Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

2021 ◽  
Vol 2 (1) ◽  
pp. 30-38
Author(s):  
La Ode Abdullah

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income

Author(s):  
Dinda Emilia ◽  
Muhammad Husni Thamrin Nasution ◽  
Rosmala Dewi ◽  
Indra Muda

Public services is a form of service provided by the bureaucracy or government to the public with the following problems : how does the implementation of Samsat Medan Selatan public service principles in increasing tax collection of motor vehicle tax, this research uses a descriptive qualitative method that uses data collection techniques, observation, interview, and documentation. Quite good but if seen from the realization of the tax revenue of two- wheeled motorbikes there was a decrease from 2016 to 2017 based on the results of the study it can be concluded that the Samsat southern field public service principle in increasing tax collection oftwo-wheeled motor vehicles is good enough, but what needs to be improved is how to motivate the public to want to participate in pay tax especially two-wheeled motor vehicles.


2020 ◽  
Vol 15 (2) ◽  
pp. 251
Author(s):  
Meisa Farina Taufik ◽  
Ventje Ilat ◽  
Anneke Wangkar

The ground water tax is one of several local taxes levied in Ternate City which also plays a role in regional development. This study aims to determine the level of effectiveness of ground water tax collection in Ternate City and the amount of contributions made to the Ternate City regional tax and to determine the collection procedures imposed by the Ternate City Regional Tax and Retribution Management Agency as the authorized agency. This type of research uses qualitative methods with a descriptive approach. The results showed that ground water tax collection in Ternate was volatile. The effectiveness of the ground water tax for 2015-2016 gets very effective criteria the opposite is for 2017-2018, it gets ineffective criteria. This is because the target set in 2017-2018 rose to 100% and was not matched by the potential it had. The contribution of ground water tax in Ternate in 2015-2018 gets very less criteria, that is <2.5%. Groundwater tax collection procedure in Ternate City has been running well in accordance with applicable regulations. The stages of collection procedures are such as data collection and registration, determination, payment, supervision and reporting, billing.


2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Driyana Ibrahim ◽  
Jullie J Sondakh ◽  
Anneke Wangkar

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.


Hasta Wiyata ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 106-130
Author(s):  
Widya Ayu ◽  
◽  
Anisa Nur Aziza ◽  
Amalia Kusuma ◽  
Ika Nurul

Social media becomes a space to express feelings and opinions freely. However, freedom of speech is now abused by internet citizens to freely express words that mean rude, blasphemous, insulting, or in language science called disfemism. This research aims to describe the form and function of disfemism in the comment column of kekeyi public figure's Instagram @rahmawatikekeyiputricantikka23. The research method uses a descriptive qualitative method. The research data are words, phrases, and sentences containing disfemism in the comments column of the Instagram @rahmawatikekeyiputricantikka23 in July 2020. The data collection method uses the simak method with a recording technique—data collection techniques with documentation techniques. Data analysis uses the agih method with basic natural elements, substitution or substitution techniques, and removal techniques. Based on the results of this study found 279 data on disfemism. The found forms of disfemism are words, phrases, and phrases. The word disfemism form amounts to 90 data, the form of phrase disfemism amounts to 100 data, and the expression disfemism form amounts to 89 data. There are seven functions of disfemism found in this study, among them: (a) as an intermediary to express taboo or indecent things, (b) as a sign of dislike, hate, and disrespect, (c) as an intermediary to express anger or aggravation, (d) as a negative depiction of something, (e) as a means of insulting and mocking, (f) as a means of criticizing, and (g) as a means to exaggerate something and scold.


2013 ◽  
pp. 100-115
Author(s):  
Stéphane Ganassali ◽  
Jean Moscarola ◽  
Francesco Casarin

Considering the large number of participants and the heterogeneity of the group, the research methodology of COBEREN has been defined in a very specific way. The authors implemented a mixed methodological approach, combining qualitative and quantitative techniques, and they used a various range of numerical, verbal, and even pictorial measurements. The scope for covering different dimensions of the consumer culture was made as open as possible but had to remain acceptable from the point of view of the survey response process. Finally, they successfully combined some a priori instructions/guidelines and some a posteriori adjustments/adaptations. This chapter introduces the data collection method, the sampling aspects, the questionnaire design and translation, implemented according to the general principles of the COBEREN methodology.


2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Glenn Rotinsulu ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw

In increasing the number of members in tax revenue, the government is always trying to find objects of taxes that can contribute to the achievement of tax revenue. Hotel tax is one part of local taxes that have the potential to continue to grow along with support issues such as services, development and tourism in regional development policies. This study aims to evaluate the procedure of collection and application of hotel tax accounting conducted at Big Fish Hotel Manado. The type of research used in this study is descriptive qualitative research. The results of this study indicate that the implementation of hotel tax collection procedure at Big Fish Hotel Manado is in accordance with Manado City Local Regulation Number 2 Year 2011 on Regional Tax and for hotel tax accounting record has been in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 on Revenue.Keywords : hotel tax collection, hotel tax accounting, local tax, PSAK No. 23


2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Saiful Anwar

This study examines the implementation of moral education in QS. Al-Hujurat verses 11-13 in Sayyid Qutb's Tafsir Fi Zilalil Quran. The purpose of this research is to describe the messages and values ​​of moral education as contained in the letter Al-Hujurat verses 11-13. The benefits of this research are theoretically expected to provide a small contribution of thought or input that is useful for Islamic education, while practically this research is expected to provide a little contribution of thought, especially for researchers and readers in general in understanding the contents of the content or values ​​in the letter. Al-Hujurat verses 11-13. The data collection method in this thesis research is a qualitative method through searching data or library research, library data collection methods, reading and processing research materials. The source of the commentary book Fi Zhilalil Qur'an is supported by secondary sources which are related to the problem. Based on the results of research and data analysis, it can be concluded that: The values ​​of moral education contained in the Al-Hujurat verse 11-13 in the interpretation of Fi Zhilalil qur'an, namely the prohibition of making fun of, criticizing, calling badly, haram and prejudice , backbiting, finding fault with others and equality and ta'aruf. The study found that there are three types of interpretation used by sayyid qutub. The methods used are takhalli, tahalli and tajalli.


Author(s):  
Ellisa Ivana Dea ◽  
I Wayan Pastika ◽  
Ni Putu N. Widarsini

The topic of this article is "Sentence analysis in Merry Riana's Spotify broadcast for the period October-November 2019". As the background of this study is that, in the 41 broadcast episodes chosen, Merry uses modern Indonesian, making it easier for the researchers to review when this analysis is carried out. Second, research on Merry Riana's spotify siniar with sentense structure has never been done. Third, this study may be  motivating and increasing researchers' insight. In this study, two research questions were raised, namely what types of sentences are contained in Merry Riana's spotify podcast and how is the structure of the sentence function filler in Merry Riana's spotify podcast. The purpose of this study is to find out the types of sentences contained in Merry Riana's spotify podcast and to find out how the structure of the filler function is. Qualitative and quantitative descriptive study which is presented in the form of data excerpts containing sentences and table of data percentage. In the data collection method, observation supported by listening technique followed by note-taking techniques were applied. The results of this research data analysis are presented in formal and informal methods. The results of this study obtained eight types of sentences, namely single sentences, compound sentences, declarative sentences, interrogative sentences, imperative sentences, exclamative sentences, complete sentences, and incomplete sentences. In this study, it is also found 23 variations of syntactic functions consisting of seven variations of single sentences and 16 variations of compound sentences.


2021 ◽  
Vol 7 (2) ◽  
pp. 88-95
Author(s):  
Iqri Masfuroh ◽  
Ageng Widodo

Education in now faced with demand in preparing the complex dynamics that incapable of this rapid change that develops.Important for family and environment in providing education for children.One education have develops in family environment is.Education center have as villages have substantial and functional relation, the education to the activity not serves as an instrument as planting is he the doctrines.In a is one kiai, have where kiai usually the priest langar.In writing is better understand kiai have in the role in education islam in village kertanegara.Methods used was to utilize the qualitative method that produces descriptive in data is depiction in data analysis and data. Data collection method used is observation. Observation is conducted by seeing field condition. After data observation writer gather and based on order planned meeting.Next writer do sparingly in an effort to understand the interpretation that is to draw a conclusion.


Author(s):  
Nuraisya Maisara Md Noor Aizuddin ◽  
Sabrinah Adam ◽  
Beni Widarman3

The study aimed to assess the effectiveness of entrepreneurship training towards the level of Bumiputera entrepreneurial performances in Johor. Action research was applied in the study and intervention plan was designed to examine the changes of Bumiputera entrepreneurial performances. The study used a mixed-method for data collection which consists of qualitative and quantitative methods. 4 respondents for the qualitative method and a number of 217 from a total population of 500 Bumiputera entrepreneurs will be used as respondents for the study. The data collected from the mixed-method will be analysed using Miles and Huberman Technique and SPSS version 25.


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