scholarly journals PENGARUH REALISASI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP REALISASI PENDAPATAN ASLI DAERAH (PAD) KOTA CILEGON TAHUN 2014-2018

2020 ◽  
Vol 3 (1) ◽  
pp. 24-41
Author(s):  
Sev Rahmiyanti ◽  
Didit Prasetyo
Keyword(s):  
Time Series ◽  
User Fees ◽  
Tax Revenue ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Positive Effect

This research was conducted to determine the effect of local taxes and levies on local revenue. This study uses data on the realization of the Regional Expenditure Budget and is devoted to the data on the realization of the revenue of the original region of Cilegon which was taken over a period of five years, starting from 2014 until 2018. The data was obtained from the Badan Pengelolaan Keuangan dan Aset Kota Cilegon with the type of data used is time series data.The results of this study indicate the effect of local tax revenue and regional retribution in the city of Cilegon have a positive effect simultaneously on the increase of local revenue with a magnitude of influence of 94.8%, while partially local tax and regional levies have different influences in influencing local revenue. It can be concluded that regional taxes have a significant effect on local own-source revenues while regional user fees do not have a significant effect on regional own-source revenues.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PADA PEMERINTAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 19 (6) ◽  
Author(s):  
Denny G. Lumy ◽  
Paulus Kindangen ◽  
Daisy S.M. Engka
Keyword(s):  
Regression Analysis ◽  
State Government ◽  
Total Population ◽  
National Development ◽  
Standard Of Living ◽  
Tax Revenue ◽  
Local Revenue ◽  
Local Taxes ◽  
The Government ◽  
Positive Effect

ABSTRAKPembangunan nasional bertujuan untuk mewujudkan masyarakat yang adil dan makmur melalui peningkatan taraf hidup, kecerdasan dan kesejahteraan seluruh rakyat. Dalam pelaksanaan pembangunan nasional tersebut tidak terlepas oleh adanya pembangunan daerah. Sehingga dalam proses memperlancar pembangunan nasional diperlukan anggaran dari pemerintah negara yang diperoleh dari pemungutan pajak daerah. Untuk itulah pemerintah terus berupaya menggali setiap potensi yang bisa digunakan untuk meningkatkan dan mengoptimalkan penerimaan daerah. Tujuan penelitian ini untuk menganalisis jumlah penduduk, PDRB dan inflasi terhadap pajak daerah. Penelitian ini mengguakan analisis regresi berganda. Hasil penelitian Jumlah penduduk berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. PDRB berpengaruh positif terhadap penerimaan pajak daerah. Inflasi berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. Kata Kunci    : Jumlah Penduduk, PDRB, Inflasi dan Pajak Daerah ABSTRACTNational development aims to create a just and prosperous society through the improvement of standard of living, intelligence and prosperity of all people. In the implementation of national development is not separated by the existence of regional development. So in the process of expediting the national development required the budget of the state government obtained from the collection of local taxes. For this reason the government continues to explore every potential that can be used to improve and optimize local revenue. The purpose of this study to analyze the population, GRDP and inflation of local taxes. This research uses multiple regression analysis. Result of research Number of population have positive and significant effect to local tax revenue. PDRB has a positive effect on local tax revenue. Inflation has a positive and significant impact on local tax revenues. Keywords: Total Population, GRDP, Inflation and Local Taxes

scholarly journals ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
. Prety ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Research Method ◽  
Regional Autonomy ◽  
Know How ◽  
Local Revenue ◽  
Local Taxes ◽  
Original Region ◽  
The City ◽  
Average Contribution

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes

scholarly journals ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meivi M. Kaunang ◽  
Lintje Kalangi ◽  
Treesje Runtu
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
City Government ◽  
Business Service ◽  
Operational Procedure ◽  
Local Revenue ◽  
Local Taxes ◽  
Qualitative Descriptive ◽  
The City ◽  
General Service

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

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.

scholarly journals PENGARUH PRODUK DOMESTIK BRUTO DAN SBI TERHADAP PENERIMAAN PAJAK DI INDONESIA

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Rahmanta Ginting
Keyword(s):  
Time Series ◽  
Research Result ◽  
Least Square ◽  
Domestic Product ◽  
Tax Revenue ◽  
Ordinary Least Square ◽  
Independent Variables ◽  
Dependent Variables ◽  
Negative Effect ◽  
Positive Effect

The research to analyse effect net domestic product and SBI on tax revenue in Indonesia with independent variables  net domestic product and SBI also dependent variables tax revenue. Data is a time series between 1981 - 2010 with ordinary least square (OLS) and the model of formula used is multiply linier regression.  The research result shows that net domestic product gives a positive effect and significant on tax revenue in Indonesia on 99% level. While SBI has a negative effect and significant on tax revenue in Indonesia on 90% level.

scholarly journals Homicides during the Barranquilla Carnival, Colombia: A 10 Year Time-Series Analysis

2019 ◽  
Vol 17 (1) ◽  
pp. 35
Author(s):  
Jhon Albert Guarin-Ardila ◽  
Rossycela Montero-Ariza ◽  
Claudia Iveth Astudillo-García ◽  
Julián Alfredo Fernández-Niño
Keyword(s):  
Time Series ◽  
Young Adults ◽  
Time Series Analysis ◽  
Fixed Effects ◽  
Weather Variables ◽  
Men And Women ◽  
The Third ◽  
Fixed Effects Models ◽  
The City ◽  
Positive Effect

Homicides are currently the third leading cause of death among young adults, and an increase has been reported during holidays. The aim of the present study was to explore whether an association exists between Carnival in Barranquilla, Colombia, and an increase in homicides in the city. We used mortality records to identify the number of daily homicides of men and women throughout the week of Carnival, and we compared those with records from all of standard days between 1 January 2005 and 31 December 2015. Conditional fixed-effects models were used, stratified by time and adjusted by weather variables. The average number of homicides on Carnival days was found to be higher than on a standard day, with an OR of 2.34 (CI 95%: 1.19–4.58) for the occurrence of at least one male homicide per day during Carnival, and 1.22 (CI 95%: 1.22–7.36) for female homicides, adjusted by weather variables. The occurrence of homicides during Carnival was observed and was similar to findings for other holidays. Given that violence is a multifactorial phenomenon, the identification of the factors involved serves as a basis for evaluating whether current strategies have a positive effect on controlling it.

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals Analisis Realisasi Penerimaan Pajak Reklame dan Pengaruhnya Terhadap Pendapatan Asli Daerah Kabupaten Batang Hari Periode 2006-2015

2019 ◽  
Vol 3 (1) ◽  
pp. 76
Author(s):  
Sri Rosmawati ◽  
Fadhila Rizqiah
Keyword(s):  
Tax Revenue ◽  
Research Results ◽  
Determination Coefficient ◽  
Local Revenue ◽  
Positive Effect

This research was conducted to find out how the development of Batang Hari Regency Advertising Tax revenue, how the Development of Batang Hari Regency's Original Revenue, and how the Effect of Advertisement Tax Receipts Against the Local Revenue of Batang Hari Regency for the period 2006-2015. Research results show (1) Development of Batang Hari Regency advertisement tax receipts for 2006-2015 The most significant increase in percentage occurred in 2010, which was 46.34%. (2) The development of the original revenue of the Batang Regency in 2006-2015 experienced fluctuations. Realization of the largest Revenue of Regional Original Revenue was achieved in 2014. (3) Admission of Advertising Taxes had a positive effect on the Local Revenue of the Batang Hari Regency. When the Advertising Tax is deemed constant, the Regional Original Income is 146,218,304. Every increase in Advertising Tax revenue will increase Regional Original Income by 8 percent. The determination coefficient (R2) is 0.547. This figure shows that the Regional Original Income is influenced by sebaar Advertising Taxes 54.7 percent. While the remaining 45.3 percent is influenced by other variables not used in this study.

scholarly journals PENGARUH KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DI WILAYAH KOTA BATAM TAHUN 2012-2014 (Studi Kasus Dinas Pendapatan Asli Daerah di Kota Batam)

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Aznedra Aznedra
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Field Research ◽  
Tax Revenue ◽  
Local Revenue ◽  
Library Research ◽  
Analysis Technique ◽  
The City

Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di Kota Batam tahun 2012-2014. (2) Untuk mengetahui pengaruh kontribusi penerimaan pajak terhadap pendapatan asli daerah di wilayah kota Batam tahun 2012-2014. (3) Untuk mengetahui pengaruh kontribusi penerimaan perpajakan pajak hotel dan restoran secara bersama terhadap pendapatan di Kota Batam pada tahun 2012-2014. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah laporan realisasi pajak hotel dan pajak restoran tahun 2012-2014. Teknik pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) pajak hotel variabel parsial namun tidak berpengaruh signifikan terhadap pendapatan. (2) pajak restoran sebagian berpengaruh signifikan terhadap pendapatan dan (3) pajak atas pajak hotel dan restoran berpengaruh secara signifikan terhadap pendapatan,Kata kunci: kontribusi pajak hotel, kontribusi pajak restoran, pendapatan daerah.The purpose of this research is (1) To know the effect of the contribution of tax revenue to local revenues hotel in the city of Batam years 2012-2014. (2) To determine the influence of the contribution of tax revenue to local revenue restaurants in the city area of Batam years 2012-2014. (3) To determine the influence of the contribution of tax revenue the hotel and restaurant taxes jointly on revenue in the city of Batam in 2012-2014.This type of research used in this research is quantitative research. The population of this study is the report on the realization of hotel tax and restaurant tax years 2012-2014. Data collection techniques used is a library research and field research. The analysis technique used is multiple regression analysis. The results showed that (1) partial variable hotel tax but not significant effect on revenue. (2) partially restaurant tax significant impact on revenue and (3) the tax on hotel and restaurant taxes jointly significant impact on revenue, Keywords: hotel tax contribution, restaurant tax contribution, local revenue

scholarly journals Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi dan Kemiskinan di Provinsi Nusa Tenggara Timur

Telaah Bisnis ◽  
2017 ◽  
Vol 17 (2) ◽  
Author(s):  
Marianus Manek ◽  
Rudi Badrudin
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Cross Sectional ◽  
Local Revenue ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Equalization Fund ◽  
Positive Effect

Abstract This study aims to analyze the influence of local revenue and equalization fund on the economic growth and the poverty of regencies/cities in the East Nusa Tenggara Province. Sample in this study consists of 21 regencies/cities in the East Nusa Tenggara Province. The type of data used in this study is secondary data, time series and cross-sectional data of regencies/cities since 2007 to 2016. Data are examined by using SEM-based variant named WarpPLS. The results of this study indicate that the local revenue had significant positive effect on economic growth, local revenue had significant negative effect on poverty, equalization fund had no significant negative effect on economic growth and poverty, and economic growth had no significant nega­tive effect on poverty.

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