scholarly journals Analisis Kontribusi Retribusi Pariwisata Terhadap PAD Sebelum Dan Sesudah Pandemi Covid-19

2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Nina Purwaningsih

The research carried out is a study of the level of retribution contributions from the tourism sector to Local Revenue before and after the Covid-19 pandemic. This research was conducted in the tourism sector in Magelang Regency. This study was carried out to know the level of contribution of the tourism sector retribution to local revenue before and after the Covid-19 pandemic in the Magelang Regency government. This research is descriptive quantitative research. The data used are secondary data obtained from BPPKAD Magelang Regency, BPS Magelang Regency, and DISPARPORA Magelang Regency. The results showed a decrease in the contribution of retribution for recreation and sports to Local Revenue receipts after the Covid-19 pandemic. The contribution of retribution for recreation and sports to Local Revenue in 2019 shows a figure of 1.38%, while in 2020 it shows a figure of 0.50%. This figure shows a decrease in the contribution of levies for recreation and sports after the Covid-19 pandemic. This happened because of social restrictions in the community which in the end resulted in a decrease in tourism sector income and the number of visitors to tourist objects in Magelang Regency. Keywords: Retribution For Recreation And Sports, Local Revenue, Covid-19

2019 ◽  
Vol 2 (2) ◽  
pp. 26-33
Author(s):  
Andryan Setyadharma ◽  
Adi Kurniawan Sujatmiko

increasing regional revenue. For a region with limited potential of its’ natural resources it will be a challenge in an attempt to maximize the potential of the region. One of the effort to maximize the regional revenue is by optimizing potential in the tourism sector. Types of data in this research are secondary data such as tourist numbers, consumer price index, General Allocation Grant, and Local Revenue of Wonosobo Regency. The analytical tool is multiple regression analysis with statistical tests and classical assumption. This research aimed to understand the effect of the number of visits tourist, consumer price index, and General Allocation Grant against the Local Revenue of Wonosobo Regency from 2015 to 2017. The results of the regression processing of short-term models show that the consumer price index variable has a significant effect on Regional Original Income with a probability value of 0.0090 smaller than the real level α = 5%. While the variable number of visitors and General Allocation Funds did not have a significant effect on Regional Original Income with a probability value greater than the real level α = 5%.


KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD


2022 ◽  
Vol 4 (4) ◽  
pp. 1050-1068
Author(s):  
Imam Khulwani ◽  
Risal Rinofah ◽  
Pristin Prima Sari

This study aims to determine the effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, partially and simultaneously effecting Capital Expenditures in Regencies/Cities in the Province of the Special Region of Yogyakarta (DIY) in 2016-2020. The type of research used is the type of quantitative research. Secondary data obtained from the website (http://www.djpk.kemenkeu.go.id). In this study, it was analyzed using descriptive analysis and multiple linear regression analysis and processed with SPSS version 25. The results of this study indicate that partially: the Regional Original Income (PAD) variable has a partial effect on Capital Expenditures in 4 regencies and 1 city in the Special Region of Yogyakarta (DIY), the General Allocation Fund (DAU) does not partially affect Capital Expenditures. , the Special Allocation Fund (DAK) has an effect on Capital Expenditures in 4 districts and 1 city in the Province of the Special Region of Yogyakarta (DIY). Meanwhile, simultaneously: Variables of Local Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) simultaneously have a significant effect on Capital Expenditures in 4 districts and 1 city in the Special Region of Yogyakarta (DIY). ) with the period 2016-2020. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure.


1970 ◽  
Vol 12 (2) ◽  
pp. 51-72
Author(s):  
Jean Natawigena ◽  
Fitra Oliyan

This final project aims to analyze the comparison of financial performance of non-bank go public companies listed on the IDX in 2012 before and after the acquisition. This research is quantitative research. The study was conducted using financial ratios, namely: ROE (Return On Equity), DER (Debt to Equity Ratio), EPS (Earning Per Share), TATO (Total Asset Turn Over), CR (Current Ratio), EVA (Economic Value Added), and MVA (Market Value Added). Measurement of financial performance in each company uses secondary data. The population in this study were all companies listed on the IDX that had made acquisitions, and the company announced its acquisition activity in 2012. The method in taking this study using purposive sampling, so that there were eight companies included in the criteria of this study, then the period of observation is 2011-2014. The test tool used is the SPSS version 20. The results of the study using one sample paired t test showed that the companies that acquired did not have differences in ROE, DER, EPS, TATO, CR, EVA and MVA before and after the acquisition.


2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Lalu Hendra Wijaya

Abstract. This study aims to analyze the economic development of the West Nusa Tenggara Province with the existence of halal tourism. It is expected that the halal tourism is able to support the economic development of the province. This is a quantitative research, using secondary data from the Central Statistics Agency (BPS) among others. The analysis tool used is SPSS. The results show that halal tourism has considerable potential as one of the leading sectors that can support the regional economy. The progress of the tourism sector in the West Nusa Tenggara Province is marked by the increase in the number of foreign and domestic tourist visits every year.Keywords: Economic Growth, Halal Tourism, West Nusa Tenggara Abstrak. Penelitian ini bertujuan untuk mengetahui perkembangan atau pertumbuhan ekonomi Provinsi Nusa Tenggara Barat dengan adanya pariwisata halal sehingga mampu menopang perekonomian regional provinsi. Penelitian ini menggunakan pendekatan kuantitatif, dengan data sekunder yang di antaraya berasal dari Badan Pusat Statistik (BPS). Alat analisis yang digunakan adalah SPSS. Hasil penelitian menunjukkan bahwa Pariwisata halal memiliki potensi yang cukup besar sebagai salah satu sektor unggulan yang dapat menopang ekonomi daerah. Kemajuan sektor pariwisata di Provinsi NTB ditandai dengan meningkatnya angka kunjungan wisatawan mancanegara dan nusantara setiap tahunnya.Kata kunci: Pertumbuhan Ekonomi, Wisata Halal, Nusa Tenggara Barat


2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Nida Nur Hidayah ◽  
Budi Susetyo ◽  
Yanti Puji Astutie

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000.  Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.


2019 ◽  
Vol 9 (1) ◽  
pp. 51-56
Author(s):  
Herman Diartho Cahyo

This research is a Descriptive research which aims to find out how much the level of labor elasticity of tourism subsector in Lumajnag regency, to know contribution of tourism subsector to local revenue (PAD) in Lumajang Regency, and to know the growth of labor absorption in tourism sector in Lumajang regency. The type of data used in this research is secondary data in the form of time series data with the object of research on the tourism subsector in Lumajang District and data obtained from the Department of Tourism, Department of Manpower and Dinas revenue Lumajang District in 2011-2017. Data analysis method used in this research is elasticity and proportion analysis. The results of this study indicate that the ability of the tourism subsector is not much in the absorption of labor that is equal to -1.49 percent of the number of workers who have worked or categorized as inelastic. In addition, the tourism subsector also did not contribute a considerable amount during the period of 2011-2017 to the Regional Original Income of Lumajang Regency which averaged only 1.41 percent. Overall contribution or contribution given by the tourism sector from year to year during the period 2011-2017 tends to decrease.


Riset ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 389-401
Author(s):  
Jan Horas Veryady Purba ◽  
Ritha Fathiah ◽  
Steven Steven

The tourism is one of the strategic sectors and has an important role as a source of foreign exchange and encourages national economic growth. Since March 2020, the Covid-19 pandemic has begun to enter Indonesia, and the cumulative infection curve has not sloped, and is still increasing exponentially until now. This phenomenon has resulted in a contraction in the Indonesian economy or created negative economic growth, as well as creating very bad conditions for the tourism sector in Indonesia. This study aims to examine the influence of the Covid-19 pandemic on tourism and its implications for economic growth in Indonesia. The data used are quarterly time series data before and after the Covid-19 Pandemic (2018-2020). This study uses a regression equation model that is estimated by using ordinary least square (OLS). Secondary data used are data air transport and hotel accommodation, as a proxy for tourism variables. The results show that the Covid-19 Pandemic has a negative effect on Indonesian tourism, and has negative implications for Indonesia's GDP. From the simulation results, the findings of this study also calculate the amount of potential lost in the Turism and Indonesian economy during the Covid-19 Pandemic.


2019 ◽  
Vol 2 (1) ◽  
pp. 151
Author(s):  
Muhammad Rois Muchlisin ◽  
Nining Purnamaningsih ◽  
Dwi Juwarni

This study aims to analyze: 1) Contributions and Growth of Tourism Object Levies on Nganjuk Regency Original Revenue in 2014-2018. 2) Contributions and Growth of Hotel and Restaurant Taxes on Nganjuk Regency Original Revenue for 2014-2018. 3) Contributions and Growth of Tourist Retribution on Local Revenue of Nganjuk Regency in 2014-2018. 4) Contribution and Growth of Tourism Sector Levies to Nganjuk Regency Original Revenue in 2014-2018. The type of research used in this study is descriptive quantitative. The analytical method used is descriptive. The types and sources of data use a quantitative approach with secondary data in the form of a time series with the observation period 2014 - 2018. The results show that: 1) There is a positive contribution between the Retribution of Tourism Objects to the Regional Income of Nganjuk Regency in 2014 - 2018 of 0.0060% growth of 0,0007%. 2) There is a positive contribution between the Hotel and Restaurant Taxes for the Ngapuk Regency's Original Regional Accounts for the year 2014 - 2018 amounting to 0.55% and growth of 0.16%. 3) There is a positive contribution between Tourist Retribution for the Regional Original Accountants of Nganjuk Regency in 2014 - 2018 amounting to 0.49% and growth of -0.042%. 4) There is a positive contribution between the acceptance of the Tourism Sector to the Nagpur District's Original Regional Accounts for 2014-2020 at 1.05% and growth at 0.13%.  Penelitian ini bertujuan untuk menganalisis: 1) Kontribusi dan Pertumbuhan Retribusi Obyek Wisata terhadap Pendapatan Asli Daerah Kabupaten Nganjuk tahun 2014-2018. 2) Kontribusi dan Pertumbuhan Pajak Hotel dan Restoran terhadap Pendapatan Asli Daerah Kabupaten Nganjuk tahun 2014-2018. 3) Kontribusi dan Pertumbuhan Retribusi Wisatawan terhadap Pendapatan Asli Daerah Kabupaten Nganjuk tahun 2014-2018. 4) Kontribusi dan Pertumbuhan Retribusi Sektor Pariwisata terhadap Pendapatan Asli Daerah Kabupaten Nganjuk tahun 2014-2018. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Metode analisis yang digunakan satatistik deskriptif. Jenis dan sumber data menggunakan pendekatan kuantitatif dengan data sekunder berupa deret waktu dengan periode pengamatan 2014 – 2018. Hasil penelitian menunjukkan bahwa: 1) Ada Kontribusi positif antara Retribusi Obyek Wisata terhadap Pendapatan Asli Daerah Kabupaten Nganjuk tahun 2014 – 2018 sebesar 0,0060% dan pertumbuhan sebesar 0,0007%. 2) Ada Kontribusi positif antara Pajak Hotel dan Restoran terhadap Pendapata Asli Daerah Kabupaten Nganjuk tahun 2014 – 2018 sebesar 0,55% dan pertumbuhan sebesar 0,16%. 3) Ada Kontribusi positif antara Retribusi Wisatawan terhadap Pendapata Asli Daerah Kabupaten Nganjuk tahun 2014 – 2018 sebesar 0,49% dan pertumbuhan sebesar -0,042%. 4) Ada Kontribusi positif antara penerimaan Sektor Pariwisata terhadap Pendapata Asli Daerah Kabupaten Nganjuk tahun 2014 – 2018 sebesar 1,05% dan pertumbuhan sebesar 0,13%.


Author(s):  
Novia Dian Larasati ◽  
Yuli Agustina ◽  
Lulu Nurul Istanti ◽  
Trisetia Wijijayanti

This research aims to determine whether there are differences in the company's financial performance before and after merger and acquisition are conducted. The design of this researchis quantitative research. This research was conducted on the listing company in the Indonesian Stock Exchange 2010-2014. The data source was obtained from secondary data; the data obtained from the financial conditionments. The total final samples used were 24 companies by usingpurposive sampling method. The data used were analyzed using the Wilcoxon Signed Ranked Test. The results of this research indicate that current ratio (CR),debt to equity ratio (DER),net profit margin(NPM),price earnings ratio (PER), total asset turnover (TATO) had no significant difference on the company before and after merger and acquisitionon the listing company in the Indonesian Stock Exchange (merger and acquisitionof 2010-2014).


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