scholarly journals ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novianti Valentin Ruung ◽  
Ventje Ilat ◽  
Heince R. N. Wokas
Keyword(s):  
Data Analysis ◽  
Regional Development ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Regional Autonomy ◽  
Local Taxes ◽  
Decentralization Policy ◽  
Reporting Mechanism ◽  
Tax Reporting ◽  
The City

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax

Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Dadang Sudirno ◽  
Hani Sri Mulyani2
Keyword(s):  
Economic Growth ◽  
Regional Development ◽  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Local Taxes ◽  
Directorate General ◽  
Financial Balance

Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.

scholarly journals Analysis on Fiscal Capacity and Regional Financial Acceleration: A Case Study on Ternate City, Indonesia

2018 ◽  
Vol 7 (4.34) ◽  
pp. 410
Author(s):  
Abdul Hadi Sirat ◽  
Irfan Zam-Zam ◽  
Zikri Muhammad
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Regional Autonomy ◽  
The Government ◽  
Regional Product ◽  
The City ◽  
Regional Work

Indonesian Act No. 32 and 33 by 2014 about the formation of the regional autonomy is a challenge for local governments to utilize the potentials of the region. One of the local revenues for enhancing fiscal area is Regional Own Source Revenue (PAD), which are sourced from taxes and retributions. This research aims to analyze the financial management from the Government of Ternate. The secondary data collected from DPD, BPS, and offices related to the financial areas in 2010 – 2014 as well as data on the results of interviews with officials of the Regional Work Unit that has been appointed. By descriptive analysis, the result showed that economic growth has increased and indicated the increment of regional GDP. Based on the percentage of each sector against the Gross Domestic Regional Product in 2010 – 2014, trade, hotels and restaurants as well as other sectors were significantly contributing. The analysis found that the city of Ternate has not been financially able to carry out regional autonomy. However, the Government of Ternate is expected to improve regional financial capability by implementing intensification, the efforts to internally optimize local taxes and levies, and intensification, the efforts to expand and utilize new potentialities over regional tax and levies, to improve fiscal capability of the city of Ternate. To conclude, the effort in increase the District Own Source Revenue can be done by implementing intensification and intensification of regional tax and retribution.  

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 Kinerja dan Kemampuan Daerah dalam Pelaksanaan Otonomi Daerah Kota Pontianak

2015 ◽  
Vol 4 (3) ◽  
pp. 290
Author(s):  
Atria Tiffany Widyaningsih
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Financial Independence ◽  
Quantitative Descriptive Analysis ◽  
Fiscal Effort ◽  
Regional Autonomy ◽  
Financial Capacity ◽  
Fiscal Autonomy ◽  
The City

Discussion about the Regional Financial Performance and Capabilities required to be processed more deeply, then becomes a problem in this research are: the financial capacity of the region in the implementation of regional autonomy, especially in 2011-2014, when viewed from the degree of decentralization Fiscal Indicators (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Capacity, Needs Fiscal Effort / Effectiveness Ratio Fiscal Position original revenue (PAD) and Tax Performance Indicators and Local Retribution in Pontianak. And will be discussed also about the level of local financial independence in 2011-2014 to support the organizers of regional autonomy as measured by the ratio of Regional Financial Independence and Relationship Patterns in Pontianak. Research conducted at the Office of Pontianak City BPKAD, with the quantitative descriptive analysis method which uses data measured in a numerical scale / number. (Kuncoro, 2003) This analysis aims to determine the level of local financial capacity, level of independence and the readiness of the local government of the city of Pontianak in the implementation of regional autonomy. Results from this study and the performance of Financial Ability in one regional assessed from the ratio of local independence that describes to the extent of financial dependence of local governments to the central government, obtained by comparing the acceptance of PAD to acceptance Assistance and Contribution Regions. From the year 2011-2014, the average calculation independence ratio Pontianak City generate value 21.22% Because of the value is between 0-25%, the city of Pontianak is considered to have very low financial capacity and have a pattern instructive relations with the central government, which where financial dependence on the central government is still low compared to the regional independence.

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 Driving Factors For Local Government Self-Financing Ability

2021 ◽  
Vol 748 (1) ◽  
pp. 012028
Author(s):  
Hani Sri Mulyani ◽  
Dadang Sudirno ◽  
Abdul Hakim
Keyword(s):  
Economic Growth ◽  
Regional Development ◽  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Sample Selection ◽  
Local Taxes ◽  
Directorate General ◽  
Negative Effect ◽  
Fiscal Balance

Abstract The independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies/cities for the period of 2011-2018, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Fiscal Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts/cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the period of 2011-2018 so that 40 sample data were obtained. The analytical tool used in this research is multiple regression analysis. The results of this study indicate that partially Local Taxes have a significant effect on the Independence of Regional Development, Levies have a significant negative effect on the Independence of Regional Development and the Level of Economic Growth has no effect on the Independence of Regional Development. However, simultaneously it shows that local taxes, levies and economic growth rates have a significant effect on the independence of regional development.

scholarly journals Analysis of Financial Independence of Regency/City Governments in Java Island Based on Comparison and High Local Original Revenue (PAD)

2021 ◽  
Vol 1 ◽  
pp. 9-18
Author(s):  
Illa Susilawati ◽  
Linda Nurlaela ◽  
Yenik Candra Kiranawati ◽  
Sulthan Yusuf Abdullah ◽  
Nabillah Adryantomo ◽  
...  
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Regional Government ◽  
City Governments ◽  
Related Factors ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Total Capital ◽  
The City

The independence of the Regional Government is very important because in Indonesia since 1999 regional autonomy has been applied. However, the achievement of good performance still cannot be fulfilled by all Cities/Regency. The purpose of this study was to determine the interrelationships and comparisons between various financial performance indicators in City/Regency Local Governments. All Cities/Regency on the island of Java are the population in this study. A sample of 113 Cities/Regency was taken based on predetermined criteria. A quantitative approach and descriptive analysis of all indicators were used to answer the research questions. The results of this study indicate that the comparison of PAD based on the type of region and regional potential in the five provinces on the island of Java is not evenly distributed. It was also found that the high PAD owned by the City/Regency became a factor supporting the high or increasing the value of other factors such as Total Assets and Total Capital Expenditure. This research is expected to reveal the performance of the City/Regency in terms of PAD and other related factors as an illustration of regional financial independence in the City/Regency.

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 Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals ANALISIS PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH KOTA MALANG

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Maria Trimurni Esni ◽  
Anwar Made ◽  
Retno Wulandari
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Local Communities ◽  
Significance Level ◽  
Regional Autonomy ◽  
Independent Variable ◽  
The Right ◽  
The City

Regional Autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in accordance with statutory regulations. The basic consideration of the implementation of regional autonomy is the development of conditions in the country that indicate that the rise of globalization that demands competitiveness of each country, including the competitiveness of local governments. This study aims to determine and analyze the effect of the implementation of performance-based budgeting, accountability and transparency as an independent variable both partially and simultaneously on the financial performance of the city of Malang. This study uses a quantitative approach with a sample of 44 employees in OPD and BPKAD Malang. Measurement of variables using a Likert Scale with a score of up to 5. Data were analyzed using multiple linear regression analysis and to test the significance level using the f test and hypothesis testing using t test with the help of the SPSS 22 program. Partial results indicate that the application of performance-based budgeting has a significant effect on regional financial performance, the accountability variable has a significant effect on regional financial performance and the transparency variable does not affect the regional financial performance and the results of research simultaneously show that the application of performance-based budgeting, accountability and transparency affects the regional financial performance

Sign in / Sign up

Export Citation Format

Share Document