Indeks Berseri, Trend Penerimaan Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah dan Kepatuhan Wajib Pajak Daerah di Magelang

ABSTRACT The destination of the research is to find out about development and trend of local taxes and retributions that can give influence toward Original Local Government Revenue in Magelang City. Local taxes and retributions are primary source besides another source of Original Local Government Revenue. The researcher want to know about increase and decrease trend of Original Local Government Revenue, Local Taxes and Retributions. This research can be test with two way. First, the researcher to do quantitative method with glow indexes analysis and regression test. The conclusions of a glow indexes analysis is original local government revenue, local taxes, and retributions are increasing. Beside of that the retributions are not as increase as original local government revenue and local taxes. That is make a different with local taxes that significantly increase with original local government revenue. That is give prove that the original local government revenue can be financed by local taxes that accepted in Magelang City Government. Second, test it to find out impact toward awareness or compliance of local taxpayer. The result shown that taxpayer awareness or compliance have increase are significantly. This proves that the most of society in Magelang City already have consciousness and compliance of local taxpayer and exactly know the contributions of local taxes to development in Magelang City nevertheless are not give directly impact toward local taxpayer. ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perkembangan dan tren pajak dan retribusi daerah yang dapat memberikan pengaruh terhadap Pendapatan Asli Daerah Pemerintah Kota Magelang. Pajak dan retribusi daerah adalah sumber utama selain sumber lain dari Pendapatan Asli Pemerintah Daerah. Peneliti ingin mengetahui tentang tren peningkatan dan penurunan Pendapatan Asli Daerah, Pajak, dan Retribusi Daerah. Penelitian ini dapat diuji dengan dua arah. Pertama, peneliti melakukan metode kuantitatif dengan analisis indeks Glow dan uji regresi. Kesimpulan dari analisis indeks Glow adalah pendapatan asli pemerintah daerah, pajak daerah, dan retribusi meningkat. Selain itu retribusi tidak sebesar pendapatan asli pemerintah daerah dan pajak daerah. Itu membuat perbedaan dengan pajak daerah yang meningkat secara signifikan dengan pendapatan asli pemerintah daerah. Itu membuktikan bahwa pendapatan asli pemerintah daerah dapat dibiayai oleh pajak daerah yang diterima di Pemerintah Kota Magelang. Kedua, uji untuk mengetahui dampaknya terhadap kesadaran atau kepatuhan wajib pajak setempat. Hasil penelitian menunjukkan bahwa kesadaran atau kepatuhan wajib pajak mengalami peningkatan secara signifikan. Ini membuktikan bahwa sebagian besar masyarakat di Kota Magelang sudah memiliki kesadaran dan kepatuhan wajib pajak lokal dan tahu persis kontribusi pajak daerah terhadap pembangunan di Kota Magelang namun tidak memberikan dampak langsung terhadap wajib pajak local. JEL Classification: H71, H25

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

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i02.1630 ◽

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

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

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.02.17 ◽

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

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Effectiveness and Efficiency Analysis of Mucipal Tax Revenue and Its Contribution toward Locally Generated Revenue in Sidereng Rappang District

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v3i1.420 ◽

2021 ◽

Vol 3 (1) ◽

pp. 103-110

Author(s):

Sartina Sartina ◽

Sanusi Fattah ◽

Abdullah Sanusi

Keyword(s):

Local Government ◽

Quantitative Method ◽

Efficiency Analysis ◽

Tax Revenue ◽

Government Revenue ◽

Efficiency Ratio ◽

Local Taxes ◽

Tax Revenues ◽

Effectiveness And Efficiency

The purpose of this research is to analyze the effectiveness and efficiency of the municipal tax revenues and their contribution towards original local government revenue in Sidenreng Rappang district. The study applied the descriptive quantitative method. The data obtained from the municipal tax revenues district and the budget realization report of Sidenreng Rappang district from the period between 2014 and 2019. This research uses the method of effectiveness and efficiency ratio to calculate local tax, local tax realization, local tax fees, local tax target, and local tax contribution. The result in this research indicates that local tax revenues in Sidenreng Rappang district during the period of 2014 are already effective. The annual local tax revenues are very effective. Interestingly, the contribution of local taxes towards original local government revenue in Sidenreng Rappang district is found still very low.

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KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21102.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Christian Ferdinand Majampoh ◽

Inggriani Elim ◽

I Gede Suwetja

Keyword(s):

Local Government ◽

Revenue Management ◽

Research Method ◽

Descriptive Analysis ◽

Early Period ◽

City Government ◽

Analysis Method ◽

Local Taxes ◽

City District ◽

The City

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.8.3.25099.2013 ◽

2013 ◽

Vol 8 (3) ◽

Author(s):

Hendrik Ricart Pangemanan ◽

Inggriani Elim ◽

Stanley Kho Walandouw

Keyword(s):

Quantitative Method ◽

Local Development ◽

City Government ◽

Contribution Ratio ◽

Regional Autonomy ◽

Good Criterion ◽

Local Taxes ◽

Tax Revenues ◽

The City

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.

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EFFECTIVENESS OF REGIONAL FISCAL POLICY FOR INFLATION CONTROL IN SERANG CITY

Jurnal Kebijakan Pembangunan Daerah ◽

10.37950/jkpd.v3i1.50 ◽

2019 ◽

Vol 3 (1) ◽

pp. 1-12

Author(s):

Reza Septian Pradana

Keyword(s):

Fiscal Policy ◽

Local Government ◽

Government Expenditure ◽

Negative Influence ◽

Positive Influence ◽

Government Revenue ◽

Local Taxes ◽

Local Government Expenditure ◽

Local Fiscal Policy ◽

Personnel Expenditure

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan fiskal daerah yang ditinjau berdasarkan belanja pegawai, belanja barang, dan penerimaan pajak daerah dalam pengendalian inflasi di Kota Serang. Penelitian ini menggunakan analisis regresi linier berganda. Hasil estimasi menunjukkan bahwa belanja pegawai dan belanja barang secara signifikan berpengaruh postif terhadap inflasi sedangkan penerimaan pajak daerah secara signifikan berpengaruh negatif terhadap inflasi. Dengan demikian, pengendalian inflasi di Kota Serang dapat dilakukan dengan pengendalian terhadap pengeluaran pemerintah daerah khususnya belanja pegawai dan belanja barang serta penerimaan pajak daerah. Kata kunci: belanja barang, belanja pegawai, inflasi, kebijakan fiskal daerah, penerimaan pajak daerah ABSTRACT This study aims to analyze the effectiveness of regional fiscal policy based on personnel expenditure, goods expenditure, and local taxes revenue to control inflation in Serang City. This study uses multiple regression analysis. The result of estimation shows that personnel expenditure and goods expenditure significantly give positive influence to inflation while local taxes revenue significantly give negative influence to inflation. So, The Control of Inflation in Serang City can be done by controlling of local government expenditure especially personnel expenditure and goods expenditure and local government revenue. Keyword: goods expenditure, inflation, local fiscal policy, local taxes revenue, personnel expenditure

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Analisis Kontribusi dan Efektivitas Pendapatan Asli Daerah Kota Bukittinggi Tahun 2011-2018

Jurnal Ecogen ◽

10.24036/jmpe.v3i1.8484 ◽

2020 ◽

Vol 3 (1) ◽

pp. 24

Author(s):

Nita Atika ◽

Rani Sofya

Keyword(s):

Local Government ◽

Government Revenue ◽

Great Contribution ◽

Research Results ◽

Descriptive Research ◽

Local Taxes ◽

The Future ◽

The City ◽

Regional Wealth

This research aims to determined the effectiveness and contribution of local revenues in the city of bukittinggi in 2011-2018. The type of research used is a descriptive research and using the analysis of contributions and analysis effectiveness. The type of data used was secondary data.Based on the research results obtained by the results of 1) the contribution of local taxes is in good criteria with an average of 42.40 percent. The effectiveness municipal tax is on the effective criteria with an average of 98.16 percent.2) the contribution of regional retribution is in the medium criteria with an average of 29.38 percent. The effectiveness of regional is on the effective criteria with an average of 99.52 percent. 3)contribution of the results of the management of separated regional wealth is in the very poor criteria with an average of 6.06 percent. The effectiveness of the results of the management of the separated regional wealth is in the very effective criteria with an average of 100.65 percent. 4) other legitimate local government revenue contributions local government revenue are in the medium criteria with an average of 22.16 percent. The effectiveness of other legitimate local government revenue is very effective with an average of 120.31 percent. For the future, the local government of bukittinggi should further optimize the management of the regional wealth separated in order to make a great contribution to the original revenue of the city of bukittinggi. Keywords : local goverment revenue, effectiveness and contribution

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Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah di Provinsi Daerah Khusus Ibukota Jakarta

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2017.004.02.20 ◽

2017 ◽

Vol 4 (02) ◽

pp. 246-257

Author(s):

Hadi Kurnia

Keyword(s):

Local Government ◽

Hypothesis Test ◽

Jel Classification ◽

Provincial Government ◽

Validity And Reliability ◽

Regression Test ◽

Government Work ◽

Budgetary Participation ◽

The Government ◽

Budget Evaluation

ABSTRACT The use of budgets to control, evaluate communications, and improve coordination is an activity in the preparation of the budget. The purpose of this study was to determine the effect of budgetary participation, clarity of budget objectives, budget evaluation, budgetary feedback and difficulty in achieving budget objectives on the performance of local government apparatus. The sample of this research is 41 employees of Local Government Work Unit (SKPD) of Provincial Government of Special Capital Region of Jakarta. Pengujian data quality is done with the validity and reliability test followed by the classical assumption test. Hypothesis test is done by multiple regression test. The results showed that participation and difficulty in achieving the objectives did not affect the performance of the government apparatus. Feedback, budget evaluation and objective clarity proved to have an effect on the performance of the apparatus. The results of this study are expected to contribute in the evaluation of personnel performance and human resource management in the provincial government especially DKI Jakarta. ABSTRAK Penggunaan anggaran untuk melakukan pengendalian, evaluasi komunikasi, dan meningkatkan koordinasi merupakan aktivitas dalam penyusunan anggaran. Tujuan penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran, kejelasan tujuan anggaran, evaluasi anggaran, umpan balik anggaran dan kesulitan pencapaian tujuan anggaran terhadap kinerja aparat pemerintah daerah. Sampel penelitian adalah 41 pegawai Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Provinsi Daerah Khusus Ibukota Jakarta. Perngujian kualitas data dilakukan dengan uji validitas dan reliabilitas dilanjutkan dengan uji asumsi klasik. Uji hipotesis dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan partisipasi dan kesulitan pencapaian tujuan tidak mempengaruhi kinerja aparat pemerintah. Umpan balik, evaluasi anggaran dan kejelasan tujuan terbukti berpengaruh terhadap kinerja aparat. Hasil penelitian diharapkan dapat memberikan kontribusi dalam evaluasi kinerja aparat dan tata kelola sumber daya manusia di Pemerintah Provinsi khususnya DKI Jakarta. JEL Classification: M38, L25, M48

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ANALISIS PENDPATAN PAJAK, PENDAPATAN RETRIBUSI, DAN PAD LAIN YANG SAH TERHADAP BELANJA MODAL KOTA MANADO 2005-2015

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.14489.18.3.2016 ◽

2019 ◽

Vol 18 (3) ◽

Author(s):

Royke Reynald Anter ◽

Debby Ch. Rotinsulu ◽

George M.V. Kawung

Keyword(s):

Local Government ◽

Regional Development ◽

Capital Expenditure ◽

Income Taxes ◽

City Government ◽

Capital Expenditures ◽

Government Revenue ◽

Independent Variables ◽

State Income ◽

The City

ANALISIS PENDPATAN PAJAK, PENDAPATAN RETRIBUSI, DAN PAD LAIN YANG SAH TERHADAP BELANJA MODAL KOTA MANADO 2005-2015 Royke Reynald Anter, Debby Ch. Rotinsulu, George M.V Kawung Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado ABSTRAK Pembangunan merupakan sebuah proses menuju kea rah yang lebih baik. Pembangunan daerah terlebih di Indonesia khususnya Kota Manado masih amat bergantung pada intervensi pemerintah melalui alokasi belanja yang dimiliki. Dalam penelitian ini bertujuan untuk melihat bagaimana pengaruh pendapatan yang di terima pemerintah daerah dalam bentuk Pendapatan Asli Daerah (PAD) yang terbagi dalam pendapatan Pajak, Retribusi, dan PAD lain yang sah, terhadap alokasi belanja modal pemerintah Kota Manado. Sepanjang 2005 hingga 2015. Di mana didapatkan hasil bahwa ketiga variabel independent kurang memberi pengaruh pada alokasi belanja modal Kata Kunci : Pajak, Retribusi, Belanja Modal, PAD. ABSTRACT Development is a process leading towards the better. Regional development especially in Indonesia, especially the city of Manado is still highly dependent on government intervention through budget allocations have. In this study aims to see how they affect the income received in the form of local government revenue (PAD) which is divided into income taxes, levies, and other legitimate PAD, the allocation of capital expenditures Manado city government. Throughout 2005 to 2015. Where is obtained that the three independent variables less influence on the allocation of capital expenditure Keyword : taxes, Levies, State Income, Capital Expenditure

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