scholarly journals Analisis Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) dalam Peningkatan Pendapatan Asli Daerah Provinsi Sulawesi Utara

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Irene F Pontoh ◽  
Ventje Ilat ◽  
Jessy Warongan
Keyword(s):  
Qualitative Research ◽  
Motor Vehicle ◽  
Service System ◽  
The Other ◽  
Regional Government ◽  
Communication Policy ◽  
North Sulawesi ◽  
The Government ◽  
Research Show ◽  
Transfer Tax

Abstract. The main purpose of this research is to find out the condition of the collection for Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) in the regional Tax's Collector, constraints in collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) and how the strategy to increase the revenue of Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) for the last 5 years from the Regional Tax's Collector of North Sulawesi. This is a qualitative research with an explorative approach. The result of this research show  thatthere is Rp 82.000.000.000,- bill has not been collected yet from the Motor Vehicle Tax in 2016. On the other hand, Title Transfer Tax of Motor Vehicle decreased for revenue on 2014 and 2015 in North Sulawesi. Prior to conducting activities on the collection of Motor Vehicle Tax and title Transfer tax of Motor Vehicle, BP2RD of North Sulawesi Province shall set the target of PKB and BBNKB acceptance and to carry out the collection activity with the system and procedures which have been determined. There are 4 constrains for collecting the Motor Vehicle Tax (PKB) and Title Transfer Tax of Motor Vehicle (BBN-KB) as follow Taxpayer's behavier, taxpayer’s compliance, Comprehension of PKB and BBN-KB and Natural disaster. Some efforts that also conducted by the regional Tax's Collector to increase the revenue of PKB and BBN-KB are communication, policy, service system and participation from all the authorized institution in the government. We can find the regional revenue of North Sulawesi for Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB) is around 51% to 66% for the last 5 years, therefore these taxes are becoming the big contribution for the main revenue of the Regional Government of North Sulawesi.Keywords : Motor Vehicle Tax (PKB) and Title Transfer fee of Motor Vehicle (BBN-KB), Original Regional RevenueAbstrak. Tujuan penelitian adalah untuk mengetahui kondisi Pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di BP2RD, kendala-kendala dalam pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor serta strategi dalam peningkatan penerimaan PKB dan BBNKB selama 5 tahun terakhir oleh Badan Pengelola Pajak dan Retribusi Daerah provinsi Sulawesi Utara. Metode analisis data yang digunakan adalah metode analisis data kualitatif dengan pendekatan eksploratif. Hasil penelitian menunjukan bahwa pada tahun 2016 adanya piutang sekitar Rp.82.000.000.000,- untuk tunggakan Pajak Kendaraan Bermotor. Sedangkan  Bea Balik Nama Kendaraan Bermotor mengalami penurunan penerimaan di tahun 2014 dan 2015 pada Provinsi Sulawesi Utara. Sebelum melakukan kegiatan pemungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bemotor, BP2RD Provinsi Sulawesi Utara menyusun target penerimaan PKB dan BBNKB dan melaksanakan kegiatan pemungutan dengan sitem dan prosedur yang telah ditetapkan. Ada 3 kendala dalam kegiatan pemungutan Pajak kendaraan bermotor dan Bea Balik Nama Kendaraan Bermotor yaitu Perilaku Wajib Pajak, pemahaman tentang PKB dan BBNKB, dan bencana alam. Adapun upaya yang dilakukan untuk meningkatkan pendapatan PKB dan BBNKB melalui pemungutan yang dilakukan oleh BP2RD adalah komunikasi, kebijakan, sistem pelayanan, kerja sama dengan pemerintah yang berwenang. Peranan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor pada Pendapatan Asli Daerah dapat dilihat melalui Realisasi penerimaan PKB dan BBN-KB terhadap realisasi penerimaan PAD Propinsi Sulawesi Utara untuk 5 tahun terakhir ini sangat dominan yaitu diantara  51% s/d 66%. Sehingga dengan demikian penerimaan PKB dan BBN-KB adalah merupakan kontributor terbesar pasokan keuangan bagi pemerintah daerah melalui penerimaan Pendapatan Asli Daerah.Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pendapatan Asli Daerah.

scholarly journals KAJIAN PERBEDAAN PEMAHAMAN TENTANG PERTANGGUNGJAWABAN PELAKSANAAN KEGIATAN UNTUK BELANJA MAKAN MINUM (Studi Kasus pada Badan Kepegawaian Daerah Provinsi Sulawesi Utara Tahun 2013)

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Supriyadi Subu ◽  
Lidya Mawingkere ◽  
Lintje Kalangi
Keyword(s):  
Qualitative Research ◽  
The Other ◽  
Primary Data ◽  
Shared Understanding ◽  
Regional Government ◽  
Creation Process ◽  
Regional Employment ◽  
North Sulawesi ◽  
Multiple Samples

This study aims to determine the problems in the accountability of the activities at BKD North Sulawesi, as well as to gain a shared understanding between the auditor of the Inspectorate with BKD North Sulawesi regarding accountability of eating and drinking expenditure in the designation in accordance with programs and activities that are organized in the DPA SKPD , so that there are no more errors in the document creation process of accountability by implementing activities. The object of this research is the Regional Employment Board of North Sulawesi Province and the Inspectorate of North Sulawesi province in which researchers took multiple samples among others, Treasurer Expenditure on BKD North Sulawesi province and DKP North Sulawesi Province, Head of Sub Division of Planning and Finance at BKD and DKP North Sulawesi Province, Staff At BKD, Flammable related to the functions of Treasury and Verification, Auditor and Functional Implementation Supervisory Affairs Regional Government (P2UPD) in North Sulawesi Provincial Inspectorate. Sample numbering 12 people. Data collected in the form of primary data obtained through interviews with a sample. Tesis ini using qualitative research approaches. The results showed that there are some things that a problem is found in the differences in the understanding of the accountability of the budget for eating and drinking expenditure at BKD North Sulawesi province with the auditors of the Inspectorate of North Sulawesi province. The other thing that is encountered is the problem of communication, and understanding of the regulations are still lacking.

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

scholarly journals Implementasi Program Keluarga Harapan Kecamatan Cisitu Kabupaten Sumedang

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 313-320
Author(s):  
Rika Kusdinar ◽  
Dewi Inggit Pergiwa
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Research Method ◽  
The Other ◽  
Success Factor ◽  
Natural Conditions ◽  
The Family ◽  
The Government ◽  
Combined Data

The purpose of the research that researchers do is to find out the extent of the Implementation of the Family Hope Program in Cisitu District of Sumedang Regency. The method used in this study is a qualitative research method which is used in research based on the philosophy of postpositivism, used to examine the natural conditions of objects, where researchers act as key instruments, data collection techniques are carried out by triangulation (combined), data analysis is inductive, and qualitative research results emphasize more meaning than generalization. The technique used in taking samples is to use purposive sampling, which is sampling based on needs, so the samples in this study were 4 people. As for what is determined to be the informant in this study are the executors who are considered to have authority, information, and are involved in implementation of the Family Hope Program in Cisitu District of Sumedang Regency. Based on the results of the study, the researchers can describe that the Implementation of the Family Hope Program in Cisitu District of Sumedang Regency can be side to be quite well run according to the success factor of the implementation. But on the other hand there are problems related to facilities, both facilities and infrastructure provided are not yet fully adequate, there are still many shortcomings, this is because the government and the organizers only provide basic facilities.

scholarly journals Os pronomes demonstrativos do Português Brasileiro na fala e na escrita

2010 ◽  
Vol 7 ◽  
pp. 83-105
Author(s):  
Konstanze Jungbluth
Keyword(s):  
Qualitative Research ◽  
Language Change ◽  
Brazilian Portuguese ◽  
The Other ◽  
Romance Languages ◽  
Demonstrative Pronouns ◽  
Research Show

The aim of this paper is to propose a system of the demonstrative pronouns in Brazilian Portuguese within the broader context of the other Romance languages. The results of the qualitative research show important differences between the spoken and the written variety. Thus a double-faced systematization is developed. The multi-faceted process of reduction and re-establishment from two- to three-terms-paradigms and vice-versa from Latin to neo-latin languages, esp. from Portuguese to Brazilian Portuguese might be of interest not only for linguists working on Romance Languages but also for those interested in typology, language change and processes of grammaticalization.

scholarly journals EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Jenny Morasa ◽  
Treesje Runtu
Keyword(s):  
Motor Vehicle ◽  
City Government ◽  
Regional Government ◽  
Analysis Method ◽  
Fuel Tax ◽  
The North ◽  
North Sulawesi ◽  
The People ◽  
Cigarette Tax ◽  
Motorized Vehicles

Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.

scholarly journals GUBUK ZISWAF: SOLUSI PEMBIAYAAN HIDUP MASYARAKAT BERBASIS PEMBERDAYAAN LOKAL DI TENGAH PANDEMI COVID-19

2021 ◽  
Vol 1 (2) ◽  
pp. 116-126
Author(s):  
Prahoro Yudo Purwono ◽  
Fikky Ardiansyah ◽  
Syahrul Gunawan
Keyword(s):  
Qualitative Research ◽  
Literature Review ◽  
Research Method ◽  
Positive Impact ◽  
Development Stage ◽  
The Other ◽  
Planning Stage ◽  
Manufacturing Performance ◽  
The Government ◽  
Implementation Technique

The COVID-19 outbreak has the potential to change the economic situation which is marked by a change in the trade map, in addition to causing the cessation of various business fields, global trade performance will certainly be disrupted due to the slow improvement in manufacturing performance. On the other hand, the problem of distributing ZISWAF funds (Zakat, Infaq, Shadaqah and Waqaf) has not been evenly distributed. Therefore, Gubuk ZISWAF is proposed. The purpose of this research is to describe the concept and implementation of Gubuk ZISWAF as a solution for community living financing scheme based on local empowerment during the COVID-19 pandemic. The research method used is qualitative research with literature review approach. The result shows that the implementation technique  will be carried out to realize the Gubuk ZISWAF starts from the planning stage, where is related to the formulation of policies by the government and collaboration with related parties, then continued with research and coordination between related parties and the government, development stage, socialization program, and comprehensive implementation (with a ball pick-up system). The results of the implementation of the Gubuk ZISWAF in each of these villages have had a positive impact on the Indonesian economy. In addition to suppressing the rate of poverty in the midst of a pandemic, the possibility of social crimes and the stalling of the economy as well as the spread of COVID-19 can also be prevented.

scholarly journals Public Sector Asset Management in the Government of Indonesia: A Case Study in Minahasa Regency

2021 ◽  
Vol 13 (2) ◽  
pp. 195-205
Author(s):  
Victorina Z. Tirayoh ◽  
Lady D. Latjandu ◽  
Harijanto Sabijono ◽  
Christoffel M. O. Mintardjo
Keyword(s):  
Public Sector ◽  
Asset Management ◽  
Government Regulation ◽  
Regional Government ◽  
The Public ◽  
Management Agency ◽  
North Sulawesi ◽  
Research Findings ◽  
The Government

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.

scholarly journals DAMPAK PENGGUNAAN PAJAK ROKOK DAN INTERCEPT DAU TERHADAP DEFISIT DJS KESEHATAN

2019 ◽  
Vol 1 (2) ◽  
pp. 143
Author(s):  
Niar Afdhal Luthfi
Keyword(s):  
Secondary Data ◽  
The Other ◽  
Regional Government ◽  
Regional Health ◽  
Health Security ◽  
Social Security Fund ◽  
Cigarette Tax ◽  
Security Fund ◽  
The Government ◽  
Descriptive Method

The deficit experienced by Health Social Security Fund (Dana Jaminan Sosial/DJS) Kesehatan encourages the Government to look forward to the alternative policies that are focused on efforts to strengthen DJS Kesehatan revenues and expenditure efficiency. In 2018, the Government implemented policies of the obligation to use the Cigarette Tax and General Allocation Fund (DAU) intercept (for local government who have National Health Security (JKN) arrears to cover the DJS Kesehatan deficit. The purpose of this study is to see the effectiveness of the obligation to use cigarette tax and DAU intercept in reducing the DJS Kesehatan deficit. The method used is a comparative descriptive method with a quantitative approach using secondary data and information from BPJS Kesehatan. From the analysis, we found that the policy of using cigarette tax and DAU intercept is not effective enough in overcoming the DJS Kesehatan deficit. The other impact is the potency to increase the number of Regional Health Security (Jamkesda) participants registered within the regional government and increase the compliance of regional governments in paying JKN contributions.

scholarly journals Conflict Resolution Between of Renda Villagers and Ngali, Belo Subdistrict, Bima Regency of The Province of West Nusa Tenggara (NTB)

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Arihan . ◽  
Ahmad Zuber ◽  
Bagus Haryono
Keyword(s):  
Conflict Resolution ◽  
The Other ◽  
Social Solidarity ◽  
Regional Government ◽  
Consensus Approach ◽  
The Social ◽  
Conflict Research ◽  
The Village ◽  
Research Show

<p>ABSTRACT<br />The conflict between villages in Bima Regency involves large masses and have the same identity. Equally the muslim,   Tribes of mbojo, and the same Maja labo dahu Cultural. The conflict between the village of Renda  with  Ngali  village in district of Belo Bima Regency forms the social solidarity which the massif of fellow  villagers. The results of this research show that; Conflicts between villagers backed by the communal nature of a sense of revenge due to the pride of the villagers who were disturbed by the actions of the other villagers that violates the values, norms and ethics prevailing in the village of Renda and Ngali village, conflict resolution  process  between  villagers Renda and Ngali through several  stages; First, the kesepakan is reached  through  Deliberation  and  Consensus  with upholding a culture of Maja  Labo Dahu.  Second, the settlement  based on chronological events, the conflict ended by itself when the outcome of the conflict was balanced, it is likely to be temporary. Thirdly,maintenance of peace with the reconciliation of the regional Government of Bima. A form of conflict resolution with the customary approach of deliberation  and  Consensus, approach  local wisdom  Maja labo dahu Culture  followed by  determination of the sanctions for the perpetrators of the violations. Conflict Research  Development  measures is urgently needed to bring about the integrity of the nation›s peaceful and prosperous future.<br />Keywords: Ndempa Ndiha traditions, conflict resolution, reconciliation,between villages</p><p><br />ABSTRAK<br />Konflik antar desa di Kabupaten Bima melibatkan massa yang berjumlah besar, sementara masyarakat memiliki kesamaan latar belakang identitas. Penduduk kabupaten Bima berpenduduk muslim, Suku Mbojo dengan menggunakan bahasa Bima, dan menganut budaya Maja labo dahu. Konflik yang berlangsung diantara desa Renda dengan desa Ngali di kecamatan Belo Kabupaten Bima terjadi dalam kurun waktu yang cukup lama. Hasil penelitian ini menunjukan bahwa; Konflik antar desa dilatarbelakangi sifat komunal dari rasa dendam akibat harga diri masyarakat desa yang terganggu oleh tindakan dari warga desa lain yang dianggap melanggar nilai, norma dan etika yang berlaku di desa Renda dan Ngali, proses resolusi konflik antar masyarakat desa Ngali dan Renda melalui beberapa tahap; pertama, tercapai kesepakan damai melalui Musyawarah dan Mufakat dengan menjunjung tinggi nilai Budaya Maja labo dahu. Kedua, penyelesaian berdasarkan kronologis kejadian, konflik berakhir dengan sendirinya ketika hasil konflik berimbang, hal ini cenderung bersifat sementara. Ketiga, pemeliharaan perdamaian dengan rekonsiliasi dari pemerintah daerah Bima. Bentuk resolusi konflik dengan pendekatan adat Musyawarah dan Mufakat (Mbolo ro dampa), pendekatan kearifan lokal Budaya Maja labo dahu yang diikuti dengan penetapan sanksi bagi pelaku pelanggaran. Langkah Pengembangan penelitian konflik sangat dibutuhkan untuk mewujudkan keutuhan bangsa yang damai dan sejahtera kedepanya.<br />Kata kunci: Resolusi Konflik, Tradisi Ndempa Ndiha, Rekonsiliasi, Konflik antar desa</p>

scholarly journals Local Community Participation in Tourism in Siau Island, Sitaro District, North Sulawesi, Indonesia

2020 ◽  
pp. 1-12
Author(s):  
Ramon Hurdawaty ◽  
Vanessa Mikha Elsa ◽  
Dewi Ayu Kusumaningrum
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Method ◽  
Local Community ◽  
Local Communities ◽  
Community Members ◽  
North Sulawesi ◽  
Tourism Sector ◽  
The Government ◽  
Data Collection Technique

This research aims to determine the role played by local communities in developing tourism on the island of Siau and also to find out how the government moves local people in the tourism sector. The research method used is qualitative research with descriptive methods. The data collection technique used interviews with several informants to the local community, members of the Sitaro Nature Lovers Community (KOMPAS), the Chairperson of the DPC Sitaro Indonesian Tourism Association and to the government, namely the Head of the Tourism and Culture Office of Siau Regency, Tagulandang Biaro (Sitaro). From the results of the research, there is participation by local communities in tourism on Siau Island in the form of selling food near tourist objects, maintaining tourist objects and maintaining cleanliness. The local community is also involved in the development of tourism on Siau Island. The government's role in mobilizing local communities to help in the tourism sector is still not optimal because there are still tourist objects that have not been optimally managed.

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