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 IPTEKS TARGET DAN REALISASI PAJAK DAERAH DI DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Sifrid S. Pangemanan
Keyword(s):  
Surface Water ◽  
Public Service ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Local Taxes ◽  
Tax Revenues ◽  
The North ◽  
North Sulawesi ◽  
Cigarette Tax ◽  
Transfer Fees

This study aims to determine the achievement of regional tax revenues and the percentage of realization of local tax revenues in the Regional Revenue Service of North Sulawesi Province in 2017-2018, which consists of Motor Vehicle Taxes, Motor Vehicle Name Transfer Fees, Surface Water Taxes, Vehicle Fuel Taxes Motorized, Cigarette Tax, Public Service Retribution, Service Service Retribution, and Specific License Licensing The results of this study indicate that the target of regional tax revenue in the North Sulawesi Provincial Revenue Service decreased in 2018 and the realization percentage of each type of regional tax revenue increased in January 2017 and November 2017. From that total it can be concluded that the increase in realization of local tax revenues in the Regional Revenue Service is able to pursue the tax deposit target in 2017.Keywords: Local Taxes, Target and Realization

scholarly journals Implementation of Motor Vehicle Whitening Program in the Technical Implementation Unit of Local Revenue Management (UPT PPD) Medan Selatan in 2018

2021 ◽  
Vol 4 (1) ◽  
pp. 1431-1439
Author(s):  
Susi Hariyanti ◽  
Badaruddin Badaruddin ◽  
Abdul Kadir
Keyword(s):  
Revenue Management ◽  
Motor Vehicle ◽  
Positive Impact ◽  
National Development ◽  
Tax Revenue ◽  
Regional Government ◽  
Qualitative Researcher ◽  
Local Revenue ◽  
The People ◽  
Motorized Vehicles

National development is the government's effort in realizing the welfare of the people and the state, starting from increasing the standard of living of the community to improving the system for implementing state activities. National development is expected to be evenly distributed throughout the country, both centralized development and development in regions whose power is controlled by the regional government. Phenomenon In the Medan City area, motor vehicle tax is one type of regional tax collected by the Regional Revenue Service of the Province of North Sumatra through the Samsat Joint Office as one of the potential sources of tax revenue, where the Samsat Joint Office has an advantage in the number of vehicle taxpayers who continues to increase every year. From this phenomenon, should there be an increase in the ownership of motorized vehicles with a BK number (tax object) in the area of Medan City, it will have a positive impact on any increase in the amount of motor vehicle tax revenue at the Samsat Joint Office. But in fact, overall motor vehicle tax revenue at the Samsat Joint Office has not been fully realized easily, from the description above, researchers are interested in formulating the problem How to implement the 2018 motor vehicle tax bleaching program in the Regional Revenue Management Technical Implementation Unit (UPT PPD) Medan South and What are the obstacles to motor vehicle tax collection in 2018 in the Regional Revenue Management Technical Implementation Unit (UPT PPD) in South Medan. This type of research used in this study is a qualitative researcher.

scholarly journals Analisis pajak kendaraan bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara

2019 ◽  
Vol 1 (1) ◽  
pp. 17
Author(s):  
Revelino Imanuel Pelealu ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Motor Vehicle ◽  
Police Department ◽  
Technical Equipment ◽  
Analysis Method ◽  
The North ◽  
North Sulawesi ◽  
Qualitative Descriptive ◽  
Target Set ◽  
Wheeled Vehicles ◽  
Descriptive Method

Motorized vehicle are all wheeled vehicles, along with the trailer used in all type of road, and are driven by technical equipment in the form of a motor or commonly called a machine. Motor Vehicle Tax is one of the potential sectors in increasing Original Regional Income in North Minahasa Regency. The purpose of this study is to analyze the constraints or problems of 2015-2018 Motor Vehicle Tax that have fluctuated. This research was conducted at the Regional Technical Implementation Unit of North Minahasa Regency. The data analysis method used is qualitative descriptive method. The results of the study found that vehicle tax in 2015 did not reach the target, with the realization of the revenue amounting to Rp 49.696.733.900 from the target set at Rp 57.601.380.834 while 2016 to 2018 reached the target. The natural obstacle at the time was that the Data Base from DISPENDA had not been integrated with the North Sulawesi Police Department. The conclusion is that the realization of the target in the last 4 years is not achieved, namely in 2105 and the rest has increased.

scholarly journals Kebijakan Penerbitan Kartu Identitas Anak di Kota Semarang

2019 ◽  
Vol 2 (2) ◽  
pp. 301-313
Author(s):  
Untung Sri Hardjanto
Keyword(s):  
Descriptive Analysis ◽  
City Government ◽  
Birth Certificates ◽  
Regional Government ◽  
Analysis Method ◽  
Library Research ◽  
Identity Card ◽  
Qualitative Descriptive ◽  
Identity Cards ◽  
Keywords Child

Abstract The study aims to determine the policy of publishing identity cards for children in Semarang. The method of approach taken in this study is normative juridical. Data collection is obtained from the results of interviews and through library research. The data analysis method used is a qualitative descriptive analysis method. The results showed that the Regional Government of Semarang City in carrying out KIA issuance made PERDA No.4 of 2016, but its implementation was in 2017. Delay in the implementation of MCH due to the lack of coverage of ownership of birth certificates for children. The preparations made by the Semarang City Government in the context of the implementation of the MCH in 2017 are collecting data on children, discussing the additional benefits of KIA with several official agencies and the private sector, conducting comparative studies in regions that have implemented KIA and the basis of its arrangements. Preparation of the Regional Government of Semarang City in the issuance of KIA experienced several obstacles, among others, the unclear distribution of KIA forms, limitations and delays in budgeting, lack of competent human resources for the operation of SIAK. For ITU, the Semarang City Government made an effort to procure KIA sheets themselves, prepare computerized system training or SIAK, and make Mayor Regulations as technical implementation of Regional Regulation No.4 of 2016 concerning Implementation of Population Administration. Keywords: Child Identity Card, Policy, City of Semarang Abstrak Penelitian bertujuan untuk mengetahui kebijakan penerbitan kartu identitas anak di kota semarang . Metode pendekatan yang dilakukan dalam penelitian ini adalah yuridis normatif, Pengumpulan data diperoleh dari hasil wawancara dan melalui penelitian kepustakaan. Metode analisis data yang digunakan adalah metode analisa deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Pemerintah Daerah Kota Semarang dalam melaksanakan penerbitan KIA membuat PERDA No.4 Tahun 2016, namun pelaksanaannya pada tahun 2017. Keterlambatan pelaksanaan KIA karena masalah cakupan kepemilikan Akta Kelahiran anak yang masih kurang. Persiapan yang dilakukan Pemda Kota Semarang dalam rangka pelaksanaan KIA di tahun 2017 adalah mengumpulkan data anak-anak, membahas penambahan manfaat KIA dengan beberapa pihak dinas dan pihak swasta, melakukan studi banding ke daerah yang sudah melaksanakan KIA dan dasar pengaturannya.  Persiapan Pemda Kota Semarang dalam penerbitan KIA mengalami beberapa kendala antara lain ketidakjelasan pendistribusian blanko KIA, keterbatasan dan keterlambatan pemberian anggaran, kurangnya sumber daya manusia yang kompeten untuk pengoperasian SIAK. Untuk ITU Pemda Kota Semarang melakukan upaya yakni pengadaan blanko KIA sendiri, mempersiapkan pelatihan sistem komputerisasi atau SIAK, dan membuat Peraturan Walikota sebagai pelaksanaan teknis dari Perda No.4 Tahun 2016 Tentang Penyelenggaraan Administrasi Kependudukan. Kata Kunci: Kartu Identitas Anak, Kebijakan, Kota Semarang

scholarly journals Reconstruction the Major’s Policy in Order to Economic and Poverty Recovery in Pandemic at Pasuruan City East Java, Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 160-176
Author(s):  
Ana Fauzia
Keyword(s):  
Social Protection ◽  
Small And Medium Enterprises ◽  
Tertiary Education ◽  
City Government ◽  
Regional Government ◽  
The People ◽  
Employment Agreement ◽  
Unpaid Leave ◽  
Medium Enterprises ◽  
The Impact

The Covid-19 pandemic not only has an impact on the health aspect of the community, but also has an impact on the declining level of the economy and community welfare. Based on data from the Central Statistics Agency (BPS) of Pasuruan City, since the arrival of the Covid-19 pandemic, poverty in Pasuruan City has increased by 0.20 percentage points. The purpose of this study is to analyze how the impact of the Covid-19 pandemic on the economy of the community in Pasuruan City, as well as solutions or policies that can be implemented by the Pasuruan City Government. The method used in this research is normative legal research using the approach of applying the law, conceptual, and case. The results of the study show that the Covid-19 pandemic has had a tremendous impact on various sectors, one of which is the economy of the people of Pasuruan City. So that the situation and conditions need responsive efforts from the Regional Government of Pasuruan City in where the steps from the demand side themselves, could be in the form of (1) tax incentives, loan interest subsidies, and credit restructuring to the firms (including micro, small, and medium enterprises) to jumpstart their activities; (2) employment and income provision for the furloughed (unpaid leave) workers to make sure that the workers have a decent livelihood and to prevent them from falling into poverty; and (3) inclusive protection for the workers, both in terms of social protection and employment agreement. As for the supply side, efforts can be made by (1) increasing access to secondary and tertiary education; (2) enhance the quality of education; and (3) provide training and education for workers and everyone over the lifecycle. So that through this idea it is hoped that it can be a solution for the economic recovery of the community in Pasuruan City due to the Covid-19 Pandemic.

scholarly journals Kajian Pengawasan Auditor Inspektorat Daerah Terhadap Efektifitas Pelaksanaan Tugas Dan Fungsi Aparatur Pada Perangkat Daerah

2019 ◽  
Vol 2 (1) ◽  
pp. 43
Author(s):  
Novrabella Clarashinta Pakasi
Keyword(s):  
Early Stage ◽  
Provincial Government ◽  
Regional Government ◽  
The Core ◽  
The North ◽  
North Sulawesi ◽  
Regional Authorities ◽  
Depth Interviews

Tulisan ini akan mengkaji tentang pengawasan  auditor Inspektorat Daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada Perangkat Daerah Pemerintah Provinsi Sulawesi Utara. Penelitian ini dilakukan di Inspektorat Daerah Provinsi Sulawesi Utara. Inti dari tulisan ini bertujuan untuk mengetahui bagaimana pengawasan  auditor Inspektorat Daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada Perangkat Daerah Pemerintah Provinsi Sulawesi Utara. Teknik dan prosedur pengumpulan data melalui wawancara mendalam kepada sejumlah informan berkaitan dengan pengawasan  auditor terhadap efektifitas pelaksanaan tugas dan fungsi aparatur. Informan penelitian yaitu Auditor dan pengawas penyelenggaraan pemerintahan daerah (P2UPD) pada Inspektorat Daerah Provinsi Sulawesi Utara. Hasil penelitian ini menunjukkan bahwa pengawasan  auditor inspektorat daerah terhadap efektifitas pelaksanaan tugas dan fungsi aparatur pada perangkat daerah Pemerintah Provinsi Sulawesi Utara sudah cukup maksimal. Inspektorat Daerah Provinsi Sulawesi Utara sudah mampu mendeteksi kelemahan-kelemahan pelaksanaan tugas dan fungsi aparatur pada perangkat daerah secara dini, sehingga perangkat daerah dapat memperbaiki kelemahan-kelemahan tersebut berdasarkan saran-saran dari Inspektorat Daerah. This paper will examine the supervision of Regional Inspectorate auditors on the effectiveness of the implementation of the duties and functions of apparatus in the Regional Apparatus of the North Sulawesi Provincial Government. This research was conducted at the Regional Inspectorate of North Sulawesi Province. The core of this paper aims to find out how the supervision of the Regional Inspectorate auditors will be effective in carrying out the duties and functions of the apparatus in the Regional Apparatus of the North Sulawesi Provincial Government. The techniques and procedures for collecting data through in-depth interviews with a number of informants related to the auditor's supervision of the effectiveness of the implementation of the duties and functions of the apparatus. The research informants were the Auditor and supervisor of regional government implementation (P2UPD) at the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the supervision of the regional inspectorate auditor on the effectiveness of the implementation of the duties and functions of the apparatus in the regional apparatus of the North Sulawesi Provincial Government is quite maximal. The North Sulawesi Provincial Inspectorate has been able to detect weaknesses in the implementation of tasks and functions of the apparatus in the regional apparatus at an early stage, so that regional authorities can correct these weaknesses based on suggestions from the Regional Inspectorate.

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 Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) dalam Peningkatan Pendapatan Asli Daerah Provinsi Sulawesi Utara

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Irene F Pontoh ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Qualitative Research ◽  
Motor Vehicle ◽  
Service System ◽  
The Other ◽  
Regional Government ◽  
Communication Policy ◽  
North Sulawesi ◽  
The Government ◽  
Research Show ◽  
Transfer Tax

Abstract. The main purpose of this research is to find out the condition of the collection for Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) in the regional Tax's Collector, constraints in collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) and how the strategy to increase the revenue of Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) for the last 5 years from the Regional Tax's Collector of North Sulawesi. This is a qualitative research with an explorative approach. The result of this research show  thatthere is Rp 82.000.000.000,- bill has not been collected yet from the Motor Vehicle Tax in 2016. On the other hand, Title Transfer Tax of Motor Vehicle decreased for revenue on 2014 and 2015 in North Sulawesi. Prior to conducting activities on the collection of Motor Vehicle Tax and title Transfer tax of Motor Vehicle, BP2RD of North Sulawesi Province shall set the target of PKB and BBNKB acceptance and to carry out the collection activity with the system and procedures which have been determined. There are 4 constrains for collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) as follow Taxpayer's behavier, taxpayer’s compliance, Comprehension of PKB and BBN-KB and Natural disaster. Some efforts that also conducted by the regional Tax's Collector to increase the revenue of PKB and BBN-KB are communication, policy, service system and participation from all the authorized institution in the government. We can find the regional revenue of North Sulawesi for Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB) is around 51% to 66% for the last 5 years, therefore these taxes are becoming the big contribution for the main revenue of the Regional Government of North Sulawesi.Keywords : Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB), Original Regional RevenueAbstrak. Tujuan penelitian adalah untuk mengetahui kondisi Pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di BP2RD, kendala-kendala dalam pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor serta strategi dalam peningkatan penerimaan PKB dan BBNKB selama 5 tahun terakhir oleh Badan Pengelola Pajak dan Retribusi Daerah provinsi Sulawesi Utara. Metode analisis data yang digunakan adalah metode analisis data kualitatif dengan pendekatan eksploratif. Hasil penelitian menunjukan bahwa pada tahun 2016 adanya piutang sekitar Rp.82.000.000.000,- untuk tunggakan Pajak Kendaraan Bermotor. Sedangkan  Bea Balik Nama Kendaraan Bermotor mengalami penurunan penerimaan di tahun 2014 dan 2015 pada Provinsi Sulawesi Utara. Sebelum melakukan kegiatan pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor, BP2RD Provinsi Sulawesi Utara menyusun target penerimaan PKB dan BBNKB dan melaksanakan kegiatan pemungutan dengan sitem dan prosedur yang telah ditetapkan. Ada 3 kendala dalam kegiatan pemungutan Pajak kendaraan bermotor dan Bea Balik Nama Kendaraan Bermotor yaitu Perilaku Wajib Pajak, pemahaman tentang PKB dan BBNKB, dan bencana alam. Adapun upaya yang dilakukan untuk meningkatkan pendapatan PKB dan BBNKB melalui pemungutan yang dilakukan oleh BP2RD adalah komunikasi, kebijakan, sistem pelayanan, kerja sama dengan pemerintah yang berwenang. Peranan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor pada Pendapatan Asli Daerah dapat dilihat melalui Realisasi penerimaan PKB dan BBN-KB terhadap realisasi penerimaan PAD Propinsi Sulawesi Utara untuk 5 tahun terakhir ini sangat dominan yaitu diantara  51% s/d 66%. Sehingga dengan demikian penerimaan PKB dan BBN-KB adalah merupakan kontributor terbesar pasokan keuangan bagi pemerintah daerah melalui penerimaan Pendapatan Asli Daerah.Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pendapatan Asli Daerah.

scholarly journals Administration of Post-Reformation Decentralization Government

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
City Government ◽  
Regional Government ◽  
Positive Contribution ◽  
Literature Study ◽  
Sustainable City ◽  
Optimal Power ◽  
The People ◽  
The City ◽  
The Town ◽  
Government Authority

Decentralization is a policy for regions to maximize the functions of a regional government authority. Proportional and optimal power in mobilizing every resource in the area will make the region have independence in developing the part. The method used is a literature study; besides, the authors also use media such as newspapers, magazines, bulletins, and other sources relating to the discussion as reference material in reviewing the debate, analysis using descriptive-analytic methods. Decentralization implemented in the city of Makassar has made a very positive contribution to the people of Makassar, because, with devolution, the Makassar city government can plan its development independently for the sake of a sustainable city. The implementation of decentralization in the town of Makassar has implications for the progress of regional development; this can see in the physical event in the city and the level of economic growth.

scholarly journals ANALISIS KONTRIBUSI PAJAK MOBIL TIPE LOW COST GREEN CAR (LCGC) TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI JAWA TIMUR TAHUN 2010-2014

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Nurul Kurnia Sari ◽  
Meiril Hardi
Keyword(s):  
Motor Vehicle ◽  
Low Cost ◽  
Data Sources ◽  
Tax Revenue ◽  
Observation Data ◽  
Analysis Method ◽  
Descriptive Data ◽  
Second Year ◽  
Motorized Vehicles ◽  
Target Data

ABSTRACTThis study aims to determine the magnitude of the contribution of the Low Cost Green Car type car tax to the tax revenue of Motorized Vehicles. Data Sources This study was obtained from interview and observation data (primary) and the target data and the realization of the East Java (Secondary) motorized vehicle tax. quantitative approach and descriptive data analysis method. The results of the analysis show that the contribution of the Low Cost Green Car car tax to the motor vehicle tax is still relatively small. In the second year its production increased by 200%. wagon jeep. Percentage of the level of effectiveness of motor vehicle tax from year to year has increased but has decreased in 2014. Keywords: Effectiveness, Contribution, Low cost green car, Motor vehicle tax, Local original income

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