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 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 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 OPINI MAHASISWA MENGENAI ISU PEMINDAHAN LOKASI PELAKSANAAN HUKUM CAMBUK KE PENJARA (Studi Kasus Pada Mahasiswa Prodi Hukum FISIP UTU)

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Rena Juliana
Keyword(s):  
Human Rights ◽  
Spiral Of Silence ◽  
The Public ◽  
Underlying Theory ◽  
Political Sciences ◽  
The Government ◽  
Quantitative Descriptive ◽  
Descriptive Method

This research aims to analyze how students of Law Major of Social and Political Sciences Faculty ofTeuku Umar University responded to the issue of transferring the location of the execution of the caningto prison. Spiral of silence theory is the underlying theory of this research. The method used in thisresearch is quantitative descriptive method by distributing questionnaires to 20 students. From the resultsof the research found that the students did not agree with the government plan to move the location of theexecution of the caning to prison. It is considered that such a punishment will not make the defendantsdeterrent because the effect of shame does not exist. The defendant will not be punished by the public fornot being shown publicly. The students also considered that the prohibition to take pictures andrecordings when the process of application of caning law should not be prohibited. In addition thestudents considered that the implementation of caning law in the mosque will not cause a sense of thephobia of investors to instill their shares in Aceh and the implementation of caning law in the mosquedoes not violate human rights. The students alleged the transfer of location of the canning law full ofpolitical interests so it is feared that the ruling parties in violation of the Shariah will not receive thecaning punishment because of their power.Keyword: Opinion, students of Law Major, Caning1. PENDAHULUAN

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 Inovasi Pelayanan Publik Program E-Retribusi Di Dinas Perdagangan Kota Surakarta

2020 ◽  
Vol 8 (2) ◽  
pp. 109-118
Author(s):  
Lies Fajarwati Wijaya ◽  
Winarti Winarti ◽  
Joko Suranto
Keyword(s):  
Public Service ◽  
Service Innovation ◽  
The Public ◽  
Local Revenue ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
The City ◽  
Descriptive Method ◽  
Smart Government ◽  
Trade Office

The e-retribution public service innovation by the Surakarta City Trade Office is a new concept regarding the online levy payment system. First launched in mid-2016, E-retribution as part of the implementation of smart government is included in the smart city indicator. This study uses the typology theory of public service innovation Muluk (2008). Research location in the city trade office Surakarta, with a qualitative descriptive method. The data collection technique was obtained by purposive sampling through informant interviews, observations and documents. The results show that the public service innovation with the e-retribution program can simplifying public services and saving more time, costs and human resources, ensuring accountable transactions. In addition, E-retribution has an impact on increasing Solo Local Revenue every year.

scholarly journals Pengaruh Pemahaman Nasabah Pada Jenis Produk Terhadap Kelancaran Pembayaran Angsuran Di BMT Niaga Utama Purwakarta

2021 ◽  
Vol 5 (2) ◽  
pp. 299-315
Author(s):  
Syanti Herlinawati ◽  
Asep Dede Kurnia ◽  
Jalaludin Jalaludin
Keyword(s):  
Rapid Development ◽  
Sampling System ◽  
The Public ◽  
Average Value ◽  
A Value ◽  
Credit Financing ◽  
Quantitative Descriptive ◽  
Main Activity ◽  
Descriptive Method

The banking industry is currently experiencing rapid development where the main activity of financial institutions is to collect funds and channel them back to the public in the form of credit/financing. Problems that arise from the financing process are bad funds from customers as an unavoidable risk with several indicators of causes such as customer income, disasters experienced by customers, awareness and refunds from understanding the financing contract contract. This study aims to analyze the effect of customer understanding on mudharabah products, murabahah products, and murabahah products and to examine the effect of average customer understanding on payment growth at BMT Niaga Utama Purwakarta. This research was conducted by quantitative descriptive method using a sample of 34 customers from a population of 67 customers. Determination of the research sample is through a random sampling system with a Likert scale. The results of this study indicate that the customer's understanding of the mudharabah product is stated to be significant for payment payments with a value of rcount (0.84) > rtable (0.648), while the customer's understanding of the musyarakah product is stated to have no significant effect on payment performance with a value of rcount (0.697) < rtable (0.738). As for the influence of customer understanding of the value of murabahah products, the sig. (2-tailed) number is 0.000 which is smaller than the level of significant (α) 5% and is declared significant. While the effect of the known average value of Ucount = 22 > Utable 17 shows that there is no difference between understanding the product of mudharabah, musyarakah and murabahah on installment payments.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

scholarly journals Analysis of Public Satisfaction Index on the Regional Library Service at the Autonomous Regency

2018 ◽  
Vol 8 (4) ◽  
pp. 24-32
Author(s):  
Hardiyansyah ◽  
R. Junita ◽  
D. Triana ◽  
Koesharijadi ◽  
D. Mellita ◽  
...  
Keyword(s):  
Public Service ◽  
Average Score ◽  
Community Satisfaction ◽  
Library Service ◽  
Service Component ◽  
The Public ◽  
Satisfaction Index ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study aims at finding out the community satisfaction index on the service of the Regional Library of Ogan KomeringIlir (OKI) regency. Through a quantitative descriptive method with questionnaire distribution to 150 respondents, the result showed that the public service has run well. As all components of the community satisfaction index were in "good" category with an average score of 77.61. The component of service that received the highest score was "courtesy and friendliness" of the serving personnel with a score of 3.22. Meanwhile, "terms of service" component got the lowest score 3.02. In other words, things related to various requirements in obtaining the service should be of particular concern because this component obtained the lowest score. There should be a solution to this problem so the community would be able to access the service easily without any complaints or dissatisfaction.

scholarly journals EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN (Studi Kasus Pada Kantor Pemerintahan Kabupaten Lamongan Periode Tahun 2014 - 2018)

2020 ◽  
Vol 3 (1) ◽  
pp. 55-71
Author(s):  
Toto Heru Dwihandoko ◽  
Keyword(s):  
Data Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Tax Revenues ◽  
The Earth ◽  
Data Analysis Method ◽  
To Come ◽  
Quantitative Descriptive ◽  
Descriptive Method

Tax is the source used to finance a development. One of which is the land and building tax. This study goals to determine (1) the effectiveness of land and building tax revenues in lamongan districts in 2014 until 2018, (2) barriers that impact the effectiveness of land and building tax revenues in the district of 2014 until 2018, (3) Government to overcome barriers that affect the level of tax effectiveness of the earth and buildings in the district lamongan 2014 until 2018. The method that used in this research is by documentation technique. Data analysis method used in this research is Quantitative Descriptive method. The results shows that: (1) the effectiveness of land and buildings tax revenues in the district of 2014 until 2018 has been very effective, (2) the barriers that impact the effectiveness of tax revenues of land and buildings is difficult to meet taxpayers, And knowledge of taxpayers in paying taxes, (3) efforts to overcome obstacles in the tax revenue of the land and buildings is in cooperation with village rayon coordinator, and held more socialization. The authors provide recommendations to the district revenue department of Lamongan district should more often hold socialization for tax revenue of land and buildings increasing in the years to come.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PEKALONGAN

2020 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Rizka Ariyanti ◽  
Singgih Setiawan ◽  
Nur Cahyati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Tax Revenue ◽  
Contribution Ratio ◽  
Literature Study ◽  
Local Revenue ◽  
Descriptive Research ◽  
Study Techniques ◽  
Descriptive Method

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue

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