scholarly journals KONTRIBUSI DARI RETRIBUSI IZIN PELAYANAN PEMAKAMAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG TAHUN 2015-2019

2020 ◽  
Vol 6 (2) ◽  
pp. 91-102
Author(s):  
Kemas Welly Angga Permana

The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.

2020 ◽  
Vol 6 (2) ◽  
pp. 103-115
Author(s):  
Subianto Subianto ◽  
Ferry Yusrizal Sipahutar

The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.


2015 ◽  
Vol 11 (2A) ◽  
pp. 13
Author(s):  
Mareine Warouw ◽  
Ricky Leonardus Rengkung ◽  
Paulus Adrian Pangemanan

The purposes of this research are: 1) describes the process of rural development in Sub Sinonsayang; 2) examine the factors in the development process of regional autonomy era village in the district of South Minahasa regency Sinonsayang. The method used in a descriptive study using a quantitative approach, among others, using a Likert scale, ie research which is then processed and analyzed to be concluded, using primary and secondary data. Primary data is data obtained directly in the field through direct interviews with respondents. Secondary data were obtained from the District Office and the Central Bureau of Statistics Sinonsayang South Minahasa District. The results showed that: first, the process of rural development in Sub Sinonsayang starting from the planning, implementation and maintenance of development. while the second: 1) factor of natural resources which consists of land owned by the community, the results and the types of commodity crops, and the number of livestock and meat production of commodity fish catches with the overall average amount is 2.59 and included in the category "large enough"; 2) human resources consisting of level of education completed and ability or skill that people have shown an average of 2.72, and these results are categorized as "good enough"; 3) economy consists of taxes and incomes gained an average of 3.5, and are categorized as "good"; 4) public services which consist of services in the realization of development, the service performance of the apparatus, the timeliness of administrative services, facilities and infrastructure availability services overall average of 3.9, including the category of "good"; 5) community participation that includes community involvement in rural development through meeting attendance, willingness to provide energy assistance, money, materials, and maintenance and keep construction with an average of 4.7, and are categorized as "very good".


Author(s):  
Hoang Tien Nguyen ◽  
Hanh Thi Bich Nguyen

The European Union - Vietnam Free Trade Agreement (EVFTA), which officially came into play on August 1, 2020, is one of the latest endeavors of Vietnam regarding the international integration process and is expected to create a great boost for Vietnamese exports to the EU. Footwear, one of the Vietnamese key export products, is also inevitably affected by this agreement. This study was conducted to evaluate the impacts of the EVFTA on the growth of Vietnam footwear exportation to the EU market by quantitative analysis method through the SMART model based on the database of trade and tariffs between Vietnam - EU and under a scenario in which tariffs are reduced to 0% once the EVFTA comes into force. The authors have collected, synthesized, and analyzed secondary data from trustworthy sources, and conducted in-depth interviews with professional experts who have been working for several years in the international integration field. Results from the study show that the EU's removal of import tariffs on Vietnamese footwear products under EVFTA not only increases Vietnamese export value but also makes these products more competitive than those of competitors, even domestic manufacturers in the EU. Some implications, therefore, are suggested to promote Vietnamese footwear exportation to the EU market in the coming time.


2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30


2018 ◽  
Vol 5 (2) ◽  
pp. 217-225
Author(s):  
Rosyafa Febiandani ◽  
Deky Aji Suseno

Adanya desentralisasi fiskal diharapkan dapat menciptakan kemandirian daerah dan dapat mengurangi ketergantungan pemerintah daerah terhadap pemerintah pusat. Kemandirian keuangan daerah dicerminkan dengan perbandingan besarnya PAD terhadap total pendapatan daerah. Sejak 10 tahun dilaksanakannya otonomi daerah sesuai UU No 32 Tahun 2004, kemandirian keuangan daerah di Provinsi Jawa Tengah masih berada di level yang kurang baik dibandingkan dengan provinsi lainnya di Pulau Jawa. Jumlah pengangguran dan jumlah penduduk miskin di Provinsi Jawa Tengah juga masih terhitung tinggi. Penelitian ini bertujuan untuk mengetahui hubungan dari tingkat kemandirian keuangan daerah dan tingkat ketergantungan daerah terhadap tingkat pengangguran dan tingkat kemiskinan di kabupaten/kota Provinsi Jawa Tengah Tahun 2013. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah Analisis Korelasi Kanonikal menggunakan bantuan program SPSS. Hasil penelitian menunjukkan kemandirian keuangan daerah mempunyi hubungan yang signifikan, kuat, dan tidak searah dengan pengangguran dan kemiskinan. Sedangkan hubungan antara ketergantungan daerah terhadap kemiskinan dan pengangguran mempunyai hubungan yang signifikan, tidak kuat, dan tidak searah. Peningkatan kemandirian keuangan daerah guna mengurangi tingkat ketergantungan terhadap pemerintah pusat dapat dilakukan dengan cara menggali dan mengelola sumber daya atau potensi daerah yang dimilikinya secara efektif dan efisien sebagai sumber utama pendapatan keuangan daerahnya. Fiscal decentralization is expected to create  independency regional financial  and to reduce the dependence of local governments to the central government. Independency regional financial can be result by the ratio of PAD to total local revenue. Since 10 years the implementation of regional autonomy based on UU No. 32 of 2004, independency regional financial in Central Java  is still unwell compared to the other provinces in Java. As well as unemployed, and the poverty in Central Java is still high. The purpose of this research is to determine the relationship of  independency regional financial and the dependency regional to unemployment and poverty in Central Java period 2013. The data used in this research is secondary data. The method of analysis used is the Canonical Correlation Analysis using SPSS application. The results of research showed that the relationship of independency regional financial are significant, strong, and no direct relation with unemployment and poverty The relationship between dependency regional with unemployment and poverty are significant, no strong, and no direct relation. Increased the independency local financial to reduce the dependence on the central government can be done by managing the resources or the potential of region effectively and efficiently as the source from their financial local revenue


2020 ◽  
Vol 20 (1) ◽  
pp. 57-66
Author(s):  
Imam Basuki ◽  
Eunike Maresa Macpal

Abstract One of the causes of traffic congestion in the Babarsari area is the existence of Atma Jaya University in Yogyakarta. To reduce congestion, a feasibility study was conducted to provide campus buses. Quantitative analysis method is done by collecting primary and secondary data. Then the data is analyzed for the track plan, fleet number, vehicle operating costs, and campus bus operational schedules. From the results of the analysis, 3 bus service routes are planned for the Atma Jaya Yogyakarta campus, located on Jalan Babarsari. The campus bus is planned to use vehicles with a capacity of 30 passengers, operates between 06:00 to 18:00, circulation time for each route is 51 minutes, 47 minutes, and 50 minutes, with each route having a headway of 15 minutes and the number of vehicles are 11 units. The calculation results show that the Vehicle Operating Costs are Rp14,020.62/Bus-km. The annual fee for students is Rp343,625.71 and is planned to be part of fixed school fees or in collaboration with banking Corporate Social Responsibility. Keywords: campus bus, vehicle operating costs, time of circulation, traffic congestion  Abstrak Salah satu penyebab kemacetan lalu lintas di kawasan Babarsari adalah keberadaan Universitas Atma Jaya Yogyakarta. Untuk mengurangi kemacetan, dilakukan studi kelayakan untuk menyelenggarakan bus kampus. Metode analisis secara kuantitatif dilakukan dengan pengumpulan data primer dan data sekunder. Selanjutnya data dianalisis untuk rencana jalur, jumlah armada, biaya operasional kendaraan, dan jadwal operasional bus kampus. Dari hasil analisis, direncanakan 3 rute layanan bus menuju kampus Atma Jaya Yogyakarta yang terletak di Jalan Babarsari. Penyelenggaraan bus kampus ini direncanakan menggunakan kendaraan dengan kapasitas 30 penumpang, beroperasi antara pukul 06.00 hingga pukul 18.00, waktu sirkulasi untuk setiap rute berturut-turut adalah 51 menit, 47 menit, dan 50 menit, dengan setiap rute memiliki headway sebesar 15 menit, dan jumlah kendaraan adalah 11 unit. Hasil perhitungan menunjukkan bahwa Biaya Operasional Kendaraan adalah Rp14.020,62/Bus-km. Biaya tahunan untuk mahasiswa adalah Rp343.625,71 dan direncanakan menjadi bagian dari biaya sekolah tetap atau bekerja sama dengan Corporate Social Responsibility perbankan. Kata-kata kunci: bus kampus, biaya operasional kendaraan, waktu sirkulasi, kemacetan lalu lintas


Jurnal Zona ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 59-65
Author(s):  
Laura Dameshita Silalahi ◽  
Zulfan Saam ◽  
Yusni Ikhwan Siregar

Agrarian conflicts are the result of development policies in the plantation sector. The community claims the land already planted with oil palm by the company. This research is a qualitative research using primary and secondary data. Primary data obtained from interviews with local government officials, companies and community leaders who were selected purposively at the research location. Secondary data were obtained from village offices, BPS, books, research journals related to agrarian conflicts in the plantation sector. The data collection technique used the triangulation method to obtain valid data. Furthermore, the data were analyzed descriptively. The conflict analysis method used in this study uses a problem tree so that the root of the problem and the causes and consequences of the conflict between the community and the company can be explored. The roots of the problem include the non-fulfillment of the KKPA land and a lack of understanding of land rights. This is caused by a lack of communication between the company and the community, resulting in conflicts. Efforts to resolve conflicts between companies and communities need to be carried out, especially by using an ecological approach.


2016 ◽  
Vol 13 (2) ◽  
pp. 218
Author(s):  
Ahsani Fauzan

Market  retribution market is one of sources of local revenue in Hulu Sungai Utara. The purpose of this study is to measure the potential revenue, market in Hulu Sungai Utara, which results will be used as a basic reference potential measure the effectiveness of revenue, market, in order to assess the results of the performance of market fee collection. This type of research is research diskiptif, while the data analysis method in use is the qualitative method, ie with a portrait, explain, and interpret the date obtained and analyzed to obtain conclusions.Contribution revenue, market on revenue is relatively small with only contributes a percentage rate 5%, from the year 2009 until the year 2012 revenue, always increasing but retribution market acceptance of is not comparable to the total revenues of local revenue Hulu Sungai Utara. Development of retribution market has increased every year, but in 2012 the increase in 2011 the difference is slight. Revenue, market the Department of Revenue in Hulu Sungai Utara against the target revenue, the market has not reached that yet effective, this is due to the realization of revenue, the market does not meet the expected targets, while potential market acceptance levy of 11 kinds of receipts in Hulu Sungai Utara Rp 1.947.378.000. The number is the whole of the potential is there, but can be developed by adding new facilities. 


2017 ◽  
Vol 15 (2) ◽  
Author(s):  
Cahyo Indra Dharmawan ◽  
Ihyaul Ulum ◽  
Endang Dwi Wahyuni

This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG index (corporate governance) and emails from IICG's official website, www.iicg.org and punctuality data to figure out which companies are implementing corporate internet reporting. The sample in this research was 30 companies registered in CGPI 2015. The analysis method used was descriptive statistic and logistic regression with SPSS software version 21. The result of logistic regression analysis indicated that corporate governance index (CGI) had a significant influence on the punctuality of corporate internet reporting (CIR).Keywords: corporate governance index, corporate governance perception index, corporate internet reporting, punctuality.


2019 ◽  
Vol 9 (1) ◽  
pp. 51-56
Author(s):  
Herman Diartho Cahyo

This research is a Descriptive research which aims to find out how much the level of labor elasticity of tourism subsector in Lumajnag regency, to know contribution of tourism subsector to local revenue (PAD) in Lumajang Regency, and to know the growth of labor absorption in tourism sector in Lumajang regency. The type of data used in this research is secondary data in the form of time series data with the object of research on the tourism subsector in Lumajang District and data obtained from the Department of Tourism, Department of Manpower and Dinas revenue Lumajang District in 2011-2017. Data analysis method used in this research is elasticity and proportion analysis. The results of this study indicate that the ability of the tourism subsector is not much in the absorption of labor that is equal to -1.49 percent of the number of workers who have worked or categorized as inelastic. In addition, the tourism subsector also did not contribute a considerable amount during the period of 2011-2017 to the Regional Original Income of Lumajang Regency which averaged only 1.41 percent. Overall contribution or contribution given by the tourism sector from year to year during the period 2011-2017 tends to decrease.


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