scholarly journals ANALISIS PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR DI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ratu Inggrini ◽  
Jenny Morasa ◽  
Lidia Mawikere
Keyword(s):  
Qualitative Research ◽  
Title I ◽  
Research Methods ◽  
Public Service ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
North Sulawesi ◽  
Wheeled Vehicle ◽  
Transfer Fees ◽  
Wheeled Vehicles

This study aims to find out the acceptance of tax on transfer fees of motor vehicles in North Sulawesi. This study used qualitative research methods. The result of the research revealed that the receipt of Transfer of Motor Vehicle Title I, especially two-wheeled vehicle (R2), experienced the biggest decrease in February 2017 of 22.10% and experienced the biggest increase in July 2107 of 41.65%. For four-wheeled vehicles (R4) experienced the largest decline in December 2017 of 32.32% and experienced the largest increase in July 2107 amounted to 46.29%. then for the acceptance of Transfer of Motor Vehicle Name II II, especially for motorcycles (R2), the biggest decrease in March 2017 was 5.59% and the highest increase was in January 2018 of 112.79%. For four-wheeled vehicles (R4) experienced the largest decrease in April 2017 of 35.65% and experienced the largest increase in October 2017 of 31.24%Keywords : Tax. public service

scholarly journals IPTEKS TARGET DAN REALISASI PAJAK DAERAH DI DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Sifrid S. Pangemanan
Keyword(s):  
Surface Water ◽  
Public Service ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Local Taxes ◽  
Tax Revenues ◽  
The North ◽  
North Sulawesi ◽  
Cigarette Tax ◽  
Transfer Fees

This study aims to determine the achievement of regional tax revenues and the percentage of realization of local tax revenues in the Regional Revenue Service of North Sulawesi Province in 2017-2018, which consists of Motor Vehicle Taxes, Motor Vehicle Name Transfer Fees, Surface Water Taxes, Vehicle Fuel Taxes Motorized, Cigarette Tax, Public Service Retribution, Service Service Retribution, and Specific License Licensing The results of this study indicate that the target of regional tax revenue in the North Sulawesi Provincial Revenue Service decreased in 2018 and the realization percentage of each type of regional tax revenue increased in January 2017 and November 2017. From that total it can be concluded that the increase in realization of local tax revenues in the Regional Revenue Service is able to pursue the tax deposit target in 2017.Keywords: Local Taxes, Target and Realization

scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN THE FOUR MAXIMS DI KABUPATEN MINAHASA

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Novita Asrilia Moningka ◽  
David Paul Elia Saerang ◽  
Harijanto Sabijono
Keyword(s):  
Motor Vehicle ◽  
Adam Smith ◽  
Descriptive Analysis ◽  
Theory And Practice ◽  
Motor Vehicles ◽  
Vehicle Ownership ◽  
Tax Rate ◽  
Local Revenue ◽  
North Sulawesi ◽  
Wheeled Vehicles

Motor vehicle tax has strong enough role in the aceptance of local revenue. In North Sulawesi progressive tx on motor vehicles is valid from 12 january 2012 based on Law No. 28 of 2009on local taxes and levies, based on the implementation of provincial regulations SULUT number 7 of 2011 concerning local tax applies to both private motor vehicle ownership and so, the two-wheeled vehicles and four-wheel except for a pick and dumb truck. Principles of taxation proposed by adam smith namely equality, certainly, conveinence of payment, efficiency. Research carried out the UPTD Tondano district of Minahasa. The analytical method used is descriptive analysis (qualittive) that analyzes comparing two different aspects of theory and practice which need to be met in order to know the differences. The purpose of this study  is determine  how the imposition of a progressive tax rate on motor vehicle tax is based on the four maxims. The result showed that the principle of taxation is still apropriate and relevant to be applied to the motor vehicle tax collection.

scholarly journals Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta

2020 ◽  
Vol 7 (1) ◽  
pp. 88-97
Author(s):  
Fitri Rahmiyatun ◽  
Eka Dyah Setyaningsih ◽  
Nurul Hidayah
Keyword(s):  
Quantitative Methods ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Linear Regression Equation ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Motorized Vehicles ◽  
Relationship Of ◽  
Transfer Fees

Abstract - Motor vehicles in Indonesia, especially Jakarta, are experiencing an increase every year. This is supported because of the convenience provided by dealers in the purchase of motor vehicles which results in the transfer of ownership of a motorized vehicle and triggers the imposition of transfer fees. Transfer of Motor Vehicle Title Fee is the surrender of a motorized vehicle because of the agreement of two parties or one party to a sale or inheritance. The data collection method uses the method of observation, interviews, and documentation studies with the method of analysis in the form of secondary quantitative methods. Based on the data that is processed that the Transfer of Motor Vehicle Title Fee as a variable X and the Regional Tax Revenue of the Province of DKI Jakarta as a variable Y there is a strong significant relationship of 0.615. There is a significant influence between Revenue Transfer Fees for Motorized Vehicles Against Regional Taxes of DKI Jakarta Province by 38% and 62% due to other factors, as well as the simple linear regression equation between Revenue Transfer Fees for Motorized Vehicles to Regional Taxes of DKI Jakarta Province, namely Y = 20,939 + 0.285 X Keywords: Acceptance of Transfer Fees for Motorized Vehicles

scholarly journals Analisis Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) dalam Peningkatan Pendapatan Asli Daerah Provinsi Sulawesi Utara

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Irene F Pontoh ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Qualitative Research ◽  
Motor Vehicle ◽  
Service System ◽  
The Other ◽  
Regional Government ◽  
Communication Policy ◽  
North Sulawesi ◽  
The Government ◽  
Research Show ◽  
Transfer Tax

Abstract. The main purpose of this research is to find out the condition of the collection for Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) in the regional Tax's Collector, constraints in collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) and how the strategy to increase the revenue of Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) for the last 5 years from the Regional Tax's Collector of North Sulawesi. This is a qualitative research with an explorative approach. The result of this research show  thatthere is Rp 82.000.000.000,- bill has not been collected yet from the Motor Vehicle Tax in 2016. On the other hand, Title Transfer Tax of Motor Vehicle decreased for revenue on 2014 and 2015 in North Sulawesi. Prior to conducting activities on the collection of Motor Vehicle Tax and title Transfer tax of Motor Vehicle, BP2RD of North Sulawesi Province shall set the target of PKB and BBNKB acceptance and to carry out the collection activity with the system and procedures which have been determined. There are 4 constrains for collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) as follow Taxpayer's behavier, taxpayer’s compliance, Comprehension of PKB and BBN-KB and Natural disaster. Some efforts that also conducted by the regional Tax's Collector to increase the revenue of PKB and BBN-KB are communication, policy, service system and participation from all the authorized institution in the government. We can find the regional revenue of North Sulawesi for Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB) is around 51% to 66% for the last 5 years, therefore these taxes are becoming the big contribution for the main revenue of the Regional Government of North Sulawesi.Keywords : Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB), Original Regional RevenueAbstrak. Tujuan penelitian adalah untuk mengetahui kondisi Pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di BP2RD, kendala-kendala dalam pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor serta strategi dalam peningkatan penerimaan PKB dan BBNKB selama 5 tahun terakhir oleh Badan Pengelola Pajak dan Retribusi Daerah provinsi Sulawesi Utara. Metode analisis data yang digunakan adalah metode analisis data kualitatif dengan pendekatan eksploratif. Hasil penelitian menunjukan bahwa pada tahun 2016 adanya piutang sekitar Rp.82.000.000.000,- untuk tunggakan Pajak Kendaraan Bermotor. Sedangkan  Bea Balik Nama Kendaraan Bermotor mengalami penurunan penerimaan di tahun 2014 dan 2015 pada Provinsi Sulawesi Utara. Sebelum melakukan kegiatan pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor, BP2RD Provinsi Sulawesi Utara menyusun target penerimaan PKB dan BBNKB dan melaksanakan kegiatan pemungutan dengan sitem dan prosedur yang telah ditetapkan. Ada 3 kendala dalam kegiatan pemungutan Pajak kendaraan bermotor dan Bea Balik Nama Kendaraan Bermotor yaitu Perilaku Wajib Pajak, pemahaman tentang PKB dan BBNKB, dan bencana alam. Adapun upaya yang dilakukan untuk meningkatkan pendapatan PKB dan BBNKB melalui pemungutan yang dilakukan oleh BP2RD adalah komunikasi, kebijakan, sistem pelayanan, kerja sama dengan pemerintah yang berwenang. Peranan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor pada Pendapatan Asli Daerah dapat dilihat melalui Realisasi penerimaan PKB dan BBN-KB terhadap realisasi penerimaan PAD Propinsi Sulawesi Utara untuk 5 tahun terakhir ini sangat dominan yaitu diantara  51% s/d 66%. Sehingga dengan demikian penerimaan PKB dan BBN-KB adalah merupakan kontributor terbesar pasokan keuangan bagi pemerintah daerah melalui penerimaan Pendapatan Asli Daerah.Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pendapatan Asli Daerah.

scholarly journals KOREOGRAFI SANCTAE FAMILIAE KARYA MATHEUS WASI BANTOLO

2020 ◽  
Vol 18 (2) ◽  
pp. 180-189
Author(s):  
Trisila Wahyu Kinasih ◽  
Matheus Wasi Bantolo
Keyword(s):  
Qualitative Research ◽  
Title I ◽  
Research Methods ◽  
Life Experiences ◽  
Qualitative Research Methods ◽  
Music Drama ◽  
Black And White ◽  
Three Stages

Sanctae Familliae is a work created by Matheus Wasi Bantolo to commemorate the Christmas feast day in 2014. The problem in this study was (1) how the choreography Sanctae Familiae and (2) How the creativity of Matheus Wasi Bantolo in the work. In this study using qualitative research methods, with the approach of choreography. To get an answer from the problem about the form of the work of Sanctae Familiae using the concept of Sumandiyo Hadi on the elements of dance consisting of A.) Motion Dance, B.) Makeup and clothing, C.) Dance accompaniment, D.) Lighting, E.) Number of dancers and genders, F.) Theme, G.) Dance room, H.) Dance title, I.) mode or way of presentation, J.) Type of dance. To know the creativity of Matheus Wasi Bantolo uses the concept of Alma. M Hawkins. Creativity is a special ability to create something new, to achieve it is done three stages of creativity, namely exploration, improvisation, and composition. The essence of the work is the fight between angels representing goodness and demons that symbolize ugliness, and is similar to black and white. All men are the same in the eyes of God, which means no difference. Because love does not know goodness or ugliness, because God is love. The results of this study suggest that the choreography of Sanctae Familiae was formed from the life experiences of Matheus Wasi Bantolo, and because of his desire to give an outside form of his response and his unique imagination. Sanctae Familiae is realized through motion, music, drama that is packaged in the form of opera, is the result of creativity, the sensitivity of the environment, the experience of life and its imagination Matheus Wasi Bantolo. So he managed to present Sanctae Familiae choreography with totality. Keywords: Sanctae Familiae, choreography, creativity.

scholarly journals Sugar Commodity in Gorontalo: Production, Export, Import, Pricing and Distribution System

2021 ◽  
pp. 102
Author(s):  
Supandi Rahman ◽  
Rifadli D. Kadir
Keyword(s):  
Qualitative Research ◽  
Board Of Directors ◽  
Research Methods ◽  
Distribution System ◽  
Distribution Systems ◽  
Qualitative Research Methods ◽  
Sugar Production ◽  
North Sulawesi ◽  
The Cost ◽  
Central Sulawesi

This research is directed to find out more about sugar activities in Gorontalo Province by exploring more deeply about Production, Export, Information, Pricing and Distribution Systems at PT. PG Gorontalo Tolangohula Unit. Using qualitative research methods that aim to systematically describe the facts and characteristics of the object or subject being studied appropriately. The results of the study found that the development of sugar production for Large Plantations (PB) and People's Plantations (PR) in Gorontalo tended to fluctuate, sugar exports from Gorontalo abroad did not yet exist, because sugar production was still needed for the needs of Gorontalo Province and its surroundings, namely North Sulawesi and Central Sulawesi Province, to determine the price of sugar refers to the main decision of the Surabaya Board of Directors, of course taking into account several factors, including production which will determine the cost of goods sold from the factory, and in the market, for the system of selling sugar from the factory to the hands of the community is through the auction system.

scholarly journals ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” DI KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Eugenia Rosalie ◽  
Jantje Tinangon ◽  
Rudy Pusung
Keyword(s):  
Motor Vehicle ◽  
Adam Smith ◽  
Motor Vehicles ◽  
Progressive Taxation ◽  
Positive Effects ◽  
Local Taxes ◽  
The North ◽  
North Sulawesi ◽  
Progressive Tax ◽  
The Impact

Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.

scholarly journals Pelaksanaan Prinsip Pelayanan Publik SAMSAT Medan Selatan dalam Meningkatkan Pemungutan Pajak Kendaraan Bermotor Roda Dua

2019 ◽  
Vol 1 (1) ◽  
pp. 28-34
Author(s):  
Dinda Emilia ◽  
Muhammad Husni Thamrin Nasution ◽  
Rosmala Dewi ◽  
Indra Muda
Keyword(s):  
Data Collection ◽  
Public Service ◽  
Qualitative Method ◽  
Public Services ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Tax Collection ◽  
The Public ◽  
Descriptive Qualitative

Public services is a form of service provided by the bureaucracy or government to the public with the following problems : how does the implementation of Samsat Medan Selatan public service principles in increasing tax collection of motor vehicle tax, this research uses a descriptive qualitative method that uses data collection techniques, observation, interview, and documentation. Quite good but if seen from the realization of the tax revenue of two- wheeled motorbikes there was a decrease from 2016 to 2017 based on the results of the study it can be concluded that the Samsat southern field public service principle in increasing tax collection oftwo-wheeled motor vehicles is good enough, but what needs to be improved is how to motivate the public to want to participate in pay tax especially two-wheeled motor vehicles.

scholarly journals INOVASI DUKCAPIL DIGI MOBIL DALAM MENINGKATKAN PELAYANAN PUBLIK PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA PARIAMAN

2020 ◽  
Vol 4 (2) ◽  
pp. 241
Author(s):  
Dahlila Dahlila ◽  
Aldri Frinaldi
Keyword(s):  
Qualitative Research ◽  
Information Technology ◽  
Data Collection ◽  
Research Methods ◽  
Public Service ◽  
Success Factors ◽  
Service Providers ◽  
Document Management ◽  
Civil Registration ◽  
Inhibiting Factors

Progress in information technology today also modernize various public services including population registration services. Nowadays people always wanted services that were easier and did not need to queue at service counters. To minimize problems related to services, public service providers make innovations in service. The Department of Population and Civil Registration of Pariaman City as the organizer of population document management services has made an internet-based innovation called Dukcapil Digi Mobile which means being served geniusly. By using qualitative research methods and data collection techniques carried out by interviews, observation, and documentation study, the results of this study showed that the Dukcapil Digi Mobile innovation criteria were successful in terms of the success factors in implementing the innovation. Its implementation was influenced by supporting and inhibiting factors.

scholarly journals Faktor-Faktor Yang Mempengaruhi Implementasi Kebijakan Penyelenggaraan Mal Pelayanan Publik

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 230-238
Author(s):  
Ratna Puspita Sari ◽  
Amy Yayuk Sri Rahayu
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Service Delivery ◽  
Policy Implementation ◽  
Research Methods ◽  
Public Service ◽  
Economic Conditions ◽  
Implementation Model ◽  
Data Collection Technique ◽  
Positivist Approach

This study aims to analyze the factors that influence the Implementation of Public Service Mall Implementation Policies in DKI Jakarta Province. This study uses a policy implementation model proposed by Van Meter and Van Horn (1975) which consists of several factors, namely (1) Policy Standards and Objectives; (2) Policy Sources; (3) Communication between organizations and implementation of Activities; (4) Characteristics of the Implementing Body; (5) Socio-political and economic conditions; and (6) the trend of implementers (implementors). This concept is used to analyze the factors that influence the implementation of public policies. This study uses a post-positivist approach with qualitative research methods in order to explain the factors that influence the implementation of policies on the implementation of public service malls in DKI Jakarta Province. The data collection technique used was triangulation. In general, the research results illustrate that the implementation of Public Service Hall in DKI Jakarta Province has been going well, but there are several factors such as inadequate facilities and infrastructure, characteristics of implementing agencies that have not supported the implementation and communication between organizations and the implementation of activities has not been consistent , thus having an impact on service delivery to the community.

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