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

COVID-19, migration and inclusive cities through e-governance: strategies to manage asylum seekers in Durban, South Africa

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paul Kariuki ◽  
Maria Lauda Goyayi ◽  
Lizzy Oluwatoyin Ofusori
Keyword(s):  
South Africa ◽  
Asylum Seekers ◽  
Public Services ◽  
City Government ◽  
Information Communication ◽  
Content Type ◽  
Governance Strategies ◽  
The Government ◽  
The City

Purpose This paper aims to examine the role of electronic governance (e-governance) in enabling asylum seekers’ access to public services in the city of Durban, South Africa. Because of COVID-19, the government scaled down its operations, limiting access to public services, including among migrants. Design/methodology/approach Because of COVID-19-related restrictions, a systematic review was conducted of the relevant academic literature as well as the information portals of relevant government departments, municipalities and research reports on migration and refugees in South Africa. A total of 320 peer-reviewed research articles were identified. These were filtered and 68 relevant articles were selected. Findings The study found that asylum seekers have limited access to public services via information communication technology-enabled mechanisms. Whilst the city government has embraced e-governance, it is still in its nascent stages. Research limitations/implications This study was limited to a desktop one because of COVID-19 restrictions and it focused exclusively on asylum seekers. Therefore, its findings can only be generalised to this category of people. Practical implications Future studies on this subject should gather data from all categories of migrants to gain in-depth perspectives. Social implications All spheres of governance in South Africa should recognise asylum seekers as a constituency that deserves access to public services. E-governance can facilitate easier access to these services, and policies need to be aligned with this reality. Originality/value This study examined the efficacy of e-governance in enabling access to government services by asylum seekers during COVID-19. To the best of the authors’ knowledge, no other study on this subject was conducted during this period.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)

2015 ◽  
Vol 10 (4) ◽  
Author(s):  
Adelina Simanungkalit ◽  
Agus T. Poputra ◽  
Treesje Runtu
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Processing Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Identification Number ◽  
Tax Revenues ◽  
Data Processing Method ◽  
Tax Audit ◽  
Positive Effect

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.

scholarly journals FUNGSI LINGKUNGAN TERBANGUN DI KORIDOR CIGONDEWAH SEBAGAI IDENTITAS KAWASAN INDUSTRI KREATIF DI KOTA BANDUNG

2018 ◽  
Vol 1 (1) ◽  
pp. 55
Author(s):  
Karto Wijaya ◽  
Heru Wibowo
Keyword(s):  
Textile Industry ◽  
Industrial Area ◽  
Creative Industries ◽  
The Road ◽  
Industry Waste ◽  
The People ◽  
The Government ◽  
Developing Area ◽  
Surrounding Areas ◽  
The City

This developing area provides a very wide potential in the development as an area that has excellent products or development projects in Bandung. Cigondewah area has the potential to become this area as a creative industrial area that can support the income of the people and the city of Bandung. Cigondewah is one of the areas known as the Cigondewah environment and surrounding areas as a creative industrial area about the utilization of textile industry waste that sells the rest of cloth from factories around the city of Bandung. The area of Cigondewah grows and develops with the uniqueness of the community itself that will take advantage of opportunities from the textile industry, homes along the road corridor that turns into the shelter, the community into warehouses and shops to sell fabrics.It is also the aim of the government to promote and develop tourist areas Cigondewah for the future to be better again to enhance the identity of the area Cigondewah as a tourist area fabric shopping in the city of Bandung. This study aims to determine the development of creative industries in Cigondewah. Cigondewah Textile Tourism Area of Bandung City, especially Capacity Building, to show the identity and image of Cigondewah area as a textile tourism area in Bandung City. The identity of Cigondewah area which is currently called Cigondewah as Tourism Shopping Area Cloth. From this research is expected to give an idea that the environment is in the corridor Cigondewah road.

scholarly journals Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

2021 ◽  
Vol 2 (1) ◽  
pp. 6-10
Author(s):  
Made Dwi Surya Suasa ◽  
I Made Arjaya ◽  
I Putu Gede Seputra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Minimum Cost ◽  
Vertical Equity ◽  
Cost Of Living ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

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 BUREAUCRACY REFORMS ON THE SYSTEM DIMENSIONS AND PROCEDURES IN KUPANG CITY GOVERNMENT INTEGRATED LICENSING SERVICES

2015 ◽  
Vol 10 (2) ◽  
pp. 91
Author(s):  
William Djani
Keyword(s):  
Public Services ◽  
Institutional Reform ◽  
City Government ◽  
Internal Factors ◽  
The Government ◽  
Bureaucratic Reform ◽  
The City

<p> </p><p>This aim of this paper is to propose solutions to the systems and procedures reform, as part of the bureaucratic reform, in the City of Kupang. Generally, Indonesian bureaucracy has undergone significant reform, which is the result of convergence between external and internal factors. Bureaucracy Reform of the bureaucracy can be classified into three groups: institutional reform, personnel resources reform and systems and procedures reform. In many cases, the failure of system and procedures reform has hindered the effectiveness of bureaucracy reform as a whole. Therefore getting insight on the government commitment to promote system and procedure reform is imperative. This study discusses Kupang City government commitment to reform the system and procedures.</p><p> </p><p>Keywords: Bureaucracy, System and Procedure Reform, Public Services. </p>

scholarly journals CAN REMITTANCES BOOST TAX REVENUES IN ZIMBABWE? A SECONDARY QUARTERLY TIME-SERIES ANALYSIS

2021 ◽  
Vol 9 (2) ◽  
pp. 128-144
Author(s):  
Michael Takudzwa Pasara ◽  
◽  
Michael Zuze ◽  
Keyword(s):  
Time Series ◽  
Time Series Data ◽  
Good Governance ◽  
Value Added ◽  
Ordinary Least Squares ◽  
Series Data ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Main Challenge ◽  
The Government

The study applied the ordinary least squares (OLS) technique on quarterly time-series data to analyze if remittances can boost tax revenue in Zimbabwe. The main challenge faced in Zimbabwe is the insufficient tax revenues to finance growing public spending needs. Results indicate that the share of remittances both in the current and lagged period significantly influenced income tax revenue and the volume of manufacturing. Trade openness was found to be insignificant. Similar results were also observed for the variables when value-added tax to total revenue was the dependent variable. When lagged variables were taken into account, results showedthat only remittances were significant. Thus, increased remittance inflows have significant potential to generate more taxes for the government through income and consumption taxes. The study recommends the creation of platforms, which stimulate and attract more remittances, such as reducing costs of sending remittances through formal channels. Secondly, good governance and quality institutions provide appropriate economic environment and growth policies. Economic growth fosters increased and sustainable tax due to an increased tax base.

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 PEMBANGUNAN APLIKASI GO-PAJAK BERBASIS MOBILE

2020 ◽  
Vol 6 (2) ◽  
pp. 112
Author(s):  
Wicaksono Dwi Pamungkas ◽  
Nina Setiyawati
Keyword(s):  
Public Services ◽  
Motor Vehicle ◽  
Vehicle Ownership ◽  
The Public ◽  
One Stop ◽  
The Government ◽  
Tax Payments ◽  
The One ◽  
Service Standards ◽  
The City

Public services are services, both in the form of public goods and public services which are the responsibility and are carried out by the government in an effort to meet the needs of the community and in accordance with statutory provisions. One of the public services provided by the government is the One-Stop Administration System (SAMSAT). According to SAMSAT data in the city of Magelang, data on motorized vehicle ownership has increased and there has been an increase in the number of taxpayers. However, the tax payment service is considered to be less than optimal because there are still long queues when paying taxes.This also causes many people to make payments past the due date or entrust queues to brokerage services. Therefore, to overcome the problem, a mobile-based application (GO-PAJAK) was built which can be used to make tax payments by means of a vehicle document pick-up to pay motor vehicle taxes connected between drivers (SAMSAT employees) and customers (taxpayers). With this application, it is expected to improve service standards at the SAMSAT office and reduce taxpayer queues also reduce the use of brokers in administering public service administration that can increase public trust.  

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