scholarly journals ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Lisa Tivani Langi ◽  
David P. E. Saerang ◽  
Jessy D.L Warongan
Keyword(s):  
Qualitative Research ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
Local Communities ◽  
Regional Finance ◽  
Local Revenue ◽  
The Difference ◽  
The Government ◽  
Descriptive Qualitative

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2

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 PERAN PEMERINTAH DAERAH DALAM PENGEMBANGAN OBYEK WISATA HUTAN BATU RAMMANG – RAMMANG DI KABUPATEN MAROS

2012 ◽  
Vol 2 (2) ◽  
Author(s):  
Harnida Harnida ◽  
Muhammad Tahir
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Local Governments ◽  
Local Communities ◽  
Role Of Government ◽  
The Government ◽  
Research Type

This study aims to determine the role of local governments in the development of forest tourism rammang rammang stone- Maros and determine the government's efforts in the development of tourism rammang-rammang stone forests Maros, using role government indicator as a facilitator, regulator and mediator. This research is qualitative research type phenomenology. Data were collected using such instruments; Observation, interviews and document searches. The results of this study indicate that in general the role of government in the development of tourism rammang rammang- stone forest in Maros is not maximized. As a facilitator, the government has not been much to facilitate the activities of local communities. As a mediator, local governments lack the desire and complaints from people in the area related to the improvement of facilities and infrastructure. As a regulator, the local government has not communicating about the rules of preservation of these attractions.  Penelitian ini bertujuan untuk mengetahui peran pemerintah daerah dalam pengembangan obyek wisata Hutan Batu Rammang-rammang Kabupaten Maros dan mengetahui upaya pemerintah dalam pengembangan obyek wisata hutan batu rammang- rammang Kabupaten Maros dengan menggunakan indicator pemerintah sebagai fasilitator, regulator dan mediator. Jenis penelitian ini bersifat kualitatif dengan tipe penelitian fenomenologi. Data dikumpulkan dengan menggunakan instrumen berupa; Observasi, wawancara dan penelusuran dokumen. Hasil Penelitian ini menunjukkan bahwa secara umum peran pemerintah dalam pengembangan obyek wisata hutan batu rammang- rammang di Kabupaten Maros belum maksimal. Sebagai fasilitator, pemerintah belum banyak memfasilitasi aktifitas masyarakat setempat. Sebagai mediator, pemerintah daerah kurang keinginan dan keluhan dari masyarakat di daerah tersebut terkait peningkatan sarana dan prasarana. Sebagai regulator, pemerintah daerah juga kurang berkomunikasi mengenai aturan pelestarian obyek wisata tersebut.

Rwanda: Lessons from Applied Intergovernmental Fiscal Equalization Formula

2020 ◽  
Vol 8 (4) ◽  
pp. 101-109
Author(s):  
Ludovick Leon Shirima
Keyword(s):  
Data Analysis ◽  
Service Delivery ◽  
Local Governments ◽  
Central Government ◽  
Modern World ◽  
Budget Support ◽  
The Difference ◽  
The Government ◽  
Support Fund ◽  
The Mathematical Model

It is a well-known fact that budgetary allocations need to be based on a just formula for balanced service delivery in the modern world. This paper describes the intergovernmental formula designed for Rwanda in 2003 to allocate grants from the central to local governments (LGs). First, the previous criterion, the Local Authority Budget Support Fund, was reviewed. This was followed by a literature review and field visits. Finally, the specifications of the mathematical model are described, followed by the proxy selection, data analysis, econometric evaluation, and estimations used in the study. In 2003, data analysis revealed that LGs had low fiscal capacities and ubiquitous fiscal needs. These were proxied by mean own source revenues and expenditure needs, respectively, in the proposed formula. The difference between the two was taken as the mean fiscal gap. This formula corrected the inherent weaknesses in the previous transfer system. It proposed weighting parameters to determine subnational transfer entitlements. Additionally, it constructed and applied welfare poverty and fiscal gap indices that captured the behavior of LGs in terms of wellbeing, fiscal needs, and revenue capacity for the first time in Rwanda. The study recommendations were entirely adopted by the government. The formula was used to allocate unconditional grants from the central government to LGs to improve service delivery and reduce poverty. The study also highlights that any successful transfer formula design depends on how the following are determined—the transfer pool, weights, proposed variables, and proxy indices—and how they enter the model.

ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMAMPUAN PEMBIAYAAN KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN

2018 ◽  
Vol 2 (1) ◽  
pp. 148
Author(s):  
Rano Asoka
Keyword(s):  
Central Government ◽  
Total Revenue ◽  
Government Administration ◽  
Regional Finance ◽  
Local Revenue ◽  
Fiscal Autonomy ◽  
Analysis Technique ◽  
Target Set ◽  
District Government ◽  
The Government

ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government

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 Analysis of Management Transfer Funds in Katingan District

2020 ◽  
Author(s):  
Kristian . ◽  
Delima Samosir ◽  
Miar .
Keyword(s):  
Asset Management ◽  
Public Services ◽  
Basic Education ◽  
Central Government ◽  
Capital Expenditure ◽  
Government Funding ◽  
Fund Allocation ◽  
Local Revenue ◽  
Funding Sources ◽  
The Government

Renewal of the government system into regional autonomy has a major impact on the administration of the government system and the scope of performance in the government in Katingan Regency. The Transfer Fund is intended to assist the region in funding the authority to provide services to the public and reduce the imbalance of government funding sources between the center and the regions, as well as to reduce the gap in government funding between regions. The purpose of this study was to determine the role of Central Government transfer funds on capital expenditure for public services in Katingan Regency and analyze the management of transfer funds and their contribution to capital expenditure. The research is descriptive in order to explain how the Transfer Fund is managed by the Regional Financial and Asset Management Agency of Katingan Regency. The results showed that the regional revenue of Katingan Regency originated from Regional Original Revenue (Pendapatan Asli Daerah or PAD), receipts from transfer funds, and other legitimate receipts. Receipt of transfer funds increases from year to year. The average transfer fund allocation that is intended for public services is increasing especially in the fields of health, sanitation infrastructure, markets, agriculture, road infrastructure, environment, assistance for Early Childhood Basic Education (Pendidikan Anak Usia Dini or PAUD), health operational assistance, small and medium scale industries and the allocation of village funds also increased. Keywords: regional revenue, local revenue, transfer funds, public services.

scholarly journals Analisis Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah di Kabupaten Tanjung Jabung Barat

2018 ◽  
Vol 18 (3) ◽  
pp. 468
Author(s):  
Pantun Bukit ◽  
Hana Tamara Putri
Keyword(s):  
Data Analysis ◽  
Natural Resources ◽  
Local Governments ◽  
Tax Revenue ◽  
Research Subject ◽  
Analysis Method ◽  
Regional Finance ◽  
Local Revenue ◽  
Regression Approach ◽  
The Government

Tax areas as one of the components of the Original Local Revenue (PAD) which is given by the local Government to residents who stay in their jurisdiction without obtaining the consideration from the local governments that collect taxes area. Tanjung Jabung Barat District is one of the strategic areas and it has a potential of natural resources which is relatively large. The strategies and policies of financial development in Tanjung Jabung Barat is directed at the improvement of the effectiveness as well as the effectiveness of regional finance. One of the strategies is through the optimization of local tax receipts as a source of Original Local Revenue (PAD). This research aimed at investigating the magnitude of the potential and the local tax capacity in Tanjung Jabung Barat District of 2018. This research also intended to know the implementation of tax effort which has been attempted in Tanjung Jabung Barat District. Last, this research aimed at knowing the extent to which the original revenue dependency area toward the acceptance of tax areas in Tanjung Jabung Barat District.The data were collected through survey and direct observation to the research subject through the coordination with related agencies. In data analysis method, Diagrams Cartesius, Regression approach to Tax Business, Estimation and Elasticity Tax Formulas, analysis of Overlay and analysis of Potential local tax were used. The results of this research are expected to give input to the Government of Tanjung Jabung Barat in arranging the strategies and policies in optimizing the Local Tax Revenue.

Parliament, Privy Council, and Local Politics in Elizabethan England: The Yarmouth-Lowestoft Fishing Dispute

1990 ◽  
Vol 22 (1) ◽  
pp. 39-64 ◽  
Author(s):  
David M. Dean
Keyword(s):  
Central Government ◽  
Local Politics ◽  
Local Communities ◽  
Henry Viii ◽  
Central Authority ◽  
Privy Council ◽  
Clearing House ◽  
Royal Court ◽  
Major Exception ◽  
The Government

In his celebrated presidential addresses to the Royal Historical Society between 1974 and 1976 Sir Geoffrey Elton explored three “points of contact” between central authority and local communities: Parliament, the royal council, and the royal court. Parliament, he argued, was “the premier point of contact,” which “fulfilled its functions as a stabilizing mechanism because it was usable and used to satisfy legitimate and potentially powerful aspirations.” Elsewhere Elton, and other parliamentary historians such as Michael Graves, Norman Jones, and Jennifer Loach, have stressed parliament's role as a clearing house for the legislative desires of the governing class. The author of this article has recently drawn attention to the pressures which private legislation placed on the parliamentary agenda and the attempts by the government to control it. All of this supports Elton's contention that parliament, from the perspective of central government, was indeed a vital means of ensuring stability and channelling grievances.However, few studies have viewed parliament from the perspective of the local communities and governing elites who sought parliamentary solutions to their problems or even parliamentary resolutions to their disputes with others. The major exception to this has been London. Helen Miller's seminal study of London and parliament in the reign of Henry VIII and Edwin Green's on the Vintners lobby, have been recently complemented by Ian Archer's on the London lobbies in Elizabeth's reign, Claude Blair's on the Armourers lobby, and my own study of the struggle between the Curriers and Cordwainers. These not only reveal the broader context of such disputes, but emphasize that parliament was only one of many arenas available to participants. This important point has also been stressed by Robert Tittler in his study of parliament as a “point of contact” for English towns.

scholarly journals E-LEARNING ACCESSIBILITY IN STATE-OWNED SCHOOLS IN NORTH BALI

2019 ◽  
Vol 26 (1) ◽  
pp. 8
Author(s):  
Wicaksana Gede Dharma Arya ◽  
Dewi Ni Putu Febriana
Keyword(s):  
Qualitative Research ◽  
Public Opinion ◽  
Snowball Sampling ◽  
The Real ◽  
The Public ◽  
Interview Guide ◽  
E Learning ◽  
The Government ◽  
Descriptive Qualitative

This study aimed at investigating the implementation of e-learning in one of government non-favourite schools in Singaraja. This study was the result of the real implementationof e-learning in Bali in which the government expected e-learning to be applicable in every school in Bali since the launching of Balinese version of E-learning 2017. This research was a descriptive qualitative research. This study used snowball sampling in which the public opinion was counted. The data were collected by using observation and interview guide. The result of the study showed that the implementation of e-learning was not running well and became a serious problem. Some sollutions were offered in this study.

scholarly journals Public Service by the Government of Papua Province in the Special Autonomy

2016 ◽  
Vol 7 (2) ◽  
pp. 72-78
Author(s):  
Efraim Kambu
Keyword(s):  
Public Service ◽  
Local Governments ◽  
Public Services ◽  
Secondary Data ◽  
Physical Development ◽  
Data Sources ◽  
Government Officials ◽  
Industry Growth ◽  
Secondary Data Sources ◽  
The Government

Special Autonomy assigns its rights and obligations to local governments to regulate and manage their own affairs and interests of the society so that people increasingly can be served well. But in fact, public services provided is not maximized. This study used qualitative methods, data sources are divided into two types of data sources, namely primary and secondary data sources. The results of this study indicate that there is still lack of public services the Government of Papua Province visible from the weak aspects of responsiveness, which local governments less responsive to some of the problems in the field of education, economy and industry growth and physical development as well as non-physical. From the aspect of responsibility is also still found their weaknesses, which the Government of Papua Province is still not fully overcome the problems of corruption and poverty. Meanwhile, from the aspect of accountability, it is known that the performance of governance in Papua in providing public services are not running optimally, one reason is the lack of competence and capability of local government officials.

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