scholarly journals IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meilani Wondal ◽  
Linda Lambey ◽  
Anneke Wangkar
Keyword(s):  
Local Government ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Total Revenue ◽  
Tax Amnesty ◽  
North Sulawesi ◽  
Before And After ◽  
Research Outcome

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.

scholarly journals ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA PERIODE (2013-2017)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Pinkan Grace Assa ◽  
Hendrik Manossoh ◽  
Lidia Mawikere
Keyword(s):  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Motor Vehicles ◽  
Small Contribution ◽  
Analysis Method ◽  
Contribution Ratio ◽  
Regional Income ◽  
Tax Revenues ◽  
North Sulawesi ◽  
Qualitative Descriptive

Regional Tax is one component of Regional Original Income which has very good prospects to be developed. Motor vehicle tax is one source of income in the Province. Regional Vehicle Revenue Tax North Sulawesi Province (2013-2017) The method of analysis in this study is a qualitative descriptive analysis method, namely tax revenues, especially motor vehicles in the period (2013-2017) using the contribution ratio. The results of the study explain the small contribution given by motor vehicle tax, and there are still many people who have not been obedient in paying taxes.Keywords: Regional Tax, Motor Vehicle Tax, Contributions, Receipts, Regional Income

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

scholarly journals PENERAPAN SISTEM DAN PROSEDUR UANG PERSEDIAAN PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN KABUPATEN MINAHASA SELATAN

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Magfirah S. Rahayu ◽  
Hendrik Manossoh ◽  
Stanley Kho Walandouw
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Financial Control ◽  
Accounting System ◽  
Analysis Method ◽  
Planning Tool ◽  
Work Unit ◽  
Research Implementation ◽  
Development Agency ◽  
Technical Management

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of  observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money

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 Analisis Penerapan Pajak Penghasilan Usaha Mikro Kecil dan Menengah

2019 ◽  
Vol 2 (1) ◽  
pp. 11-19
Author(s):  
Barita Sormin ◽  
Syamsuri Rahim
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Income Taxes ◽  
The Other ◽  
Analysis Method ◽  
Indonesian Government ◽  
Interactive Model ◽  
Model Research ◽  
Before And After ◽  
Medium Enterprises

This research aimed to: (1) To obtain and analyse application of Indonesian Government Act No. 23 of 2018 about increasing level of Micro Small and Medium Enterprises taxpayers who apply in South Makassar and North Makassar Tax Office, (2) to obtain and analyse application of Indonesian Government Act No. 23 of 2018 about contributed Micro Small and Medium Enterprises income taxes related to collection of income taxes Article 4 Section 2 in South Makassar and North Makassar Tax Office. Analysis method used in this research is descriptive analysis to describe increasing number of taxpayers before and after after application of Government Act No.23 of 2018 about collection of income taxes Article 4 Section 2. This research used descriptive analysis method with interactive model. Research shown that: (1) in South Makassar Tax Office, after application of Government Act No.23, shown increasing number of Micro Small and Medium Enterprises taxpayers for 79,61%, in the other hand, in North Makassar Tax Office, after application of Government Act No.23, shown decreasing number of Micro Small and Medium Enterprises taxpayers for -2,44%. (2) in South Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 10,49% with the low criteria, and in North Makassar Tax Office, average collection of income taxes Article 4 Section 2, after 6 months since applying Government Act No. 23 of 2018, is 17,85% with the low criteria. In the future, government especially South Makassar and North Makassar Tax Office needs to be active and keen for holding personal socialization to the taxpayers.

scholarly journals ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Veronica Waworundeng ◽  
Inggriani Elim ◽  
Novi S. Budiarso
Keyword(s):  
Data Collection ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Analysis Method ◽  
Data Collection Methods ◽  
Tax Revenues ◽  
Collection Methods

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness

scholarly journals Kenaikan Omzet UMKM Makanan dan Minuman di Kota Bogor Pasca Sertifikasi Halal

Al-Muzara ah ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 109-127
Author(s):  
Hana Khairunnisa ◽  
Deni Lubis ◽  
Qoriatul Hasanah
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Work Hours ◽  
Added Value ◽  
Total Revenue ◽  
Food And Beverage ◽  
Before And After ◽  
Medium Enterprises

Halal certification is one of the company’s strategy that aims to retain their consumers and become a difference with competitors and to give added value for product. Most of the researchers have proved that halal certificates affect big companies’ total revenue. However, there are not many studies that have proved that halal certificate would affect the total revenue of micro, small, and medium enterprises (MSMEs), especially in Bogor City. This research aims to determine the characteristics of MSMEs’ owners and their business, analyze the changes of MSME’s total revenue before and after owning a halal certificate, and the factors that affect MSMEs’ total revenue after owning a halal certificate. The questionnaire data were collected through an interview with 40 food and beverage MSMEs’ owners who have halal certificates in Bogor City. This research uses descriptive analysis, paired sample t-test, and multiple linear regression analysis as the analysis methods. Results based on this research showed that there was a difference in the total revenue of MSMEs before and after owning a halal certificate. The factors that have positive and significant effects of MSMEs’ total revenue influences are capital, work hours, length of business, and a dummy of promotion.

scholarly journals EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Jenny Morasa ◽  
Treesje Runtu
Keyword(s):  
Motor Vehicle ◽  
City Government ◽  
Regional Government ◽  
Analysis Method ◽  
Fuel Tax ◽  
The North ◽  
North Sulawesi ◽  
The People ◽  
Cigarette Tax ◽  
Motorized Vehicles

Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Uumu, dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sulawesi Utara)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Henri Gerungan ◽  
David P.E Saerang ◽  
Ventje Ilat
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Capital Expenditure ◽  
Real Income ◽  
Capital Expenditures ◽  
Analysis Method ◽  
Regional Autonomy ◽  
Study Research ◽  
North Sulawesi ◽  
Productive Output

Abstract. The main purpose of regional autonomy implementation is to improve public services and to develop the regional economy in Indonesia. Due to limited resources, local government should be able to allocate the earning income for productive output. However, in fact, the local government tends to allocate the income for Operating Expenditures. This research aims to analyze the effects of Regional Real Income, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure. This is a quantitative research. The data used in this study research were APBD budget District and City in North Sulawesi Province from 2011 to 2015. The analysis method applied in this study research was multiple regression analysis and supported by SPSS Version 23. The result shows that Regional Real Income and the Special Allocation Fund influence positively and significantly Capital Expenditures. On the other hand, the General Allocation Fund does not affect Capital Expenditure. Keywords: Regional Real Income, General Allocation Fund, Special Allocation Fund, Capital Expenditure. Abstrak. Tujuan utama pelaksanaan otonomi daerah adalah untuk meningkatkan pelayanan publik (public service) dan memajukan perekonomian daerah di Indonesia. Dengan sumber daya yang terbatas, Pemerintah Daerah harus dapat mengalokasikan penerimaan yang diperoleh untuk belanja daerah yang bersifat produktif. Namun faktanya Pemerintah Daerah cenderung mengalokasikan pendapatan untuk keperluan belanja operasi. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal. Metode penelitian yang digunakan adalah metode kuantitatif. Adapun data yang digunakan adalah data APBD Kabupaten dan Kota di Provinsi Sulawesi Utara Tahun 2011 sampai 2015. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukan Pendapatan Asli Daerah, dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. Sedangkan Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA

2014 ◽  
Vol 3 (1) ◽  
pp. 56
Author(s):  
. Hasannudin ◽  
Heince Wokas
Keyword(s):  
Asset Management ◽  
Central Government ◽  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Main Mode ◽  
Management Area ◽  
Area North

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.

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