TARGET DAN REALISASI PAJAK DAERAH DI KABUPATEN MINAHASA UTARA

The objective of the research is to analyze the target and realization of tax revenue in North Minahasa Regency. The study was conducted from September to November of 2017. The data used were secondary data. Data collection techniques used are to go directly to the local revenue department and conduct interviews and make the necessary data recording. Method of data processing using trend analysis method. The results of the research showed that the Local Tax has a great influence on development in North Minahasa Regency and Development in North Minahasa Regency. It is increasingly seen clearly, in the construction of housing, warehouses and tourist places. It can also be seen from tax return projection for the next five years that is alwasy growing every year.*jnkd*.

Download Full-text

ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21154.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Veronica Waworundeng ◽

Inggriani Elim ◽

Novi S. Budiarso

Keyword(s):

Data Collection ◽

Qualitative Data ◽

Descriptive Analysis ◽

Secondary Data ◽

Tax Revenue ◽

Analysis Method ◽

Data Collection Methods ◽

Tax Revenues ◽

Collection Methods

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness

Download Full-text

UPAH MENGUPAH PERTANIAN DALAM TINJAUAN FIQH MUAMALAH (Studi di Nagari Bukit Kandung Kecamatan X Koto Diatas Kabupaten Solok)

JISRAH: Jurnal Integrasi Ilmu Syariah ◽

10.31958/jisrah.v2i3.4968 ◽

2021 ◽

Vol 2 (3) ◽

pp. 59

Author(s):

Susanti Krismon ◽

Syukri Iska

Keyword(s):

Data Collection ◽

Data Processing ◽

Field Research ◽

Secondary Data ◽

Research Field ◽

Farm Workers ◽

Data Sources ◽

Primary Data

This article discusses the implementation of wages in agriculture in Nagari Bukit Kandung Subdistrict X Koto Atas, Solok Regency in a review of muamalah fiqh. The type of research is field research (field research). The data sources consist of primary data sources, namely from farmers and farm laborers who were carried out to 8 people and 4 farm workers, while the secondary data were obtained from documents in the form of the Bukit Kandung Nagari Profile that were related to this research, which could provide information or data. Addition to strengthen the primary data. Data collection techniques that the author uses are observation, interviews and documentation. The data processing that the author uses is qualitative. Based on the results of this study, the implementation of wages in agriculture carried out in Nagari Bukit Kandung District X Koto Diatas Solok Regency is farm laborers who ask for their wages to be given in advance before they carry out their work without an agreement to give their wages at the beginning. Because farm laborers ask for their wages to be given at the beginning, many farm workers work not as expected by farmers and there are also farm workers who are not on time to do the work that should be done. According to the muamalah fiqh review, the implementation of wages in agriculture in Nagari Bukit Kandung is not allowed because there is an element of gharar in the contract and there are parties who are disadvantaged in the contract, namely the owner of the fields.

Download Full-text

Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

Proceeding of Japan International Business and Management Research Conference ◽

10.31098/jibm.v1i1.224 ◽

2020 ◽

Author(s):

Deasy Arisandy Aruan ◽

Dianty Putri Purba

Keyword(s):

Data Analysis ◽

Descriptive Analysis ◽

Secondary Data ◽

Tax Revenue ◽

Local Revenue ◽

Data Analysis Technique ◽

Analysis Technique ◽

The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

Download Full-text

Pengaruh Sanksi Administrasi Dan Surat Paksa Terhadap Optimalisasi Pencairan Tunggakan Pajak Pada KPP Pratama Makassar Utara

Tangible Journal ◽

10.47221/tangible.v4i2.84 ◽

2019 ◽

Vol 4 (2) ◽

pp. 260-277

Author(s):

Nuramal

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Secondary Data ◽

Analysis Method ◽

Regression Techniques ◽

Administrative Sanctions ◽

Tax Payers ◽

Positive Effect

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.

Download Full-text

PENGARUH KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI WILAYAH KOTA BATAM TAHUN 2012-2014 (Studi Kasus Dinas Pendapatan Asli Daerah di Kota Batam)

JURNAL DIMENSI ◽

10.33373/dms.v6i2.1049 ◽

2017 ◽

Vol 6 (2) ◽

Author(s):

Aznedra Aznedra

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Quantitative Research ◽

Field Research ◽

Tax Revenue ◽

Local Revenue ◽

Library Research ◽

Analysis Technique ◽

The City

Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di Kota Batam tahun 2012-2014. (2) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di wilayah kota Batam tahun 2012-2014. (3) Untuk mengetahui pengaruh kontribusi penerimaan perpajakan pajak hotel dan restoran secara bersama terhadap pendapatan di Kota Batam pada tahun 2012-2014. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah laporan realisasi pajak hotel dan pajak restoran tahun 2012-2014. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) pajak hotel variabel parsial namun tidak berpengaruh signifikan terhadap pendapatan. (2) pajak restoran sebagian berpengaruh signifikan terhadap pendapatan dan (3) pajak atas pajak hotel dan restoran berpengaruh secara signifikan terhadap pendapatan,Kata kunci: kontribusi pajak hotel, kontribusi pajak restoran, pendapatan daerah.The purpose of this research is (1) To know the effect of the contribution of tax revenue to local revenues hotel in the city of Batam years 2012-2014. (2) To determine the influence of the contribution of tax revenue to local revenue restaurants in the city area of Batam years 2012-2014. (3) To determine the influence of the contribution of tax revenue the hotel and restaurant taxes jointly on revenue in the city of Batam in 2012-2014.This type of research used in this research is quantitative research. The population of this study is the report on the realization of hotel tax and restaurant tax years 2012-2014. Data collection techniques used is a library research and field research. The analysis technique used is multiple regression analysis. The results showed that (1) partial variable hotel tax but not significant effect on revenue. (2) partially restaurant tax significant impact on revenue and (3) the tax on hotel and restaurant taxes jointly significant impact on revenue, Keywords: hotel tax contribution, restaurant tax contribution, local revenue

Download Full-text

GELIAT E-COMMERCE DAN PENERIMAAN PAJAK DIMASA PANDEMI

SIMAK ◽

10.35129/simak.v19i01.181 ◽

2021 ◽

Vol 19 (01) ◽

pp. 141-151

Author(s):

Tenriwaru Tenriwaru ◽

Amiruddin Amiruddin ◽

Ilma Sahrani

Keyword(s):

Secondary Data ◽

Primary Data ◽

Tax Revenue ◽

Economic Downturn ◽

Analysis Method ◽

Business Sectors ◽

Very High ◽

Descriptive Qualitative

This study aims to determine tax revenue from the e-commerce sector during this pandemic. Sources of data used in this study consisted of primary data and secondary data. Primary data were obtained from informants who were taxpayers and tax authorities while secondary data were obtained from relevant written media, namely journals and internet sites. The analysis method used is descriptive qualitative. The results showed that the use of e-commerce during this pandemic was very high compared to previous years, but tax revenue itself actually decreased during this pandemic due to the economic downturn that hit various business sectors which had an impact on decreasing tax revenue.

Download Full-text

Accelerate Project Activities Of Systematic Land Complete Registration (PTSL) In Tigajuru Village, Mayong Subdistrict, Jepara District

Jurnal Akta ◽

10.30659/akta.v5i4.4134 ◽

2018 ◽

Vol 5 (4) ◽

pp. 1009

Author(s):

Jawad Fadli ◽

Umar Ma’ruf

Keyword(s):

Data Collection ◽

Property Rights ◽

Data Processing ◽

Qualitative Analysis ◽

Final Stage ◽

Task Force ◽

Secondary Data ◽

Land Registration ◽

Full Compliance ◽

Adjudication Committee

This study aims to Investigate the implementation of PTSL activities in Tigajuru Village, Mayong Subdistrict, Jepara District and find out the barriers and solutions in the implementation of PTSL activities in Tigajuru Village, Mayong Subdistrict, Jepara District.The method used in this research is the Socio-Juridical. Data collection techniques using the data of primary and secondary data. Data were analyzed using qualitative analysis in order to obtain clarity on the issues discussed and subsequently prepared as a thesis of a scientific nature.Results of analysis showed that the stages of implementation of land registration systematically full of determining the location, the establishment of adjudication committee, counseling, the establishment of a task force of data collectors Juridical data collection Juridical, the data processing Juridical and evidentiary rights, edaphology and measurement, announcement, publishing certificate, and the final stage of delivery of certificates. Implementation of Land Registration of Property Rights Systematically full compliance with the Regulation of the Minister of ATR / BPN No. 1 of 2017 in Jepara, it is stipulated in the Regulation of the Minister of ATR / BPN No. 1 Of 2017 on the Acceleration of the Implementation of Systematic Land Complete Registration.Keywords: Accelerate Project; PTSL; Notary.

Download Full-text

Pemikiran Ibnu Khaldun Tentang Kebijakan Fiskal Khusus Pajak Dan Relevansinya Dalam Menghadapi Resesi Di Indonesia

Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah ◽

10.29300/ba.v6i1.4298 ◽

2021 ◽

Vol 6 (1) ◽

pp. 90

Author(s):

Dwita Sukmalia ◽

Ida Yuliana Saputri ◽

Nurul Hak ◽

Amimah Oktarina

Keyword(s):

Secondary Data ◽

Tax Revenue ◽

Analysis Method ◽

Business World ◽

Ibn Khaldun ◽

Library Research ◽

The People ◽

Content Analysis Method ◽

Data Source ◽

The Relationship

Ibn Khaldun is an Islamic scholar with various works, especially in the muqaddimah book which explains the principles of taxation. According to Ibn Khaldun, the imposition of low taxes on the people will make the people more incentivized to do business and develop the business world. On the other hand, the imposition of high taxes on the people will be reluctant to pay taxes so that the production done by the people will decrease and affect the tax revenue itself. The purpose of this study was to determine the relationship between Ibn Khaldun's theory and the current downturn in economic growth. This research method is library research research with a descriptive qualitative approach with the data source used is secondary data consisting of the book "muqaddimah" and other theories derived from books, journals, and official websites that are relevant to the research. The data that has been collected is analyzed using the Content Analysis Method. This study concludes that Ibn Khaldun's thoughts are very relevant when applied in facing the recession in Indonesia.

Download Full-text

ANALISIS EFISIENSI PEMASARAN PRODUKSI JAGUNG DI KECAMATAN BANDAR SRIBHAWONO KABUPATEN LAMPUNG TIMUR

Jurnal Ilmu-Ilmu Agribisnis ◽

10.23960/jiia.v9i2.5081 ◽

2021 ◽

Vol 8 (2) ◽

pp. 235

Author(s):

Asih Titiana ◽

Ktut Murniati ◽

Eka Kasymir

Keyword(s):

Data Collection ◽

Market Structure ◽

Research Method ◽

Secondary Data ◽

Marketing Channel ◽

Performance Model ◽

Survey Method ◽

Flow Data ◽

Analysis Method ◽

Marketing Agency

This study aims to analyze the efficiency of corn marketing. The research method used is a survey method. Data collection was carried out in Bandar Sribhawono District of East Lampung Regency in January - March 2019. Farmer respondents were chosen randomly and marketing agency respondents were taken by following the marketing flow. Data used are primary and secondary data. The analysis method used is the S-C-P (Structure, Conduct, Performance) model. The results showed that the corn marketing system in Bandar Sribhawono Sub-district has not been efficient, because the market structure faced by farmers was the oligopsonistic market structure, market behavior shows that farmers are still disadvantaged and act as price takers, there was one marketing channel with producer share (PS) below 55%, high marketing margin and profit margin ratio (RPM) does not spread evenly. Key words: corn, efficiency, marketing

Download Full-text

ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

Jurnal Akuntansi ◽

10.24964/ja.v2i2.34 ◽

2016 ◽

Vol 2 (2) ◽

Author(s):

Rofian Pujiasih ◽

Dewi Kusuma Wardani

Keyword(s):

Data Use ◽

Secondary Data ◽

Tax Revenue ◽

Tax Rates ◽

Potential Effectiveness ◽

Local Revenue ◽

Tax Revenues ◽

Several Variables ◽

Scientific Papers ◽

The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

Download Full-text