Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income

Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secondary data by type and time series during the period of 2013 to 2017. Data analysis was performed through correlation coefficients, simple linear regression analysis, coefficient of determination analysis and hypothesis testing (t test). Correlation coefficient analysis results show that the analysis of the effectiveness and contribution of advertisement tax has a significant effect on the Original Local Revenue at the Bandung City Tax Service.

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ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v5i2.389 ◽

2017 ◽

Vol 5 (2) ◽

Author(s):

Adhitya Yuspitara ◽

Karona Cahya Susena ◽

Herlin

Keyword(s):

Linear Regression ◽

Income Tax ◽

Linear Regression Analysis ◽

Secondary Data ◽

Coefficient Of Determination ◽

Tax Revenue ◽

Simple Linear Regression ◽

Simple Correlation ◽

Tax Collection ◽

Made In

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax. Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words: Tax collection and Tax Receipts

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PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PT. SEMEN TONASA (Persero) DI KABUPATEN PANGKEP

Jurnal Ekonomi Balance ◽

10.26618/jeb.v15i2.2185 ◽

2019 ◽

Vol 15 (2) ◽

pp. 52-68

Author(s):

Muhamad Ali Wairooy

Keyword(s):

Financial Performance ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Secondary Data ◽

Coefficient Of Determination ◽

Test Results ◽

Simple Linear Regression ◽

Earnings Growth ◽

Saturated Sample ◽

Profit Growth

This study aims to test and analyze the effect of financial performance on profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency. Data collection using secondary data using samples in this study is a saturated sample (census). The population in this study is the number of years of financial performance (ROA) and the number of years of profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency, which is 36 months from 2015 - 2017, while the sample taken is the number of observations for 36 months (January 2015-December 2017). The data obtained were analyzed using simple linear regression analysis, t test and test coefficient of determination (R²) which processing was carried out with SPSS version 23. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that financial performance has a positive and significant effect on earnings growth.

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ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon )

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.1.10559.2016 ◽

2016 ◽

Vol 11 (1) ◽

Author(s):

Christo A. Sualang ◽

Ventje Ilat ◽

Anneke Wangkar

Keyword(s):

Asset Management ◽

Secondary Data ◽

Tax Rates ◽

Collection System ◽

Tax Collection ◽

Local Revenue ◽

Voting System ◽

Force Planning ◽

Taxation System ◽

The City

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.

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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.

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PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PADANG SATU

10.31227/osf.io/6fyz4 ◽

2019 ◽

Author(s):

Yola Diana ◽

Marlina

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Linear Regression Analysis ◽

Research Result ◽

Secondary Data ◽

Research Data ◽

Simple Linear Regression ◽

Tax Collection ◽

Level Of Significance

ABSTRACTThis study aims to find the influence of tax collection on disbursement of tax arrears on tax office (kpp) pratama padang satu. The object of this study is the taxpayer at the tax office (kpp) pratama padang satu. The amount of research data in this study is as many as 30 consisting of 2.5 tax periods namely the year 2016-2018. The data in this research is sourced from secondary data obtained from tax office (kpp) pratama padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidence from the result ttest and the level of significance is smaller than 0.05. For further research is expected to add research variable and the amount of data for more perfect research.Keyword : tax collection, disbursement of tax arrears

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Pengaruh Perputaran Piutang Terhadap Likuiditas Pada PT.Astra Agro Lestarri TBK

Wikara National Economic and Social Research Development ◽

10.54010/jurnalwikara.v2i1.5 ◽

2021 ◽

Vol 2 (1) ◽

pp. 1-6

Author(s):

Paojan MS

Keyword(s):

Regression Analysis ◽

Quantitative Methods ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Coefficient Of Determination ◽

Simple Linear Regression ◽

Financial Reports ◽

Accounts Receivable ◽

Normality Test

This research was conducted with the aim of knowing the effect of accounts receivable turnover on the liquidity of the company PT. Astra Agro Lestari, TBK which is listed on the Indonesia Stock Exchange. By collecting the company's annual financial reports from 2015 to 2019. The data used in this study are secondary data using quantitative methods, while data analysis uses Simple Linear Regression Analysis which is preceded by the Classical Assumption Test which consists of a normality test and an autocorrelation test, Hypothesis testing was carried out with the coefficient of determination and partial t test using the SPSS 21 computer program. The results showed that the receivable turnover variable did not have a significant effect on the liquidity variable but had a strong correlation with a negative direction of 0.862. Based on the results of the coefficient of determination, it is known that the variable receivables turnover is 74.3%, while the remaining 25.7% is explained by other variables not examined.

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Pengaruh tingkat inflasi terhadap nilai tukar rupiah (Studi pada Bank Indonesia periode tahun 2011-2015)

EQUILIBRIUM Jurnal Ilmiah Ekonomi dan Pembelajarannya ◽

10.25273/equilibrium.v5i1.1004 ◽

2017 ◽

Vol 5 (1) ◽

pp. 32

Author(s):

Yati Wijayanti Sudarmiani

Keyword(s):

Time Series ◽

Regression Analysis ◽

Exchange Rate ◽

Inflation Rate ◽

Time Series Data ◽

Linear Regression Analysis ◽

Secondary Data ◽

Coefficient Of Determination ◽

Series Data ◽

Simple Linear Regression

<p><em>This study aimed to analyze the influence of the inflation rate of the Rupiah. Population and samples used in this study are all monthly time series data rate of inflation and the Rupiah during the period January 2011-December 2015 as many as 60. The data used are secondary data obtained from the official website of Bank Indonesia<a href="http://www.bi.co.id/"> (www.bi.co.id).</a> The analytical method used in this study is a simple linear regression analysis. The result of the coefficient of determination (r2) which shows that the percentage of the effect of the inflation rate to changes in the rupiah exchange rate of 7,9%. From the calculations, the equation Y = 3.941 + 0,073X , it can be concluded that the level of inflation is positive and significant effect on the rupiah.</em></p>

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POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan ◽

10.31315/paradigma.v23i2.5017 ◽

2019 ◽

Vol 23 (2) ◽

pp. 416

Author(s):

Dita Dwi Agustina Darmanto ◽

Indro Herry Mulyanto ◽

Suratna Suratna

Keyword(s):

Local Government ◽

Secondary Data ◽

Sampling Technique ◽

Tax Revenue ◽

Average Percentage ◽

Regional Finance ◽

Local Revenue ◽

Analysis Technique ◽

Quantitative Descriptive ◽

The City

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta

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PENGARUH PERSEDIAAN TERHADAP PENJUALAN PADA PT BINA TAMA INTI BUSANA (Studi Empiris pada PT Bina Tama Inti Busana tahun 2010-2015)

JURNAL AKUNTANSI ◽

10.37932/ja.v7i2.55 ◽

2020 ◽

Vol 7 (2) ◽

pp. 142-157

Author(s):

Siti Zulaekha ◽

Hidayat Darwis

Keyword(s):

Regression Coefficient ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Secondary Data ◽

Statistical Test ◽

Coefficient Of Determination ◽

Analysis Method ◽

Simple Linear Regression ◽

Trading Company ◽

A Company

In general, companies in carrying out their business in trade, of course, inventory of merchandise is very prominent in supporting the course of trade. Sales is one of the important activities in a trading company because the results of the sale of a company can be assessed whether or not good in running its business. This research aims to analyze the effect of inventory on sales both simultaneously and partially on BTIB companies in the textile trade in Jakarta. The type of data used in this study is secondary data. The data analysis method used is a simple linear regression analysis (R), the coefficient of determination (R2), the classic assumption test, the regression coefficient test, the hypothesis test, the F statistical test, the statistical test t. The result shows that a significant influence of Inventory (X) on Sales (Y).

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