scholarly journals PROBLEMATIKA DALAM PELAKSANAAN PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KOTA PADANG

2020 ◽  
Vol 5 (2) ◽  
pp. 333
Author(s):  
Eka Susanti
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Research Subjects ◽  
Collection System ◽  
Literature Study ◽  
Tax Collection ◽  
Transaction Prices ◽  
Research Problems ◽  
The Government ◽  
The Cost

One type of tax is the Cost of Acquisition of Land and Building Rights (BPHTB). In Padang City, based on Regional Regulation Number 1 of 2011 and Regulation of Mayor Number 27 of 2016, the BPHTB tax collection system is different where the BPHTB collection system is not cohorence with the implementation of basic tasks and is determined by the parties as regulated by the function of increasing development activities in all fields. The research problems in this article are: 1) How is the collection of BPHTB in Padang City 2) How the verification process the land and building and constraints was receipts from land and building rights to the certificate of together in Padang City? 3) Are efforts of the government of padang in obstacles as receipts from land and building rights to the certificate of together in Padang City ? The research uses empirical juridical research methods. Primary data and secondary data obtained through literature study and interviews with research subjects. The results shows that the implementation of BPHTB collection in Padang city was carried out based on the Mayor Regulation No. 27 of 2016 and there are differences in tax collection regulated by Regional Regulation Number 1 of 2011, namely in the Cost of Acquisition (NPOP) assessment and collection system based on market prices, not transaction prices regulated in Bylaw No. 1 of 2011. The differences create legal uncertainty for the community. The obstacle that arises in the collection of Padang city BPHTB is the lack of taxpayer knowledge about BPHTB.

scholarly journals Pengendalian Intern Terhadap Sistem Pemungutan Pajak Reklame Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah (Bppkad) Kabupaten Temanggung

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Arin Nuraeni ◽  
Siti Mutmainah
Keyword(s):  
Control System ◽  
Internal Control ◽  
Secondary Data ◽  
Primary Data ◽  
Collection System ◽  
Literature Study ◽  
Tax Collection ◽  
Final Project ◽  
Internal Control System ◽  
The Government

Good internal control is very important to achieve the main goals of a company, therefore the purpose of this Final Project is to know the application of internal control structure of advertisement tax collection system at Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Temanggung and to identify the conformity with the components control according to PP Nomor 60 Tahun 2008 about The Government Internal Control System. The data used are qualitative data, primary data, and secondary data. Data collection using questionnaire method, interview, observation, and literature study. The writing methods of this final project are description and exposition. The result of this Final Project shows that the application of internal control of advertisement tax collection system at BPPKAD Temanggung Regency has been run effectively and has been run in accordance with the design of components of Government Internal Control System (SPIP). In the component of control activities that is the separation of duties, there are still dual positions. To reduce the misuse of authority, BPPKAD Kabupaten Temanggung should add additional employees.

scholarly journals MODEL OF ECONOMIC EMPOWERMENT AT COASTAL PEOPLE IN BANTEN PROVINCE: CASE STUDY IN LONTAR VILLAGE, TIRTAYASA DISTRICT, SERANG REGION AND CITEUREP VILLAGE, PANIMBANG DISTRICT, PANDEGLANG REGION

2018 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Agus Sjafari ◽  
Kandung Sapto Nugroho ◽  
Arenawati Arenawati ◽  
Oki Otaviana ◽  
Guntur Fernanto
Keyword(s):  
Secondary Data ◽  
Coastal Communities ◽  
Primary Data ◽  
Economic Empowerment ◽  
Literature Study ◽  
Purposive Sampling ◽  
Empowerment Model ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Village

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektifitas kegiatan pemberdayaan ekonomi masyarakat pesisir yang telah dilakukan oleh pemerintah provinsi Banten, sehingga dapat mengetahui model pemberdayaan ekonomi paling efektif bagi masyarakat pesisir di Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan lokasi penelitian di Desa Lontar Kecamatan Tirtayasa, Kabupaten Serang dan Desa Citeurep, Kecamatan Panimbang, Kabupaten Pandeglang. Penentuan informan dilakukan secara purposive sampling. Data primer penelitian ini diperoleh dari wawancara mendalam dan observasi. Data sekunder diperoleh dari studi literatur dan dokumentasi. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan karakteristik nelayan antara desa Lontar dan Citeurep. Ada perbedaan jenis pemberdayaan di kedua desa. Ada perbedaan komoditas pada kedua kelompok nelayan. Di Desa Lontar, jenis komoditas yang dihasilkan lebih bervariasi, perikanan tangkap, bandeng dan budidaya rumput laut dan usahatani rumput laut. Sedangkan di Desa Citeurep komoditi hanya menangkap ikan. Dalam perspektif kelompok, nelayan di Desa Lontar lebih terorganisir daripada nelayan di Desa Citeurep. Model pemberdayaan relatif yang dapat diterapkan pada dua kelompok nelayan tersebut adalah dengan Model Pendekatan Kelompok Berbasis Regional dengan mempertimbangkan karakteristik masyarakat yang ada di daerahnya masing-masing. Pola pemberdayaan yang paling tepat adalah pola pemberdayaan yang melibatkan seluruh pemangku kepentingan yang menggunakan skema kemitraan seperti: peran pemerintah daerah, perguruan tinggi, DPRD, dan swasta / perusahaan.   Kata kunci: pemberdayaan pesisir, kesejahteraan, kelompok nelayan   ABSTRACT This study aims to analyze the effectiveness of economic empowerment activities of coastal communities that have been done by the government of Banten province, thus to find out the most effective model of economic empowerment for coastal communities in the province of Banten. Metode used in this study is qualitative descriptive, with research sites in the village of Lontar sub District Tirtayasa, Serang Region and Citeurep Village, Panimbang sub District, Pandeglang Region. Informant's determination is done by purposive sampling. Primary data of this research is getting from indepth interview and observation. Secondary data getting from by literature study and documentation. The results of this study indicate that there are differences in the characteristics of fishermen between Lontar and Citeurep villages. There are differences in type of empowerment in both villages. There is a difference of commodities in both groups of fishermen. In Lontar Village, the types of commodities produced are more varied, capture fishery, milkfish and Sea Weed cultivation and seaweed farming. While in Citeurep Village the commodity is capture fish only. In group perspective, fishermen in Lontar Village are more organized than the fishermen in Citeurep Village. The relative empowerment model that can be applied to the two groups of fishermen is with the Regional-Based Group Approach Model taking into account the characteristics of the community that exist in their respective regions. The most appropriate  pattern of empowerment is the empowerment pattern that involves all stakeholders using partnership schemes such as: the role of local government, universities, DPRD, and private / corporate   Keywords: coastal empowerment, welfare, group of fishermen

scholarly journals POTENSI DAN PRIORITAS INDUSTRI KREATIF SKALA MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN

2020 ◽  
Vol 4 (2) ◽  
pp. 118-128
Author(s):  
Sugeng Setyadi ◽  
Moh Sofyan Budiarto
Keyword(s):  
Secondary Data ◽  
Study Data ◽  
Primary Data ◽  
Creative Economy ◽  
Creative Industry ◽  
Literature Study ◽  
Interview Method ◽  
Calculation Results ◽  
Qualitative Descriptive ◽  
The Government

  Ekonomi kreatif merupakan salah satu sektor yang diharapkan mampu menjadi kekuatan nasional dan provinsi Banten dengan kontribusi terhadap PDB meningkat dari tahun ke tahun. Diperlukan pemetaan terhadap potensi dan prioritas sektor industri kreatif di provinsi Banten untuk menentukan rencana aksi dan strategi pengembangan. Penelitian ini bertujuan untuk menganalisis potensi dan prioritas industri kreatif skala kecil dan menengah di Provinsi Banten melalui indikator indikator yang bersifat kualitatif. Penelitian menggunakan metode diskriptif kualitatif dengan melakukan survei terhadap pelaku industri kreatif di provinsi Banten. Data primer diperoleh dengan metode wawancara, dan kuisioner sedangkan data sekunder diperoleh dari data yang relevan dari sumber lain seperti BPS, Disperindag dan studi literature. Analisa data menggunakan Analytical Hyrachy Process (AHP) merupakan pendekatan pengambilan keputusan yang dirancang untuk memberikan solusi dari permasalahan yang menyangkut kriteria yang bersifat komplek, menentukan prioritas pilihan-pilihan dengan banyak kriteria, dan menentukan model alternatif untuk menyelesaikan bermacam-macam masalah. Hasil perhitungan AHP dengan penyilangan Kriteria Prioroitas dengan Prioritas Subsektor Ekraf, didapatkan angka 0,496243386 pada posisi pertama untuk Kriya, 0,404603175 untuk subsektor Fesyen pada posisi kedua dan 0,099153439 untuk Subsektor Kuliner pada posisi ketiga. Ketiga Subsektor Ekoomi kreatif ini menjadi Sub sektor yang paling dominan dipilih oleh responden dan posisi peringkat diatas menjadi gambaran bagi pemerintah untuk memberikan stimulus lebih pada subsektor yang ada dan menjadi kekuatan utama sektor industri kreatif skala kecil dan menengah di Banten.   The research objective is to mapping the potential and priority of small and medium the creative industry in Banten Province through indicators with qualitative approach.  Research used qualitative descriptive methods by conducting a survey of creative industry actors in Banten province. Primary data was obtained by interview method, and questionnaire while secondary data was obtained from relevant data from other sources such as BPS, Disperindag and literature study. Data analysis using the Analytical Hyrachy Process (AHP) is a decision-making approach designed to provide solutions to problems involving complex criteria, determine priorities with multiple criteria, and determine alternative models to solve various problems. AHP calculation results by crossing the Priority Criteria with the Subsector's Priority Ekraf, obtained the number 0, 496243386 in the first position for Kriya, 0.404603175 for the Fashion sub-sector in the second position and 0.099153439 for the Culinary Subsector in the third position. The three subsectors of this creative economy become the most dominant subsector chosen by the respondents and the ranking position above becomes a picture for the government to provide more stimulus to the existing sub-sector micro, small and medium creative Industry sector in Banten Province.  

scholarly journals Hak Sipil dan Politik Kaum Marginal: Upaya dan Perjuangan Kelompok Transpuan di Kota Pangkalpinang

2021 ◽  
Vol 1 (1) ◽  
pp. 39-46
Author(s):  
Fabiancha Embun Balqis
Keyword(s):  
Civil Rights ◽  
Secondary Data ◽  
Primary Data ◽  
Political Rights ◽  
Research Subjects ◽  
Research Focus ◽  
Marginal Groups ◽  
Civil And Political Rights ◽  
The Government ◽  
Depth Interviews

The purpose of this study is to describe how the Civil and Political Rights of the Transpuan group in Pangkalpinang City fulfill the Civil and Political Rights and to describe the efforts made by the group in fighting for civil and political rights as citizens. The primary data sources used were observations and in-depth interviews with Transpuan in Pangkalpinang City regarding the class struggle of the Transpuan group in Pangkalpinang City as marginal groups. At the same time, the secondary data are books, journals, theses from previous research, and internet sources relevant and related to the research focus. The research subjects who will be informants are Transpuan in Pangkalpinang City, Transpuan from Pangkalpinang City and its surroundings, and Transpuan from outside the Bangka Belitung Islands Province. The results of this study state that the fulfillment of the civil rights of Transpuan in Pangkalpinang City by the government has not been fully implemented.

scholarly journals Strengthening communities’ disaster resilience during COVID-19 time: A case of Muhammadiyah in Indonesia

Simulacra ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 229-245
Author(s):  
Umi Qodarsasi ◽  
Riza Nuzulul Huda ◽  
Umaroh Anisa Zuma
Keyword(s):  
Secondary Data ◽  
Strategic Decision ◽  
Primary Data ◽  
Disaster Resilience ◽  
Literature Study ◽  
Curative Action ◽  
The Government ◽  
Depth Interviews ◽  
Descriptive Method ◽  
Command Center

Since the early of March 2020, COVID-19 pandemic which broke out in Indonesia, had a significant impact on various aspects of life. The pandemic not only has pushed the government to take a strategic decision but also has forced the communities to accommodate this condition immediately. Muhammadiyah is one of Indonesia’s largest religious organizations has played its role to overcome COVID-19 pandemic alongside with the government. This study aims to determine the contribution of Muhammadiyah to tackle the pandemic by strengthening the disaster resilience community. The study uses a qualitative approach and a descriptive method. The primary data were obtained by in-depth interviews with Muhammadiyah organization leaders and several working teams handling the pandemic. Literature study was conducted as the secondary data. To tackle the pandemic by strengthening communities’ disaster resilience, Muhammadiyah carried out several programs, including (1) strengthening da’wah networks massively to enhance the community awareness about COVID-19 pandemic, (2) establishing several working teams handling the pandemic to enhance disaster resilience communities, including Muhammadiyah COVID-19 Command Center (MCCC), Muhammadiyah Disaster Management Center (MDMC), and philanthropic body of Muhammadiyah (LazisMu), and (3) Muhammadiyah engagement with stakeholders and development agency, such as the collaboration with the Ministry of Health, BNPB, DFAT and USAID to COVID-19 preventive and curative action.

scholarly journals MENGUJI KEWENANGAN DEWAN PENGAWAS KOMISI PEMBERANTASAN KORUPSI DALAM PEMBERIAN IZIN PENGGELEDAHAN SEBAGAI TINDAKAN MERINTANGI PROSES PENYIDIKAN (OBSTRUCTION OF JUSTICE)

Esensi Hukum ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 48-63
Author(s):  
Arman Tjoneng ◽  
Christin Septina Basani ◽  
Novalita Sidabutar
Keyword(s):  
Research Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Criminal Code ◽  
The Other ◽  
Primary Data ◽  
Literature Study ◽  
Legal Research ◽  
The Public ◽  
The Government

Abstract The Corruption Eradication Commission (KPK) has become a super institution with extraordinary restraint. With the new Corruption Eradication Commission Law, some people think that the KPK has been weakened, which has been an institution loved by the public, even though the government denies that the new KPK Law has not weakened the KPK at all. One of the new things is the formation of the KPK Supervisory Body, one of which has the authority to grant permission to the KPK to conduct searches, which in fact has an impact on the problems at hand. The method used is a normative legal research method. The approach used is a statutory approach. The data used are secondary data obtained by literature study and primary data obtained by conducting interviews with related party respondents. There has been a shift in the meaning of Barriers to Justice as stated in Article 221 of the Criminal Code with Article 221 of the Corruption Eradication Law where Article 221 of the Criminal Code views Obstruction of Justice as a material offense while for Article 21 of the Corruption Eradication Law, Judicial Obstruction is seen as a formal offense. On the other hand, the actions of the Supervisory Board in granting licenses for searches, confiscation, etc. are not automatically considered a disturbance of justice unless it can be proven that the elements of wrongdoing committed by the Supervisory Board can be proven.   Keywords : Corruption, Authority, Obstruction Of Justice.   ABSTRAK Komisi Pemberantasan Korupsi (KPK) telah menjadi lembaga super dengan pengekangan yang luar biasa. Dengan adanya Undang-Undang KPK yang baru, sebagian orang menilai telah terjadi pelemahan KPK yang selama ini menjadi institusi yang dicintai masyarakat, padahal pemerintah membantah bahwa Undang-Undang KPK yang baru sama sekali tidak melemahkan KPK. Salah satu hal baru yaitu adalah pembentukan Badan Pengawas KPK yang salah satunya memiliki kewenangan untuk memberikan izin kepada KPK untuk melakukan penggeledahan, yang ternyata berdampak pada permasalahan yang sedang dihadapi. Metode yang digunakan adalah metode penelitian hukum normatif. Pendekatan yang digunakan adalah pendekatan statutori. Data yang digunakan adalah data sekunder yang diperoleh dengan studi pustaka dan data primer diperoleh dengan melakukan wawancara dengan responden pihak terkait. Telah terjadi pergeseran makna Hambatan Keadilan sebagaimana tertuang dalam Pasal 221 KUHP dengan Pasal 221 Undang-Undang Pemberantasan Korupsi dimana Pasal 221 KUHP memandang Obstruksi Keadilan sebagai delik material sedangkan untuk Pasal 21 Undang-Undang Pemberantasan Korupsi, Obstruksi Peradilan dipandang sebagai delik formal. Di sisi lain, tindakan Dewan Pengawas dalam pemberian izin penggeledahan, penyitaan, dan lain-lain tidak serta merta dianggap sebagai gangguan keadilan kecuali dapat dibuktikan bahwa unsur-unsur perbuatan salah yang dilakukan Dewan Pengawas dapat dibuktikan. Kata Kunci: Korupsi, Otoritas, Obstruksi Keadilan.

scholarly journals The Outbreak of Covid-19 as an Overmacht Claim in Credit Agreements

FIAT JUSTISIA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 75-92
Author(s):  
Merry Tjoanda
Keyword(s):  
Interest Rates ◽  
Research Methods ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Legal Research ◽  
Banking Institutions ◽  
The Government ◽  
Credit Agreement ◽  
Branch Office

This research aims to determine and analyze the law consequences of overmacht in credit agreements due to the Covid-19 Pandemic and as legal remedies for settlement of the credit agreement due to the Covid-19 Pandemic. This research is socio-legal research, a combination research method between doctrinal law research methods and empirical legal research methods. This research was conducted in banking institutions and financing institutions in Ambon City, namely at Bank Mandiri Ambon Branch Office, BCA Ambon Branch Office, Bank Artha Graha Ambon Branch Office, and BFI Limited Company Ambon Branch Office. The types of research data are primary data and secondary data, obtained through literature study and interviews. Based on the results of the research, the Covid-19 Pandemic is a non-natural disaster, so it is categorized as a relative overmacht, so the result of the comparative overmacht law in the credit agreement due to the Covid-19 Pandemic in Ambon City has not changed the risk burden in the sense that the Debtor still fulfills their achievements after the outbreak of Covid - 19 Pandemic is over. The legal effort that can be taken to settle credit agreements due to Covid-19 Pandemic in Ambon City is through credit restructuring in the form of lowering interest rates, extending the period, reducing principal arrears, and reducing interest arrears as determined by the government to be implemented by the bank or financing institutions with debtors.

scholarly journals Analisis Pengendalian Persediaan Pakan Dengan Metode Economic Order Quantity (EOQ) Untuk Meminimalisir Biaya

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Deva Ajib ◽  
Setyo Adjie ◽  
Edi Santoso
Keyword(s):  
Secondary Data ◽  
Raw Material ◽  
Economic Order Quantity ◽  
Economic Order ◽  
Primary Data ◽  
Order Quantity ◽  
Literature Study ◽  
Poultry Farms ◽  
Quantitative Descriptive ◽  
The Cost

This research was carried out with the theme of controlling raw material inventory in Jaya Poultry Farms in Paringan Village, Jenang District, Ponorogo Regency. This study aims to determine the application of the Economic Order Quantity (EOQ) method to reduce the cost of feed supplies and to determine the possibility of increasing the efficiency of corn raw material inventory by the Economic Order Quantity (EOQ) method. This research uses quantitative descriptive methods. The analytical tool used is Economic Order Quantity (EOQ), Frequency of Purchase, Total Inventory Cost (TIC), Safety Stock, Maximum Inventory and Re Order Point. Source of data used in this study are primary data and secondary data. Data collection is done by interview, observation, documentation, and literature study. The results showed that the efficiency of procurement of corn raw material inventories at Jaya Poultry farms could be increased by the Economic Order Quantity (EOQ) method and the use of the Economic Order Quantity (EOQ) method in companies could reduce the cost of corn raw material inventory being cheaper when compared to company policy which has been applied by the company.

scholarly journals Analisis Pengelolaan Keuangan Kampung Hinekombe (Studi Empiris Pada Distrik Sentani Kabupaten Jayapura)

2020 ◽  
Vol 15 (2) ◽  
pp. 76-86
Author(s):  
Fredi Enumbi ◽  
Paulus Allolayuk ◽  
Mariolin Sanggenafa
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Government Regulations ◽  
Self Help ◽  
The Government ◽  
Village Government ◽  
The Village

  Abstract The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people. The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government. Keywords: Financial Management; Hinekombe Village. Abstrak Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengelolaan keuangan desa di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. (2) Untuk mengetahui kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan dan pertanggung jawaban keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura. Metode penelitian ini adalah deskriptif menggunakan pendekatan kualitatif . Sumber data primer yaitu data wawancara dan data sekunder profil kampung hinekombe. Informan penelitian sebanyak 10 orang. Teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Metode analisis yaitu reduksi data, pengelompokan data, display data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Pemerintah Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sudah cukup baik dalam melakukan pengelolaan keuangan kampung sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. Hal ini menunjukkan bahwa Pemerintah Kampun Hinekombe telah berusaha bekerja dengan maksimal untuk dapat mengimplementasikan peraturan pemerintah pusat tentang pengelolaan keuangan kampung walaupun ada beberapa item kegiatan yang kurang tidak lengkap dalam pelaporannya. (2) Kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura.yaitu Swadaya Masyarakat masih kurang, pengawasan juga masih kurang. Selain itu juga perubahan anggaran tidak dilakukan melalui musyawarah dengan tokoh masyarakat atau sepihak oleh Aparatur Pemerintah Kampung Hinekombe yang membuat masyarakat kurang begitu percaya terhadap pengelolaan keuangan yang dilakukan pemerintah kampung hinekombe. Kata kunci : Pengelolaan Keuangan, Kampung Hinekombe.

scholarly journals Comparative Analysis of Government Revenue and Expenditures In The Case of the Federal Government of Ethiopia

2020 ◽  
Vol 7 (3) ◽  
pp. 544-555
Author(s):  
Samuel Atsibh Gebreyesus
Keyword(s):  
Comparative Analysis ◽  
Federal Government ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
Public Resources ◽  
Tax Audit ◽  
Sub Saharan ◽  
The Government

In civilized societies taxation is one of the oldest activities, which has been playing a key role for thousands of years. Public expenditure in developing countries like Ethiopia plays an important role in the process of economic development. The general objective of the study was to make a Comparative analysis of government tax revenue and expenditure budget of the federal government of Ethiopia. To conduct the study both primary and secondary data were used. Primary data were collected from the ministry of finance and economic cooperation and the tax authority using questionnaire and interviews. The collected data were analyzed using SPSS 21 version. The findings show that the tax authority has limitations in using technologies to modernize the tax administration, poor the tax collection capacity. The Tax to GDP ratio of the country is low as compared to the sub-Saharan countries. There are different factors for the poor tax collection performance; weak enforcement and low tax audit coverage, and lack of strong cooperation with stakeholders. The government has weaknesses in the management public resources. The tax authority should use different Medias to create taxpayers awareness about tax, should strengthen its tax enforcement department to bring non taxpayers to the tax net.       

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