scholarly journals ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Yosceline Mahino ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Internal Control ◽  
National Development ◽  
Tax Revenue ◽  
Collection System ◽  
Regional Autonomy ◽  
Autonomous Region ◽  
Local Revenue ◽  
Metallic Mineral ◽  
Descriptive Method ◽  
Made In

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control

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 Analisis Kinerja Keuangan Provinsi Jambi

2018 ◽  
Vol 18 (3) ◽  
pp. 628
Author(s):  
Sudirman Sudirman ◽  
Susilawati Susilawati
Keyword(s):  
Central Government ◽  
Third Party ◽  
Domestic Product ◽  
Tax Revenue ◽  
Dependency Ratio ◽  
Regional Income ◽  
Economic Growth Rate ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Elasticity

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

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 Peranan Badan Pendapatan Daerah Kabupaten Kutai Kartanefara Dalam Meningkatan Pendapatan Asli Daerah Bersumber Dari Pajak Sarang Burung Walet (Di Tinjau Dari Peraturan Daerah Kabupaten Kutai Kartanegara Nomor 2 Tahun 2011 Tentang Pajak Daerah)

2019 ◽  
Vol 11 (2) ◽  
pp. 128
Author(s):  
Megawati Hairuni ◽  
Wahyuni Safitri
Keyword(s):  
Regional Development ◽  
National Development ◽  
Development Planning ◽  
Planning Systems ◽  
Local Regulation ◽  
Tax Rate ◽  
Bird Nest ◽  
Autonomous Region ◽  
Local Revenue

Kutai Kartanegara Regency as an autonomous region has regional development planning documents as an integral part of the provincial and national development planning systems. The greater role of Regional Original Revenue (PAD) means less regional dependence on central assistance. The purpose of this study was to determine the role of the Regional Revenue Agency of Kutai Kartanegara Regency in carrying out levies and carry out supervision of swallow nest owners in exercising their authority to pay taxes to increase local revenues and to determine the calculation of the swallow's nest tax rate which was set at 10% based on the Regulation Regency of Kutai Kartanegara Number 2 Year 2011 regarding Regional Tax. The method used in this study is normative with the main informant namely the Regional Revenue Agency of Kutai Kartanegara Regency. The results showed that the Regional Revenue Agency of Kutai Kartanegara Regency in carrying out levies and carrying out supervision of swallow bird nest owners in carrying out their authority to pay taxes to increase local revenue is still not optimal. Supervision should also be carried out in the implementation of levies, in order to evaluate the administration of levies. The calculation of the tax rate for swallow's nest which is set at 10% based on the Kutai Kartanegara Regency Local Regulation Number 2 of 2011 concerning Regional Taxes is good enough but in terms of implementation it must be carried out to the entrepreneur of swallow's nest.

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

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Moningka Tesalonika ◽  
Agus T. Poputra ◽  
Lidia Mawikere
Keyword(s):  
Analytical Method ◽  
Qualitative Method ◽  
National Development ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Highly Effective ◽  
The Future ◽  
Improved Performance

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness

scholarly journals PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

2021 ◽  
Vol 5 (2) ◽  
pp. 67-73
Author(s):  
Syahril Effendi
Keyword(s):  
Local Governments ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The City ◽  
Method Show

The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2016. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda

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 TINJAUAN ATAS RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KOTA BANDUNG

2017 ◽  
Vol 9 (2) ◽  
pp. 73
Author(s):  
Rina Tresnawati ◽  
Erinisa Aini Putri
Keyword(s):  
Clear Picture ◽  
Tax Revenue ◽  
Local Revenue ◽  
Wealth Management ◽  
Descriptive Method

Abstract. The paper aims to determine the amount of contribution from the local retribution toward Local Revenue at Bandung City in the period 2011-2015 and the criteria of effectiveness. This study uses descriptive method, which is a way to collect, arrange and classify the data so as to obtain a fairly clear picture of the problems encountered then will be drawn a conclusion the author to collect the necessary data. From result of analysis that have been processed indicate that contribution of Local Revenue of Bandung City from retribution of the average is equal to 7,30% the rest that is equal to 93,7% from Original Revenue Region sourced from local tax revenue, income of result of separated area wealth management As well as other income in legitimate PAD. The effectiveness level of local retribution fluctuated where in 2011 get 98,07%, 2012 get 110,5%, 2013 get 114,57%, 2014 get 75,62% and in 2015 get 60,41%.  Keywords : effectiveness; PAD; retribution.  Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya kontribusi retribusi daerah terhadap Pendapatan Asli Daerah Kota Bandung selama periode 2011-2015 serta kriteria efektivitasnya. Penelitian ini menggunakan metode deskriptif, yaitu suatu cara mengumpulkan, menyusun dan mengklasifikasikan data sehingga memperoleh gambaran yang cukup jelas mengenai masalah yang dihadapi, kemudian akan ditarik sebuah kesimpulan penulis melakukan pengumpulan data yang diperlukan. Dari hasil analisis yang telah diolah menunjukan bahwa kontribusi Pendapatan Asli Daerah Kota Bandung dari retribusi daerah rata-ratanya adalah sebesar 7,30% sisanya yaitu sebesar 93,7% dari Pendapatan Asli Daerah bersumber dari pendapatan pajak daerah, pendapatan hasil pengelolaan kekayaan daerah yang dipisahkan dan juga pendapatan lain-lain dalam PAD yang sah. Tingkat efektivitas dari retribusi daerah sendiri mengalami fluktuasi dimana tahun 2011 mendapatkan 98,07%, 2012 mendapatkan 110,5%, 2013 mendapatkan 114,57%, 2014 mendapatkan 75,62% dan pada tahun 2015 mendapatkan 60,41%. Kata Kunci : efektivitas; PAD; retribusi daerah.

ANALISIS EFEKTIVITAS, EFESIENSI DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH TAHUN 2010-2016

2018 ◽  
Vol 9 (2) ◽  
pp. 181-203
Author(s):  
Endi Rustendi
Keyword(s):  
Quantitative Analysis ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Tax Collection ◽  
Average Percentage ◽  
Local Revenue ◽  
Descriptive Research ◽  
Potential Target ◽  
Tax Revenues ◽  
Descriptive Method

This research aims to determine the level of effectiveness of regional tax revenues in Bekasi Regency in 2010-2016, to determine the level of efficiency of regional tax revenues in Bekasi Regency in 2010-2016, to determine the contribution of regional tax revenues to Bekasi District's Original Revenue in 2010-2016. This research is descriptive research, descriptive method in this study is used to describe the regional tax revenue and quantitative analysis of regional tax revenue in Bekasi Regency which consists of efficiency (efficiency), effectiveness (effectivity) and its contribution to the original revenue of Bekasi Regency in 2010 to with 2016. The technique of collecting data by interview, documentation study, while descriptive analysis is used to obtain an overview of regional tax revenues and local revenue, while quantitative analysis in calculating the tax formula is used to determine the regional tax revenue managed by the Regional Revenue Service of Bekasi Regency budget year 2010 to 2016.The results of the calculation of effectiveness are done by comparing the realization of regional tax collection with the potential / target of regional taxes. Based on these results, the effectiveness of Bekasi Regency Regional Tax revenues in 2010 up to 2016 shows an average percentage of 114.28% with a very effective category. The level of efficiency of Regional tax revenues in 2010-2016 in Bekasi Regency by comparing the costs of collection with the realization of Regional taxes. From this calculation, it can be seen in 2010 to 2016 showing the average percentage of 44.51% with the category quite efficient. Contribution of Regional tax revenue in 2010-2016 in Bekasi Regency by comparing the realization of Regional tax with local revenue. From this calculation, it can be seen from 2010 to 2016 showing the average percentage of 0.74% with very less categories.

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