scholarly journals Analisis Efektivitas Penerimaan Pajak Bumi Dan Bangunan (PBB) di Kecamatan Tolangohula Kabupaten Gorontalo

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Barmin Yusuf
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Tax Revenue ◽  
Local Revenue ◽  
Tax Revenues ◽  
Potential Source ◽  
The People

Land and Building Tax is a potential source of revenue for the region as one of the direct taxes. Land and Building Tax is a central tax because the object is in the area, then the region gets a bigger share. In Gorontalo Regency, mainly Tolagohula Sub-district, as in other parts of Indonesia, the land and property tax (PBB) is one source of local revenue. The management of the land and building tax (PBB) in Tolangohula sub-district is expected to lead to the welfare of the people in Gorontalo Regency.The purpose of this study is to determine how the effectiveness of tax revenue Earth and Building (PBB) in District Tolangohula Gorontalo District. Using the Ratio of the effectiveness of Land and Building Tax revenues (PBB) shows the ability of local governments in mobilizing Land and Building Tax (PBB) in accordance with the targeted. The ability to obtain Land and Building Tax (PBB) is categorized effective if this ratio reaches at least 1 or 100%. Overall, the acceptance effectiveness of Land and Building Tax (PBB) in District Tolangohula Regency Gorontalo during the period of 2012 to 2014 is in the effectiveness category.

scholarly journals PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

2021 ◽  
Vol 5 (2) ◽  
pp. 67-73
Author(s):  
Syahril Effendi
Keyword(s):  
Local Governments ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Analysis Method ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The City ◽  
Method Show

The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2016. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda

scholarly journals EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Pongtuluran Andri Christian ◽  
Jullie J. Sondakh ◽  
Novi Budiarso
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Tax Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Tax Revenues ◽  
The Republic ◽  
The Government ◽  
Alternative Sources ◽  
The Right

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue

scholarly journals PERAN PAJAK RESTORAN TERHADAP PENERIMAAN DAERAH ADMINISTRASI JAKARTA TIMUR

2019 ◽  
Vol 6 (1) ◽  
pp. 7-12
Author(s):  
Dede Suleman
Keyword(s):  
Significant Influence ◽  
Local Governments ◽  
Tax Revenue ◽  
Tax Rate ◽  
Local Taxes ◽  
Tax Revenues ◽  
Big Picture ◽  
The Subject ◽  
Target Set

one of the local taxes is restaurant tax. in this research, it will give a big picture of contributing restaurant tax to Jakarta Timuel's original revenue. Regional taxes are divided into three types, taxes levied by local governments, taxes collected based on national regulations, but income tariffs made by local governments. Restaurant tax is a service provided by payment, a service provided by a restaurant called service includes the sale of food and / or drinks consumed by the buyer, whether consumed at the service place or elsewhere. The subject of restaurant tax is an individual or entity that makes payments to restaurants or restaurants, cafes, bars and the like, while taxpayers are individuals or entities that run restaurants. The restaurant tax rate set is 10%. restaurant tax revenue increases every year and can exceed the target set only in 2014 restaurant tax revenue is only 82%. restaurant tax contribution increases every year for East Jakarta administrative city tax revenues, which has a significant influence in 2014 amounting to 46.78% and 2015 at 50.19% and 2016 at 55.69% 

scholarly journals Autonomy of Local Governments in Taxation in Kyrgyzstan

2020 ◽  
Author(s):  
Dastan Aseinov
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Legal Framework ◽  
Tax Revenue ◽  
Government Budget ◽  
Tax Base ◽  
Financial Autonomy ◽  
Tax Revenues ◽  
Different Types ◽  
Local Budget

The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

scholarly journals Practical aspects of mobilising property tax: experience in Sierra Leone and Malawi

2015 ◽  
pp. 242-262 ◽  
Author(s):  
Paul Fish
Keyword(s):  
Developing Countries ◽  
Local Government ◽  
Sierra Leone ◽  
Local Governments ◽  
Property Tax ◽  
Practical Experience ◽  
Lessons Learned ◽  
Government Institutions ◽  
Tax Revenues ◽  
Stable Source

Much literature has been written about the appeal of property tax as a stable source of revenue for subnational governments in developing countries. Building on this significant background of literature is the author’s practical experience working in local government institutions within both Sierra Leone and Malawi. This article relates to the development and testing of a process of mobilizing the internally generated property tax revenues of local governments, and reports on the results of that process, and the challenges and lessons learned.

scholarly journals Analisis Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Sikka Tahun 2013-2017

2020 ◽  
Vol 16 (1) ◽  
pp. 104-135
Author(s):  
Antonius Philipus Kurniawan Gheta
Keyword(s):  
Growth Rate ◽  
Research Methods ◽  
Average Rate ◽  
Quantitative Approach ◽  
Tax Revenue ◽  
Local Revenue ◽  
Descriptive Research ◽  
Tax Revenues ◽  
Acceptance Rates ◽  
Detailed Picture

This study aims to calculate the level of contribution, to analyze the growth rate oflocal tax revenues on the indigenous revenue of Sikka Regency from 2013 to 2017 and To know the extent of the tax acceptance rates S ikka Regency period 2018 until 2022. . The research methods used in this study are descriptive research methods  with a  quantitative  approach  to  getting  a clearer and  more  detailed picture of a state based on the data or information that has been obtained. The results of the research obtained by the average regional tax contribution to the original revenue of S ikka Regency from 2013-2017 (5 years) by 14.27%. These results  indicate that  the  level of regional tax contributions to  the  indigenous revenue of S ikka regency from 2013-2017 in the criteria of less co ntributing to the local revenue.  The average rate of growth in S ikka District tax is 2013-2017, which amounted to 16.2%. This shows that the local tax growth of S ikka Regency is included in the less successful criteria. The results of the projected calculation of regional tax  revenues  for  the  next  five  years, 2018-2022  are  expected  to continue to increase annually. In 2018 predictions of S ikka district tax revenues amounted to Rp 15,960,932,070.345. In 2019 the prediction of local tax revenues amounted to Rp 17,514,147,581.89 and in 2020 the predicted regional tax revenue of Rp 19,067,363,093.435. The regional tax prediction of S ikka Regency in 2021 amounted to Rp 20,620,578,604.98, while in 2022 the regional tax revenues of Sikka Regency were predicted Rp22,173,794,116.525

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN PAJAK HOTEL (STUDI PADA DISPENDA BITUNG DAN DISPENDA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Mentari G. Kumaat ◽  
Sifrid S. Pangemanan ◽  
Heince R. N. Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
State Revenue ◽  
Result Show ◽  
Transaction Taxes

Taxes are one source of state revenue. Local tax is a tax which is entrusted by the central government to be levied and managed by local governments. Local tax is one sector in incereasing local revenue. Hotel taxes included in the tax area. Hotel tax is a potential sector in raising revenue. The purpose this study to know the recording and reporting of hotel tax (study on Dispenda Bitung and Dispenda Manado). The method used is descriptive analysis, the research conducted by collecting data, analyzing the data collected, as well as giving particular faced, and draw conclusions. The data used in this research is secondary data, using all the data obtained from the source. The result show Dispenda Bitung and Dispenda Manado has yet to make its accounting records or journal transaction taxes when receiving payments of hotel taxes, and based on data from the Budget Realization Statement of hotel tax, hotel tax revenue of Manado city is greater than the hote tax revenue of Bitung city.  Keywords : analysis, recording and reporting, hotel tax

Raising local revenue: The use and adequacy of voluntary property taxes in arkansas

2017 ◽  
Vol 29 (4) ◽  
pp. 498-521
Author(s):  
Kim U. Hoffman ◽  
Joseph Yuichi Howard
Keyword(s):  
Local Governments ◽  
Public Services ◽  
Property Tax ◽  
The State ◽  
Property Taxes ◽  
Revenue Source ◽  
Local Revenue ◽  
Expenditure Data ◽  
State And Local

AbstractWith the late-2000s recession, state and local governments have struggled to find the necessary revenue to sustain citizens' demands of governmental services. One potential revenue source is to allow the citizens' themselves to choose the services to fund through the usage of voluntary taxes. Counties and cities in Arkansas have the authority to levy a voluntary property tax to support specific public services. In this study, we explore the prevalence and adequacy of the voluntary property tax by local governments in Arkansas. We identify 58 different voluntary taxes used in 27 counties and 17 cities throughout the state. Moreover, using revenue and expenditure data, we find the tax to be a significant revenue source for several county programs.

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