scholarly journals ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Lusinda Natalya Debora Karo ◽  
Lintje Kalangi ◽  
Novi Swandari Budiarso
Keyword(s):  
Resource Management ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Local Governments ◽  
Research Method ◽  
Regional Government ◽  
Regional Autonomy ◽  
Average Percentage ◽  
Local Taxes ◽  
The City

Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of "very low", the effectiveness of local tax collection in 2014-2018 is already in the "very effective" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of "good" while in 2015 and 2017 included in the criteria of "good enough" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of "good".

scholarly journals ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
. Prety ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Research Method ◽  
Regional Autonomy ◽  
Know How ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Average Contribution

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes

scholarly journals Government Responsibility in The Management of Natural Resources for The Protection of Economic, Social, and Cultural Rights in The Balaesang Region

2020 ◽  
Vol 1 (1) ◽  
pp. 146-173
Author(s):  
Jeane Neltje Saly ◽  
Journal Manager APHA
Keyword(s):  
Resource Management ◽  
Natural Resources ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Local Governments ◽  
Secondary Data ◽  
Customary Law ◽  
Government Responsibility ◽  
Healthy Environment ◽  
The Government

There are two aims of this paper: first to analyze the responsibility of the government in the commitment to protect the rights of indigenous and tribal peoples in natural resource management activities; secondly, to analyze the implementation of government responsibilities in mining management in relation to the rights of indigenous and tribal peoples in enjoying their rights in the ecosystem, such as the environment. The method used in the research is empirical normative method, namely research that emphasizes the secondary data that is by studying and reviewing the principles of law and positive law principles derived from the existing literature materials in legislation and the provisions especially in relation to the exclusion of indigenous people's rights in the obligation of the state to create a healthy environment for the management of natural resources as a manifestation of human rights protection, and supplemented by empirical data in the form of interviews with related parties in Balaesang Tanjung Donggala District. The results show that natural resource management activities, linked to indigenous and tribal peoples' rights in environmental protection are regulated in various laws, both nationally and internationally. Implementation of government responsibility in mining management is related to the right of customary law community in enjoying the environment has not been optimally done. From the case of Balaesang Tanjung Donggala, it is envisaged that local governments ignore the rights of indigenous and tribal peoples in enjoying a healthy environment.

scholarly journals EFEKTIVITAS BUKU AJAR PENDIDIKAN LINGKUNGAN HIDUP BERBASIS POTENSI LOKAL TARAKAN

2018 ◽  
Vol 2 (1) ◽  
pp. 42-45
Author(s):  
Silfia Ilma ◽  
Fitri Wijarini
Keyword(s):  
Learning Outcomes ◽  
Natural Resource Management ◽  
Natural Resource ◽  
Research Method ◽  
Biology Education ◽  
Student Learning Outcomes ◽  
Local Potential ◽  
Research Subjects ◽  
The City ◽  
Test Result

This study aims to determine the effectiveness of Environmental Education Learning Book (PLH) based on Local Potential of Tarakan city. The research method used in this research is classroom action research. Subjects in this study is a class A1 Department of Biology education FKIP University of Borneo Tarakan. The instruments used in this research are test and observation sheet. Analysis of test result data is done descriptively quantitative with percentage technique. The results showed that the use of textbooks based on local potential of Tarakan can improve learning outcomes in the form of students' understanding of biodiversity and natural resource management in the city of Tarakan. Student learning outcomes in cycle 1 of 33.33% and on the second cycle of 94.44%. So it can be concluded the use of local potency-based textbook effective in improving learning outcomes.This study aims to determine the effectiveness of Environmental Education Learning Book (PLH) based on Local Potential of Tarakan city. The research method used in this research is classroom action research. Subjects in this study is a class A1 Department of Biology education FKIP University of Borneo Tarakan. The instruments used in this research are test and observation sheet. Analysis of test result data is done descriptively quantitative with percentage technique. The results showed that the use of textbooks based on local potential of Tarakan can improve learning outcomes in the form of students' understanding of biodiversity and natural resource management in the city of Tarakan. Student learning outcomes in cycle 1 of 33.33% and on the second cycle of 94.44%. So it can be concluded the use of local potency-based textbook effective in improving learning outcomes.

scholarly journals Analysis of Financial Independence of Regency/City Governments in Java Island Based on Comparison and High Local Original Revenue (PAD)

2021 ◽  
Vol 1 ◽  
pp. 9-18
Author(s):  
Illa Susilawati ◽  
Linda Nurlaela ◽  
Yenik Candra Kiranawati ◽  
Sulthan Yusuf Abdullah ◽  
Nabillah Adryantomo ◽  
...  
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Regional Government ◽  
City Governments ◽  
Related Factors ◽  
Financial Independence ◽  
Regional Autonomy ◽  
Total Capital ◽  
The City

The independence of the Regional Government is very important because in Indonesia since 1999 regional autonomy has been applied. However, the achievement of good performance still cannot be fulfilled by all Cities/Regency. The purpose of this study was to determine the interrelationships and comparisons between various financial performance indicators in City/Regency Local Governments. All Cities/Regency on the island of Java are the population in this study. A sample of 113 Cities/Regency was taken based on predetermined criteria. A quantitative approach and descriptive analysis of all indicators were used to answer the research questions. The results of this study indicate that the comparison of PAD based on the type of region and regional potential in the five provinces on the island of Java is not evenly distributed. It was also found that the high PAD owned by the City/Regency became a factor supporting the high or increasing the value of other factors such as Total Assets and Total Capital Expenditure. This research is expected to reveal the performance of the City/Regency in terms of PAD and other related factors as an illustration of regional financial independence in the City/Regency.

scholarly journals ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novianti Valentin Ruung ◽  
Ventje Ilat ◽  
Heince R. N. Wokas
Keyword(s):  
Data Analysis ◽  
Regional Development ◽  
Local Governments ◽  
Descriptive Analysis ◽  
Regional Autonomy ◽  
Local Taxes ◽  
Decentralization Policy ◽  
Reporting Mechanism ◽  
Tax Reporting ◽  
The City

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax

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