scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Marce Takasili Hebimisa ◽  
Jullie J. Sondakh ◽  
Anneke Wangkar
Keyword(s):  
Tax Revenue ◽  
Regional Autonomy ◽  
The Public ◽  
Local Revenue ◽  
Local Taxes ◽  
Wealth Management ◽  
Management Area ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Analyze Data

            The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME DI KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Markus Stenny Sarundayang ◽  
Herman Karamoy ◽  
Robert Lambey
Keyword(s):  
Historical Data ◽  
Tax Revenue ◽  
Public Attention ◽  
Potential Effectiveness ◽  
The Public ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Target Data

Advertisement tax is a tax on the conduct of advertisements. Advertising is an object, tools, or media of varying shapes and styles used for the introduction, advocating and praising goods, services or persons or to draw public attention, placed or seen, read and or heard from a place by the public. This research aimed to know find out the magnitude of potential tax advertisement in Manado city and to know the effectiveness of advertisement tax revenue as a source of PAD Manado City. Research uses quantitative descriptive method that is analyzing the target data and the realization of acceptance of advertisement tax year 2012-2016 using the ratio of effectiveness and analysis of historical data. From the results of research indicate that the effectiveness level of advertisement tax of year 2010-2014 got category "less effective", and year 2015-2016 “very effective” Based on the calculation of historical data, the potential acceptance of Advertisement Tax of Manado City in 2017 is Rp. 11.010.071.843,-.Keywords: Advertisement Tax, Local Revenue, Potential, Effectiveness

scholarly journals ANALISIS EFEKTIVITAS PENAGIHAN RETRIBUSI PERSAMPAHAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Juanda Elia Rembet ◽  
Jantje J. Tinangon ◽  
Treesje Runtu
Keyword(s):  
Solid Waste ◽  
Analysis Data ◽  
City Government ◽  
Regional Autonomy ◽  
Local Taxes ◽  
The Past ◽  
Drastic Increase ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Environmental Agency

Regional Original Revenue (PAD) is regional revenue derived from local taxes, regional retribution, and management of separated regional assets, as well as other legitimate regional income. Regional levies are one of the sources of financing regional development in supporting the implementation of regional autonomy. One type of regional retribution collected by the Tomohon City Government is waste retribution. This study aims to analyze the effectiveness of waste collection fees in Tomohon City, and the contribution of solid waste retribution to PAD. In this study using quantitative descriptive method. The analysis data used in this study is the analysis of contribution and effectiveness. The results of the receipt effectiveness of solid waste levies in 2015-2016 was not effective and decreased, then in 2017 although it was still ineffective but experienced a very drastic increase. The contribution of solid waste retribution to regional retribution is still relatively small in 2015 and 2016 but in 2017 its contribution is very significant to regional retribution. While the contribution of solid waste retribution to the PAD of Tomohon City in 2015-2017 is very small for the past 3 years. Leaders of Regional Revenue Service and the Environmental Agency should continue to optimize the receipt of solid waste fees with intensification & extensification, so that there will always be changes on the system of receiving regional retribution towards a better direction.Keywords: effectivity, contribution, local government income

scholarly journals Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Analysis Method ◽  
Local Taxes ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

scholarly journals Evaluasi penerimaan pajak kendaraan bermotor (PKB) dan bea balik nama kendaraan bermotor (BBN-KB) serta dampaknya terhadap pendapatan asli daerah di Provinsi Jambi

2021 ◽  
Vol 16 (1) ◽  
pp. 151-166
Author(s):  
R. Ilham Asri Aditya ◽  
Zulfanetti Zulfanetti ◽  
Heriberta Heriberta
Keyword(s):  
Quantitative Analysis ◽  
Qualitative Analysis ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Upward Trend ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
Transfer Fees ◽  
Descriptive Method

The purpose of this study was to analyze the factors supporting and inhibiting the achievement of revenue targets, the effectiveness of motor vehicle tax receipts and motor vehicle name transfer fees, and their relationship with the original income of Jambi Province. This study used a quantitative descriptive method, where the data obtained were analyzed using qualitative analysis techniques and quantitative analysis. The results of the qualitative analysis show that the determination of the target of motor vehicle tax revenue and motor vehicle name transfer fee in Jambi Province is still done manually based on the latest achievement/realization data plus the percentage that is expected to be achieved following the existing upward trend. from previous years. The results of the quantitative analysis show that the motor vehicle tax revenue and the transfer of motor vehicle name transfer duties in 2014-2018 in Jambi Province have not been effective following the potential for motor vehicle tax revenue and motor vehicle name transfer fee. Besides, there is also no significant relationship between the effectiveness of motor vehicle tax receipts and the effectiveness of the transfer of motor vehicle name transfer fees on the Regional Original Revenue of Jambi Province during 2014-2018, either partially or simultaneously.  Keywords: Motorized vehicle tax, Local revenue

scholarly journals TINJAUAN ATAS RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KOTA BANDUNG

2017 ◽  
Vol 9 (2) ◽  
pp. 73
Author(s):  
Rina Tresnawati ◽  
Erinisa Aini Putri
Keyword(s):  
Clear Picture ◽  
Tax Revenue ◽  
Local Revenue ◽  
Wealth Management ◽  
Descriptive Method

Abstract. The paper aims to determine the amount of contribution from the local retribution toward Local Revenue at Bandung City in the period 2011-2015 and the criteria of effectiveness. This study uses descriptive method, which is a way to collect, arrange and classify the data so as to obtain a fairly clear picture of the problems encountered then will be drawn a conclusion the author to collect the necessary data. From result of analysis that have been processed indicate that contribution of Local Revenue of Bandung City from retribution of the average is equal to 7,30% the rest that is equal to 93,7% from Original Revenue Region sourced from local tax revenue, income of result of separated area wealth management As well as other income in legitimate PAD. The effectiveness level of local retribution fluctuated where in 2011 get 98,07%, 2012 get 110,5%, 2013 get 114,57%, 2014 get 75,62% and in 2015 get 60,41%.  Keywords : effectiveness; PAD; retribution.  Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya kontribusi retribusi daerah terhadap Pendapatan Asli Daerah Kota Bandung selama periode 2011-2015 serta kriteria efektivitasnya. Penelitian ini menggunakan metode deskriptif, yaitu suatu cara mengumpulkan, menyusun dan mengklasifikasikan data sehingga memperoleh gambaran yang cukup jelas mengenai masalah yang dihadapi, kemudian akan ditarik sebuah kesimpulan penulis melakukan pengumpulan data yang diperlukan. Dari hasil analisis yang telah diolah menunjukan bahwa kontribusi Pendapatan Asli Daerah Kota Bandung dari retribusi daerah rata-ratanya adalah sebesar 7,30% sisanya yaitu sebesar 93,7% dari Pendapatan Asli Daerah bersumber dari pendapatan pajak daerah, pendapatan hasil pengelolaan kekayaan daerah yang dipisahkan dan juga pendapatan lain-lain dalam PAD yang sah. Tingkat efektivitas dari retribusi daerah sendiri mengalami fluktuasi dimana tahun 2011 mendapatkan 98,07%, 2012 mendapatkan 110,5%, 2013 mendapatkan 114,57%, 2014 mendapatkan 75,62% dan pada tahun 2015 mendapatkan 60,41%. Kata Kunci : efektivitas; PAD; retribusi daerah.

scholarly journals ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Martha Marice Koibur ◽  
Sifrid Pangemanan ◽  
Harijanto Sabijono
Keyword(s):  
Economic Resources ◽  
Tax Revenue ◽  
Regional Autonomy ◽  
Analysis Techniques ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
Survey Results ◽  
Effectiveness And Efficiency ◽  
Reception Area

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue

scholarly journals Analisis Partisipasi Masyarakat Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di UPPRD Johar Baru Jakarta Periode Tahun 2017-2019

2020 ◽  
Vol 2 (1) ◽  
pp. 45-51
Author(s):  
Fathimatuz Zahra ◽  
Novianita Rulandari
Keyword(s):  
Secondary Data ◽  
Tax Revenue ◽  
Urban Sector ◽  
The Public ◽  
Service Unit ◽  
Local Revenue ◽  
Local Taxes ◽  
Compliance Level ◽  
Level Of Knowledge ◽  
Official Site

Local taxes are one of the sources of local revenue, including for the Johar Baru Jakarta Tax and Retribution Service Unit (UPPRD), which relies on one of the sources of income from the land and building tax revenue for the Rural Urban sector (PBB-P2). This study aims to determine the level of participation and compliance level of taxpayers in paying PBB-P2, the obstacles that have been found and the efforts that have been made. The author uses primary and secondary data which are then analyzed using descriptive qualitative methods. This study found that within three years the level of community participation and level of adherence was quite effective. One of the main factors and efforts that have an impact on public participation as taxpayers, namely the level of knowledge of the taxpayers themselves about the importance of paying taxes, as well as the inactivity of the community as wp in providing information on changes to their tax objects and on building ownership so that the data registered with data is not updated. in the field. Suggestions for the future are to create a new UPPRD Johar official site to make it easier for the public as taxpayers to update their tax object data without requiring the public as taxpayers to report to the UPPRD office

scholarly journals ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yosceline Mahino ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Internal Control ◽  
National Development ◽  
Tax Revenue ◽  
Collection System ◽  
Regional Autonomy ◽  
Autonomous Region ◽  
Local Revenue ◽  
Metallic Mineral ◽  
Descriptive Method ◽  
Made In

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control

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

scholarly journals Analisis Kinerja Keuangan Provinsi Jambi

2018 ◽  
Vol 18 (3) ◽  
pp. 628
Author(s):  
Sudirman Sudirman ◽  
Susilawati Susilawati
Keyword(s):  
Central Government ◽  
Third Party ◽  
Domestic Product ◽  
Tax Revenue ◽  
Dependency Ratio ◽  
Regional Income ◽  
Economic Growth Rate ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Elasticity

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

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