scholarly journals ANALISIS EFEKTIVITAS PENAGIHAN RETRIBUSI PERSAMPAHAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Juanda Elia Rembet ◽  
Jantje J. Tinangon ◽  
Treesje Runtu
Keyword(s):  
Solid Waste ◽  
Analysis Data ◽  
City Government ◽  
Regional Autonomy ◽  
Local Taxes ◽  
The Past ◽  
Drastic Increase ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Environmental Agency

Regional Original Revenue (PAD) is regional revenue derived from local taxes, regional retribution, and management of separated regional assets, as well as other legitimate regional income. Regional levies are one of the sources of financing regional development in supporting the implementation of regional autonomy. One type of regional retribution collected by the Tomohon City Government is waste retribution. This study aims to analyze the effectiveness of waste collection fees in Tomohon City, and the contribution of solid waste retribution to PAD. In this study using quantitative descriptive method. The analysis data used in this study is the analysis of contribution and effectiveness. The results of the receipt effectiveness of solid waste levies in 2015-2016 was not effective and decreased, then in 2017 although it was still ineffective but experienced a very drastic increase. The contribution of solid waste retribution to regional retribution is still relatively small in 2015 and 2016 but in 2017 its contribution is very significant to regional retribution. While the contribution of solid waste retribution to the PAD of Tomohon City in 2015-2017 is very small for the past 3 years. Leaders of Regional Revenue Service and the Environmental Agency should continue to optimize the receipt of solid waste fees with intensification & extensification, so that there will always be changes on the system of receiving regional retribution towards a better direction.Keywords: effectivity, contribution, local government income

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 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 SWOT Sebagai Strategi Meningkatkan Daya Saing

2020 ◽  
Vol 1 (1) ◽  
pp. 97-112
Author(s):  
Mashuri Mashuri ◽  
Dwi Nurjannah
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Swot Analysis ◽  
Descriptive Analysis ◽  
Analysis Data ◽  
Business Unit ◽  
Swot Matrix ◽  
Quantitative Descriptive ◽  
Diagram Analysis ◽  
Descriptive Method

This research aims to find out how the SWOT analysis as a strategy to improve competitiveness and obstacles in the Bank of Riau Kepri, Pekanbaru Business Unit. The research method used is quantitative descriptive method. The SWOT analysis used is descriptive analysis methods, SWOT matrix and SWOT diagram analysis. Data collection techniques in this study were interviews, questionnaires and literature. The results of this study are the SWOT analysis as a strategy to increase competitiveness needs to be evaluated again so that the formation of good performance from within and from outside the Bank of Riau Kepri, Pekanbaru Sharia Business Unit in advancing these banks throughout Province of Riau and Riau Islands.

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Hendrik Ricart Pangemanan ◽  
Inggriani Elim ◽  
Stanley Kho Walandouw
Keyword(s):  
Quantitative Method ◽  
Local Development ◽  
City Government ◽  
Contribution Ratio ◽  
Regional Autonomy ◽  
Good Criterion ◽  
Local Taxes ◽  
Tax Revenues ◽  
The City

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of  BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of  BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.

scholarly journals ANALISIS POLA PERSEBARAN DAN KETERJANGKAUAN LOKASI SEKOLAH TERHADAP PEMUKIMAN DIKECAMATAN BATAUGA KABUPATEN BUTON SELATAN.

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Mukhlis Mukhlis ◽  
Rahma Musyawarah
Keyword(s):  
Nearest Neighbor ◽  
Distribution Patterns ◽  
Analysis Data ◽  
Educational Facilities ◽  
Nearest Neighbor Analysis ◽  
School Location ◽  
Quantitative Descriptive ◽  
Document Review ◽  
Descriptive Method ◽  
Cluster Pattern

This writing aims to analyze the distribution patterns and find out the affordability of the School's location to the settlements in the Batauga sub-district of South Buton Regency. The method used in this study is a quantitative descriptive method with Nearest Neighbor Analysis and baffer analysis. Data is obtained by survey and document review. The results showed 1) The pattern of distribution of School Locations in Batauga sub-district was calculated using the analysis of the nearest neighbor (Analysis Nearest Nigh) obtained T value = 0.26369, spatial pattern of School Location distribution in Batauga Subdistrict was Cluster pattern. 2). The results of Spatial Analysis using the Baffer function are the distribution of school locations in Batuaga Subdistrict, which have not fully served all villages in the subdistrict of Batauga. Educational facilities for junior high schools (SMP / MTs) are only able to serve 75%, namely Lawela Village, Lawela Seatan, Bandar Batauga, Busoa, Lakambau, Majapahit, Pogalampa, Mologina and Bola Village.

scholarly journals ANALISIS PENGARUH WORKING CAPITAL TURNOVER, FIRM SIZE, GROWTH OPPORTUNITY DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN PT FAST FOOD INDONESIA TBK

2019 ◽  
Vol 4 (2) ◽  
pp. 17
Author(s):  
Emma Lilianti ◽  
Reva Maria Valianti
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Fast Food ◽  
Working Capital ◽  
Growth Opportunity ◽  
Asset Value ◽  
Drastic Increase ◽  
Size Growth ◽  
Quantitative Descriptive ◽  
Descriptive Method

This research purpose to analyze the effect of Working Capital Turnover, Firm Size, Growth Opportunity, Profitability on the Capital Structure of the Company PT Fast Food Indonesia Tbk. The year of observation for 5 years is 2014 at 2018, with the object of PT. Fast Food Indonesia Tbk. The method of analysis uses quantitative descriptive method. The results showed that the working capital turnover of the company&gt; 3 times the efficiency of the company's working capital turnover in 2014 d. 2018 efficiency. The size of a good company can be seen from the company's total asset value quite well. Total assets of PT. Fast Food continues to experience a significant increase every year. Growth opportunity PT. Fast Food has decreased every year even though sales have increased. This shows the low growth opportunity of the company can mean that the company does not have flexibility in investing optimally because the company manager will take action to transfer wealth from creditors to<br />investors, so that the company is expected to have low debt. The level of profitability can be measured from the level of the company's fluctuating profits and significantly increased in 2018. In 2014 to 2015 decreased by 4.7%, then in 2016 increased by 3.9% and in 2016 decreased by 1.37% and in 2018 experienced a drastic increase in profit of 5.55%.<br />Keywords: Working Capital Turnover, Firm Size, Growth Opportunity, Profitability, Capital Structure

scholarly journals POTENTIAL LOSS OF PBB-P2 REVENUE AS REGIONAL TAX IN SAMBAS REGENCY

2019 ◽  
Vol 3 (02) ◽  
pp. 43
Author(s):  
Yarlina Yacoub ◽  
Safari Safari ◽  
Nindya Lestari
Keyword(s):  
Law Enforcement ◽  
Tax Evasion ◽  
Survey Methods ◽  
Jel Classification ◽  
Regional Autonomy ◽  
Local Taxes ◽  
Rural And Urban ◽  
Potential Loss ◽  
The Government ◽  
Descriptive Method

<p><em>This study aims to identify the potential loss in the receipt of Rural and Urban Land and Building Taxes (PBB-P2) as Regional Taxes in Sambas Regency. This research uses descriptive method by describing events in the field using survey methods and questionnaires which will then be processed using the SWOT method. The data used in this study consisted of two data.</em></p><p><em>Based on the results of interviews on questionnaires given to sample taxpayers to find out the reasons and factors that caused taxpayers to take tax evasion actions, it was found that there were the taxpayers  do not know / do not understand, not very important about PBB-P2. In an effort to minimize the level of potential loss various efforts made by the government at that time both those that have been carried out and those that will be carried out in the future. There are several relevant strategies to be implemented in an effort to optimize PBB-P2 revenues as local taxes in Sambas Regency, among others: Utilizing regional autonomy policies to implement regional regulations more firmly (law enforcement); Repairing and completing facilities and infrastructure facilities to support regional revenue management, especially supporting facilities for increasing PBB-P2 revenues; Providing incentives for PBB-P2 collection so that officers get additional motivation in an effort to optimize PBB-P2 revenues; Utilizing the willingness and awareness of taxpayers to pay taxes in order to increase PBB-P2 revenues by implementing programs and activities well and orderly. Responding to the enactment of Law No. 28 of 2009 with initiative and creativity in the management of PBB-P2 which in the end was able to increase regional Original Revenue (PAD) towards regional financial independence.</em><em></em></p><p><strong><em>JEL Classification: </em></strong><em>H20,<strong> </strong>H21, H24</em></p><p><strong><em>Keywords: </em></strong><em>Fiscal,</em><em> </em><em>Potential Loss, Revenue</em></p>

scholarly journals OPTIMALISASI PAJAK DAERAH DAN RETRIBUSI DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA TANJUNGPINANG

2020 ◽  
Vol 10 (1) ◽  
pp. 205-210
Author(s):  
BAMBANG SAMBODO
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Qualitative Approach ◽  
City Government ◽  
Data Sources ◽  
Regional Autonomy ◽  
Descriptive Research ◽  
Local Taxes ◽  
Operations Control ◽  
The Government

ABSTRACT. The purpose of this study is to find out about the Optimization of Regional Taxes and Levies in Increasing Regional Original Revenue (PAD) in Tanjungpinang City. Optimizing Regional Taxes and Levies is the largest and potential financial source for the region. Then the Government must be able to develop and increase the sources of revenue from Regional Original Income (PAD). The type of research used in this study is descriptive research with a qualitative approach. The data sources used are secondary data with data collection techniques using reports on the realization of regional taxes and levies in the Tanjungpinang City Government. From the results of the study, it was found that during 2012-2016 the realization of PAD generated by the Regional Tax and Retribution Management Agency in Tanjungpinang City met the budget. The increase in the realization of PAD 2012- 2016 is inseparable from the efforts of the Tanjungpinang City Government to support the implementation of regional autonomy and to analyze the magnitude of the potential of PAD originating from Taxes and Regional Retributions in Tanjungpinang City. Based on the results of the study, it was concluded that the Tanjungpinang City. Government must be able to improve cooperation with other related agencies and institutions in managing local taxes and levies so that the Government can optimize operations, control taxpayers as well as coordination and maximize revenue from the local tax and retribution in local sectors. Keywords : Optimization; Regional Taxes and Retribution; Original Income Of Region (O.I.R)

COMMONWEALTH Forum: The Politics of Science or the Science of Politics

Commonwealth ◽  
2017 ◽  
Vol 19 (1) ◽  
Author(s):  
John Arway
Keyword(s):  
Public Policy ◽  
Natural Resource ◽  
Factual Information ◽  
The Past ◽  
Difference Of Opinion ◽  
History Of ◽  
The Right ◽  
Scientific Facts ◽  
Environmental Agency ◽  
Laws And Regulations

The challenges of including factual information in public policy and political discussions are many. The difficulties of including scientific facts in these debates can often be frustrating for scientists, politicians and policymakers alike. At times it seems that discussions involve different languages or dialects such that it becomes a challenge to even understand one another’s position. Oftentimes difference of opinion leads to laws and regulations that are tilted to the left or the right. The collaborative balancing to insure public and natural resource interests are protected ends up being accomplished through extensive litigation in the courts. In this article, the author discusses the history of environmental balancing during the past three decades from the perspective of a field biologist who has used the strength of our policies, laws and regulations to fight for the protection of our Commonwealth’s aquatic resources. For the past 7 years, the author has taken over the reins of “the most powerful environmental agency in Pennsylvania” and charted a course using science to properly represent natural resource interests in public policy and political deliberations.

PENGEMBANGAN BAHAN AJAR BERBASIS PENDEKATAN OPEN ENDED PADA MATERI FPB/KPK KELAS IV UNTUK MENINGKATKAN KEMAMPUAN PENALARAN SISWA DI SD NEGERI TAMBAKREJO 01 SEMARANG

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Ambar Widianingrum ◽  
Joko Sulianto ◽  
Rahmat Rais
Keyword(s):  
Data Analysis ◽  
Research And Development ◽  
Teaching And Learning ◽  
Analysis Data ◽  
Field Trials ◽  
Teaching Materials ◽  
Initial Field ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Stage 1

The purpose of this study was to describe the feasibility of teaching materials based on an open-ended approach to improve the reasoning abilities of fourth grade students in elementary schools. This type of research is research and development (Research and Development). The subjects of this study were 3 classroom teachers. The data analysis technique used is descriptive qualitative data analysis (data reduction, data presentation and conclusion) and quantitative descriptive data analysis. Based on the results of stage 1 media validation, it was obtained 84.8%, and the results of stage 2 media validation were obtained 94.8%. The result of material validation for stage 1 was obtained 84.6%, and validation for material for stage 2 was obtained 93.3%. The results of initial field trials obtained media 93.7% and material 92.3%. This shows that the teaching material is declared valid and suitable for use. Based on the results of this study, the suggestion that can be conveyed is that teaching materials based on an open-ended approach can be used as a tool for teaching and learning resources for students.

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