scholarly journals KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA GORONTALO

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Alma Meita Makausi ◽  
Harijanto Sabijono ◽  
Sherly Pinatik
Keyword(s):  
Local Government ◽  
Qualitative Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Regional Income ◽  
Average Percentage ◽  
Local Revenue ◽  
Descriptive Qualitative

Parking Tax is a regional tax which can also affect the increase of local revenue. Effectiveness and contribution of Parking Tax is one tool to measure the extent of Local Government achievement in collecting Parking Tax contributes to the region’s original revenue is very important to develop a region. This study aims to (1) find out the percentage level of effectiveness of Parking Tax in Gorontalo City (2) find out how much the percentage of Parking tax revenue contribution to the Original Revenue of Gorontalo City. This study applies a descriptive qualitative analysis method. The result of research obtained by the Gorontalo City parking tax in 2014-2018 experienced a fluctuation with an average percentage of 84,95%  entered the criteria quite effectively, and the parking tax in Gorontalo City contributed less to the orginal regional income because it had an average percentage of 0,06% of revenue from the Gorontalo City original income.

scholarly journals EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Qualitative Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Analysis Method ◽  
Management Area ◽  
Administration And Supervision ◽  
Implementation Management ◽  
Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

scholarly journals POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

2019 ◽  
Vol 23 (2) ◽  
pp. 416
Author(s):  
Dita Dwi Agustina Darmanto ◽  
Indro Herry Mulyanto ◽  
Suratna Suratna
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Average Percentage ◽  
Regional Finance ◽  
Local Revenue ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
The City

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax  potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta 

scholarly journals ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Ali Kurniawan A. Suratinoyo ◽  
Harijanto Sabijono ◽  
Stanly Alexander
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Regional Development ◽  
Public Service ◽  
Analysis Method ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Structure ◽  
Descriptive Method

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.

scholarly journals ANALISIS EFEKTIVITAS PENERAPAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Pingkan Lapian ◽  
Grace B. Nangoi ◽  
Steven J. Tangkuman
Keyword(s):  
Qualitative Analysis ◽  
Analytical Method ◽  
Regional Income ◽  
Bird Nest ◽  
Local Revenue ◽  
Local Taxes ◽  
Descriptive Qualitative

Regional Income is derived from local taxes and levies. Local taxes in Indonesia based on Law No. 28 of 2009 is divided into two, namely, provincial taxes and tax districts / cities. Tax Swallow's Nest is a local tax. The aim of this study was to determine the effectiveness of taxation bird nest in Minahasa district. The analytical method used in this research is descriptive qualitative analysis to give you an idea whether the taxation of bird's nest has been effective or not and how much contribution it provides to the local revenue. The results showed that in 2011 the tax effectiveness of bird's nest of 22.28%, in 2012 amounted to 109.63%, in 2013 amounted to 129.48% and in 2014 amounted to 158.45% and the tax contributions of bird's nest on Revenue PAD in 2011 amounted to 0.09%, in 2012 amounted to 9.75%, in 2013 amounted to 8.12% and in 2014 amounted to 6.20%. It can be concluded taxation swallow nest in Minahasa district has been very effective and overall Contributions Tax swallow's nests against local revenue in 2011 through 2014 contributed greatly lacking.

scholarly journals Strategi Pengarang Ghosty’s Menghadapi Persaingan Komik Digital (Studi pada Komik Ghosty’s)

Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 21
Author(s):  
Elias Benny Alricoh ◽  
Sinta Paramita ◽  
Nigar Pandrianto
Keyword(s):  
Social Media ◽  
New Media ◽  
Qualitative Analysis ◽  
Digital Media ◽  
Print Media ◽  
Analysis Method ◽  
Technology Products ◽  
Descriptive Qualitative

Technology is developing rapidly, technology products are created to provide convenience to the community, which is new media. When through the development of technology, the spread of comics is also widely spread, comics that were originally using print media are now developing using digital media. To disseminate comic content, digital comic authors now using social media to promote their comics to a large extent. So digital comic authors need a strategy to disseminate digital comic content, attract readers, and get collaborative offers to raise their name. In this research the authors used a descriptive qualitative analysis method, to find out the strategies used by Ghosty's comic authors in spreading, and raising their names. The author collected data by interviewing the author of Ghosty's Comic, and his friends at once readers to get the data needed in this research. The results of this reserach illustrate that it is important to use strategies to create interesting digital comic content so that the Ghosty's comics can get collaborations such as Tokopedia, Orang Tua Group, Line Webtoon.Teknologi berkembang dengan pesat, banyak produk teknologi diciptakan untuk memberikan kemudahan pada masyarakat, salah satunya adalah media baru. Saat melalui perkembangan teknologi medium penyebaran komik juga meluas, komik yang semula menggunakan media cetak kini berkembang menggunakan media digital. Untuk menyebarkan konten komik, pengarang komik digital kini menggunakan media sosial untuk mempromosikan komiknya ke kalangan yang luas. Maka pengarang komik digital memerlukan sebuah strategi untuk melakukan penyebaran konten komik digital, menarik pembaca, dan mendapatkan tawaran kolaborasi untuk membesarkan namanya. Pada penelitian ini penulis menggunakan metode kualitatif deskriptif analisis,  untuk mengetahui strategi yang digunakan pengarang komik Ghosty’s dalam menyebarkan, dan membesarkan namanya. Penulis mengumpulkan data dengan melakukan wawancara dengan pengarang komik Ghosty’s, dan teman sekaligus pembacanya untuk mendapatkan data yang diperlukan dalam penelitian ini. Hasil dari penelitian ini menggambarkan bahwa pentingnya menggunakan strategi untuk membuat konten komik digital yang menarik sehingga dengan besarnya nama komik Ghosty’s bisa mendapatkan kolaborasi seperti Tokopedia, Orang Tua Group, Line Webtoon.

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 POLA PERUBAHAN FONEM VOKAL DAN KONSONAN KATA SERAPAN DARI BAHASA JEPANG KE DALAM BAHASA INDONESIA

Prosodi ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 166-177
Author(s):  
Mellati Riandi Putri ◽  
Tb. Ace Fachrullah ◽  
Susi Machdalena
Keyword(s):  
Big Data ◽  
Qualitative Analysis ◽  
Analysis Method ◽  
Data Source ◽  
Bahasa Indonesia ◽  
News Online ◽  
Vowel Change ◽  
Descriptive Qualitative

This research is purposed to determine the pattern of phoneme which changed in Indonesian loanwords which derived from Japanese. This research based on descriptive qualitative analysis method. The data source of this research is article from Kompas news online website which uploaded from January until October 2020. There are 67 data which classified to the pattern of phoneme that changed based on theory of vowels and consonant from Marsono and for Japanese vowels and consonant using theory from Sudjianto and Dahidi. There are 3 patterns of phoneme that changed in Indonesian loanwords which derived from Japanese found from this research: the pattern from one vowel change, the pattern from one vowel and one consonant change, and the pattern from one consonant change. The further research through big data such as corpus based research might be needed to find another variations of this pattern.

KENDALA PENYELESAIAN SENGKETA PERBANKAN SYARIAH MELALUI PENGADILAN AGAMA KOTA MALANG

JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 175 ◽  
Author(s):  
M Zulhefni
Keyword(s):  
Qualitative Analysis ◽  
Field Study ◽  
Dispute Resolution ◽  
Field Research ◽  
Causative Factor ◽  
District Court ◽  
Analysis Method ◽  
Economic Problems ◽  
Descriptive Qualitative

<p>Authority to prosecute sharia economy is an Islamic Religious Court’s absolute authority. However, there are still a lot of Sharia economic problems presented to the District Court. This fact raises the question, what causes an Sharia economic dispute still filed in the District Court. This research is a field research or field study with a juridical sociology approach. As for method of analysis, the research used descriptive qualitative analysis method. Causative factor that make Sharia economic problems still exist in an environment of Public Justice is not caused by one party but the entire parties concerned in transactions of Islamic economy. In addition, the authorities in resolving the disputes also be the cause. There are at least 4 causes that can be categorized which is associated with the contract clause in terms of dispute resolution, the customer, the competence of religious court judges and the attitude of the District Court.</p><p><br />Kewenangan untuk mengadili perkara ekonomi syariah merupakan kewenangan absolut yang dimiliki Pengadilan Agama. Namun pada kenyataanya masih banyak perkara ekonomi syariah yang diajukan oleh pelaku ekonomi syariah ke Pengadilan Negeri. Hal ini menimbulkan tanda tanya, faktor apakah yang menyebabkan sengketa ekonomi syariah sampai saat ini masih diajukan di Pengadilan Negeri. Penelitian ini merupakan penelitian field research atau studi lapangan dengan menggunakan pendekatan yuridis sosiologis. Adapun metode analisis data yang menggunakan analisis deskriptif kualitatif. Adapun hasil dari penelitian ini adalah faktor penyebab masih adanya perkara ekonomi syariah di lingkungan Peradilan Umum tidaklah disebabkan oleh satu pihak saja, melainkan seluruh pihak yang terkait dalam transaksi ekonomi syariah tersebut. Selain itu, pihak yang berwenang dalam menyelesaikan sengketa juga ikut menjadi penyebab. Setidaknya ada 4 penyebab yang dapat penulis kategorikan dalam penelitian yaitu sebab yang terkait dengan klausula akad dalam hal penyelesaian sengketa, nasabah, kompetensi hakim Pengadilan Agama dan sikap dari Pengadilan Negeri itu sendiri.</p>

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 ANALISIS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN MALALAYANG

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Anastasia Graisa Enga ◽  
Lintje Kalangi ◽  
Jessy D.L Warongan
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Urban Land ◽  
Plantation Forestry ◽  
Regional Income ◽  
Collection Process ◽  
Rural And Urban ◽  
The Government ◽  
Met Expectations ◽  
Descriptive Qualitative

Rural and Urban Land and Building Tax is a tax on land and/or buildings owned, controlled, and/or utilized by individuals or entities, except areas used for plantation, forestry and mining business activities. Management of land and building taxes is handed over to regional governments since the enactment of law number 28 of 2009 concerning regional taxes and regional levies.Toimprove the accountability of regional financial management, especially from UN revenues, no later than January 1, 2014.PBB-P2 transfer is expected to increase regional own-source revenues (PAD) and at the same time improve the structure of the regional income and expenditure budget (APBD). The purpose of this study was to find out and analyze the process of collecting rural and urban land and building tax (PBB-P2) in Malalayang District. The type of research conducted is descriptive qualitative research.The results showed that the PBB-P2 collection process in Malalayang District in general had gone well although there were still some obstacles, such as the lack of awareness in paying PBB-P2 by taxpayers domiciled outside the region but having tax objects in the region, lack of available availability in PBB-P2 collection, different economic levels, also the absence of sanctions imposed by the government on taxpayers in paying taxes and lack of socialization from the local government. So that causes the target to be achieved has not met expectations in accordance with existing provisions.

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