The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia

2016 ◽  
Vol 4 (3) ◽  
pp. 91-97
Author(s):  
Maya Safira Dewi ◽  
Aries Wicaksono ◽  
Stefanus Ariyanto
Keyword(s):  
Data Analysis ◽  
Field Study ◽  
Research Methodology ◽  
Central Government ◽  
Government Revenue ◽  
Regional Government ◽  
Literature Study ◽  
Urban Sector ◽  
Delegation Of Authority ◽  
Rural And Urban

Objective - This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique - The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of samples Regional Revenue Office employee who conducted the interview are 3 (three) people and Extensification Section employee in Tax Office are 2 (two) people. Findings - the transfer of the collection of PBB-P2 from the central government to the municipality or county has been running effectively and efficiently. In terms of implementation of the PBB-P2 delegation, there are still obstacles that need to be dealt with quickly and appropriately so in accordance with the implementation of the specified targets Novelty - Land and Building Tax is one of the important sources of regional government revenue for financing the implementation of regional government activities. Therefore, cooperation needed between the central government (the giver) and regional government (the receiver) so the delegation of authority to collect the PBB-P2 (Land and building tax for rural and urban sector) can be effective. Type of Paper - Conceptual Keywords: Land and Building Tax, Tax, Regional Revenue Office, PBB-P2

scholarly journals Analysis of Local Government Implementation Report Model (LPPD) in North Bolaang Mongondow Regency, North Sulawesi Province

2020 ◽  
Vol 1 (5) ◽  
pp. 19-23
Author(s):  
Siske Anani ◽  
Imam Mashudi ◽  
Dini Ariyasanti
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
Main Role ◽  
Regional Government ◽  
Literature Study ◽  
Government Administration ◽  
North Sulawesi ◽  
The Government

This study raised the title of the Analysis of Local Government Implementation Report (LPPD) in Bolaang Mongondow Utara Regency, North Sulawesi Province. The data collection technique was done by interviewing and literature study. The data analysis technique used is the Miles and Huberman model, namely data analysis which is carried out directly and continuously until it is complete, so that the data is saturated. Based on the results of the data research and analysis process carried out, it can be explained that in Article 16 of Government Regulation Number 6 of 2009 which is the implementation of Article 6 paragraph (3) of Law Number 32 of 2004 concerning Guidelines for the Evaluation of Regional Government Administration, it is stated that the source of information The main role in implementing the Implications of the Performance Evaluation of Regional Government Administration (EKPPD) is the Regional Government Implementation Report (LPPD). The LPPD itself, as stated in Law Number 32 Year 2005, states that regional heads are required to submit a Regional Government Administration Report (LPPD) to the central government. The scope of the LPPD is divided into matters of decentralization, general duties, and assistance tasks. This is stated in article 2 PP No. 3 of 2007 which contains the LPPD to the government, information on the LPPD to the public, reports on the accountability of the Regional Head to the Regional People's Representative Council (DPRD).

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

scholarly journals EKSISTENSI GUBERNUR SEBAGAI WAKIL PEMERINTAH PUSAT DI DAERAH

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Rahyunir Rauf
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Central Government ◽  
National Government ◽  
City Government ◽  
Regional Government ◽  
City Area ◽  
Delegation Of Authority ◽  
The Absolute ◽  
The Government

In the Indonesian national government system is recognized the existence of local government, the region consists of provincial, district and municipal areas. The Provincial Region is headed by a Governor, a Regency area headed by a Regent and a City area headed by a Mayor. Based on Law Number 23 Year 2014 on Regional Government placed the Governor in 2 (two) functions, namely; As Head of Region and As Deputy of Central Government in Region. The governor as the representative of the central government in the regions gained the delegation of authority from the government to carry out central government affairs in the regions. As a representative of the central government in the region the governor carries out the absolute affairs and implements the concurrent governmental affairs which are the authority of the central government and conducts the guidance and supervision of the districts / municipalities in carrying out the concurrent affairs which are the authority of the district / city government. In the implementation of central government affairs in the region it is necessary to have central government representatives in the regions and vertical institutions. Prior to the issuance of Law Number 23 Year 2014 in relation to the Governor as the representative of the central government in the regions is regulated in Law Number 32 Year 2004 regarding regional government and followed up by Government Regulation No. 7 of 2008 on Deconcentration and Co-Administration. In Act No. 23 of 2014 on Regional Government it is stated that the representative of central government in the regions is only given to the Governor, while the Regent / Mayor does not get the authority as a representative of the central government in the region. In carrying out the guidance and supervision on the implementation of government affairs which is the authority of the district / city and the task of assistance by the district / city, the President is assisted by the Governor as the representative of the central government.  

scholarly journals ANALISIS EFEKTIFITAS PENGGUNAAN ANGGARAN BELANJA LANGSUNG DAN BELANJA TIDAK LANGSUNG DALAM PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS SOSIAL KABUPATEN MUSI BANYUASIN

2020 ◽  
Vol 3 (1) ◽  
pp. 30
Author(s):  
Jumania Septariani
Keyword(s):  
Data Analysis ◽  
Field Study ◽  
Qualitative Method ◽  
Study Data ◽  
Literature Study ◽  
Analysis Techniques ◽  
Data Collecting ◽  
Descriptive Approach ◽  
Direct Expenditure

This study describes the principles of performance-based budgeting on Dinas Sosial district of Musi Banyuasin, knowing the effectiveness of the use of direct expenditure and indirect spending in Dinas Sosial district of Musi Banyuasin as well as budget performance. The method used in this research is qualitative method with descriptive approach. Data collecting technique is done through field study that is interview, documentation and literature study. Data analysis techniques starting from quantitative and qualitative with descriptive approach. The results of this study indicate that the principles of performance – based budgeting on Dinas Sosial district of Musi Banyuasin stated that tranparency and accountability is still no good, but the budget discripline and  budget justice are good enough. The effectiveness of the use of direct expenditure in the implementation of performance–based budgets. Based on the ratio of effectiveness of the use of the budget Dinas Sosial district of Musi Banyuasin years 2014 up to the year 2016 has effective criteria and from year to year the level of effectiveness has increased. The effectiveness of the use indirect budget from 2014 to 2016 has a fairly effective criteria and from year to year always fluctuate.

scholarly journals POOR ACEH: THE IMPACT OF SPECIAL AUTONOMY AS EFFORT POVERTY REDUCTION IN ACEH

2020 ◽  
Vol 18 (2) ◽  
pp. 1-14
Author(s):  
Deni Setiawan ◽  
Khalida Ulfa ◽  
Titin Purwaningsih
Keyword(s):  
Data Analysis ◽  
Poverty Reduction ◽  
Statistical Data ◽  
Central Government ◽  
Analysis Data ◽  
Statistical Data Analysis ◽  
Literature Study ◽  
Aceh Province ◽  
The Right ◽  
The Impact

Special autonomy as one of the strategies in overcoming social welfare issues is one of them in Aceh Province. The implementation of regional autonomy after the reforms marked by the issuance of Law Number 33 of 2004 concerning the financial balance between the central government to the regions. The hope is to make the regions more autonomous or independent in government, and a more equal financial structure and the right to manage financial resources that are more transparent. This research focuses on the impact of the implementation of special autonomy in Aceh Province, limited from 2015 to 2019 in poverty alleviation efforts. This study uses a qualitative method with a descriptive approach to literature study and statistical data analysis. Data analysis techniques in this study were using statistical data analysis obtained from BPS. The results showed that special autonomy as an effort to reduce poverty in Aceh has a very good contribution because it has reduced poverty in Aceh from 819 thousand in March 2019 to 810 thousand people in September 2019. And the use of the special autonomy fund was channeled through programs made by the Aceh government in the fields of Education, Health, and the economy.

scholarly journals Relationship of Revenue, Expenditure, Capital, Grand, and Tax’s with Financial Performance of Nangroe Aceh Darussalam Province

2020 ◽  
Vol 5 (11) ◽  
Author(s):  
Luluk Latifah ◽  
Keyword(s):  
Financial Performance ◽  
Central Government ◽  
Good Condition ◽  
Secondary Data ◽  
Provincial Government ◽  
Regional Government ◽  
Literature Study ◽  
Bivariate Correlation ◽  
The People ◽  
Regional Budget

Objective Provincial government is part of the central government which autonomously has its own authority in carrying out its APBD so that it can be utilized as much as possible for the prosperity of the people. Good financial performance of the regional government will make the welfare of the people in the area also better. This research is a literature study on the regional government of the province of Nangroe Aceh Darussalam for ten years 2009-2018. Method - The type of data used is secondary data, APBD (Regional Budget) reports in the form of audited budget and realization. Financial performance instruments are measured based on effectiveness, efficiency and independence. Data were analyzed using Pearson bivariate correlation analysis. Results - Research has fulfilled the classical assumption test, and the results of Pearson's bivariate correlation show that revenue, expenditure and taxs have a very close positive relationship with the financial performance of the Aceh government, while capital and grand have a weak relationship. Implications - The results show that the financial performance of the Nangroe Aceh Darussalam provincial government is quite good. This good condition can be improved to be very good through efforts to focus improvements on the variables that are lacking, namely capital and grand.

scholarly journals Inovasi Pemberdayaan Masyarakat Melalui Program Aceh Kreatif Untuk Mengurangi Kemiskinan di Aceh

2021 ◽  
Vol 7 (1) ◽  
pp. 75
Author(s):  
Agatha Debby Reiza Macella ◽  
Najamudin Najamudin ◽  
Sri Wahyu Handayani ◽  
Irma Juraida
Keyword(s):  
Local Governments ◽  
Qualitative Method ◽  
Central Government ◽  
Monitoring And Evaluation ◽  
Community Empowerment ◽  
Government Support ◽  
Regional Government ◽  
Literature Study ◽  
Group Discussions ◽  
The Village

Aceh as one of the special autonomous regions which has a large enough budget compared to other regions makes the Aceh regional government have more useful programs to help alleviate poverty with a variety of superior programs, many regional potentials from various sectors that can be developed. The purpose of this study is to analyze the implementation of community empowerment programs through the Aceh Kreatif program so far and how the conditions of opportunities and challenges can be utilized by local governments in developing products and services from community empowerment through the Aceh Kreatif program. The research method used is a qualitative method. descriptive with the literature study technique The Aceh Creative Program is one of the 15 flagship programs of the Aceh government which indeed aims to improve the community's economy by emphasizing innovation creativity and utilizing local potential that is spread throughout the region from cities to villages in Aceh, contained in Aceh Qanun No.1 of 2019 concerning the Aceh Medium Term Development Plan (RPJM) for 2017-2022. The performance of the implementation of community empowerment through the Aceh program can be said to be good. 115 Bumdes are developing and getting turnover and obtaining PAG, several businesses were born in the village from community empowerment through the Aceh Kreatif program. Communication of the implementing agency is carried out through Focus Group discussions (FGD) then coordination meetings which are held regularly at the beginning of the year. In addition, the PMG Aceh Office conducts monitoring and evaluation of several gampongs in Aceh. Opportunities and challenges faced include central government support, competition, advances in science and technology, limited advice and infrastructure, as well as the quality and quantity of human resources.

scholarly journals Implementation of Large-Scale Social Restrictions Policy (PSBB) in Bogor District Government

2020 ◽  
Vol 4 (1) ◽  
pp. 70
Author(s):  
Retnowati WD Tuti ◽  
Ma'mun Murod ◽  
Tria Patrianti
Keyword(s):  
Local Governments ◽  
Large Scale ◽  
Central Government ◽  
Virus Disease ◽  
Regional Government ◽  
Literature Study ◽  
Corona Virus ◽  
District Government ◽  
The Republic ◽  
The Government

Large-scale Social Limitation (hereinafter referred to as PSBB) is one form of concern. The government and local governments are Pendemic throughout Indonesia and the world, namely Pandemic Corona Virus Disease (Covid-19). Bogor Regency, which is one of the buffer cities of the Republic of Indonesia, is an area that is quite vulnerable in spreading the Corona virus. Why? because many DKI Jakarta employees / laborers live in Bogor Regency, whose mobility is very high. With the birth of Regent Regulation No. 16 of 2020 concerning Implementation of Large- Scale Social Restrictions in Handling COVID-19 in order to conserve the use of Covid 19. The purpose of this study is to analyze the Implementation of Large Scale Social Limitation Policies in the Government of Bogor Regency. This research method uses Qualitative Methods with Literature Study research methods. (Huberman, Miles, 1994). The technique of inviting data is by searching Scientific Journals, Online Mass Media, Legislation and Books. The technique to determine Online Media by Pusposive, while for data analysis using Nvivo 12 Plus. Test the validity of the data by testing the data source. The results of the study show that the implementation of the Large-Scale Social Limitation Policy in the Bogor District Government has not yet proceeded, starting from the clash of authority between the Central Government and the Regional Government so that it cannot make improvements, and many more are in accordance with the provisions of Covid-19 and its distribution. Social assistance to the community.

scholarly journals Integrated Data-based Poverty Alleviation to Achieve SDGs

2021 ◽  
Vol 940 (1) ◽  
pp. 012069
Author(s):  
S Megawati ◽  
T Rahaju ◽  
M A Mahdiannur ◽  
B Kurniawan
Keyword(s):  
Poverty Alleviation ◽  
Social Protection ◽  
Central Government ◽  
Population Based ◽  
Welfare States ◽  
Regional Government ◽  
Literature Study ◽  
Study Approach ◽  
Poor Students ◽  
Inaccurate Data

Abstract Poverty alleviation is not an easy job. Lack of coordination, inaccurate data, and slow information are factors leading to inappropriate decisions making. This research aims to learn in detail about the Integrated Social Welfare Database (ISWD) and how to use the ISWD for Poverty Programs. This research used a literature study approach through collecting, classifying, analyzing, visualizing, validating data, and drawing conclusions. The results of the research showed that the ISWD is an electronic data system containing social, economic, and demographic information in Indonesia which consists of 16 variables, namely: welfare status of households and individuals, education, health, employment, and primary information households covering the lowest share of 40% of the Indonesian population based on welfare states. The ISWD provides many benefits for the central government, regional governments in Indonesia, for example, supporting the analysis or the planning of poverty alleviation activities/programs, determining the target beneficiaries of social protection programs such as the Raskin Program, Jamkesmas, Assistance for Poor Students, Family Hope Program, and other programs managed by the regional government.

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