scholarly journals ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
. Prety ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Research Method ◽  
Regional Autonomy ◽  
Know How ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Average Contribution

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes

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.

scholarly journals ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Lintje Kalangi ◽  
Novi Swandari Budiarso
Keyword(s):  
Resource Management ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Local Governments ◽  
Research Method ◽  
Regional Government ◽  
Regional Autonomy ◽  
Average Percentage ◽  
Local Taxes ◽  
The City

Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of "very low", the effectiveness of local tax collection in 2014-2018 is already in the "very effective" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of "good" while in 2015 and 2017 included in the criteria of "good enough" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of "good".

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 Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals Flypaper Effect of Regional Expenditures in Yogyakarta

2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Muh Rudi
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Financial Resources ◽  
Local Autonomy ◽  
Flypaper Effect ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes ◽  
Article 5 ◽  
Stimulation Of

One of the consequences as a  result of the implementation of regional autonomy is that local governments must have sufficient financial resources to pay their autonomy government. The financial capacity of local governments would determine the ability of local governments to perform the functions of government. Considering Article 5 of Law No. 33, 2004, sources of regional revenue are regional revenues, balance funds/ transfers and financing. When local revenue comes from the transfers, the stimulation of expenditure is different from the stimulation that arises from local revenue (especially local taxes). This study focuses on identifying the flypaper effect on expenditure areas and its classification with samples of five districts and cities in Yogyakarta during 2006-2015. This paper argued that during the period among flypaper did not occur in the expenditure area and sub expenditure areas. In addition, flypaper found only in capital expenditure, while expenditure is not a suspect. Keywords: flypaper, autonomy and fiscal needs, local autonomy, Yogyakarta

scholarly journals PENGARUH REALISASI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP REALISASI PENDAPATAN ASLI DAERAH (PAD) KOTA CILEGON TAHUN 2014-2018

2020 ◽  
Vol 3 (1) ◽  
pp. 24-41
Author(s):  
Sev Rahmiyanti ◽  
Didit Prasetyo
Keyword(s):  
Time Series ◽  
User Fees ◽  
Tax Revenue ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Positive Effect

This research was conducted to determine the effect of local taxes and levies on local revenue. This study uses data on the realization of the Regional Expenditure Budget and is devoted to the data on the realization of the revenue of the original region of Cilegon which was taken over a period of five years, starting from 2014 until 2018. The data was obtained from the Badan Pengelolaan Keuangan dan Aset Kota Cilegon with the type of data used is time series data.The results of this study indicate the effect of local tax revenue and regional retribution in the city of Cilegon have a positive effect simultaneously on the increase of local revenue with a magnitude of influence of 94.8%, while partially local tax and regional levies have different influences in influencing local revenue. It can be concluded that regional taxes have a significant effect on local own-source revenues while regional user fees do not have a significant effect on regional own-source revenues.

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 PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

2021 ◽  
Vol 5 (2) ◽  
pp. 67-73
Author(s):  
Syahril Effendi
Keyword(s):  
Local Governments ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The City ◽  
Method Show

The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2016. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals POTENSI PENDAPATAN ASLI DAERAH DALAM RANGKA PELAKSANAAN OTONOMI DAERAH

2014 ◽  
Vol 1 (2) ◽  
Author(s):  
Irfan Khairul Umam
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Financial Transfers ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes ◽  
Wealth Management ◽  
Delegation Of Authority ◽  
Funding Sources ◽  
Local Funding

Abstract: Local Revenue Potential in the Context of Regional Autonomy in Indramayu. Abstract: Demands to increase revenue (PAD) greater, together with the increasing number of delegation of authority from the central government to local governments. Financial transfers made by the central government to local governments through equalization funds are relatively adequate for the implementation of regional autonomy, nevertheless required local governments to explore more creative fullest potential local funding sources, as this greatly helps to increase accountability and flexibility in the use of Budgets. The results showed that the acceptance of the PAD consists of local taxes, levies, wealth management outcomes separated areas as well as other PAD legitimate and execution of the collection is done by the work unit or related agencies. Keywords: PAD, Autonomy, Indramayu district Abstrak: Potensi Pendapatan Asli Daerah Dalam Rangka Pelaksanaan Otonomi Daerah di Kabupaten Indramayu. Tuntutan untuk meningkatkan pendapatan asli daerah (PAD) semakin besar, berbarengan dengan semakin banyaknya pelimpahan kewenangan dari pemerintah pusat kepada pemerintah daerah. Transfer keuangan yang dilakukan oleh pemerintah pusat kepada pemerintah daerah melalui dana perimbangan jumlahnya relatif memadai dalam rangka pelaksanaan otonomi daerah, walaupun begitu pemerintah daerah diharuskan lebih kreatif untuk menggali secara maksimal sumber pembiayaan daerah yang potensial, karena hal ini sangat membantu meningkatkan akuntabilitas dan keleluasaan dalam penggunaan APBD.  Hasil penelitian menunjukkan bahwa penerimaan PAD terdiri dari pajak daerah, retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan serta lain-lain PAD yang sah dan pelaksanaan pemungutannya dilakukan oleh unit kerja atau dinas-dinas terkait.   Kata Kunci: PAD, Otonomi Daerah, Kabupaten IndramayuDOI:10.15408/sjsbs.v1i2.1549

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