scholarly journals PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT

2018 ◽  
Vol 4 (2) ◽  
pp. 1249-1262
Author(s):  
LISNA LISNAWATI
Keyword(s):  
Research Method ◽  
Bivariate Analysis ◽  
Fiscal Capacity ◽  
Descriptive Research ◽  
Local Taxes ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Republic ◽  
Financial Balance ◽  
Simple Regression

This study aims to analyze the effect of Regional Tax Potential on Regional Original Revenue and Fiscal Capacity in Districts / Cities in West Java in 2012 to 2016. The data used in this study was obtained from the Local Tax Target Report, Budget Realization Report and Fiscal Capacity Index (IKF ) from 2012 to 2016 issued by the Directorate General of Financial Balance (DGT) of the Ministry of Finance of the Republic of Indonesia. The research method used in this study is a descriptive research method that uses a quantitative analysis approach. The purpose of this descriptive research is to make a description of the facts, nature, relationships, and influences between the phenomena investigated. The research instrument used is Simple Regression, which is one method of bivariate analysis. The results of the study and hypothesis testing showed that the Potential of Local Taxes had a significant effect on Regional Original Revenue and that the Potential of Regional Taxes did not significantly influence Fiscal Capacity.

scholarly journals Analisis Kemampuan Keuangan Daerah Pada Daerah Tertinggal di Provinsi Sulawesi Tengah

2021 ◽  
Vol 21 (1) ◽  
pp. 45-54
Author(s):  
Rycha Kuwara Sari ◽  
Choiroel Woestho ◽  
Milda Handayani
Keyword(s):  
Research Method ◽  
Development Activity ◽  
Index Method ◽  
Financial Capacity ◽  
Descriptive Research ◽  
Capability Index ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
Capacity Index

The regional capacity in managing the budget as reflected in the Regional Revenue and Expenditure Budget (APBD) means describing how the region's ability to finance any development activity by applying the principle of equity and justice by using regional potential. The research methodology used is descriptive research method. This method was chosen by the researcher in order to obtain an overview of various actual information in detail which is described in the aspect of regional financial capacity as measured by PAD share, PAD growth and PAD elasticity which are then combined into the regional financial capacity index method. The data selected is panel data in the form of the Regional Revenue and Expenditure Budget from 9 Districts / Cities that are categorized as disadvantaged areas during the 2015-2019 period which were obtained from the Directorate General of Fiscal Balance, Ministry of Finance. The results obtained are 6 districts that are classified as high regional financial capacity, 2 districts are classified as medium and 1 district are classified as low. Keywords: Disadvantaged Regions, PAD Growth, PAD Elasticity, Regional Financial Capability Index, Share of PAD,   Abstrak   Kemampuan daerah dalam mengelola anggaran yang tercermin dalam Anggaran Pendapatan dan Belanja Daerah (APBD) berarti menggambarkan bagaimana kemampuan daerah dalam membiayai setiap kegiatan pembangunan dengan menerapkan prinsip pemerataan dan berkeadilan dengan menggunakan potensi daerah. Metodologi penelitian yang digunakan adalah metode penelitian deskriptif. Metode ini dipilih oleh peneliti agar mendapatkan gambaran dari berbagai informasi aktual secara terperinci yang digambarkan pada aspek kemampuan keuangan daerah yang diukur melalui share PAD, growth PAD dan elasticity PAD yang kemudian dikombinasikan ke dalam metode indeks kemampuan keuangan daerah. Data yang dipilih merupakan data panel yang berupa Anggaran Pendapatan dan Belanja Daerah dari 9 Kabupaten/Kota yang masuk kategori daerah tertinggal selama rentang tahun 2015 – 2019 yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan. Hasil yang diperoleh ada 6 Kabupaten yang masuk dalam klasifikasi kemampuan keuangan daerah tinggi, 2 Kabupaten masuk kedalam klasifikasi sedang dan 1 Kabupaten masuk dalam klasifikasi rendah. Kata kunci: Daerah Tertinggal, Growth PAD, Elasticity PAD, Indeks Kemampuan Keuangan Daerah, Share PAD

scholarly journals Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi

2019 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Venny Tria Vanesha ◽  
Selamet Rahmadi ◽  
Parmadi Parmadi
Keyword(s):  
Panel Data ◽  
Regression Models ◽  
Capital Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

scholarly journals ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE

2020 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Agus Bandiyono ◽  
Rama Daneshwara
Keyword(s):  
Director General ◽  
Regional Office ◽  
The North ◽  
Pilot Model ◽  
Library Research ◽  
Excellent Service ◽  
Directorate General ◽  
Document Collection ◽  
Ministry Of Finance ◽  
The Republic

This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.

Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Dadang Sudirno ◽  
Hani Sri Mulyani2
Keyword(s):  
Economic Growth ◽  
Regional Development ◽  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Local Taxes ◽  
Directorate General ◽  
Financial Balance

Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.

scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals Pengaruh Dana Perimbangan dan Kemandirian Keuangan Daerah terhadap Kesejahteraan Masyarakat pada Kabupaten dan Kota di Jawa Barat Tahun 2011 – 2014

2018 ◽  
Vol 20 (1) ◽  
pp. 51
Author(s):  
Nugraha Nugraha ◽  
Tia Amelia
Keyword(s):  
Data Collection ◽  
Human Development Index ◽  
Financial Data ◽  
Public Welfare ◽  
Intergovernmental Transfers ◽  
Central Agency ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

The purpose of this study is to determine the effect of intergovernmental transfers fund and the region's autonomy in financing public welfare at local government (municipal and districts) in West Java. This research employs survey with verification approach, and documentation as data collection techniques. Financial data is taken from the report of the budget realization published by the Directorate General of Fiscal Balance (DJPK), the Ministry of Finance of the Republic of Indonesia. The the data of public welfare is taken from the report of human development index (HDI) published by the central agency statistics (BPS) in 2011-2014. The results show that increasing the amount of intergovernmental transfers fund and the level of the region's autonomy in finance have impacts in improving the HDI as a measurement of public welfare

scholarly journals Kesalahan Pengucapan Diftong dan Vokal U pada Pidato Gubernur Jawa Tengah Ganjar Pranowo Dalam Rangka HUT Ke-74 Republik Indonesia

2020 ◽  
Author(s):  
Rahayu Prasetyowati
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Research Data ◽  
Descriptive Research ◽  
Central Java ◽  
Data Source ◽  
The Republic

This study aims to analyze the pronunciation errors in diphthongs and vocals in the speech of the Governor of Central Java, Ganjar Pranowo in the framework of the 74th anniversary of the Republic of Indonesia. The method used to collect research data is 1) refer to the method and 2) descriptive research method. The data source in this study was the speech of the Governor of Central Java, Ganjar Pranowo in the framework of the 74th Anniversary of the Republic of Indonesia. Data collection uses note techniques such as notes and observations. The results of this study indicate the facts contained at the phonological level, namely vowel pronunciation /u/ → /o/ (tero, agostus, repoblik, boat, haros), pronunciation of diphthongs /ey/ → /ai/ (sebagei, mulei), pronunciation of diphthongs /au/ → /o/ (ataopun, maopun, kalolah, jikalo, sodara-sodaraku).Keywords: language errors; diphthong; vocal; phonology

scholarly journals MONITORING SETORAN SATKER PENGGUNA DANA PENERIMAAN NEGARA BUKAN PAJAK

2019 ◽  
Vol 3 (2) ◽  
pp. 7-14
Author(s):  
Joko Sumantri
Keyword(s):  
Research Method ◽  
The State ◽  
West Java ◽  
Regional Office ◽  
Monitoring Task ◽  
Descriptive Research ◽  
Directorate General

Monitoring the transfer of money to the state treasury and the use of PNBP funds is needed so that the funds allocated are right on target according to the provisions. This study tries to determine the suitability of the implementation of the monitoring task of PNBP user satker deposits by the Regional Office of the Directorate General of Treasury with applicable regulations. Using the descriptive research method, it was found that the implementation of the monitoring task of PNBP user satker deposits in the Regional Office of the Directorate General of Treasury of West Java and DKI Jakarta was still different in their implementation. In addition, there is still a need to fulfill the needs and expand the authority of the Regional Office of the Directorate General of Treasury.

scholarly journals THE ROLE OF IMMIGRATION TOWARD THE CRIMINAL ACTS OF CORRUPTION AS ORGANIZED TRANSNATIONAL CRIME BASED ON UNTOC'S

2021 ◽  
Vol 3 (1) ◽  
pp. 103-114
Author(s):  
Jayadi Al Amien ◽  
Wisnu Widayat
Keyword(s):  
United Nations ◽  
Organized Crime ◽  
Research Method ◽  
Transnational Crime ◽  
Transnational Organized Crime ◽  
Reporting Decisions ◽  
Directorate General ◽  
The United Nations ◽  
The Republic

The purpose of this research is to find out the juridical background in Indonesia that the Crime of Corruption is a Transnational Crime based on the United Nations Against Transnational Organized Crime (UNTOC) and the United Nations Against Corruption (UNCAC) as outlined in Law Number 7 of 2006 which is a commitment government to combat the Corruption Crime. By using the normative-empirical research method, the importance of synergy and the responsibility of agencies dealing with Corruption in collaboration with the Directorate General of Immigration in reporting decisions, requests and orders to prevent corrupt suspects from escaping outside the territory of the Republic of Indonesia as prevention is regulated in Article 91 of Law Number 6 Year 2011 concerning Immigration.

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