scholarly journals Analisis Potensi Penerimaan Pajak Reklame di Kota Jambi Periode 2014-2016

2020 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Muhammad Syukri
Keyword(s):  
Tax Revenue ◽  
Supervision System ◽  
Research Results ◽  
Local Revenue ◽  
A Value ◽  
Target Set ◽  
The Difference ◽  
The Government ◽  
The Many ◽  
The City

Billboard tax is one of the many taxes in the city of Pekanbaru where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the area owned by the city of Pekanbaru. However, in its realization, the existence of this advertisement tax is less than optimal, where the value and growth from 2007 to 2011 decreased significantly even with a value that did not reach the specified target. In addition, the difference between the target set by the government and the realization of the advertisement tax obtained by the Pekanabru city Dispenda indicates the possibility that the potential of the existing advertisement tax has not been optimally explored. The results showed that the advertisement tax potential was very large, far above the realization value of advertisement tax revenue from 2007 to 2012. The research results also showed that the advertisement tax potential that had not been optimally explored, there were still potential tax unreached and there were several things that were need to be a correction related to advertisement tax in the city of Pekanbaru, such as a strict management and supervision system in the field so that fraud does not occur in the future.

scholarly journals STRATEGY TO INCREASING REAL REGIONAL INCOME OF SURABAYA

2017 ◽  
Author(s):  
wisnu putro
Keyword(s):  
Asset Management ◽  
Tax Revenue ◽  
Research Approach ◽  
Regional Finance ◽  
Management Board ◽  
Contribution Analysis ◽  
Lévy System ◽  
Target Set ◽  
The Difference ◽  
The Government

The purpose of this research is to know and analyze hotel and restaurant tax policy in Surabaya. This research uses a quantitative approach, which is a research approach that many claimed by using numbers, ranging from data collection, interpretation of the data and the appearance of the results. Data analysis in this study using the analysis of the difference between the potential and the realization of tax and contribution analysis. Contribution analysis to find out how big contribution of hotel and restaurant tax to Revenue of Area of Surabaya. The result of research indicates that overall hotel and restaurant tax is still in the category of contributing greatly because the percentage of contribution above 4%. In addition, in order to minimize fraud on hotel and restaurant revenues to be paid for taxes, the online levy system should be included in the Surabaya Local Regulations on Local Taxes. The suggestion that can be submitted by the researcher is the government apply the policy in the form of Local Regulation about the procedure of online tax levy system for hotel and restaurant taxpayer so that any transactions that have been entered in the cash register automatically 10% of the transaction has been entered at the tax revenue. In addition, the relevant agencies (Tourism Office, Regional Revenue Service, Regional Finance and Asset Management Board) which handles hotel and restaurant tax in Surabaya should conduct a more solid coordination so that the tax target set is not too far with the realization of the existing tax .

scholarly journals ANALISIS TINGKAT KEMANDIRIAN DAN EFEKTIVITAS PENDAPATAN ASLI DAERAH PADA PEMERINTAH KOTA/KABUPATEN DI PROVINSI JAWA TIMUR TAHUN 2012 – 2016

2020 ◽  
Vol 5 (2) ◽  
pp. 1-12
Author(s):  
Andik Achmat Rossid ◽  
M. Taufik Hidayat
Keyword(s):  
Analytical Method ◽  
Central Government ◽  
Research Data ◽  
Central Bureau ◽  
Regional Government ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Target Set ◽  
The Government ◽  
The City

ABSTRACTThis study aims to determine the level of independence and effectiveness of local revenue in the City / Regency Government in East Java Province from 2012 to 2016. The sample of this study was 38 City / Regency Governments. This research data comes from the 2012-2016 budget realization report obtained from the Central Bureau of Statistics website. The analytical method used is the ratio of independence and effectiveness ratio of local revenue. The results show that: From the analysis of the Independence Ratio it can be said that it is very low, it is known that 33 Cities / Regencies are in a ratio between 0% -25% this happens because the Regional Government still depends on the Central Government. It is known that only the city of Surabaya is truly independent in implementing regional autonomy with a ratio of 180.84%. 4 Other cities / regencies are known to be low and moderate with a ratio between 25% -75%. Judging from the PAD Effectiveness Ratio, there are still many that are said to be quite effective, which means that the City / Regency have not been able to achieve the PAD target set, it is known that there are 19 Cities / Regencies. However, almost half of them have a very effective ratio, it is known that there are 16 cities / regencies showing that the government is able to achieve more than the target set. 3 Other cities / regencies are known to be ineffective and have not maximized the potential of the region. 

scholarly journals Strategi Pengembangan UMKM Pangan Berdaya Saing di Kota Bandung

2019 ◽  
Vol 14 (1) ◽  
pp. 1-7
Author(s):  
Agustina Pertisia Ginting ◽  
Musa Hubeis ◽  
Farah Fahma
Keyword(s):  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Government Support ◽  
Internal Factors ◽  
A Value ◽  
The Government ◽  
The Many ◽  
Medium Enterprises ◽  
The City

SMEs (Micro-Small and Medium Enterprises) are one of business sector that has an important role for improving economy condition in Indonesia. One of the SMEs that has the potential to competition is food SMEs. To create food MSMEs that able to compete with the other food products, they must be able to maintain the quality of various aspects. The many problems faced by food SMEs require a strategy to develop and continue. This research aims to create competitiveness and strategy in food MSMEs. This research was conducted by identifying food MSMEs, analyse the influence of internal factors and external factors with the IE matrix, looking for the formulation of food SMEs strategies using SWOT and QSPM methods. The location of the research was conducted in the city of Bandung, West Java. The results of this research based on the IE matrix show that the Bandung City food UMKM requires a grow and build strategy. Based on the SWOT and QSPM methods, various alternative strategies were obtained. Strategy III is the most suitable strategy for Bandung's food UMKM with a value 6.433. Strategy III is "improving human resource capabilities, utilizing associations and government support to expand product markets". The level of diversity of food MSMEs in Bandung is high, that makes the characteristics of the commodities produced. The majority of business people rely heavily on the government in all aspects of business. Procurement of raw materials is carried out independently with a contract system and own business capital

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 339-349
Author(s):  
Asmawati Asmawati ◽  
Amran Saragih ◽  
Nora Januarti Panjaitan ◽  
Christina Kumala
Keyword(s):  
Public Services ◽  
Tax Revenue ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government ◽  
Developing Area ◽  
The City

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

scholarly journals OPTIMIZATION OF UPDATING LAND AND BUILDING TAX OBJECT IN IMPROVING LOCAL OWN-SOURCE REVENUE FOR MEDAN DEVELOPMENT ACCELERATION

2019 ◽  
Vol 3 (2) ◽  
pp. 141-147
Author(s):  
Elisabet Siahaan ◽  
Khaira Amalia Fachruddin ◽  
Hilma Tamiami Fachruddin
Keyword(s):  
Community Service ◽  
Science And Technology ◽  
Tax Revenue ◽  
Infrastructure Development ◽  
Medium Term ◽  
Business Operations ◽  
Development Section ◽  
The Government ◽  
Object Valuation ◽  
The City

Local own-source revenue is one of the sources of revenue for the government of Medan. This revenue is used to accelerate the development of the city of Medan, especially in the infrastructure development section. A better infrastructure will help in the implementation of business operations that support the improvement of community welfare. One source of local revenues is the local tax revenue. The community service was conducted to optimize the revenue of Medan through optimizing the value of taxable object. This community service supported the government of Medan medium term plan program. This service was carried out with briefing methods, workshops, and mentorings. Science and technology given include work ethic, effective communication, and taxable object valuation. The results of this community service were satisfactory. There was a significant change in the attitude of partners while updating the data. As the results, the community as the owner of taxable object becomes more cooperative and the updating data goes better.

scholarly journals Mind the gap. Stakeholders perspective on resilience building in the City of

2019 ◽  
Author(s):  
Theresa Audrey O. Esteban ◽  
Keyword(s):  
Preventive Measures ◽  
Rockefeller Foundation ◽  
Preventive Measure ◽  
Civil Society Organizations ◽  
Environmental Threats ◽  
Disaster Experience ◽  
Mutual Adaptation ◽  
The Government ◽  
The Many ◽  
The City

In 2016 the City of Rotterdam joined the 100 Resilient Cities of The Rockefeller Foundation. The 100 Resilient Cities is an initiative emphasizing the need for cities to build resilience. Rotterdam was one of the first to heed the call of the 100 Resilient Cities highlighting the city’s position as a frontrunner in addressing climate adaptive urban planning projects and innovative means in dealing with flood risks and vulnerabilities. Learning from the great North Sea flood of 1953 disaster experience, the Netherlands ensured strong preventive measures making the country safe from flooding. The City of Rotterdam benefits from these strong preventive measures as this safeguards the city and the biggest and most important port in Europe from any disaster. However, these strong preventive measure have also muted the concept of resilience on the stakeholders. This is also further weighed down by the many different initiatives present in the city. The paper seeks to investigate the institutional and non-institutional actors perspective on resilience and the environmental threats in the City of Rotterdam. The research assumes that knowledge and experience on Rotterdam’s environmental vulnerabilities and threats lead to better collaboration between and among stakeholders in making the city resilient. This knowledge and experience also leads to the mutual adaptation of roles between the government and other stakeholders of the city such as the citizens, businesses, academe, civil society organizations among others. The research explores questions related to stakeholders perception on risk and vulnerability of the city to disasters, disaster awareness and concern, and their definition of resilience and a resilient city.

scholarly journals Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger

2021 ◽  
Vol 4 (1) ◽  
pp. 243-253
Author(s):  
Laras Pratiwi ◽  
Yeni Fitriani Somantri
Keyword(s):  
Public Services ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Maximum Level ◽  
Tax Revenue ◽  
Infrastructure Development ◽  
Economic Potential ◽  
The Government ◽  
The Many ◽  
Human Integrity

East Preanger is one of the regions in Indonesia that has a high economic potential. The potential economic in East Preanger based on knowledge and culture. Unfortunately, awareness of paying taxes still a serious spotlight. Tax revenue at the maximum level can be realized if people obey on their tax obligations. Some of the factors that cause low taxpayer compliance are the existence of public dissatisfaction with public services, uneven infrastructure development, and the many corruption cases committed by unscrupulous officials. This research is an associative study, which aims to determine the influence of tax modernization and human integrity on taxpayer compliance. Sampling technique using accidental sampling with the number of respondents 61 individual taxpayers scattered in the East Prianger. The results showed that tax modernization had no effect on taxpayer compliance, while human integrity had an effect on taxpayer compliance. This research is important because it’s able to explain the factors that affect taxpayer compliance. The novelty in this study is focusing on human integrity on tax compliance, especially in the East Preanger region. This study also provides ideas about solutions that must be taken by the government and society to increase tax revenue, especially in the East Prianger.

scholarly journals Analisis Realisasi Penerimaan Pajak Reklame dan Pengaruhnya Terhadap Pendapatan Asli Daerah Kabupaten Batang Hari Periode 2006-2015

2019 ◽  
Vol 3 (1) ◽  
pp. 76
Author(s):  
Sri Rosmawati ◽  
Fadhila Rizqiah
Keyword(s):  
Tax Revenue ◽  
Research Results ◽  
Determination Coefficient ◽  
Local Revenue ◽  
Positive Effect

This research was conducted to find out how the development of Batang Hari Regency Advertising Tax revenue, how the Development of Batang Hari Regency's Original Revenue, and how the Effect of Advertisement Tax Receipts Against the Local Revenue of Batang Hari Regency for the period 2006-2015. Research results show (1) Development of Batang Hari Regency advertisement tax receipts for 2006-2015 The most significant increase in percentage occurred in 2010, which was 46.34%. (2) The development of the original revenue of the Batang Regency in 2006-2015 experienced fluctuations. Realization of the largest Revenue of Regional Original Revenue was achieved in 2014. (3) Admission of Advertising Taxes had a positive effect on the Local Revenue of the Batang Hari Regency. When the Advertising Tax is deemed constant, the Regional Original Income is 146,218,304. Every increase in Advertising Tax revenue will increase Regional Original Income by 8 percent. The determination coefficient (R2) is 0.547. This figure shows that the Regional Original Income is influenced by sebaar Advertising Taxes 54.7 percent. While the remaining 45.3 percent is influenced by other variables not used in this study.

scholarly journals PENGARUH KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI WILAYAH KOTA BATAM TAHUN 2012-2014 (Studi Kasus Dinas Pendapatan Asli Daerah di Kota Batam)

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Aznedra Aznedra
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Field Research ◽  
Tax Revenue ◽  
Local Revenue ◽  
Library Research ◽  
Analysis Technique ◽  
The City

Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di Kota Batam tahun 2012-2014. (2) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di wilayah kota Batam tahun 2012-2014. (3) Untuk mengetahui pengaruh kontribusi penerimaan perpajakan pajak hotel dan restoran secara bersama terhadap pendapatan di Kota Batam pada tahun 2012-2014. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah laporan realisasi pajak hotel dan pajak restoran tahun 2012-2014. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) pajak hotel variabel parsial namun tidak berpengaruh signifikan terhadap pendapatan. (2) pajak restoran sebagian berpengaruh signifikan terhadap pendapatan dan (3) pajak atas pajak hotel dan restoran berpengaruh secara signifikan terhadap pendapatan,Kata kunci: kontribusi pajak hotel, kontribusi pajak restoran, pendapatan daerah.The purpose of this research is (1) To know the effect of the contribution of tax revenue to local revenues hotel in the city of Batam years 2012-2014. (2) To determine the influence of the contribution of tax revenue to local revenue restaurants in the city area of Batam years 2012-2014. (3) To determine the influence of the contribution of tax revenue the hotel and restaurant taxes jointly on revenue in the city of Batam in 2012-2014.This type of research used in this research is quantitative research. The population of this study is the report on the realization of hotel tax and restaurant tax years 2012-2014. Data collection techniques used is a library research and field research. The analysis technique used is multiple regression analysis. The results showed that (1) partial variable hotel tax but not significant effect on revenue. (2) partially restaurant tax significant impact on revenue and (3) the tax on hotel and restaurant taxes jointly significant impact on revenue, Keywords: hotel tax contribution, restaurant tax contribution, local revenue

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