scholarly journals Analisis Efektivitas Dan Kontribusi Pajak Reklame Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bogor Tahun 2015-2019

2021 ◽  
Vol 9 (1) ◽  
pp. 81-90
Author(s):  
Eka Yuniati ◽  
Yuliandi Yuliandi
Keyword(s):  
Qualitative Method ◽  
Central Government ◽  
Tax Revenue ◽  
Regional Government ◽  
Tax Rates ◽  
Contribution Ratio ◽  
Tax Collection ◽  
Local Revenue ◽  
The Poor ◽  
Data Checking

Local Revenue is a source of original revenue derived from the potential of the region it self. Local Revenue is often used as an indicator of a region's progress. If the original income of a region is high, the economy of the area is considered advanced. The higher the Local Revenue received, the less dependency between the Regional Government on the Central Government. The largest revenue potential for Local Revenue is generated from local tax collection. One of the potential local tax revenues in Bogor City is the advertisement tax and restaurant tax. The purpose of this study was to determine the level of effectiveness and contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City and to find out the efforts made by the Bogor City Regional Revenue Agency in increasing its local tax revenue. The research method used is descriptive qualitative method. The result of this research is that the effectiveness of the advertisement tax and restaurant tax collection in Bogor City has been very effective, proven by the average advertisement tax effectiveness ratio of 104.06% and restaurant tax of 103.93%. The contribution of advertisement tax and restaurant tax to Local Revenue in Bogor City is still not good, as evidenced by the average advertisement tax contribution ratio of 1.43% including very poor criteria, and the average restaurant tax contribution of 12.99. % is in the poor criteria. Efforts made by the Bogor City Regional Revenue Agency in increasing advertisement tax revenue and restaurant tax are by collecting taxpayer data, checking tax rates, monitoring tax administration, and building communication and establishing closeness with the community.   Keywords: Effectiveness, Contribution, Advertising Tax, Restaurant Tax, Local Revenue

scholarly journals Analisis Kinerja Keuangan Provinsi Jambi

2018 ◽  
Vol 18 (3) ◽  
pp. 628
Author(s):  
Sudirman Sudirman ◽  
Susilawati Susilawati
Keyword(s):  
Central Government ◽  
Third Party ◽  
Domestic Product ◽  
Tax Revenue ◽  
Dependency Ratio ◽  
Regional Income ◽  
Economic Growth Rate ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Revenue Elasticity

The contribution of local revenue (PAD) to regional income during the 2012-2016 period on average was 37.99% per annum and for 2012 the contribution of local revenue to regional income was 37.02%. This is due to the fact that the receipt of original regional income from third party contributions is very large. On average during the period of 2012-2016 the ability of local tax is relatively low if linked to the Gross Regional Domestic Product. While the power of regional retribution if associated with Gross Regional Domestic Product is also still relatively low, but has increased from year to year. This shows that management management in receiving regional retribution has increased. On average during the 2012-2016 period the realization of local tax revenues reached 103.63% per year (very effective) from the target of local tax revenue. In addition, the realization of regional retribution revenue reaches 103.20% per year (very effective) from the target of receiving regional retribution. Whereas the realization of BUMD profit income only reached 131.01% per year (very effective) from the target of BUMD profit income and the realization of other revenue from legitimate PAD only reached 109.36% per annum (very effective). On average, the economic growth rate of Jambi Province is 5.18% per year, it is expected that the increase in local tax revenue elasticity will increase by 8.90% per year. elasticity of the increase in regional retribution receipts is 12.91% per year. The dependency ratio of Jambi Province in the period of 2012-2016 was an average of 31.69 percent per year. Jambi province's regional autonomy ratio in the 2012-2016 period is an average of 12 percent per year with instructive conditions means it is very dependent on the central government

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

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.

scholarly journals Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman

2021 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Randy Primahadi ◽  
Rahmat Kurniawan
Keyword(s):  
Central Government ◽  
Descriptive Analysis ◽  
Financial Assistance ◽  
Regional Government ◽  
Analysis Method ◽  
Quantitative Descriptive Analysis ◽  
Local Revenue ◽  
Quantitative Descriptive ◽  
The City

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.

Structural breaks in the central government taxes in India, 1950-1951 to 2013-2014

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anita Rath
Keyword(s):  
Structural Breaks ◽  
Central Government ◽  
Empirical Literature ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Structure ◽  
Relative Significance ◽  
Content Type ◽  
Simulation Exercise ◽  
Tax Regimes

Purpose The purpose of this paper is to find out the factors contributing to major shifts in the growth of tax revenue through the estimation of structural breaks and analysis of major tax regimes. Recent contributions to optimal tax theory and empirical literature on the Laffer curve effect, based on elasticity of taxable income, challenge the settled understanding on the rate-revenue relationship. In this backdrop, the objective of the paper is to find out the relative significance of changes in tax rate, tax base and administrative reforms in affecting the growth of tax revenue in India. The paper considers tax data spanning a period of six and half decades for five major components of direct and indirect taxes (corporation, personal income, customs, excise and service) of the central government of India. Design/methodology/approach Unknown break point(s) – single and multiple – in the tax structure are identified by using the Quandt-Andrews and Bai-Perron econometric tests. These tests were conducted for two models of growth of taxes (tax revenue and tax-NDP ratio) estimated using semi-log functions. A simulation exercise was conducted to find out the robustness of the results by varying the trimming parameter and number of breaks. An analytical framework is used to understand the factors associated with these breaks. Findings There is more than one break identified for every tax component as per the results of Bai–Perron test. The simulation exercise suggests that estimated breakpoints are mostly robust. Economic growth, structural changes in the economy, simplification and rationalization of tax structure, tax competition, policies such as liberalization have contributed to the changing tax regimes. Results of this study suggest that high tax rates have not been, in particular, detrimental to achieving growth in revenue and factors other than changes in tax rates have been more prominent in bringing about the shifts. Originality/value This is, perhaps, the first paper exploring the multiple structural breaks in the fiscal variables in India. It offers an understanding of the changing regimes of central government taxes and the underlying factors for the same.

scholarly journals ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG

2016 ◽  
Vol 5 (2) ◽  
pp. 224
Author(s):  
Gebriany Pirade Wenur ◽  
Herman Karamoy ◽  
Jessy D. L. Warongan
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Regional Development ◽  
Qualitative Method ◽  
Central Government ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
The Future ◽  
Descriptive Approach

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)

scholarly journals ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Rofian Pujiasih ◽  
Dewi Kusuma Wardani
Keyword(s):  
Data Use ◽  
Secondary Data ◽  
Tax Revenue ◽  
Tax Rates ◽  
Potential Effectiveness ◽  
Local Revenue ◽  
Tax Revenues ◽  
Several Variables ◽  
Scientific Papers ◽  
The Government

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .

scholarly journals Inovasi Pemberdayaan Masyarakat Melalui Program Aceh Kreatif Untuk Mengurangi Kemiskinan di Aceh

2021 ◽  
Vol 7 (1) ◽  
pp. 75
Author(s):  
Agatha Debby Reiza Macella ◽  
Najamudin Najamudin ◽  
Sri Wahyu Handayani ◽  
Irma Juraida
Keyword(s):  
Local Governments ◽  
Qualitative Method ◽  
Central Government ◽  
Monitoring And Evaluation ◽  
Community Empowerment ◽  
Government Support ◽  
Regional Government ◽  
Literature Study ◽  
Group Discussions ◽  
The Village

Aceh as one of the special autonomous regions which has a large enough budget compared to other regions makes the Aceh regional government have more useful programs to help alleviate poverty with a variety of superior programs, many regional potentials from various sectors that can be developed. The purpose of this study is to analyze the implementation of community empowerment programs through the Aceh Kreatif program so far and how the conditions of opportunities and challenges can be utilized by local governments in developing products and services from community empowerment through the Aceh Kreatif program. The research method used is a qualitative method. descriptive with the literature study technique The Aceh Creative Program is one of the 15 flagship programs of the Aceh government which indeed aims to improve the community's economy by emphasizing innovation creativity and utilizing local potential that is spread throughout the region from cities to villages in Aceh, contained in Aceh Qanun No.1 of 2019 concerning the Aceh Medium Term Development Plan (RPJM) for 2017-2022. The performance of the implementation of community empowerment through the Aceh program can be said to be good. 115 Bumdes are developing and getting turnover and obtaining PAG, several businesses were born in the village from community empowerment through the Aceh Kreatif program. Communication of the implementing agency is carried out through Focus Group discussions (FGD) then coordination meetings which are held regularly at the beginning of the year. In addition, the PMG Aceh Office conducts monitoring and evaluation of several gampongs in Aceh. Opportunities and challenges faced include central government support, competition, advances in science and technology, limited advice and infrastructure, as well as the quality and quantity of human resources.

THE ROLE OF ORIGINAL REGIONAL INCOME AND BALANCE FUNDS IN EFFECTIVE CAPITAL SHOPPING TO INCREASE REGIONAL INDEPENDENCE IN CENTRAL PROVINCE

ProBank ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 111-136
Author(s):  
Mulyadi Mulyadi ◽  
Endah Nawangsasi
Keyword(s):  
Central Government ◽  
Capital Expenditure ◽  
Sampling Technique ◽  
Capital Expenditures ◽  
Regional Government ◽  
Local Revenue ◽  
Central Java ◽  
Analysis Technique ◽  
The Difference

His study aims to analyze the role of Local Revenue, General Allocation Funds, Special Allocation Funds and SiLpa on Capital Expenditures in Districts/Cities in Central Java Province 2016-2017. The population in this study amounted to 35 districts/cities in Central Java. The sampling technique in this study used purposive sampling and obtained a sample of 33 districts/cities in Central Java. The data analysis technique used is multiple linear regression. The  results showed that the Regional Revenue and the Difference in Budget Financing have a positive and significant effect on capital expenditure, then the General Allocation Fund and the Special  Allocation Fund have a positive but not significant effect on capital  expenditure. The results of the determination test show that capital  expenditure is influenced by variables Independent of 79.5% and  the remaining 20.5% explained by variables outside this study. So the highest contribution is PAD in contributing to Capital Expenditures, because the contribution of the Balancing Fund, namely the General Allocation Fund and the Special Allocation Fund, is relatively small, meaning that the dependence on the Central Government is small,so the conclusion is that the higher the Regional Original Revenue, the greater the authority of the regional government in implement policies so that the region can be independent.

Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019

2021 ◽  
Vol 2 (1) ◽  
pp. 30-38
Author(s):  
La Ode Abdullah
Keyword(s):  
Growth Rate ◽  
Data Collection ◽  
Ground Water ◽  
Qualitative Method ◽  
Tax Revenue ◽  
Tax Collection ◽  
Collection Method ◽  
Street Lighting ◽  
Qualitative And Quantitative ◽  
Local Taxes

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PEKALONGAN

2020 ◽  
Vol 17 (1) ◽  
pp. 49
Author(s):  
Rizka Ariyanti ◽  
Singgih Setiawan ◽  
Nur Cahyati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Tax Revenue ◽  
Contribution Ratio ◽  
Literature Study ◽  
Local Revenue ◽  
Descriptive Research ◽  
Study Techniques ◽  
Descriptive Method

The purpose of this study was to determine the effectiveness and contribution of advertisement tax revenue to local revenue in Pekalongan Regency in 2014-2018. This study uses secondary data obtained from the Regional Financial Management Agency of Pekalongan Regency.The research method used is descriptive method and data collection techniques. Observations were made using observation, interview, documentation and literature study techniques. The method in this study uses qualitative and descriptive research types.The results of this study indicate that the effectiveness of advertisement tax revenue during the period 2014 - 2018 has a ratio of more than 100% so it can be said to be very effective. The contribution of advertisement tax to Pekalongan Regency's Regional Revenue (PAD) during the period 2014 - 2018 with the contribution ratio is still below 10% so it is said to be very less. Keywords       : Effectiveness, Contribution, Original Regional Revenue

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