scholarly journals KOMPARASI PENERIMAAN PAJAK DAERAH KOTA DAN KABUPATEN DI INDONESIA SETELAH BERLAKUNYA UNDANG-UNDANG PAJAK DAERAH DAN RETRIBUSI DAERAH

2020 ◽  
Vol 13 (2) ◽  
pp. 1-10
Author(s):  
Aniek Juliarini
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Economic Activities ◽  
Government Officials ◽  
Local Taxes ◽  
Urban Economic ◽  
Directorate General ◽  
Fiscal Balance ◽  
The City

Undang-undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah (UU PDRD) dilahirkan agar kemandirian daerah meningkat. Kemandirian daerah dicerminkan oleh besarnya kontribusi Pendapatan Asli Daerah (PAD) terhadap Anggaran Pendapatan danBelanja Daerah (APBD), sementara pajak daerah merupakan kompunen penting dalam PAD. Penelitian ini menganalisis penerimaan pajak daerah kota/kabupaten se-Indonesia dan kontribusinya terhadap PAD, setelah berlakunya UU PDRD. Penelitian menggunakan metode kualitatif deskriptif, dengan data sekunder berupa data penerimaan pajak kota/kabupaten se-Indonesia tahun 2010-2017 diperoleh dari laman Direktorat Jenderal Perimbangan Keuangan, dan data primer berupa hasil wawancara terhadap pejabat pemerintah daerah, dan kuisioner kepada petugas pajak daerah. Hasil penelitian menunjukkan: 1)perkembangan penerimaan pajak daerah kabupaten lebih kecil daripada kota; 2) perkembangan kontribusi pajak daerah terhadap PAD di kabupaten lebih kecil daripada di kota; 3) perkembangan APBD Kabupaten lebih besar daripada APBD Kota. Perkembanganpajak daerah kabupaten yang lebih kecil daripada kota disebabkan antara lain karena objek pajak pada UU PDRD lebih berorientasi pada kegiatan ekonomi perkotaan, dan aturan-aturan yang multi tafsir ataupun yang kurang mendukung. Disarankan agar dapat dipungut jenispajak lain yang sesuai bagi wilayah kabupaten yakni yang berbasis kegiatan ekonomi desa, misal wisata desa, dan aturan-aturan yang lebih mendukung. Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (UU PDRD) was born in order to increase regional independence. Regional independence is reflected by the amount of the contribution of the Regional Own Revenue (PAD) to the Regional Revenue and Expenditure Budget (APBD), while local taxes are an important component in the PAD. This study analyzes the tax revenue of cities/regencies throughout Indonesia and its contribution to PAD, after the enactment of the PDRD Law. This study using descriptive qualitative methods, with secondary data in the form of city/regency tax revenue in Indonesia in 2010-2017 obtained from the Directorate General of Fiscal Balance page, and primary data in the form of interviews with local government officials, and questionnaires to local tax officials. The results are: 1) the development of district tax revenue is smaller than the city; 2) the development of the contribution of local taxes on PAD in the district is smaller than in the city; 3) the development of Regency APBD is greater than the City APBD. The development of district tax that is smaller than the city is partly cause of the tax object in the PDRD Law is more oriented to urban economic activities, and rules that are multi-interpreted or less supportive. It’s recommended that other types of taxes be collected that are suitable for the regency, namely those based on village economic activities, eg village tourism, and more supportive rules, and more supportive rules.

scholarly journals Analisis Efektivitas dan Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Padang dan Kota Bukittinggi

2020 ◽  
Vol 22 (2) ◽  
pp. 269-289
Author(s):  
Nini Nini ◽  
Novi Pebriani
Keyword(s):  
Growth Rate ◽  
Comparative Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Tax Revenue ◽  
Descriptive Research ◽  
Qualitative Approaches ◽  
Large Potential ◽  
Data Source ◽  
The City

ABSTRACT  One type of local tax levied by the city of Padang and Bukittinggi is the hotel tax, where hotel taxes have a large potential in local tax revenue. This study aims to determine the level of hotel tax effectiveness in Padang City and Bukittinggi City, the level of hotel tax growth rate in Padang City and Bukittinggi City, the level of hotel tax contribution for Padang City and Bukittinggi City, and projected hotel tax in Padang City and Bukittinggi in the future. Namely the years 2020 to 2024 and a comparative analysis between the City of Padang and the City of Bukittinggi. The type of research used is descriptive research with quantitative and qualitative approaches. The data source used is secondary data and primary data that is conducting interviews with the Head of the Subdivision of Levies and Other Revenues of the City of Padang Bapenda and the Head of Revenue Section of the Bukittinggi City DPKAD. The results of this study indicate that the level of hotel tax effectiveness in the city of Padang is very effective, and in the city of Bukittinggi the level of hotel tax effectiveness has been effective. While the level of hotel tax growth in Kota Padang and Kota Bukittinggi is still very less in terms of growth, and the level of hotel tax contribution in Padang City is still very less contributing to PAD, and Kota Bukittinggi hotel tax contribution to PAD is said to be less contributing. the level of projection of Padang City and Bukittinggi City has increased from 2020 to 2024 ABSTRAK Salah satu jenis pajak daerah yang dipungut oleh pemerintah Kota Padang Dan Kota Bukittinggi adalah pajak hotel, dimana pajak hotel memiliki potensi yang besar dalam penerimaan pajak daerah. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas pajak hotel Kota Padang dan Kota Bukittinggi, tingkat laju pertumbuhan pajak hotel Kota Padang dan Kota Bukittinggi, tingkat kontribusi pajak hotel Kota Padang dan Kota Bukittinggi, dan proyeksi pajak hotel Kota Padang dan Kota Bukittinggi pada masa yang akan datang yaitu tahun 2020 sampai 2024 serta analisis komparatif antara Kota Padang dan Kota Bukittinggi. Jenis penelitian yang digunakan yaitu penelitian deskriptif dengan pendekatan kuantitatif dan kualitatif. Sumber data yang digunakan adalah data sekunder dan data primer yaitu melakukan wawancara kepada Kepala Subbidang Retribusi Dan Pendapatan Lainnya Bapenda Kota Padang Dan Kepala Seksi Pendapatan DPKAD Kota Bukittinggi. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas pajak hotel di Kota Padang sangat efektif, dan di Kota Bukittinggi tingkat efektivitas pajak hotel telah efektif. Sedangkan tingkat pertumbuhan pajak hotel Kota Padang dan Kota Bukittinggi masih sangat kurang dari segi pertumbuhan, dan tingkat kontribusi pajak hotel Kota Padang masih sangat kurang berkontribusi terhadap PAD, dan Kota Bukittinggi kontribusi pajak hotel terhadap PAD dikatakan kurang berkontribusi . tingkat proyeksi Kota Padang dan Kota Bukittinggi mengalami peningkatan dari tahun 2020 sampai 2024.  

ANALISIS HUKUM PIDANA DENDA PELANGGARAN LALU LINTAS DI KOTA BENGKULU (DITINJAU DARI UNDANG-UNDANG NOMOR 22 TAHUN 2009 TENTANG LALU LINTAS DAN ANGKUTAN JALAN)

2019 ◽  
Vol 2 (1) ◽  
pp. 24-33
Author(s):  
Apen Diansyah
Keyword(s):  
Death Penalty ◽  
Criminal Law ◽  
Secondary Data ◽  
Criminal Code ◽  
Primary Data ◽  
Economic Factors ◽  
Inhibiting Factors ◽  
Library Research ◽  
The Law ◽  
The City

ABSTRAKPenelitian ini ditujukan untuk mengetahui penerapan denda terhadap pelanggar berlalu lintas di kota Bengkulu ditinjau dari Undang-undang Nomor 22 Tahun 2009, serta untuk mengetahui faktor penghambat dalam penerapan pidana denda terhadap pelanggar barlalu lintas di Kota Bengkulu. Penelitian dilaksanakan disatuan lalu lintas Polres dan Polda Kota Bengkulu. Adapun data yang didapatkan adalah data primer dan data sekunder melalui penelitian lapangan dan penelitian kepustakaan, kemudian data dianalisis dengan cara deskriptif. Peraturan yang tertera pada undang-undang yang tertera sepenuhnya untuk meningkatkan kesadaran untuk setiap pelanggar yang melakukan pelanggaran, tetapi pada kota Bengkulu undang-undang tersebut tidak sepenuhnya berjalan efektif. Menurut pandangan Undang-undang 22 Tahun 2009, penerapan pidana denda masuk dalam kategori pidana pokok (sesuai Pasal 10 KUHP) sebagai urutan terakhir atau keempat, sesudah pidana mati, pidana penjara dan pidana kurungan. Selain dari itu, faktor penghambat keefektifan Undang-undang seperti faktor ekonomi, faktor kedekatan emosional dan faktor kekebalan institusional.Kata kunci: tindak pidana; hukum pidana; dendaABSTRACTThis study aims to determine the application of violators from cities in Bengkulu in terms of Law Number 22 of 2009, and to find out the inhibiting factors in the application of fines to traffic violators in the city of Bengkulu. The research was carried out in the traffic city of the City Police of the City of Bengkulu. The data obtained are primary data and secondary data used for library research and research, then the data are analyzed descriptively. The regulations stated in the law that are fully stated to increase awareness for every offender who commits an offense, but in the city of Bengkulu the law is not fully effective. According to the view of Law 22 of 2009, the application of criminal fines falls into the main criminal category (according to Article 10 of the Criminal Code) as the last or fourth order, after the death penalty, imprisonment and imprisonment. Apart from that, factors inhibiting the effectiveness of the law such as economic factors, emotional proximity factors and institutional immune factors.Keywords: crime; criminal law; fines

scholarly journals An Analysis of Local Taxes Revenue’s Effect on Human Development Index

2018 ◽  
Vol 14 (2) ◽  
pp. 197-211
Author(s):  
Arfah Habib Saragih
Keyword(s):  
Economic Growth ◽  
Human Development ◽  
Human Development Index ◽  
Quantitative Research ◽  
Tax Reform ◽  
Random Effect ◽  
Secondary Data ◽  
Tax Revenue ◽  
Development Index ◽  
Local Taxes

Abstract: An Analysis of Local Taxes Revenue’s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used society’s welfare through regional development, which can be measured by Human Development Index (HDI). This study aims to analyse the effect of local tax revenue on HDI in Indonesia. Quantitative research method is used with unit of analysis of thirty-four provinces in Indonesia in 2013-2016, with a total of 134 observations. Secondary data is processed through panel data regression using random effect method. This study finds that local tax revenue has a significant positive effect on HDI. This study also finds that economic growth and unemployment rates have no significant effect on HDI, while gini ratio has a significant negative effect on HDI. Keywords: local taxes, human development index, tax reform, economic growth, gini ratioAbstrak: Analisis Pengaruh Penerimaan Pajak Daerah Terhadap Indeks Pembangunan Manusia. Reformasi perpajakan daerah di Indonesia sudah berlangsung selama kurang lebih dua puluh tahun. Tujuan dari reformasi perpajakan tersebut adalah untuk meningkatkan penerimaan daerah dari sektor perpajakan yang akan digunakan untuk kemakmuran rakyat melalui pembangunan daerah yang dapat diukur salah satunya dengan Indeks Pembangunan Manusia (IPM). Penelitian ini bertujuan untuk menguji pengaruh penerimaan pajak daerah terhadap IPM di Indonesia. Metode riset yang digunakan adalah metode kuantitatif dengan unit analisis tiga puluh empat provinsi di Indonesia pada periode 2013-2016 dengan total 134 observasi. Data sekunder diolah melalui regresi data panel dengan metode random effect. Penelitian ini menemukan bahwa penerimaan pajak daerah berpengaruh positif signifikan terhadap IPM. Temuan lain yang diperoleh dari penelitian ini adalah pertumbuhan ekonomi dan tingkat pengangguran tidak berpengaruh signifikan terhadap IPM, sedangkan rasio gini berpengaruh negatif signifikan terhadap IPM. Kata kunci: Kata Kunci: pajak daerah, indeks pembangunan manusia, reformasi perpajakan, pertumbuhan ekonomi, rasio gini

scholarly journals Strengthening the Capacity of Partnership-Based Cultural Heritage Management to Increase Tourism Visits

2021 ◽  
Vol 10 (1) ◽  
pp. 18
Author(s):  
Titi Darmi ◽  
Iqbal Miftakhul Mujtahid ◽  
Ledyawati Ledyawati
Keyword(s):  
Data Collection ◽  
Cultural Heritage ◽  
Secondary Data ◽  
Heritage Management ◽  
Primary Data ◽  
Heritage Preservation ◽  
Classification Analysis ◽  
Cultural Heritage Management ◽  
The City ◽  
Cultural Heritage Preservation

This article discusses the extent to which Cultural Heritage management involving various sectors can contribute to increasing tourist visits. The research was conducted in the city of Bengkulu, the location of the research was the legacy of Bung Karno's house. Data collection was carried out through secondary data and primary data. Primary data was carried out by interviewing related parties, namely two of Bung Karno's house staff, the Head of the Jambi Cultural Heritage Preservation Agency (BPCB), the Head of the Bengkulu Province Education Office, one cultural expert, four tourism activists, and six communities. members who were visiting Bung Karno's house. The steps in this research are data collection, classification, analysis, and data processing, making conclusions, then narrating in depth. The results of the study explain that the Heritage of Bung Karno's House is one of the historical tourist objects visited by many tourists. Bung Karno's heirloom house is a historical tourism object that has an attraction and has an important role in increasing tourist visits. For optimal Cultural Heritage management, it is important to strengthen the capacity of Cultural heritage management sustainably by optimizing technology and involving five partnership sectors, namely government, private sector, universities, media, and society. 

scholarly journals DESAIN MASJID DI KECAMATAN TOMIA TIMUR KABUPATEN WAKATOBI PROVINSI SULAWESI TENGGARA DENGAN PRINSIP-PRINSIP ARSITEKTUR EKLEKTIK

Vitruvian ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 81
Author(s):  
Muhammad Zakaria Umar ◽  
Masfan Agus
Keyword(s):  
Grounded Theory ◽  
Secondary Data ◽  
Primary Data ◽  
Alternative Form ◽  
School Buildings ◽  
Architectural Elements ◽  
Grounded Theory Method ◽  
Double Decker ◽  
Architectural Principles ◽  
The City

ABSTRAKMasjid-masjid di Indonesia khususnya di Jawa juga tidak bebas dari pengaruh kebudayaan lokal. Hal ini disebabkan manusia Indonesia pada umumnya bersifat eklektik, maka bentuk masjid-masjid di Indonesia pun bergaya campuran sisa-sisa kebudayaan Hindu, bangunan-bangunan India, atau Turki. Saat ini kebudayaan Buton kembali direvitalisasi seperti bentuk atap Malige terdapat pada bangunan sekolah, pertokoan, dan perkantoran. Sedangkan bentuk masjid Keraton Buton dan rumah tradisional Buton Malige belum pernah diadaptasi menjadi alternatif bentukan masjid di Kota Baubau. Penelitian ini ditujukan untuk mendesain masjid skala kecamatan di Kelurahan Tongano Barat, Kecamatan Tomia Timur, Kabupaten Wakatobi dengan prinsip-prinsip arsitektur eklektik terhadap masjid Keraton Buton dan rumah tradisional Buton Malige. Penelitian ini menggunakan metode grounded theory dengan pendekatan kualitatif. Sumber data terdiri dari data primer dan data sekunder. Data dikumpulkan dengan cara observasi, wawancara, dan dokumentasi. Data dianalisis dengan cara data direduksi, disajikan, dan disimpulkan. Penelitian ini disimpulkan bahwa elemen-elemen arsitektural masjid di Kecamatan Tomia Timur, Kabupaten Wakatobi, Provinsi Sulawesi Tenggara yang dimodifikasi dari bangunan Masjid Agung tradisional Keraton Buton adalah denah masjid, jendela masjid, tangga eksterior masjid, dan fondasi masjid sedangkan dari rumah tradisional Buton Malige adalah rumah atap bersusun (Malige) serta masjid berbentuk rumah panggung. ABSTRACTMosques in Indonesia especially in Java are also not free from the influence of local culture. This is because Indonesian people are generally eclectic, so the form of our mosques are a mixture of remnants of Hindu culture, Indian buildings, or Turkey. Nowadays, Buton culture has been revitalized like the shape of the Malige roof on school buildings, shops, and offices. While the form of the Palace of Buton mosque and the traditional house of Buton Malige have never been adapted to be an alternative form of a mosque in the City of Baubau. This research is intended to design a sub-scale mosque in the West Tongano Village, Tomia Timur District, Wakatobi Regency with eclectic architectural principles towards the Keraton Buton mosque and the traditional house of Buton Malige. This study uses a grounded theory method with a qualitative approach. Data sources consist of primary data and secondary data. Data collected by observation, interview, and documentation. Data were analyzed by means of data reduced, presented, and concluded. This study concluded that the architectural elements of the mosque in Tomia Timur Subdistrict, Wakatobi Regency, Southeast Sulawesi Province which were modified from the traditional Great Mosque building of the Keraton Buton were mosque plans, mosque windows, mosque exterior stairs, and mosque foundations, while from the traditional houses of Buton Malige were a double-decker roof house (Malige) and a mosque on stilts.

scholarly journals Informal Labours in Kolkata City: Migration from Undivided Bihar and Uttar Pradesh

2020 ◽  
Vol 8 (1) ◽  
pp. 143-153
Author(s):  
Sumita Roy ◽  
Gopa Samanta
Keyword(s):  
Census Data ◽  
Uttar Pradesh ◽  
Secondary Data ◽  
Migration Pattern ◽  
Labour Migration ◽  
Primary Data ◽  
Cultural Economic ◽  
Single Male ◽  
The City ◽  
Male Labour

Migration takes place due to various social, cultural, economic or political reasons. Previous Census reports of India show that employment-induced out-migration is a common feature of several states like Bihar, Jharkhand, Uttar Pradesh, and other states. In the case of Kolkata, informal labours have enormous employment opportunities in big business centres and small manufacturing units of the city. With the help of D-series Census Data of the years 1961, 1971, 1981, 1991, 2001 and 2011, this study focuses on the migration pattern and the reasons for migration to Kolkata. Secondary data fails to give an idea about the migration pattern of non-Bengali informal labours in the city. Through intensive field survey, the present study tries to identify the dominance of non-Bengali single (without family) male labour migration and to explore the migration streams to the informal sectors of Kolkata. With the help of both secondary data on migration over different decades and by using the primary data, the article argues that non-Bengali migrants represent the informal labour community in Kolkata especially from undivided Bihar and Uttar Pradesh, and the pattern of migration is mainly occupation-induced single male labour migration.

scholarly journals MODAL SOSIAL PEMANTIK UNTUK KOTA KREATIF

2018 ◽  
Vol 3 (2) ◽  
pp. 404
Author(s):  
Tubagus Arya Abdurachman
Keyword(s):  
Social Capital ◽  
Secondary Data ◽  
Primary Data ◽  
Creative Cities ◽  
Creative City ◽  
The People ◽  
The Social ◽  
The Government ◽  
The City ◽  
Dominant Influence

The discussion of this research is the development of creative cities in a country is the result of the efforts of the government and creative actors in the city in the country. Creative city can not be separated from the potential of social capital that is owned by the people in the city. Social capital is a social organization concept that includes network of norms and social trusts that facilitate mutual coordination and cooperation including in developing the regional economy. This research aims to (1) know the contribution of social capital in making a creative city, (2) express the social capital and creativity of individuals and communities to realize creative city, and (3) know aspects of social capital that dominant influence on a creativity of the city. The method of this research is qualitative primary data with technic observation and indepth interview, also secondary data in the form of document and archive analysis from Bandung city as one of creative city in Indonesia. Research is done during 2015-2016. Conclusions this research are (1)Social capital that form trust, tolerance, cooperation, openness, and independence of the community greatly contributes in the creation of creative city because through the braided integration of social capital that forms a norm of behavior binding for its citizens to be creative and does not require material capital,(2)Individual urban creativity formed through the process of socialization of elements of social capital in the life of society to trigger creativity of individuals and society as a whole, and (3) The form of openness, tolerance, and cooperation are the dominant elements of social capital in growing the creativity of individuals and societyKeywords: Creatif city, Social capital

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 Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

2020 ◽  
Vol 2 (2) ◽  
pp. 201-208
Author(s):  
Kartika Dewanty Sitepu ◽  
Marlina Marlina ◽  
Jelly Leviza
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Secondary Data ◽  
Field Studies ◽  
Third Parties ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
The Public ◽  
Data Field

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

scholarly journals Factors Affecting Poverty Level In South Sumatra, Indonesia

2017 ◽  
Vol 1 (1) ◽  
pp. 119
Author(s):  
Jhony Franata ◽  
Taufiq Marwa ◽  
Muhammad Komri Yusuf
Keyword(s):  
Path Analysis ◽  
Indirect Effect ◽  
Negative Impact ◽  
Secondary Data ◽  
Private Investment ◽  
Poverty Level ◽  
Government Investment ◽  
Factors Affecting ◽  
Directorate General ◽  
Fiscal Balance

The study aims to find out the direct and indirect effect of education, health, government investment and private investment on productivity as well as the poverty level in South Sumatera. The study used secondary data of 2004-2005 published by the Central Bureau of Statistics (BPS), Directorate General of Fiscal Balance (DJPK) and other institutions. It used Path Analysis. The Result of the study show that (1) education, health, and government investment did not directly influence the productivity in South Sumatra, while the private investment directly and positively influenced the productivity in South Sumatra, (2) education, government investment, and private investment did not directly influence the poverty level in South Sumatra, while the health and productivity directly and significantly but negatively influenced the poverty level in South Sumatra, (3) education, health, and government investment indirectly did not influence the poverty level through the productivity in South Sumatra, while the private investment indirectly have significant and negative impact on poverty level through productivity in South Sumatera. 

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