scholarly journals ANALISIS FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK RESTORAN DALAM MELAPORKAN KEWAJIBAN PERPAJAKANNYA DI KOTA MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 226
Author(s):  
Yunika Handayani Pantow ◽  
Herman Karamoy ◽  
Sonny Pangerapan

Based on Local Regulation No. 2 of 2011 concerning Regional Taxes which states the procedure for setting tax rates, the procedure for collecting and paying Restaurant Tax in the City of Manado. Taxpayers are given the authority and trust to be able to calculate, pay and report their own tax amounts. This study aims to determine whether taxpayer knowledge can encourage awareness in fulfilling tax obligations in the city of Manado and what factors prevent taxpayers from fulfilling their obligations. The method used in this research is descriptive qualitative analysis. The results of this study indicate that restaurant taxpayers in the city of Manado in terms of knowing the tax regulations that apply to restaurant taxes and calculating the amount of tax to be paid in accordance with the rules of 15 speakers, paying 13 speakers, reporting 11 speakers. The Manado City BP2RD must work closely with the government in conducting socialization/counseling about collecting restaurant taxes and installing more strategic tax slogans.

2018 ◽  
Vol 1 (3) ◽  
pp. 207-213
Author(s):  
Muhammad Fachri Zaki ◽  
Amin Pujiati

Nautical tourism according to Hidayat (2000: 15) are activities related to marine which includes relaxing on the beach or enjoying the natural surroundings, swimming, surfing, diving, water sky and touring around, or in other words all the potential economic value that can be utilized to increase the income of the surrounding communities and increase state revenues. The purpose of this study was to determine the development undertaken by the Government of the city, to find out the sale of the City and to determine the role of the community in supporting marine tourism activities Beach Marina. This research is located in the Marina Beach of Semarang as has been defined as marine tourism area in the city of Semarang. This research uses descriptive qualitative data analysis techniques including data collection, data reduction, data presentation and decision making. This study uses descriptive qualitative research and quantitative descriptive. The conclusion of this study is the development undertaken by the Tourism Department of Semarang and manager of the Marina include a variety of development, promotion conducted on marine tourism Marina Beach include promotion in tourism events with regional and national scale, in cooperation with the stations, local TV, the role of the public against marine tourism Semarang inclined slightly for the management of Marina handed over to private parties. Wisata bahari menurut Hidayat (2000:15) adalah aktivitas yang berkaitan dengan kelautan yang meliputi santai di pantai atau menikmati alam sekitar, berenang, surfing, diving, water sky dan tur keliling, atau dengan kata lain segala potensi yang mempunyai nilai ekonomi sehingga dapat dimanfaatkan untuk meningkatkan pendapatan masyarakat sekitar serta meningkatkan pendapatan negara. Tujuan Penelitian ini untuk mengetahui pembangunan yang dilakukan oleh Pemerintah Kota Semarang, untuk mengetahui promosi dari Pemerintah Kota dan untuk mengetahui peran masyarakat dalam mendukung kegiatan wisata bahari Pantai Marina. Penelitian ini berlokasi di kawasan Pantai Marina Kota Semarang sebagaimana telah ditetapkan sebagai kawasan wisata bahari di Kota Semarang. Penelitian ini menggunakan teknik analisis data deskriptif kualitatif meliputi pengumpulan data, reduksi data, penyajian data dan pengambilan keputusan. Penelitian ini menggunakan metode penelitian deskriptif kualitatif dan deskriptif kuantitatif. Kesimpulan dari penelitian ini adalah pembangunan yang dilakukan oleh Dinas Pariwisata Kota Semarang dan pengelola terhadap Pantai Marina meliputi berbagai pembangunan, promosi yang dilakukan terhadap wisata bahari Pantai Marina meliputi promosi di event wisata dengan skala regional maupun nasional, bekerjasama dengan statisun tv lokal, peran masyarakat terhadap wisata bahari Kota Semarang cenderung sedikit karena pengelolaan Pantai Marina diserahkan kepada pihak swasta.


2020 ◽  
Vol 1 (1) ◽  
pp. 26-37
Author(s):  
Yusuf Adam Hilman ◽  
Titing Kartika

Ponorogo regency has a variety of tourism resources, potentially developed to increase the tourism sector. This study aims to analyze the strategy of Ponorogo regency in governing the tourism sector based on strength, weakness, opportunity, and threat (SWOT). Using descriptive qualitative approach, this research was conducted in Ponorogo regency. The results indicate that Ponorogo has various tourism sources, such as nature, culture, art, religion, and gastronomy, as the strength. The weakness is that there are many tourism events not well managed by the government. The opportunity is extensive funding support from the government. The threat is the conflict in managing government grants. In addition, the government of Ponorogo regency is successful in delivering 66 tourism ceremonies using local regulation in order to change the threat to be the strength.


2020 ◽  
Vol 1 (3) ◽  
Author(s):  
Yuselita Intan Ratnaningrum

AbstrakKepadatan penduduk yang terus meningkat akibat dari urbanisasi menyebabkan Kota Bandung menjadi kota termacet ke-14 se-Asia. Faktor dari kemacetan tersebut adalah meningkatnya jumlah pengguna kendaraan pribadi yang bertujuan untuk urbanisasi baik untuk tujuan kerja, pendidikan, atau berpindah tempat. Hal tersebut juga mendukung alasan Kota Bandung memiliki penumpukan dan pertumbuhan permukiman horizontal yang timpang dan tidak terencana. Superblok Gedebage merupakan suatu kawasan di konteks urban yang dirancang secara terpadu yang tata gunanya bersifat campuran yang diharapkan dapat menjadi solusi dari permasalahan di atas sebagai mana Gedebage direncanakan oleh pemerintah sebagai Kawasan Primer. Tujuan dari perancangan ini adalah untuk memberikan sebuah gagasan mengenai kawasan yang terpadu dan efisien tetapi tetap memberikan ruang, kenyamanan, dan dampak positif bagi pengguna dan lingkungan. Metode yang digunakan adalah analisis kualitatif deskriptif dan studi banding. Analisis kualitatif deskriptif digunakan pada literatur dan kebijakan yang berlaku. Analisis studi banding digunakan untuk membandingkan antara literatur dengan bangunan yang ada, dan membandingkan antara satu bangunan dengan yang lain. Contemporary Sustainable menjadi pilihan pendekatan pada perancangan ini yang diharapkan dapat memberikan rancangan yang sederhana tetapi tetap modern dan memberikan dampak yang positif bagi lingkungan dan penggunanya. Penggunaan green wall and roof, rain harvesting, kolam retensi dapat menjadi solusi dari permasalahan lingkungan.Kata kunci: superblok, kontemporer berkelanjutan, efisien, analisis kualitatif deskriptif AbstractThe increasing population density due to urbanization has caused Bandung City to become the 14th most congestive city in Asia. The factor of the traffic jam is the increasing number of private vehicle users aiming at urbanization for work, education, or relocation purposes. It also supports the reason that the city of Bandung has a build-up and uneven horizontal settlement growth. The Gedebage Superblock is an area in an urban context that is designed in an integrated manner with mixed-use that is expected to be the solution of the above permeation as planned by the government as the Primary Area. The purpose of this design is to provide an idea of an integrated and efficient area but still provide space, comfort, and positive impacts for users and the environment. The method used is the descriptive qualitative analysis and case studies. Descriptive qualitative analysis is used in the applicable literature and policy. Case study analysis is used to compare literature with existing buildings and compare one building to another. Contemporary Sustainable is the choice of approach to this design which is expected to provide a simple design but still modern and has a positive impact on the environment and its users. The use of green walls and roofs, rain harvesting, retention ponds can be a solution to the environmental problemsKeywords: superblock, contemporary sustainable, efficient, descriptive qualitative analysis


2021 ◽  
Vol 317 ◽  
pp. 01058
Author(s):  
Nur Fauzan Ahmad ◽  
Mudjahirin Tohir ◽  
Muhammad Abdullah

The Covid-19 pandemic, which has been running for more than two years, has changed the fabric of people's lives, including religious life. This study aims to determine the extent of understanding of the Takmir Mosque Management in Semarang City about illness and the Covid-19 Pandemic Outbreak. The data were taken from documentation and questionnaires distributed to the selected Takmir Masjid management in Semarang Citysin a structured manner with an open-ended question model. The research subjects were determined through purposive sampling, with the criteria of the Takmir Masjid management in Semarang City. The collected data were analyzed by means of descriptive-qualitative. The results showed that the understanding of Takmir mosque administrators in the city of Semarang regarding the Covid outbreak was diverse. The research is expected to provide input for the government in implementing policies for regulating worship in mosques during the Covid-19 pandemic.


2021 ◽  
Vol 3 (1) ◽  
pp. 97-101
Author(s):  
Dewi Anggraini ◽  
Vina Kumala

The city of Bukittinggi as one of the largest tourist cities in West Sumatra has a leading tourist attraction which is one of the oldest zoos in Indonesia. This zoo also displays various Minangkabau cultural attractions, therefore the government named this zoo Kinantan Wildlife and Culture Park (Taman Margasatwa dan Budaya Kinantan). Based on preliminary observations, data shows that the number of tourist visits to Kinantan is not proportional to the level of tourist visits to the City of Bukittinggi. Therefore, an in-depth research is carried out on the development of facilities and the role of the government in that development. This study uses descriptive qualitative methods, with data collection techniques through observation, interviews, and documentation. The results showed that the analysis showed that the role of government in developing Kinantan, namely as a motivator, facilitator, and dynamist has been running well and can increase the number of tourist visits.


2021 ◽  
Vol 1 (2) ◽  
pp. 65-72
Author(s):  
Lulu Qurrata A'yun ◽  
Nursaleh Hartaman

Several Regional Governments then implemented E-Budgeting in the preparation of the budget. One region that has implemented E-Budgeting in preparing regional budgets is Maros Regency. The research in this paper was conducted by reviewing literature, articles and using secondary data with documentation from observations via the internet. The data was obtained by monitoring the government website and the application used by the Maros Regency Government in conducting the E-Budgeting process and then conducting a descriptive qualitative analysis. The results of the study show that evaluation of the implementation of the E-Budgeting System in Budgeting in Maros Regency can be stated that at this time the electronic-based budgeting system has been implemented well but has not been fully optimal in achieving the results and benefits, this can be seen in 6 (six) criteria in the evaluation, namely effectiveness, efficiency, adequacy, equity, and responsiveness.


2020 ◽  
Vol 11 (2) ◽  
pp. 249-266
Author(s):  
Luthvi Febryka Nola

Law No. 18 of 2017 on the Protection of Indonesian Migrant Workers (PIMW Law) mandates the formulation of a number of implementing regulations within a period of 2 (two) years since the enactment of the Law. However, only 3 (three) implementing regulations were successfully promulgated within the scheduled time period. While the rest, some are behind schedule, and some have yet to be drafted. To overcome this, the government exercised discretion while still enforcing the former regulations. This paper discusses some impacts of failure to meet the deadline for the formulation of implementing regulations from the PIMW Law and identification of some efforts to overcome these impacts. The writing method used is juridical normative through library studies of secondary data for descriptive qualitative analysis. From the discussion, it is known that the cause of failure to meet the deadline for the formation of implementing regulations is the technical and material constraints of the regulations. The failure to meet the deadline lead to failure in implementing most of the provisions in the PIMW Law and affecting the process of protecting Indonesian migrant workers (IMW), not only before, but also during and after working abroad, such as the imposition of placement fees; existing shelter which is the source of the Covid-19 transmission; and the rampant practice of IMW seafarers’ slavery. Therefore, all implementing regulations of the PIMW Law need to be promulgated. The House, through its supervisory function, both in the Commission and the IMW Supervisory Team, needs to continue to urge the government to establish implementing regulations for the PIMW Law. AbstrakUU No. 18 Tahun 2017 tentang Pelindungan Pekerja Migran Indonesia (UU PPMI) mengamanatkan pembentukan sejumlah aturan pelaksana dalam jangka waktu dua tahun sejak UU tersebut diundangkan. Akan tetapi hanya tiga aturan pelaksana yang berhasil diundangkan dalam jangka waktu tersebut. Sedangkan sisanya, ada yang terlambat dan ada yang belum terbit. Untuk mengatasinya pemerintah melakukan diskresi dengan tetap memberlakukan aturan lama. Tulisan ini membahas mengenai dampak pelanggaran aturan batas waktu pembentukan peraturan pelaksana dari UU PPMI, sehingga dapat diketahui upaya mengatasi dampak tersebut. Metode penulisan yang digunakan adalah yuridis normatif melalui studi perpustakaan untuk menemukan data sekunder yang dianalisis secara deskriptif kualitatif. Adapun dari pembahasan diketahui bahwa penyebab dilanggarnya batas waktu pembentukan aturan pelaksana adalah adanya kendala teknis dan materi peraturan. Pelanggaran tersebut berdampak tidak terlaksananya sebagian besar ketentuan dalam UU PPMI dan berpengaruh pada proses pelindungan pekerja migran Indonesia (PMI), baik sebelum, selama, maupun sesudah bekerja, seperti masih adanya pembebanan biaya penempatan; adanya penampungan PMI yang menjadi sumber penularan Covid-19; dan maraknya praktik perbudakan PMI pelaut. Oleh karena itu, semua peraturan pelaksana dari UU PPMI perlu segera diundangkan. DPR melalui fungsi pengawasan, baik di Komisi maupun Tim Pengawas PMI, perlu terus mendesak pemerintah membentuk aturan pelaksana dari UU PPMI.


2019 ◽  
Vol 11 (1) ◽  
pp. 27
Author(s):  
Kharisma Ayu Febriana ◽  
Yuliyanto Budi Setiawan ◽  
Firdaus Azwar Ersyad

<p class="Default"><em>Warak Ngendhog in Semarang City make it a cultural phenomenon. Some forms of commodification are used in the economic, political and cultural sectors. The purpose of this study is to find out the symptoms of the cultural phenomenon which has transformed into various forms. This research use qualitative analysis with descriptive approach. As for the results of this study, Warak Ngendhog which functions has transformed and changed, can be utilized in the cultural and tourism sectors as one of the cultural icons in the city of Semarang. Warak Ngendhog culture has contributed to the government of Semarang City with the emergence of various forms of its transformation into various forms of art and culture. In addition, this study is expected to give contribution in the field of cultural preservation in Semarang City.</em></p>


2021 ◽  
Vol 10 (1) ◽  
pp. 33-39
Author(s):  
Farhad Chalid

ABSTRAKPenelitian ini bertujuan untuk mengetahui (1) kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur tahun 2017-2020, (2) hambatan dalam merealisasi kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur, dan (3) cara menanggulangi hambatan dalam merealisasi kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur. Penelitian ini menggunakan desain penelitian deskriptif kualitatif. Data dikumpulkan dengan metode dokumentasi dan wawancara. Teknik analisis data yang digunakan adalah analisis deskriptif kualitaif. Hasil penelitian menunjukkan bahwa (1) Kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur tahun 2017-2020 yaitu tahun 2017 (85.62%), 2018 (87.32%), 2019 (75.99%), dan 2020 (68.76%). (2) Hambatan yang dialami dalam merealisasikan kepatuhan wajib pajak bumi dan bangunan di Kecamatan Tutur adalah kurangnya pemahaman dan kesadaran wajib pajak, dan tingkat pendapatan wajib pajak. (3) Cara menanggulangi hambatan dalam merealisasikan kepatuhan wajib pajak bumi dan bangunan adalah dengan cara memberikan sosialisasi kepada wajib pajak, dan dengan memeriksa tarif pajak. Kata Kunci: kepatuhan wajib PBB, hambatan dalam merealisasi kepatuhan pembayaran PBB, dan cara menanggulangi hambatan dalam merealisasi kepatuhan pembayaran PBB ANALYSIS OF COMPLIANCE WITH EARTH AND BUILDING TAXPAYERSRURAL AND URBAN (PBB P2) In TUTUR DISTRICT ABSTRACTThis study aims to determine (1) the compliance of land and building taxpayers in Tutur District 2017-2020, (2) obstacles in realizing land and building taxpayer compliance in Tutur District, and (3) how to overcome obstacles in realizing taxpayer compliance. land and buildings in Tutur District. This study used a qualitative descriptive research design. Data were collected by means of documentation and interviews. The data analysis technique used is descriptive qualitative analysis. The results showed that (1) Compliance with land and building taxpayers in Tutur District 2017-2020, namely 2017 (58.44%), 2018 (54.23%), 2019 (49.22%), and 2020 (32.04%). (2) The obstacles experienced in realizing the compliance of land and building taxpayers in Tutur District are the lack of understanding and awareness of taxpayers and the level of income of taxpayers. (3) How to overcome obstacles in realizing land and building taxpayer compliance is by providing socialization to taxpayers, and by checking tax rates. Keywords: land and building taxpayer compliance, obstacles in realizing land and building taxpayer compliance, and how to overcome obstacles in realizing taxpayer compliance 


Revista Foco ◽  
2016 ◽  
Vol 9 (2) ◽  
pp. 120
Author(s):  
Ercilia Socorro Souza Soares ◽  
Raimundo Kennedy Vieira

O setor de beneficiamento de rochas ornamentais vive um crescimento bastante significativo no contexto mundial. Através deste estudo propõe-se apresentar uma análise qualitativa relativa aos impactos sobre os meios físicos e antrópicos gerados nos processos produtivos das empresas de beneficiamento de pedras ornamentais no município de Manaus. Contudo há uma grande problemáticano processo de corte, polimento e acabamento das matérias primas como o mármore e o granito, pois geram grandes quantidades de resíduos tais como a poeira e a lama, formados neste beneficiamento e descartados de maneira inadequada resultam em impactos ambientais significativos, uma vez que eles contribuem para a acumulação e dispersão prejudiciais no ar, água e solo de partículas sólidas. Os dados obtidos servem como alerta ao poder público e aos geradores para atentarem quanto ao cumprimento da legislação que versa sobre a destinação final sanitariamente adequada dos resíduos sólidos, além de expor a necessidade de políticas educacionais e ambientais nesses processos de trabalho.The ornamental stone processing industry is experiencing significant growth in the global context. Through this study aims to present a qualitative analysis of the impacts on the physical and anthropogenic resources generated in the production processes of ornamental stone processing companies in the city of Manaus. However there is a big problem in the process of cutting, polishing and finishing of raw materials such as marble and granite, because they generate large amounts of waste such as dust and mud, formed in the processing and discarded inappropriately result in significant environmental impacts since they contribute to the accumulation and damaging dispersal in air, water and soil solids. The data serve as a warning to the government and the generators to heed as to comply with the legislation that deals with the disposal of solid waste sanitary appropriate, in addition to exposing the need for educational and environmental policies in these processes work.The processing sector ornamental stone is experiencing a significant growth in the global context. Through this study aims to present a qualitative analysis of the impacts on the physical and anthropogenic resources generated in the production processes of ornamental stone processing companies in the city of Manaus. However there is a big problem in the process of cutting, polishing and finishing of raw materials such as marble and granite, because they generate large amounts of waste such as dust and mud, formed in the processing and discarded inappropriately result in significant environmental impacts since they contribute to the accumulation and damaging dispersal in air, water and soil solids. The data serve as a warning to the government and the generators to heed as to comply with the legislation that deals with the disposal of solid waste sanitary appropriate, in addition to exposing the need for educational and environmental policies in these work processes. 


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