scholarly journals Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency

Author(s):  
Erwin Momongan ◽  
Itje Pangkey ◽  
Jeane Langkai

The purpose of this study is to analyze the contribution of  Rural and Urban Land and Building Tax (PBB-P2) to Minahasa Regency Regional Revenue, the determinant factor of PBB-P2 revenue which has the most tax objects/subjects but has not contributed to Minahasa Regency Locally-generated revenue (PAD) and Strategies in seeking PBB-P2 in Minahasa Regency to provide real contribution to local revenue. This research method includes a qualitative approach and a quantitative approach to the BPPRETDA case study method. SWOT-Quadrant Analysis. The results of quadrant 1 position score 0.29 external opportunities & 0.12 internal strengths. Progressive action, the SO matrix is recommended by BPPRETDA to increase (NJOP & tax rate 0.3%), increase (officer education, facilities & tax revenue sharing), and collect PBB-P2 data. Potential Determination of Rp.134,128,478,400,- (11% Regional Revenue). It is necessary to determine the (Selling Value of Tax Object (NJOP) of land and buildings to be increased to near market prices with office work and field inspections and to support education, training for officers is needed to continue to be carried out in collaboration with the Ministry of Finance or independently by the Regional Government.

2013 ◽  
Vol 6 (2) ◽  
pp. 103-121
Author(s):  
Othman Karim Mohammed

The concept of the case study "comprehensive framework planning" is crucial to consider it encompasses a number of important issues relevant to rebuild and develop the Iraqi Kurdistan– especially the countryside- after miss-failure of the regional government to master the reconstruction and development problem, of which three major interconnected issues that of integration, coordination and sustainable development. It begins to produce connections of integrated governance, spatial integration, and sustainability to those of very local- and regional-based needs. Accordingly, it specifies the root causes the entire accumulated-chronically problems in both rural and urban areas and worked out the related solutions in form of a "frame work planning", within which the interconnected sphere, of Agriculture, industry, environment impacts, housing and related infrastructures integrated.  Then the study assumes that most of the reasons that have led to miss-failure of the regional governments lie in the miss-definition the problem itself that results in the sporadic, disintegrated, disjointed manner of planning actions of institutions that involved directly or indirectly in rehabilitation and development affair of the region. In addition to this, the development problem is still seeing to be as if the provision of housing only.


2020 ◽  
Vol 6 (1) ◽  
pp. 52-67
Author(s):  
Andi Andi ◽  
Ansyari Mone ◽  
Adnan Ma'ruf

The purpose of this study was to explore the Management of Local Revenue (PAD) in Kabupaten Bima in accordance with Law No. 33 of 2004 concerning the Regional Government in managing its own household. Type of qualitative research.Type of case study research. Data collection techniques are interviews, observation and documentation. The results of the study were that the management of PAD through planning, implementing and controlling taxes. while the strategy of increasing regional taxes and levies through identification and inventory of value and potential of regional assets, the existence of regional asset SIMs, asset supervision and involvement of internal auditors.Keywords: management of PAD, strategies for increasing PAD ABSTRAKTujuan penelitian ini adalah untuk mendalami Pengelolaan Pendapatan Asli Daerah (PAD) di Kabupaten Bima sesuai dengan Undang-undang No. 33 Tahun 2004 tentang Pemerintah Daerah dalam mengurus rumah tangganya sendiri. Jenis penelitian kualitatif. Tipe penelitian studi kasus. Teknik pengumpulan data yaitu wawancara, observasi dan dokumentasi. Hasil penelitian bahwa pengelolaan PAD melalui Perencanaan, pelaksanaan dan pengendalian pajak. Sementara strategi peningkatan pajak dan retribusi daerah melalui Identifikasi dan inventarisasi nilai dan potensi aset daerah, adanya SIM aset daerah, pengawasan aset dan pelibatan auditor internal.Kata Kunci: pengeloaan PAD, strategi peningkatan PAD


2018 ◽  
Vol 4 (2) ◽  
pp. 130
Author(s):  
Fitriani Hatta ◽  
Dewi Amalia

According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3  is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %,  it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually.  The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Sri Wahyu Handayani

Implementation of Law Number 28 Year 2009 About Local Taxes and Levies and Qanun of Nagan Raya Regency Number 13 Year 2011 About Land Tax Rural and urban sector buildings have regulated the tax system of rural and urban land building taxes that were originally a central tax now become tax region, this is a form of follow-up of regional autonomy and existing fiscal decentralization. The result of the tax management 100% (one hundred percent) goes to the local treasury so that there is no more tax revenue sharing to the central government. One of the supporting aspects of success is through community participation. This study aims to determine how the role of government in every process of making policy, strategy, communication dispute resolution and role as therapy in society. This research uses qualitative descriptive method, based on the data obtained from the results of this study is described with the sentence according to the category to conclude, the data in the form of observation, interview and documentation.The results of this study indicate that the role of local government to increase the participation of the people paying the rural and urban land tax building is done through efforts such as improving the tax and retribution services through the simplification of administrative systems and procedures, raising public awareness through socialization approach, impose a 2% penalty per month for taxpayers who are late in paying taxes on PBB-P2, improving the quality of employees or tax collectors, improving and structuring the procedures of the financial administration system to prevent errors, leaks or deviations from the use of funds thereby through efforts made by the Regional Government Nagan Raya District is running well. This can be proven through data obtained by researchers through the Regional Finance Management Agency of Nagan Raya District, the increase of the number of taxpayers and the UN-P2 revenue from 2014-2016 in Nagan Raya District.Keywords : The role, local government, public participation, tax land sector buildingrural and urban areas


2018 ◽  
Vol 10 (8) ◽  
pp. 2632 ◽  
Author(s):  
Lei Fang ◽  
Yingjie Wang

Rapid urbanization in China has blurred the boundaries between rural and urban areas in both geographic and conceptual terms. Accurately identifying this boundary in a given area is an important prerequisite for studies of these areas, but previous research has used fairly simplistic factors to distinguish the two areas (such as population density). In this study, we built a model combining multi-layer conditions and cumulative percentage methods based on five indicators linking spatial, economic, and demographic factors to produce a more comprehensive and quantitative method for identifying rural and urban areas. Using Xi’an, China as a case study, our methods produced a more accurate determination of the rural-urban divide when compared to data from the National Bureau of Statistics of the People’s Republic of China. Specifically, the urbanization level was 3.24% lower in the new model, with a total urban area that was 621.87 km2 lower. These results were checked by field survey and satellite imagery for accuracy. This new model thus provides local governments and other interested parties a theoretical and technological foundation for more accurate rural/urban planning and management in the future.


2019 ◽  
Vol 5 (2) ◽  
pp. 62
Author(s):  
Fatwa Wati ◽  
Mursyidin Mursyidin ◽  
Vellayati Hajad

Implementation of the Republic of Indonesia's Minister of Trade Regulation regarding the presence of modern shops such as Indomaret in Meulaboh City, West Aceh Regency, which has an impact on the large number of Indomarets and disrupts the existence of traditional shops owned by local communities. This study used a qualitative method through a case study approach with key informants as Head of Trade at the Trade Office, Head of Services and Licensing Staff of the One-Stop Integrated Investment and Services Office (DPMPTSP), Secretary of the West Aceh Traders Association, Modern Shop Employees ( Indomaret), Traditional Traders / Grocer and Community Traders. The results of this study indicate that the implementation of the Permendagri issuance, especially related to structuring guidelines and fostering of traditional markets, shopping centers and modern shops carried out by the Regional Government of West Aceh Regency has not been fully effective, it is due to the absence of derivative policies governing further related the establishment of modern markets such as Indomaret, and in the implementation there is also communication and non-coordination between the two parties implementing the policy. Aside from having positive impacts such as increasing local revenue tax, Indomaret's presence also has a negative impact because it increasingly marginalizes and even kills merchant businesses in traditional shops due to shifts in consumer habits, distance or adjacent positions between modern and traditional stores.


TAPPI Journal ◽  
2012 ◽  
Vol 11 (10) ◽  
pp. 9-17
Author(s):  
ALESSANDRA GERLI ◽  
LEENDERT C. EIGENBROOD

A novel method was developed for the determination of linting propensity of paper based on printing with an IGT printability tester and image analysis of the printed strips. On average, the total fraction of the surface removed as lint during printing is 0.01%-0.1%. This value is lower than those reported in most laboratory printing tests, and more representative of commercial offset printing applications. Newsprint paper produced on a roll/blade former machine was evaluated for linting propensity using the novel method and also printed on a commercial coldset offset press. Laboratory and commercial printing results matched well, showing that linting was higher for the bottom side of paper than for the top side, and that linting could be reduced on both sides by application of a dry-strength additive. In a second case study, varying wet-end conditions were used on a hybrid former machine to produce four paper reels, with the goal of matching the low linting propensity of the paper produced on a machine with gap former configuration. We found that the retention program, by improving fiber fines retention, substantially reduced the linting propensity of the paper produced on the hybrid former machine. The papers were also printed on a commercial coldset offset press. An excellent correlation was found between the total lint area removed from the bottom side of the paper samples during laboratory printing and lint collected on halftone areas of the first upper printing unit after 45000 copies. Finally, the method was applied to determine the linting propensity of highly filled supercalendered paper produced on a hybrid former machine. In this case, the linting propensity of the bottom side of paper correlated with its ash content.


2020 ◽  
Vol 8 (2) ◽  
pp. 339-369
Author(s):  
David Romano

The analysis presented here offers a possible framework for understanding when sub-state actors behave prudently and more strategically in their foreign relations, and when other priorities might instead heighten the chances of seemingly irrational, erratic, or dangerous, foreign policies. Using a case study of the Kurdistan Regional Government of Iraq to illustrate the argument, the author attempts to show how “regime consolidation” plays a key role in allowing such actors to prioritise policies aimed at grappling with external challenges, threats and opportunities. Internally legitimate, consolidated regimes can better present “one face” to the outside world and behave more strategically in the international arena.  Political systems lacking consolidation or internal legitimacy, in contrast, turn to the external environment in search of resources to help them with domestic threats and challenges. This may lead to seemingly erratic, unpredictable and risky foreign policies on their part. Abstract in Kurmanji Aktorên bin-dewletî û girtina rîskên siyaseta derve: Hikûmeta Herêma Kurdistanê ya Iraqê Analîza ku li vir hatiye pêşkêşkirin çarçoveyeke muhtemel ji bo fehmkirina demên ku aktorên bin-dewletî di têkiliyên xwe yên derve de bi hişyarî û stratejîk tevdigerin û demên di dewsê de pêşkiyên din şansên siyaseta derve yên xeternak, guherbar û îrrasyonel didine ber xwe. Bi bikaranîna mînaka Hikûmeta Herêma Kurdistanê ya Iraqê nivîskar hewl dide ku nîşan bide ka çawa “xurtkirina rejîmê” roleke serekî dilîze di destûrdana van aktoran de ku pêşekiyê bidin polîtîkayên ku bi dijwarî, tehdît û talûkeyên derve bigre. Rejîmên di hundir de meşrû û xurt dikarin baştir “rûyekî” nîşanê cîhana derve bidin û di qada navneteweyî de bêhtir stratejîk tevbigerin. Lê belê sîstemên siyasî yên ne xurt û di hundir de ne meşrû jî berê xwe didin derdora derve di lêgerîna çavkaniyan de da ku alîkariya wan bikin ji bo talûke û zehmetiyên hundirîn. Ev dikare bibe sedem ku ew polîtîkayên derveyî yên birîsk, netexmînbar û hevnegir ên berçav bigrin ji aliyê xwe ve. Abstract in Sorani Ektere dewllete lawekeyyekan û xoleqerey metrisî danî syasetî derewe: hkumetî herêmî kurdistanî ‘êrraq Ew şîkaryaney lêreda amadekrawn , çwarçêweyekî guncaw pêşkeş dekat bo têgeyiştin lewey le katêkda ektere dewllete lawekîyekan beşêweyekî wiryayane û sitratîjyanetir le peywendîyekanî derewey xoyanda hellsukewt deken, we katêkîş ewlewîyetekanî tir renge şansî ewey le rukeşda wek syasetî derekî na'eqllanî, namo, yan trisnak derdekewêt berizbkatewe. Hkumetî herêmî kurdistanî 'êraq wek keysî twêjînewe bekarhatuwe bo rûnkirdnewey ew argumêntey ke nûser hewll dedat nîşanî bdat çon “ptewkirdnî rjêm” rollêkî serekî debînêt le rêgedan bew core ekterane bo ewey ew syasetane bkate ewlewîyet ke amanc lêy berberekanêy allingarîy û hereşe û derfete drekîyekane. Ew rjêmaney ke şer'îyetî nawxoyyan heye û çespawn baştir detwanin “yek rûîy” pîşanî dinyay derewe bken û le meydanî nêwdewlletîşda sitratîjyanetir hellsukewt bken. Bepêçewanewe, ew sîsteme syasyaney ke neçespawn û şer'îyetî nawxoyyan kurtidênêt, le gerran bedway serçawekanda rû le jîngey derekî deken bo ewey yarmetîyan bda le herreşe û allingarîye nawxoyyekan. Eme lewaneye wabkat ke ew syasete derekîyaney ke be namo, pêşbînî nekraw û metrisîdar derdekewn le terefî ewanewe bêt. Abstract in Zazaki Faîlê bindewletkî û rîskgêrîya sîyasetê teberî: Hukmatê Herêmê Kurdîstanî yê Îraqî   No analîzê tîyayî seba fehmkerdişê wextê ke faîlê bindewletkîyî têkilîyanê xo yê teberî de bitedbîr û hîna zaf stratejîk hereket kenê û wexto ke herinda ci de prîorîteyê bînî asayîş ra gore îhtîmalê polîtîkayanê teberî yê bêmantiq, bêqerar yan zî xeternakan kenê zêde, ci rê çarçewayêka potansîyele pêşkêş keno. Bi xebata nimûneyî yê Hukmatê Herêmê Kurdîstanî yê Îraqî no arguman nîşan dîyeno. Nuştox wazeno bimusno ke “konsolîdasyonê rejîmî” senî rolêko sereke gêno ke tede kerdoxanê winasîyan rê destûr dîyeno ke polîtîkayanê xo yê çareserkerdişê zehmetî, tehdîd û îmkananê teberî prîorîtîze bikerê. Eke zere de meşrû yê, rejîmê kondolîdekerdeyî eşkenê xo bi “yew rî” teber rê bimusnê û sahneya mîyanneteweyîye de hîna zaf stratejîk hereket bikerê. Heto bîn ra, sîstemê sîyasîyî ke tede konsolîdasyon yan zî meşrûîyetê zereyî çin ê, ê xo çarnenê dorûverê xo yê teberî ke seba helkerdişê tehdîd û zehmetîyanê zereyî ro çimeyan bigêre. No seba înan beno ke bibo sebebê polîtîkayanê teberî yê bêqerar, nevervînbar û rîzîkodaran.


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