scholarly journals EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Pongtuluran Andri Christian ◽  
Jullie J. Sondakh ◽  
Novi Budiarso
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Tax Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The Republic ◽  
The Government ◽  
Alternative Sources ◽  
The Right

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue

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 Inovasi dan kreativitas Public Service Era Otonomi Daerah sebagai Modern Local Government

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 175
Author(s):  
Afifuddin Afifuddin
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Public Service ◽  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Regional Autonomy ◽  
The Government ◽  
The Right

 ABSTRACTThe implementation of public services is still going on with the old public administration practices. Therefore, it is time for the bureaucracy to change its mindset. The development of the paradigm of public administration can bring enlightenment to the bureaucracy. Public Service innovation and creativity is one of the right solutions in the era of regional autonomy in achieving the welfare of modern regional government. The Indonesian state in running the government, the relationship between the central government and local governments must be well and harmoniously established. The intertwined goal is for the prosperity of the people. Regional autonomy can provide flexibility for regions to innovate and create local community creativity as material for local government policies. Therefore, several important discourses in Public Administration Science can be a reference for modernizing the administration of local government in the era of regional autonomy. Keywords        : Innovation, Public Service Creativity, Regional Autonomy, Center,                          Region and Local Government ABSTRAKPenyelenggarakan pelayanan publik masih saja terjadi praktik-praktik old public administration. Oleh karena itu sudah saatnya birokrasi merubah mindsetnya. Perkembangan paradigma administrasi publik dapat membawa pencerahan bagi birokrasi. Inovasi dan kreativitas Public Service merupakan salah satu solusi yang tepat di era otonomi daerah dalam mencapai kesejahteraan pemerintahan daerah yang modern. Negara Indonesia dalam menjalankan pemerintahan, hubungan pemerintah pusat dan pemerintah daerah harus terjalin dengan baik dan harmonis. Tujuan yang terjalin tersebut untuk kemakmuran rakyat. Otonomi daerah dapat memberikan keleluasaan bagi daerah untuk melakukan innovasi dan kreativitas masyarakat setempat sebagai bahan kebijakan local government. Oleh karena itu beberapa wacana penting dalam Ilmu Administrasi Publik dapat menjadi rujukan untuk memodernisasi penyelenggaraan pemerintah daerah dalam era otonomi daerah. Kata Kunci    : Inovasi, kreativitas Public Service, Otonomi Daerah, Pusat, Daerah dan                          Local Government 

IMPLEMENTATION OF THE REGIONAL GOVERNMENT AND ADMINISTRATIVE SANCTIONS IN INDONESIAN REGIONAL REGULATIONS

2020 ◽  
Vol 8 (1) ◽  
pp. 177-182
Author(s):  
Enny Agustina
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Regional Government ◽  
The People ◽  
Qualitative Descriptive ◽  
The Republic ◽  
The Government ◽  
The Right ◽  
Administrative Sanctions ◽  
The Relationship

Purpose of the study: This article aimed to analyze the implementation of the regional government and administrative sanctions in Indonesian regional regulations. Methodology: The research method used is normative legal research. The data were analyzed using a qualitative descriptive technique. Main Findings: The final results showed that the type of relationship between the central and the local governments does not reduce the right of the local people to participate (freely) in the implementation of the regional government. The relationship between the central government and the regions did not diminish the rights of the people. Applications of this study: Local government sanctions and administration in Indonesian regional regulations. Novelty/Originality of this study: The task of the government is to realize the state’s objectives as formulated in the unveiling of the Constitution 1945 of the Republic of Indonesia, and this duty is a comprehensive task. This requires the regulations to direct the implementation of governance that is more in line with the expectations and needs of the community (citizen-friendly).

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

scholarly journals KEBIJAKAN PENGELOLAAN PAJAK DAERAH DALAM KERANGKA PENYELENGGARAAN OTONOMI DAERAH (ANALISA TERHADAP IMPLEMENTASI WEWENANG PENGELOLAAN PAJAK DAERAH OLEH PEMERINTAH PUSAT DAN PEMERINTAH DAERAH)

2014 ◽  
Vol 14 (3) ◽  
Author(s):  
Kadar Pamuji
Keyword(s):  
Local Authority ◽  
Central Government ◽  
Local Autonomy ◽  
Regional Autonomy ◽  
Local Taxes ◽  
Tax Management ◽  
Management Policies ◽  
The Government ◽  
Policy Direction ◽  
The Right

Regional autonomy is the right, authority, and duty to regulate autonomous regions and manage their own affairs and interests of local communities in accordance with the legislation. One of which is owned by the local authority is the authority to impose taxes. Supporting local autonomy, the local tax management policies cannot be separated from the regional autonomy policy direction outlined by the Central Government. Local Government as implementing regional autonomy in the management of local taxes tends to be subject to the rules specified by the Central Government. Changes of local tax management policies show that the government has no found raw format in the management of local taxes management yet. Management of local taxes does not show the direction to the actual implementation of regional autonomy due to dominant intervention by the central government.Key words : policy, local taxes, local autonomy

scholarly journals Pengelolaan Barang Milik Daerah Berdasarkan Peraturan Pemerintah Nomor 27 Tahun 2014 tentang Pengelolaan Barang Milik Negara/Daerah

Lentera Hukum ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 131
Author(s):  
Era Nandya Febriana ◽  
Jayus Jayus ◽  
Rosita Indrayati
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Property ◽  
Regional Government ◽  
Personal Interest ◽  
Regional Autonomy ◽  
Unitary State ◽  
Local Government Management ◽  
The Government ◽  
The Right

Indonesia is the Unitary State. It is understood that within a unitary state, the central government operates a high state sovereignty. In order not to be arbitrary, the activities of the central government are supervised and limited by the constitution. The government which is divided from the Central Government to the Regional Government included Regional Autonomy therein, as well as the authority of the Regional Government, is on duty to manage the Regional Property. In carrying out its authority as an administrator of local property, there are still many abuses or omissions committed by the local government in operating its authority in managing regional property, such as the negligence of the Regional Assets, the misuse of authority in the revocation of rights already granted by the regional government on the right to use of local property, using local property for personal interest. In the management of regional property required planning, implementation, and supervision by the local government in accordance with applicable laws and regulations in the constitution. Keywords: Authority, Local Government, Management of Regional Property

scholarly journals Analisis Hubungan Kemandirian Keuangan Daerah dan Ketergantungan Daerah Terhadap Pengangguran dan Kemiskinan

2018 ◽  
Vol 5 (2) ◽  
pp. 217-225
Author(s):  
Rosyafa Febiandani ◽  
Deky Aji Suseno
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Direct Relation ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Central Java ◽  
Relationship Of ◽  
The Relationship

Adanya desentralisasi fiskal diharapkan dapat menciptakan kemandirian daerah dan dapat mengurangi ketergantungan pemerintah daerah terhadap pemerintah pusat. Kemandirian keuangan daerah dicerminkan dengan perbandingan besarnya PAD terhadap total pendapatan daerah. Sejak 10 tahun dilaksanakannya otonomi daerah sesuai UU No 32 Tahun 2004, kemandirian keuangan daerah di Provinsi Jawa Tengah masih berada di level yang kurang baik dibandingkan dengan provinsi lainnya di Pulau Jawa. Jumlah pengangguran dan jumlah penduduk miskin di Provinsi Jawa Tengah juga masih terhitung tinggi. Penelitian ini bertujuan untuk mengetahui hubungan dari tingkat kemandirian keuangan daerah dan tingkat ketergantungan daerah terhadap tingkat pengangguran dan tingkat kemiskinan di kabupaten/kota Provinsi Jawa Tengah Tahun 2013. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah Analisis Korelasi Kanonikal menggunakan bantuan program SPSS. Hasil penelitian menunjukkan kemandirian keuangan daerah mempunyi hubungan yang signifikan, kuat, dan tidak searah dengan pengangguran dan kemiskinan. Sedangkan hubungan antara ketergantungan daerah terhadap kemiskinan dan pengangguran mempunyai hubungan yang signifikan, tidak kuat, dan tidak searah. Peningkatan kemandirian keuangan daerah guna mengurangi tingkat ketergantungan terhadap pemerintah pusat dapat dilakukan dengan cara menggali dan mengelola sumber daya atau potensi daerah yang dimilikinya secara efektif dan efisien sebagai sumber utama pendapatan keuangan daerahnya. Fiscal decentralization is expected to create  independency regional financial  and to reduce the dependence of local governments to the central government. Independency regional financial can be result by the ratio of PAD to total local revenue. Since 10 years the implementation of regional autonomy based on UU No. 32 of 2004, independency regional financial in Central Java  is still unwell compared to the other provinces in Java. As well as unemployed, and the poverty in Central Java is still high. The purpose of this research is to determine the relationship of  independency regional financial and the dependency regional to unemployment and poverty in Central Java period 2013. The data used in this research is secondary data. The method of analysis used is the Canonical Correlation Analysis using SPSS application. The results of research showed that the relationship of independency regional financial are significant, strong, and no direct relation with unemployment and poverty The relationship between dependency regional with unemployment and poverty are significant, no strong, and no direct relation. Increased the independency local financial to reduce the dependence on the central government can be done by managing the resources or the potential of region effectively and efficiently as the source from their financial local revenue

scholarly journals Adakah Pengaruh Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah?

2017 ◽  
Vol 16 (2) ◽  
Author(s):  
Faishal Fadli
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Regional Development ◽  
Local Governments ◽  
Central Government ◽  
Domestic Product ◽  
Local Revenue ◽  
Economic Progress ◽  
Regional Budget ◽  
The Government

<p><em>The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD) as one source of income in financing regional development. The result indicates the role of the revenue (PAD) in the Regional Budget (APBD) of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue.</em></p><p align="left"><em> </em></p><p><strong>Keywords: </strong>economic growth, revenues (PAD), Regional Budget (APBD), Gross Domestic Product (GDP).</p>

scholarly journals The Urgency Of Creating Regional Regulations For Supporting The Implementation Of Regional Autonomy

2019 ◽  
Vol 19 (1) ◽  
pp. 75
Author(s):  
Lies Ariany ◽  
Risni Ristiawati
Keyword(s):  
Local Governments ◽  
Local Community ◽  
Central Government ◽  
Regional Government ◽  
Conceptual Approach ◽  
Regional Autonomy ◽  
Library Research ◽  
The People ◽  
The Government ◽  
Government Level

The Regional government which carried out based on the principle of autonomy as wide as possible implies that the regions are given the authority to regulate and manage all their own affairs. So, this study tried to conduct a study of normative law to further examine the nature of the implementation of regional autonomy, and the second tried to analyze the role of regional regulations in order to support the implementation of regional autonomy through library research using the statute approach and conceptual approach. The results of the study indicated that one of the important ideals and rationalities for implementing regional autonomy was to make the policy process closer to the society, not only in the central government. For this reason, authority needs to be given so that local governments can take their own initiative to make decisions regarding the interests of the local community through laws at the local government level. Thus, the contents of the Regional Regulations are to accommodate the interests of the people in the regions in order to achieve happiness and prosperity that is distributed equally to the people in the area.Pemerintah daerah dilaksanakan berdasarkan prinsip otonomi yaitu memberi dan melaksanakan rumah tangga itu sendiri. Untuk alasan ini, penelitian ini adalah studi hukum normatif untuk memeriksa lebih lanjut tentang pelaksanaan otonomi daerah dan pendekatan lain yang dapat dianalisis dengan menggunakan pendekatan perpustakaan menggunakan pendekatan Statuta dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa salah satu cita-cita dan rasionalitas penting pelaksanaan otonomi daerah adalah membuat proses lebih dekat dengan masyarakat, tidak hanya di pemerintah pusat. Untuk alasan ini, perlu mengisi ruang sehingga pemerintah dapat mengambil inisiatif sendiri untuk membuat keputusan tentang lingkungan masyarakat melalui peraturan di tingkat pemerintah daerah. Ini adalah konten materi dari Peraturan Daerah pada dasarnya untuk mengakomodasi manfaat masyarakat di daerah dalam rangka mencapai kebahagiaan dan kemakmuran yang didistribusikan secara merata kepada orang-orang di daerah tersebut.(The regional government is carried out based on the principle of autonomy is giving and carrying out the household itself. For this reason, the research is normative legal studies to examine more about the implementation of regional autonomy and other approaches that can be analyzed using the library approach using the Statute approach and the conceptual approach. The results of the study show that one of the important ideals and rationalities of the implementation of regional autonomy is to make the process closer to the community, not only in the central government. For this reason, it is necessary to fill the space so that the government can take its own initiative to make decisions about the community environment through a regulation at the regional government level. This is the material content of the Regional Regulation is essentially to accommodate the benefits of the community in the area in order to achieve happiness and prosperity that is evenly distributed to the people in the area). 

scholarly journals Autonomy of Local Governments in Taxation in Kyrgyzstan

2020 ◽  
Author(s):  
Dastan Aseinov
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Legal Framework ◽  
Tax Revenue ◽  
Government Budget ◽  
Tax Base ◽  
Financial Autonomy ◽  
Tax Revenues ◽  
Different Types ◽  
Local Budget

The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.

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