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 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 MODEL REGRESI LINIER DENGAN METODE BACKWARD DAN FORWARD

2019 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
M. S. Noya Van Delsen ◽  
H. W. M. Patty ◽  
N. Lalurmele
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Regression Model ◽  
Multiple Linear Regression ◽  
Domestic Product ◽  
Local Taxes ◽  
Model Based ◽  
The Government

Obligations are undertaken by the community before claiming their rights as citizens one of them is by paying taxes. Local tax is a compulsory fee imposed by the local government that is forced and used as much as possible to run the government. In determining the regression model, the factors involved by local taxes are Gross Regional Domestic Product (GRDP), Inflation and Population. The discussion in this research is about the comparison of a backward and forward method on multiple linear regression, and make a model with the program expected to be used to model the regression model on local taxes appropriately. Comparison of a regression model based on the GRDP in Ambon method backward and forward processed with the help of SPSS produce a model of the same, that is . The regression model generated by the method backward and forward involves only one variable (GRDP) with the value of R2 the same is equal to, 0,972 or 97.2%. So there is no difference between the regression model using either method backward or forward.

scholarly journals EVALUASI PROSEDUR PEMUNGUTAN DAN PENERAPAN AKUNTANSI PAJAK HOTEL PADA BIG FISH HOTEL MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Glenn Rotinsulu ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Accounting Standards ◽  
Financial Accounting ◽  
Tax Revenue ◽  
Tax Collection ◽  
Local Regulation ◽  
Local Taxes ◽  
Development Policies ◽  
Regional Development Policies ◽  
The Government ◽  
Tax Accounting

In increasing the number of members in tax revenue, the government is always trying to find objects of taxes that can contribute to the achievement of tax revenue. Hotel tax is one part of local taxes that have the potential to continue to grow along with support issues such as services, development and tourism in regional development policies. This study aims to evaluate the procedure of collection and application of hotel tax accounting conducted at Big Fish Hotel Manado. The type of research used in this study is descriptive qualitative research. The results of this study indicate that the implementation of hotel tax collection procedure at Big Fish Hotel Manado is in accordance with Manado City Local Regulation Number 2 Year 2011 on Regional Tax and for hotel tax accounting record has been in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 on Revenue.Keywords : hotel tax collection, hotel tax accounting, local tax, PSAK No. 23

scholarly journals MEMAHAMI KAWASAN KHUSUS DALAM SISTEM PEMERINTAHAN DAERAH DI INDONESIA

2018 ◽  
pp. 103-114
Author(s):  
Baharuddin Thahir
Keyword(s):  
Local Government ◽  
Central Government ◽  
Regional Government ◽  
Service Function ◽  
Policy Level ◽  
Special Area ◽  
Autonomous Regions ◽  
The Government

ABSTRACTKawasan Khusus are a concept that is used in the system of regional government in Indonesia. It is implemented simultaneously with other concepts such as decentralization, deconcentration and special autonomy. Kawasan khusus are formed by the central government with certain functions and in certain locations. In the perspective of the government, the agency or area manager carries out the functions of the government, especially the service function and the development function which is related to the specificity that it carries. Based on the regulations on regional government, special areas have many types, their existence also experienced various responses from the local government, some accepted some who refused and often conflict. This is due to a conflict that accompanies the implementation of a special area, the conflict can be at the usual policy level as well as in asset conflicts. Conflicts between local  overnments and special area managers can only be terminated if the government clarifies the authority boundaries of autonomous regions and special areas operating in the same area Keyword: system, regional government, Indonesia

scholarly journals ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Gratia Tita Luntungan ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Coal Mining ◽  
Research Method ◽  
Tax Base ◽  
Local Taxes ◽  
Tax Revenues ◽  
Qualitative Descriptive ◽  
The Government ◽  
Average Contribution ◽  
Descriptive Method

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.

scholarly journals Effectiveness and Contribution of Regional Taxes for Regional Original Income in Ex-Karesidenan Madiun

2020 ◽  
Vol 5 (1) ◽  
pp. 37-40
Author(s):  
RB. Iwan Noor Suhasto ◽  
Nova Maulud Widodo ◽  
Sundaru Guntur Wibowo
Keyword(s):  
Local Government ◽  
Regional Development ◽  
Secondary Data ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Potential Source ◽  
Effectiveness Analysis ◽  
Autonomous Regions ◽  
Effectiveness Assessment

The establishment and regional development require the availability of large funds; therefore, it is necessary to maximize the sources of regional acceptance. The region of East Java West that has a potential source of regional income that is quite a lot derived from regional tax funds that function to be able to further improve the system and mechanism of development of autonomous regions. The focus of this research is knowing the effectiveness and contribution of regional taxes on regional indigenous revenue. This research was conducted in the local government of the ex-karesidenan Madiun. The data used in this research is secondary data. Data is analysed quantitatively. The Data was analysed by using tax effectiveness analysis, analysis of tax contributions, and then classified based on the effectiveness and contribution of local taxes. The result of regional tax effectiveness assessment can be concluded that the regional tax effectiveness for three years shows maximum results with very effective criteria, because of the effect given to the targets that want to was declared more than 100%. Local tax contributions can be concluded that regional tax contributions to indigenous revenue in the Western East Java region for three years contributed to the criteria of 20%-30% of the regional original revenue. The highest regional tax in the year 2015 – 2017 is found by the Revenue Board of Kota Madiun. While the lowest level of regional tax contribution in 2015-2016 is on the local revenue board of Ngawi and in 2017 is on the Regional Revenue Board of Ponorogo.

scholarly journals Regional Government Authority Over Collection and Auditing Regional Taxes: Indonesia Legal Perspective

2021 ◽  
Vol 43 (1) ◽  
pp. 37
Author(s):  
Putu Gede Arya Sumerta Yasa ◽  
Cokorda Dalem Dahana
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Regional Government ◽  
Tax Rates ◽  
Conceptual Approach ◽  
Tax Collection ◽  
Local Taxes ◽  
State Revenue ◽  
Legal Perspective

Taxes as a source of State revenue are very important objects because most of the types of State revenue come from taxes. Due to this condition, it is necessary to have firm regulation for both tax authorities and taxpayers to maximize revenue from the tax sector. This writing aims to analyze the legality aspects of local government authorities in collecting and auditing local taxes. This is a normative legal research with a statutory approach and a conceptual approach. The results show that local government has the authority to collect local taxes as a consequence of the concept of regional autonomy, which emphasized that regional revenue is a source of financing for regional development. The Law of Local Taxation and Retribution provides greater authority to regions than before in administering regional taxes and levies. The enactment of the Regional Government Law and the Central and Regional Financial Balancing Law then regulates the expansion of tax objects and the determination of tax rates. Meanwhile, audit action in regional taxation is one of the efforts to save financial management by testing the correctness of the sustainability of financial planning and operations that are recorded in the form of taxpayer financial statements. This audit effort is part of the tax collection process regulated in the General Provisions and Tax Procedures in an effort to enforce central and regional tax collection.

Impact of Tax and Expenditure Limits on Local Government Use of Tax-supported Debt

2017 ◽  
Vol 47 (2) ◽  
pp. 409-432 ◽  
Author(s):  
Sharon N. Kioko ◽  
Pengju Zhang
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Negative Impact ◽  
Property Tax ◽  
Tax Base ◽  
Level Data ◽  
Essential Components ◽  
Tax And Expenditure Limits ◽  
The Government ◽  
The Impact

This study seeks to broaden our understanding of the impact tax and expenditure limits (TELs) have had on local governments. We chose to focus on local government use of tax-supported debt as TELs are limits on the property tax base and related revenues, two essential components used to determine a government’s legal authority to issue tax-supported debt and its fiscal capacity to maintain long-term solvency. Using county-level data, our analysis finds TELs have a negative impact on local government use of tax-supported debt, especially if the government is subject to a limitation on assessed valuation or the property tax levy.

PERCEIVED EFFECTS OF STREET HAWKING ON THE WELL-BEING OF CHILDREN IN ANYIGBA, DEKINA LOCAL GOVERNMENT AREA OF KOGI STATE, NIGERIA

2018 ◽  
Vol 8 (1) ◽  
pp. 01-07
Author(s):  
Alfred Eboh
Keyword(s):  
Local Government ◽  
Survey Design ◽  
Sampling Technique ◽  
Well Being ◽  
Local Government Area ◽  
Negative Consequences ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Perceived Effects ◽  
The Government

Background: The hawking of wares by children has been a serious issue confronting the Nigerian society. Children hawk in some of the most horrible conditions conceivable, where they face a serious risk of injury, chronic illness, kidnapping, rape or death. Objective: The focus of this study was to assess the perceived effects of street hawking on the well-being of children in Anyigba, Dekina Local Government Area of Kogi State. Methods: The population of this study consists of parents of the street hawkers in Anyigba while cross-sectional survey design was used through the purposive sampling technique to choose the sample size of one hundred and sixty-two (162) respondents. The validated structured questionnaire and In-Depth Interviews (IDIs) served as the instruments for the data collection respectively. The hypotheses were tested using Chi-Square at a predetermined 0.05 level of significance. The quantitative data were analysed with the aid of the SPSS (version 20). Results: The results indicated among others that street hawking had significant social implications and physical consequences on children's moral behaviour as well as health status in the study area. Conclusion: The study, therefore, concluded that the government of Kogi State should carry out an enlightenment campaign through the media and religious institutions on the negative consequences of street hawking are recommended as panacea. Also, the child right act instrument and its implementation should be strengthened in order to curb street hawking in the study area.

PERANAN INSPEKTORAT KABUPATENSUMENEP DALAM MENCEGAH DAN MENDETEKSI FRAUD DI DINAS PENDIDIKAN SUMENEP

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Astri Furqani ◽  
Hafidhah .
Keyword(s):  
Local Government ◽  
Qualitative Study ◽  
Asset Management ◽  
Sampling Technique ◽  
Research Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
The Government

In this era, a lot of activities that can not be separated from the practice of cheating or fraud , no exception In the government . Inspektorat Sumenep is the leading institution of internal Local Government in preventing and detecting fraud in the Local Government appropiate Perbup Sumenep No. 29 of 2008 . Dinas Pendidikan Sumenep need attention on the issue . This is due to Dinas Pendidikan Sumenep an agency with the largest number of assets and managing large budgets . These conditions led to the formulation of the problem is How Inspektorat Sumenep role in preventing and detecting fraud in Dinas Pendidikan Sumenep. This study used a qualitative approach in which the focus of this study is Inspektorat role in preventing and detecting fraud at Dinas Pendidikan Sumenep . Primary data obtained by direct interviews with the parties directly related to the determination of the source of research data in a qualitative study using nonprobability sampling . The sampling technique used was purposive sampling . The conclusion of this study, role of the Inspektorat Sumenep in the prevention of fraud in Dinas Pendidikan Sumenep still not maximal . This is due to Inspektorat Sumenep not supervise from the planning / budgeting and not optimal in overseeing and assisting the implementation of the SPIP as an instrument of fraud prevention in Dinas Pendidikan Sumenep . The role of Inspektorat Sumenep in the detection of fraud in Dinas Pendidikan Sumenep done by conducting an audit of financial and asset management in each financial year.Keywords: fraud, government, inspektorat.

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