scholarly journals ANALISIS PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Wensy F.I. Rompas
Keyword(s):  
Local Government ◽  
Analytical Method ◽  
Quantitative Data ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Tax Collection ◽  
Local Revenue ◽  
Local Taxes

ABSTRAKPajak Restoran adalah pajak atas pelayanan restoran. Pemugutan Pajak Restoran di Indonesia saat ini didasarkan pada Undang-Undang Nomor 34 Tahun 2000 yang merupakan peubahan atas Undang-Undang Nomor 18 Tahun 1997 tentang Pajak Daerah dan Retribusi Daerah dan Peraturan Pemerintah No. 65 Tahun 2001 tentang Pajak Daerah. Penelitian ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Kabupaten Minahasa dan mengetahui kontribusi pajak restoran  terhadap pendapatan Asli Daerah di Kabupaten Minahasa. Data yang digunakan dalam penelitian ini adalah  data kuantitatif  berupa data pajak Restoran di Dinas Pengelola Keuangan, Aset dan Pendapatan Daerah Kabupaten Minahasa. Metode analisis yang digunakan adalah analisis deskripsi. yaitu untuk menggambarkan menganalisis hasil dari penelitian yang telah dilakukan. Penelitian menunjukan bahwa prosedur pelaksanaan pemungutan pajak telah berjalan baik dan mudah untuk dipahami serta bukti potong pembayaran dapat diberikan kepada wajib pajak. Tetapi setiap terjadi perubahan peraturan, petugas pemungut pajak dalam hal ini pemerintah daerah terlambat dalam mensosialisaikannya kepada wajib pajak. Sehingga masih ada wajib pajak belum membayarkan pajaknya. Kontribusi pajak restoran terhadap pendapatan asli daerah dapat dikatakan cukup baik walaupun setiap tahunnya mengalami penurunan. Walaupun demikian secara keseluruhan sudah mencapai target yang sudah ditetapkan.Kata kunci : Pemungutan Pajak Restoran dan Pendapatan Asli Daerah.ABSTRAKRestaurant Tax is a tax on restaurant services. Restaurant Tax Collection in Indonesia at this time is based on Law No. 34 of 2000 which is the amendment to Law No. 18 Year 1997 on Regional Taxes and Levies and Government Regulation No. 65 of 2001 on Local Taxes. This study aims to determine the procedure for collection of the tax in Minahasa restaurant and know the tax contribution to earnings original local restaurant in Minahasa. The data used in this research is quantitative data in the form of tax data in the Office business Restaurants Finance, Asset and Revenue Minahasa District. The analytical method used is descriptive analysis. namely to describe analyze the results of the research that has been done. Research shows that the procedure of implementation of tax collection has been going well and easy to understand as well as pieces of evidence of payment can be given to the taxpayer. But any changes in regulations, tax collector officer in this case the local government late in mensosialisaikannya to the taxpayer. So there is still a taxpayer has not paid the tax. Restaurant tax contributions to local revenues can be quite good although each year has decreased. Nevertheless, on the whole has reached the targets set.Keywords: Tax Collection Restaurant and Local Revenue.

scholarly journals ANALISIS PENERIMAAN PAJAK HOTEL PADA KANTOR BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Indah Diah Lestari ◽  
Hendrik Manossoh ◽  
Dhullo Afandy
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Analysis Data ◽  
User Charges ◽  
Local Taxes ◽  
Admission System ◽  
The Law

Hotel tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charges. The guidelines for the management of regional finances and procedures for the implementation of regional revenue managed by the treasurer of revenue has been regulated in the Minister of Home Affairs Regulation number 59 at 2007 article 89. The purpose of this study to analyze the adequacy of the Tax Admission System and Procedure At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The result of this research is the Implementation of Hotel Tax Admission System and Procedure at the Office of Regional Tax and Retribution Manado City has been suitable with the applicable regulations from the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. So it is expected that in the next year the Manado Regional Tax and Retribution Board may renew the Regulation of the Minister of Home Affairs or the applicable local government regulation concerning the System and Procedure of Revenue of Original Revenue, especially for the Hotel Tax to be better and effective.Keywords: Hotel Tax Reception, Local Tax, Tax Admission System

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
City Government ◽  
Business Service ◽  
Operational Procedure ◽  
Local Revenue ◽  
Local Taxes ◽  
Qualitative Descriptive ◽  
The City ◽  
General Service

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness

scholarly journals Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015

2021 ◽  
Vol 8 (01) ◽  
pp. 66-78
Author(s):  
Achmad Lutfi
Keyword(s):  
Quantitative Analysis ◽  
Local Government ◽  
Tax Collection ◽  
Tax Base ◽  
Income Gap ◽  
Local Taxes ◽  
Local Taxation ◽  
Autonomous Regions ◽  
The Government

ABSTRACTThis article aims to explain the implementation of tax decentralization in Indonesia, in particular the study of the implementation of open list systems and closed list systems in the local tax collection of districts and municipality in the Daerah Istimewa Yogyakarta. In implementing tax decentralization, the Government of Indonesia implements an open list system and a closed list system in the collection of local taxes by autonomous regions. The research was conducted using qualitative strategy and enriched with quantitative analysis. More in-depth investigations conducted in districts and municipality in Daerah Istimewa Yogyakarta indicate that the implementation of this policy has not been able to reduce the income gap in local revenues derived from the components of local taxes received by districts and municipality. To reduce the revenue gap in local revenues from local taxes collected by district and municipality governments, it is necessary to transfer local taxation power on the basis of potential local taxes to district and municipality governments. The local tax base to be proposed must be owned by each local government. ABSTRAKArtikel ini bertujuan untuk menjelaskan pelaksanaan desentralisasi perpajakan di Indonesia, khususnya kajian tentang penerapan sistem daftar terbuka dan sistem daftar tertutup pada pemungutan pajak daerah kabupaten dan kota di Daerah Istimewa Yogyakarta. Dalam melaksanakan desentralisasi perpajakan, Pemerintah Indonesia menerapkan sistem daftar terbuka dan sistem daftar tertutup dalam pemungutan pajak daerah oleh daerah otonom. Penelitian dilakukan dengan menggunakan strategi kualitatif dan diperkaya dengan analisis kuantitatif. Investigasi lebih mendalam yang dilakukan di kabupaten dan kota di Daerah Istimewa Yogyakarta menunjukkan bahwa penerapan kebijakan ini belum mampu mengurangi kesenjangan pendapatan dalam pendapatan asli daerah yang bersumber dari komponen pajak daerah yang diterima kabupaten dan kota. Untuk mengurangi kesenjangan penerimaan penerimaan daerah dari pajak daerah yang dipungut oleh pemerintah kabupaten dan kota, maka diperlukan penyerahan kewenangan perpajakan daerah berdasarkan potensi pajak daerah kepada pemerintah kabupaten dan kota. Basis pajak daerah yang akan diusulkan harus dimiliki oleh masing-masing pemerintah daerah.

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals Perlindungan Jiwa Anak Yatim dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim

2020 ◽  
Vol 3 (1) ◽  
pp. 104-117
Author(s):  
Ahmad Yani Nasution
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Scientific Work ◽  
Mental Life ◽  
The North ◽  
Analysis Technique ◽  
North Sumatra ◽  
Protection Of Life

This study is entitled "A Review of Maqashid Al-Shari’ah Against the Protection of Orphans' Mental Life in the North Sumatra Governor Regulation No. 6 of 2017 Regarding Orphan Protection". The purpose of this study is First To find out how the protection of life in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. Second To find out how Maqashid al-Syari’ah review of life protection in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. In this study the authors used a descriptive analysis technique, which seeks to describe in general the efforts to protect the lives of orphans in South Sumatra local government regulation no 6 of 2017 concerning orphans, as viewed from Maqashid as-Syari’ah from secondary data in the form of books, scientific work of scholars, research results, articles, journals and documents that support this research. In this way the reader will get the results of research on the protection of the lives of orphans in the summit regulation regarding the protection of orphans. After analyzing the Governor's Regulation No. 6 of 2017 the author finally came to the conclusion that in the Governor's Regulation there is the principal of Maqashid Shari'ah, the Hifz Nafs. (preserving the soul). Abstrak Penelitian ini berjudul “Tinjauan Maqashid Al-Syari'ah Terhadap Perlindungan Jiwa Anak Yatimdalam Pergub Sumsel Nomor 6 Tahun 2017 Tentang Perlindungan Anak Yatim”. Adapun tujuan dari penelitian ini adalah Pertama Untuk mengetahui bagaimana perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Kedua Untuk mengetahui bagaimana tinjauan Maqashid asy-Syri’ah terhadap perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Dalam penelitian ini penulis mengunakan teknik analisis deskriptif, yaitu berusaha mengambarkan secara umum tentang upaya perlindungan jiwa terhadap anak yatim dalam Peraturan pemerintah daerah sumatera selatan no 6 tahun 2017 tentang anak yatim, yang ditinjau dari Maqashid as-Syari’ahdari data sekunder yang berupa buku- buku, hasil karya ilmia para sarjana, hasil-hasil penelitian, artikel, jurnal dan dokumen-dokumen yang mendukung penelitian ini. Dengan cara demikian pembaca akan mendapatkan hasil penelitian tentang perlindungan jiwa anak yatim dalam pergub sumsel tentang perlindungan anak yatim. Setelah menganalisa pergub sumsel nomor 6 tahun 2017 akhirnya penulis mendapat kesimpulan bahwa dalam pergub tersebut terdapat pokok maqashid syari’ah yaitu hifz nafs. (memelihara jiwa).

scholarly journals ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM

2019 ◽  
Vol 3 (2) ◽  
pp. 85
Author(s):  
Syahril Effendi ◽  
Neni Marlina Br Purba
Keyword(s):  
Significant Influence ◽  
Significant Relationship ◽  
Hypothesis Test ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Tax Collection ◽  
Probability Sampling ◽  
Local Revenue

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda

scholarly journals Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1205
Author(s):  
Yeniwati Yeniwati ◽  
Nayang Helmayunita ◽  
Nurzi Sebrina
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Government Organization ◽  
Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

scholarly journals ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG

2016 ◽  
Vol 5 (2) ◽  
pp. 224
Author(s):  
Gebriany Pirade Wenur ◽  
Herman Karamoy ◽  
Jessy D. L. Warongan
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Regional Development ◽  
Qualitative Method ◽  
Central Government ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
The Future ◽  
Descriptive Approach

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)

scholarly journals EVALUASI SISTEM DAN PROSEDUR PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN NABIRE

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ria A. Effendhi ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Analytical Method ◽  
Financial Management ◽  
Descriptive Analysis ◽  
Local Revenue ◽  
Laws And Regulations

Regional Original Revenue (PAD) is the revenue earned by the region from sources within its own area which are levied according to the local regulations in accordance with the prevailing laws and regulations. The cash receipts system and procedures used in the scope of government are one of the most important parts in implementing local financial management, in an effort to increase the local revenue (PAD). The analytical method used is descriptive analysis, while evaluation of system and procedure is done by comparing between the concepts, theories and the rules in the implementation of the system and the procedure of receipt of PAD, especially with the provision of PERMENDAGRI No. 59. Based on this research, it is found that the acceptance system and procedures at the Nabire Regency Revenue Service have been conducted in accordance with Law No. 16 of 2000 and PERMENDAGRI No. 59 Year 2007. Keywords:  Systems and Procedures Receipts

scholarly journals Kewenangan Dinas Pendapatan Daerah dalam Pengelolaan Perparkiran Berdasarkan Perda No. 05 Tahun 2004 tentang Pajak Parkir Pengaruhnya Terhadap Peningkatan Pendapatan Asli Daerah (PAD) Pemerintah Kota Bandung

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Erga Yuhandra
Keyword(s):  
Government Regulation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Legal Rule ◽  
Shopping Centre ◽  
Local Revenue ◽  
Legal Case ◽  
Tax Management ◽  
Key Word ◽  
Parking Management

As the main source of local revenue, tax has a very atrategic role for the continuity of development today. Therefore, tax should be managed well and properly. Although problem of general parking has been discussed repetedly, there is no obvius solution to the this problem. The problem of existence of parking on-street generally located in the center of a crowded placa accours because many owners of shopping centre do not provide parking area for vistors. The objective of the research is to know and reviewthe authority of Dispenda in the parking management, the tax management of parking tax by Dispenda and its influence to the increace of the regional income, and the obstacles found in the parking management. The research used by the wraiter in the paper is descriptive analysis, that is illustrating the data concerning a matter that is in progress at a certain place and at a certain time and then it is analyzed. The method is juridical normative method, that is the methode using source of secondary data date consists of legal rule ordered hierarchically: 1945 Constitution, laws, government regulation, and other rule under the law. Secondary legal material is legal material obtained from taxs books, foreign journals, opinions of scholars, legal case. Tertiary legal material is legal material that provides instructions or explanations to the primery or secondary legal materials, such as legal dictionary and encyclopedia. The result of the research shows that Dispenda does not have the authority to determine the amount of parking tariff managed by the privat sector. The management of parking tax is in accordance with applied regulations and it is effective. The obstacles found in parking management are the limitide parking area, the messy parking, and the parking arrangement that is not professional.  Key word : Authority, Management, Tax parks       

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