scholarly journals IPTEKS PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Angelia Natashia Martina Mewo ◽  
Meily Yoke Betsy Kalalo
Keyword(s):  
Tax Collection ◽  
Local Revenue ◽  
Local Taxes ◽  
Tax Revenues ◽  
Tax Management ◽  
The City ◽  
Descriptive Method

Regional tax is the price paid for the area being developed by the region and for the region. Regional tax realization is very influential on regional revenue (PAD). The purpose of this study is to look at tax revenues in the city in this case the Tax Management and Retribution Agency of the City of Manado. The method used is descriptive method because this study consists of explanatory words. This study gets tangible results from knowing 2016 until 2017 there has been an increase. However, there are still several types of local taxes that have decreased. Therefore, the city of Manado or BP2RD must have more or more obligations that still do not have the awareness to guide taxes, so that tax revenues / realization in the city of Manado will continue to increase.Keywords : regional tax, collection, local revenue

scholarly journals IPTEKS PENCATATAN PENDAPATAN ASLI DAERAH DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Meylan Febiola Palenteng ◽  
Christian Datu
Keyword(s):  
Regional Income ◽  
Management Board ◽  
Local Revenue ◽  
Tax Management ◽  
The City ◽  
Descriptive Method

Regional original income is regional income originating from the results of regional taxes, regional restitution, profits from regionally-owned enterprises, and other legitimate local revenues in exploring funding in the implementation of autonomy as a manifestation of the principle of decentralization. The purpose of this study is to analyze the comparison of the realization of local revenue in the Tax Management and Retribution Agency of the City of Manado during 2016-2017. The method used in this study is descriptive method. It's good that the leadership of the Regional Tax and Retribution Management Board of the City of Manado pays more attention to regional revenue so that there is no significant increase or decrease every year.Keywords : analysis of local revenue, recording, realization

scholarly journals Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 37-48
Author(s):  
Secillia Herjanti ◽  
I Wayan Teg Teg
Keyword(s):  
Growth Rate ◽  
Central Government ◽  
Average Growth Rate ◽  
Tax Collection ◽  
Average Growth ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes ◽  
The City ◽  
Average Contribution

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

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.

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENERIMAAN KAS PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Juanda Jeniver Polii ◽  
Inggriani Elim ◽  
Rudy Pusung
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Management Board ◽  
Local Revenue ◽  
State Accountability ◽  
Tax Management ◽  
The Will ◽  
The Government ◽  
The City ◽  
Descriptive Method

Reform is a step taken by the government, one of which is in the area of local government financial management funds. Demands for the creation of good governance that has become the will of most people in achieving the goals and ideals of the nation and state. Accountability philosophically arises because of the power in the form of mandates / mandates given to someone to carry out their duties in order to achieve a certain goal by using existing supporting facilities. This study aims to analyze whether the system and procedures for implementing PAD receipts in the Regional Tax and Retribution Management Board of Manado City are adequate. The method of analysis used in this study is descriptive method. The results of this study indicate that the system and procedures for cash receipts carried out by the Regional Tax and Retribution Management Board of the City of Manado are in accordance with the systems and procedures contained in PERMENDAGRI 59 of 2007 for cash receipts, especially in regional taxes and leviesKeywords : Systems and Procedures, Cash Receipts, Local Revenue, Tax Management and Retribution Board of the City of Manado, PAD.

scholarly journals ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Ni Luh Putu Anggraini ◽  
Jantje J. Tinangon ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Collection ◽  
Local Revenue ◽  
Tourism Sector ◽  
The City ◽  
Descriptive Method ◽  
Regional Wealth ◽  
Descriptive Qualitative

The Local Genuine Income (PAD) is a income earned by the region through regional taxes, regional retribution, and management of regional wealth for the development of the region. The hotel and restaurant tax is the local tax that has the potential to improve local revenue due to the supporting component from tourism sector Tomohon City which keep growing. The purpose of this study is to determine the level of effectiveness of hotel tax and restaurant tax collection in Tomohon City in 2013-2017 and to find out the contribution given by hotel tax and restaurant tax on the receipt of original revenue in the city of Tomohon in 2013-2017. The method used in this thesis is descriptive method, that is by analysing data and then drawing conclusion from the results of the study and the type of research used is descriptive qualitative. The results of this study indicate that the effectiveness of hotel tax collection in 2013-2017 has been effective with an average of 90,40%, while the effectiveness of restaurant tax is very effective with an average of 132,94%. The contribution given by the hotel tax to the local revenue of Tomohon city in 2013-2017 is still very lacking with an average of 0,60%, while the contribution given by the restaurant tax is not good with an average of 12,33%. Keywords : Hotel Tax, Restaurant Tax, Contribution, Effectiveness, Local Genuine Income

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
City Government ◽  
Business Service ◽  
Operational Procedure ◽  
Local Revenue ◽  
Local Taxes ◽  
Qualitative Descriptive ◽  
The City ◽  
General Service

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness

scholarly journals ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Christo A. Sualang ◽  
Ventje Ilat ◽  
Anneke Wangkar
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Tax Rates ◽  
Collection System ◽  
Tax Collection ◽  
Local Revenue ◽  
Voting System ◽  
Force Planning ◽  
Taxation System ◽  
The City

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

scholarly journals Inovasi Pelayanan Publik Program E-Retribusi Di Dinas Perdagangan Kota Surakarta

2020 ◽  
Vol 8 (2) ◽  
pp. 109-118
Author(s):  
Lies Fajarwati Wijaya ◽  
Winarti Winarti ◽  
Joko Suranto
Keyword(s):  
Public Service ◽  
Service Innovation ◽  
The Public ◽  
Local Revenue ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
The City ◽  
Descriptive Method ◽  
Smart Government ◽  
Trade Office

The e-retribution public service innovation by the Surakarta City Trade Office is a new concept regarding the online levy payment system. First launched in mid-2016, E-retribution as part of the implementation of smart government is included in the smart city indicator. This study uses the typology theory of public service innovation Muluk (2008). Research location in the city trade office Surakarta, with a qualitative descriptive method. The data collection technique was obtained by purposive sampling through informant interviews, observations and documents. The results show that the public service innovation with the e-retribution program can simplifying public services and saving more time, costs and human resources, ensuring accountable transactions. In addition, E-retribution has an impact on increasing Solo Local Revenue every year.

scholarly journals ANALISIS PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Wensy F.I. Rompas
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Quantitative Data ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Tax Collection ◽  
Local Revenue ◽  
Local Taxes

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

scholarly journals ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN SERTA DAMPAKNYA TERHADAP PAD DAN PERTUMBUHAN EKONOMI DI KABUPATEN MINAHASA

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Jessy V. Tiwang ◽  
Debby Ch. Rotinsulu ◽  
Daisy S.M. Engka
Keyword(s):  
Economic Growth ◽  
Economic Development ◽  
Positive Impact ◽  
Tax Collection ◽  
Local Revenue ◽  
Starting Point ◽  
The Impact ◽  
The City

ABSTRAK             Pembangunan ekonomi daerah khususnya Pemerintah Kota merupakan titik awal pelaksanaan pembangunan, sehingga daerah diharapkan bisa lebih mengetahui potensi dan apa yang menjadi kebutuhan daerahnya salah satunya peningkatan Pendapatan dan Pertumbuhan ekonomi melalui proses pemugutan pajak Hotel dan Restoran guna dampak sesuai yang diharapkan.            Dalam penelitian ini bertujuan untuk menganalisis potensi dan efektivitas Pajak Hotel dan Restoranserta dampaknya terhadap Pendapatan Asli Daerah dan Pertumbuhan Ekonomi di Kabupaten Minahasa.            Berdasarkan hasil penelitian menunjukkan bahwa Pajak Hotel dan Restoran masih kurang berpotensi, sementara untuk tingkat efektivitas, Pajak Hotel dan Restoran menunjukkan angka yang efektif yakni rata-rata diatas 100%, dan secara bersama variabel Pajak Hotel dan Restoran memberikan pengaruh yang positif terhadap Pendapatan Asli Daerah, begitu pula secara bersamaan variabel Pajak Hotel dan restoran serta Pendapatan Asli Daerah memberikan pengaruh yang positif terhadap tingkat pertumbuhan ekonomi yang ada di Kabuaten Minahasa. Kata Kunci : Pendapatan Asli Daerah, Pertumbuhan Ekonomi, Pajak Hotel dan Restoran  ABSTRACT             Economic development areas especially the city is the starting point of construction , so that the regions is expected to be more aware of their potential and what has been one of the needs of the regions increase in income and economic growth through a tax collection hotel and restaurant to the impact as expected.            In this study aims to to analyze the all the potential and the effectiveness of tax hotel tax and restoranserta what effect it had on the regional genuine income and economic growth in kabupaten Minahasa .            Based on the research shows that hotel and restaurant tax potential is weak , while the effectiveness , hotel and restaurant tax shows a figure that is effective and above 100% , and together the hotel and restaurant tax positive impact on local revenue , this is also at the same time the hotel and restaurant tax and local revenue positive impact on the economic growth is in kabupaten Minahasa . Keyword : Local revenue, economic growth, hotel and restaurant taxes

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