽  
Tax Reduction ◽  
Analysis Technique ◽  
The Government

National development is a sustainable development related to the whole life of society, nation, and state. National development is supported by several supporting aspects, one of which is tax revenue. This research aims to find out the facility of income tax rate payable in terms of gross income. The type of research used in this research is Interpretive Qualitative data. This Study uses data collection techniques, namely interview techniques, documentation, and observation. The types of data used in this stud are primary data and secondary data. The data analysis technique used is the descriptive analysis technique. The government issued tax law number 36 of 2008 by providing an incentive for tax reduction facilities for taxpayers, as stated in article 31E. The research results show that KPRI Universitas Brawijaya Malang has implemented Article 31E of the PPh Law Number 36 of 2008.

scholarly journals Ketimpangan Sosial dalam Penegakan Protokol Kesehatan pada Masa Pandemi Covid-19 di Kota Pontianak

2021 ◽  
Vol 7 (3) ◽  
pp. 89
Author(s):  
Arifin Arifin
Keyword(s):  
Data Collection ◽  
Qualitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Policy Enforcement ◽  
Coffee Shop ◽  
The People

Penelitian ini mendeskripsikan tentang kasus penegakan kebijakan protokol kesehatan yang tidak konsisten di Kota Pontianak. Kondisi masyarakat ini merepresentasikan keterlibatan mereka sebagai bagian dari penyelenggaraan kebijakan, khususnya dalam penegakan kebijakan protokol kesehatan di masa pandemic Covid-19. Terjadi ketimpangan yang tidak adil dalam penegakan aturan ini. Penelitian ini menggunakan metode kualitatif dengan pengumpulan data primer melalui wawancara dan observasi. Pengumpulan data sekunder juga dilakukan dengan penelusuran daring. Berdasarkan hasil penelitian, ketaatan masyarakat Kota Pontianak terhadap penyelenggaraan aturan protokol kesehatan tergolong baik. Hal ini dilihat dari kepatuhan masyarakat dalam melaksanakan perilaku menjaga jarak, mencuci tangan, dan memakai masker secara konsisten. Meski demikian, ada juga pelanggaran aturan yang terjadi. Hal ini dilihat dari jumlah sanksi atau denda yang diberlakukan kepada sejumlah pengusaha kedai kopi. This paper describes the case of inconsistent health protocol policy enforcement in Pontianak City. The condition of this community represents their involvement as part of the implementation of policies, especially in the enforcement of health protocol policies during the Covid-19 pandemic. There is unfair and inequality in the enforcement of the rule. This research uses qualitative method, with primary data collection by interview and observation. Secondary data collection is also done with online browsing. Based on the results of the study, the adherence of the people of Pontianak city to the implementation of health protocol rules is relatively good. This is seen from the community's compliance in maintaining distance, washing hands, and wearing masks consistently. However, there is also a violation of the rules that occur, this is seen from the number of sanctions or fines imposed on a number of coffee shop entrepreneurs.

scholarly journals Kebijakan Kriminalisasi Pengguguran Kandungan dalam Kajian Perbandingan Hukum Berbagai Negara serta Dampaknya bagi Kesehatan Ibu dan Anak (KIA)

2020 ◽  
Vol 2 (1) ◽  
pp. 14-28
Author(s):  
Rosalind Angel Fanggi
Keyword(s):  
Psychological Impact ◽  
National Development ◽  
Secondary Data ◽  
Criminal Code ◽  
Central Position ◽  
Health Coverage ◽  
Legal Reforms ◽  
Positive Law ◽  
The Future ◽  
Character Building

Indonesia is a country where religion occupies a central position and the elements must exist in the national and character building. Although has been setting in Criminal Code, but still found many cases of abortions. This paper is about to dig up how the rule of law of abortions. That there is something more profound that abortion is not only about removal of the fetus but also moral and psychological impact for youth of Indonesia. This artice aims to answer the questions: how the criminalization policy of abortion in the positive law at the future? In preparing this thesis, using a normative juridical approach, the author examines library materials is a secondary data and using the comparative law method also of the several foreign countries. The conclusion of this study is the criminalization of abortion policy set out in the positive law is not enough to guarantee protection for public health. Criminalization policy of abortion in the positive law at the future can be done by considering the arrangement of the Criminal Code abortion in some foreign as an ingredient to make legal reforms and especially considering the meaning of the precepts contained in the second sila in Pancasila. Advice can be delivered are abortions is not the best choice, but in conditions harmful should settings that give protection and health coverage of pregnant women; should have arrangements to sell the drug/vehicle used to perform abortions; about the naming of the chapter should considered using the chapter on offenses against the moral; rules should be formulated to provide legal certainty for doctors and patients: the criminalization policy of abortion settings should be based on Pancasila and national development goals.

scholarly journals PUSAT KREATIVITAS ANAK DI PONTIANAK

2021 ◽  
Vol 9 (2) ◽  
pp. 398
Author(s):  
Adilla Chairiah ◽  
Lestari Lestari ◽  
Irwin Irwin
Keyword(s):  
Design Method ◽  
Secondary Data ◽  
Building Design ◽  
Primary Data ◽  
Circular Shape ◽  
The Core ◽  
The Future ◽  
Human Need ◽  
Child Friendly ◽  
The Right

Children are the future successors of the nation who must be equipped with supporting knowledge and education. One of the factors that influence the development of children are children’s creativity. Creativity is important for children because creativity is useful as a human need to be creative, creativity allows children to express themselves and thoughts in solving problem and many more. Creativity activities in schools are limited, namely 4-5 hours due to strict curriculum (Kemendikbud, 2012). The facilities that support the development of children's creativity in Pontianak is quite limited. This condition shows that Pontianak needs facilities that support the development of children's creativity, namely the Child Creativity Center in Pontianak. The design method starts from identifying the problem by looking at the issues, data collecting consists of primary data and secondary data, and then the data is analyzed which produced pre design drawing. The emphasis on the design is child-friendly which includes aspects of safety, comfort, freedom and stimulates children's potential. This concept produces a mass building design with a circular shape that has been transformed. The use of the right colors, shapes, materials and dimensions is the core of the design of the Children's Creativity Center in Pontianak.

scholarly journals Pengembangan Potensi Pusat Kota Serang sebagai Wisata Heritage Perkotaan Berbasis Masyarakat

2020 ◽  
pp. 144
Author(s):  
Arfah Sahabudin ◽  
Rusdin Rusdin ◽  
M. Sapari Dwi Hadian
Keyword(s):  
Qualitative Method ◽  
Heritage Tourism ◽  
Secondary Data ◽  
Decision Makers ◽  
Primary Data ◽  
Community Based ◽  
Tourist Destination ◽  
Library Research ◽  
Strategic Policy ◽  
Depth Interviews

The existence of the potential for heritage tourism in center of Kota Serang is now almost eliminated and forgotten, whereas if it is managed optimally, many benefits can be generated. The purpose of the research is to reveal the potential of heritage tourism in center of Kota Serang to be developed as a tourist destination. The research method used is a qualitative method. Primary data collection through observation techniques and in-depth interviews. Secondary data through library research. Data analysis uses an interactive model, through three activities namely data reduction, data presentation, and drawing conclusions. The results of the study indicate that there is no clear strategic policy and the lack of efforts in achieving optimal utilization of potential inheritance for tourism development. The synergy of all stakeholders and decision makers is needed to run in line with the vision and mission of development. The proposed development model is community-based heritage tourism. Keywords: heritage tourism, urban-community-based tourism, urban tourism

scholarly journals Pengelolaan Dream Island Sebagai Daya Tarik Wisata Pantai, Di Mertasari, Desa Sanur Kauh, Kecamatan Badung, Bali

2020 ◽  
Vol 8 (2) ◽  
pp. 246
Author(s):  
Martha Edlyn Marintan Hutagalung ◽  
Dian Pramita Sugiarti
Keyword(s):  
Management System ◽  
Qualitative Method ◽  
Secondary Data ◽  
Planning System ◽  
Primary Data ◽  
Tourist Attraction ◽  
Maximum Point ◽  
Literature Study ◽  
Tourist Destination ◽  
Beach Tourism

This research have a purpose for to know about the management system and condition of 4A (Atraction, Accesibility, Amenity and Anciliary) from the Tourist Attraction of Dream Island  Beach. The qualitative Method with the data sources from primary data and secondary data used to collect data.  The Primary data of this research is the data that was come from the observation and interview, while the secondary one come from documentary or literature study to complete the primary data.  The technique to choose the informant that was being used is Purpose Sampling. The result of this research pointed that the management system of Dream Island Beach didn’t went smoothly, because the planning system not reach the maximum point.  The organization system already went smoothly, and all of the staff already put on their position according to their responsibility over their task.  The connection between manager and the staff already on good terms, and the condition of tourist attraction on this beach already in good terms with many attraction inside the beach.  The accessibility on this tourist destination still need more improvements especially on Toilet whom inadequate. The Anciliary or the institution on the Dream Island beach already reach the average point. Keywords: Management, Dream Island Beach, Beach Tourism.

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