scholarly journals Perkembangan Kemandirian Keuangan Daerah Kabupaten/Kota Di Provinsi Papua

2021 ◽  
Vol 4 (2) ◽  
pp. 1-7
Author(s):  
Albertus Girik Allo
Keyword(s):  
Local Government ◽  
Financial Independence ◽  
West Papua ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

Law Number 22 of 1999 on Local Government has changed the system of government in Indonesia to become decentralized, including those related to finance. The purpose of this study is to see the trend of financial independence in the districts/cities in West Papua Province. The measure used to assess this is the ratio of regional financial effectiveness and the degree of fiscal independence. The data used is sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia period 2010 – 2019. The results of the analysis show that the financial effectiveness ratio of districts/cities in West Papua Province has been very effective. However, the degree of fiscal independence shows the opposite condition, where all districts/cities in West Papua Province are still in “belum mandiri” category.

scholarly journals Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi

2019 ◽  
Vol 14 (1) ◽  
pp. 27-36
Author(s):  
Venny Tria Vanesha ◽  
Selamet Rahmadi ◽  
Parmadi Parmadi
Keyword(s):  
Panel Data ◽  
Regression Models ◽  
Capital Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

This study aims to analyze the development of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Spesific Allocation Fund (DAK), and capital expenditure as well as the influence of PAD, DAU and DAK on capital expenditure in districts/cities in Jambi Province. Data is sourced from the Directorate-General of Regional Fiscal Balance, the Ministry of Finance of the Republic of Indonesia. Data were analyzed using panel data regression models. The results of the study found that simultaneously PAD, DAU, DAK had a significant effect on capital expenditure. However, only partially the DAU influences the capital expenditure of districts/ cities in Jambi Province.

scholarly journals Pengaruh Dana Perimbangan dan Kemandirian Keuangan Daerah terhadap Kesejahteraan Masyarakat pada Kabupaten dan Kota di Jawa Barat Tahun 2011 – 2014

2018 ◽  
Vol 20 (1) ◽  
pp. 51
Author(s):  
Nugraha Nugraha ◽  
Tia Amelia
Keyword(s):  
Data Collection ◽  
Human Development Index ◽  
Financial Data ◽  
Public Welfare ◽  
Intergovernmental Transfers ◽  
Central Agency ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

The purpose of this study is to determine the effect of intergovernmental transfers fund and the region's autonomy in financing public welfare at local government (municipal and districts) in West Java. This research employs survey with verification approach, and documentation as data collection techniques. Financial data is taken from the report of the budget realization published by the Directorate General of Fiscal Balance (DJPK), the Ministry of Finance of the Republic of Indonesia. The the data of public welfare is taken from the report of human development index (HDI) published by the central agency statistics (BPS) in 2011-2014. The results show that increasing the amount of intergovernmental transfers fund and the level of the region's autonomy in finance have impacts in improving the HDI as a measurement of public welfare

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, DANA OTONOMI KHUSUS DAN TINGKAT KEMISKINAN TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI ACEH

2021 ◽  
Vol 5 (1) ◽  
pp. 14
Author(s):  
Machfud Machfud ◽  
Asnawi Asnawi ◽  
Naz'aina Naz'aina
Keyword(s):  
Research Data ◽  
Analysis Method ◽  
Financial Independence ◽  
Panel Data Regression ◽  
Data Regression ◽  
Aceh Province ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
Poverty Levels

 ABSTRACT This study aims to examine the effect of Regional Original Revenue, Balancing Funds, Special Autonomy Funds, and poverty levels on the level of local financial independence. The research data used is a combination of cross section with time series in 23 regencies / cities in Aceh Province during 2013-2018, obtained from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK Ministry of Finance). The data analysis method used is Panel Data Regression with the help of Eviews 9. The results of this study prove that the Regional Original Revenue has a positive and significant effect on the level of regional financial independence, while the balance funds and special autonomy funds have a negative and significant effect on the level of regional financial independence. The poverty does not significantly influence the level of regional financial independence. Keywords :  Regional Original Revenue, Balancing Fund, Special Autonomy Funds, Poverty Levels and Financial Independency Ratio 

scholarly journals PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH

2019 ◽  
Vol 14 (1) ◽  
pp. 85-100
Author(s):  
Safiul Huda ◽  
Ati Sumiati
Keyword(s):  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Central Java ◽  
Analysis Technique ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic ◽  
Central Java Province ◽  
F Statistics

This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.

scholarly journals EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI SUB PAJAK DAERAH DI KABUPATEN MALUKU TENGGARA BARAT

2019 ◽  
Vol 11 (1) ◽  
pp. 01-20
Author(s):  
Paulus Leliak ◽  
Gatot Sasongko
Keyword(s):  
Asset Management ◽  
Secondary Data ◽  
Street Lighting ◽  
Tax Revenues ◽  
Rural And Urban ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic ◽  
Quantitative Descriptive

The purpose of this study was to determine the efficiency of local tax revenues, the contribution of sub-regional taxes to local taxes, the effectiveness of local tax revenues and sub-regional taxes. The research method is quantitative descriptive with secondary data from the Regional Revenue Agency in West Southeast Maluku Regency, West Southeast Maluku District Financial and Asset Management Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia in 2012 - 2016. The result is inefficiencies in tax collection area. The highest sub-regional tax contributions are taxes on non-metal minerals and rocks, under restaurant tax and street lighting taxes. Regional tax effectiveness is categorized as less effective. The effectiveness of regional sub-tax namely hotel tax and tax on non-metal minerals and rocks is categorized as very effective; advertisement tax, street lighting tax and acquisition fee for land and building rights are categorized as quite effective; advertisement tax, entertainment tax and rural and urban land and building tax are categorized as ineffective.

Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 51-61
Author(s):  
Beta Asteria
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Central Java ◽  
Directorate General ◽  
Fiscal Balance ◽  
Research Findings ◽  
Local Government Budget ◽  
The Impact

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

scholarly journals PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT

2018 ◽  
Vol 4 (2) ◽  
pp. 1249-1262
Author(s):  
LISNA LISNAWATI
Keyword(s):  
Research Method ◽  
Bivariate Analysis ◽  
Fiscal Capacity ◽  
Descriptive Research ◽  
Local Taxes ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Republic ◽  
Financial Balance ◽  
Simple Regression

This study aims to analyze the effect of Regional Tax Potential on Regional Original Revenue and Fiscal Capacity in Districts / Cities in West Java in 2012 to 2016. The data used in this study was obtained from the Local Tax Target Report, Budget Realization Report and Fiscal Capacity Index (IKF ) from 2012 to 2016 issued by the Directorate General of Financial Balance (DGT) of the Ministry of Finance of the Republic of Indonesia. The research method used in this study is a descriptive research method that uses a quantitative analysis approach. The purpose of this descriptive research is to make a description of the facts, nature, relationships, and influences between the phenomena investigated. The research instrument used is Simple Regression, which is one method of bivariate analysis. The results of the study and hypothesis testing showed that the Potential of Local Taxes had a significant effect on Regional Original Revenue and that the Potential of Regional Taxes did not significantly influence Fiscal Capacity.

scholarly journals ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE

2020 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Agus Bandiyono ◽  
Rama Daneshwara
Keyword(s):  
Director General ◽  
Regional Office ◽  
The North ◽  
Pilot Model ◽  
Library Research ◽  
Excellent Service ◽  
Directorate General ◽  
Document Collection ◽  
Ministry Of Finance ◽  
The Republic

This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.

scholarly journals Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono ◽  
Imam Ghozali
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Assistance ◽  
Financial Reports ◽  
Additional Information ◽  
West Papua ◽  
The Republic

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provinces of Papua and West Papua based on the findings of the Audit Board of the Republic of Indonesia (IHPS II BPK, 2017). The purpose of this study is to obtain empirical evidence of the role of moderating financial assistance and apparatus competency on the quality of government financial reports. Explanation of the relationship between variables was using an institutional theory perspective. The survey was conducted in 2018 on 42 Local Governments in Papua and West Papua. Methods of processing and analyzing data were using SEM-PLS with WarpPLS 6.0 statistical software. The results of the apparatus competency research have a positive effect on the quality of financial statements. A financial resistance positively strengthens the influence of apparatus competency on the quality of local government financial reports. Thus, efforts to overcome the presentation of quality financial statements require competent apparatus through the existence of financial assistance policies. Limitations of the study are the method of collecting data using a questionnaire and that it is very possible for the bias to occur. Therefore, efforts to achieve better results need to be accompanied by an interview method in order to obtain additional information as a comparison of respondents' answers; 2) the determination coefficient value of R- square is 0.41 or 41% indicating that there are still 0.59 or 59% variability in the quality of Local Government Financial Statements (LKPD) which can be explained by other variables outside the research model. 

scholarly journals Peranan Pengeluaran Pemerintah Daerah Kabupaten Lumajang Dalam Peningkatan Kualitas Penduduk

2018 ◽  
Vol 8 (2) ◽  
pp. 72-85
Author(s):  
Suherman Suherman ◽  
Musaiyadi Musaiyadi ◽  
Dika Huriyatul Mukaromah
Keyword(s):  
Health Sector ◽  
Secondary Data ◽  
Economic Education ◽  
Government Expenditures ◽  
Education And Health ◽  
Directorate General ◽  
Fiscal Balance ◽  
The Republic ◽  
Quality Of The Population

This study describes the effect of government expenditures in economic, education, and health sectors toward the quality index of the population in Lumajang regency. Jenis data yang digunakan dalam penelitian ini adalah data sekunder , diperoleh dari Direktorat Jenderal Perimbangan Keuangan Republik Indonesia, Badan Pusat Statistik Jawa Timur dan Kabupaten Lumajang. The type of data used in this study is secondary data, obtained from the Directorate General of Fiscal Balance of the Republic of Indonesia, Central Statistics Agency of East Java and Lumajang District. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Data analysis method used in this research is multiple linear regressions. Dari hasil analisis diperoleh kesimpulan: pengeluaran pemerintah sektor ekonomi dan pendidikan ber pengaruh signifikan statistik From the analysis results obtained conclusion: government expenditures of economic and education sectors have significant statistical influenceterhadap peningkatan kualitas penduduk di Kabupaten Lumajang sedangkan sektor kesehatan tidak berpengaruh dalam peningkatan kualitas penduduk di Kabupaten Lumajang. toward improving the quality of the population in Lumajang district while the health sector has no effect in improving the quality of the population in Lumajang Regency. Rekomendasi yang bisa diajukan dari hasil penelitian ini adalah p emerintah Kabupaten Lumajang tetap mempertahankan nilai pengelu a ran di Recommendations can be submitted from the results of this study are Lumajang government must retains a value of expand in sektor ekonomi dan sek tor pendidikan, dan perlu menambah jumlah pengeluaran di sek tor kesehatan agar pengeluaran ini berpengaruh signifikan terhadap pembangunan kualitas penduduk di Kabupaten Lumajang . economic and education sectors, and they need to increase the amount of spending in the health sector so that this spending significant effect on the development of population quality in Lumajang.

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