scholarly journals Influence of Local Revenue Management on Financial Distress in Selected County Governments, Kenya

2020 ◽  
Keyword(s):  
Revenue Management ◽  
Financial Distress ◽  
County Governments ◽  
Local Revenue

Effects of Sales Tax Competition on Local Revenue Capacity: Empirical Analysis of California County Governments

2021 ◽  
Vol 19 (4) ◽  
pp. 1095-1114
Author(s):  
Jongmin Shon
Keyword(s):  
Empirical Analysis ◽  
Tax Competition ◽  
The Other ◽  
Sales Tax ◽  
Total Revenue ◽  
County Governments ◽  
Explanatory Variables ◽  
Extant Literature ◽  
Local Revenue ◽  
Unobserved Effects

This study empirically examines the effects of tax competition in both horizontal and vertical ways on the revenue capacity of counties in California from 2003 to 2015. Spatial Durbin model (SDM) identifies the effects of two-way tax competition on a county’s revenue capacity. The findings provide evidence that local sales tax helps a county expand its total revenue, but the two-way tax competition brings about a decrease in local revenue capacity as a result of spillovers. Furthermore, a lower-taxing area can have more benefits because the expansions in the neighbors are much greater than the higher-taxing one. In spite of the extant research of tax competition, this study adds another contribution to this research arena that the empirical approach of the SDM rules out the geospatial effects of the other explanatory variables that might have some unobserved effects in the extant literature.

scholarly journals CONTRIBUTION OF GOVERNMENT REGULATIONS TO FINANCIAL DISTRESS FACING LOCAL AUTHORITIES IN KENYA

2017 ◽  
Vol 1 (3) ◽  
pp. 1
Author(s):  
Dr. John Ntoiti ◽  
Prof. Roselyn W. Gakure ◽  
Dr. Gichuhi A. Waititu
Keyword(s):  
Financial Distress ◽  
Government Regulation ◽  
Local Authority ◽  
Sampling Technique ◽  
Unique Contribution ◽  
Local Authorities ◽  
Government Regulations ◽  
County Governments ◽  
Corporation Tax ◽  
The Government

Purpose: The purpose of this study was to establish the contributions of Government regulations  to financial distress facing Local Authorities in Kenya.Methodology: A descriptive research design was used to conduct the study. The study population comprised of the 175 Local Authorities in Kenya. A sample of 20 Local Authorities was selected using a stratified random sampling technique. A questionnaire was used to collect data from both the Local Authorities officers and customers of Local Authorities.   The data collected was analyzed using descriptive and inferential statistics. Qualitative responses were analyzed using content analysis. Results: Results indicated that the government regulation on Local Authority was unfair and ineffective. Results further indicated that the inadequacy or biased government regulation contributed to financial distress in Local Authorities. Unique contribution to theory, practice and policy: The study recommended that, the sources of revenue that were taken away from the Local Authorities should be reverted back to them or the government to increase funding to LA’s. Officers also suggested that some of the Acts that divert funds to other ministries/departments should be reviewed. It was also recommended that a portion of corporation tax that is paid to the government should be devolved to LA’s. The Local Authorities also need to be given more powers to increase their sources of revenue. It was also recommended that perhaps the law should be amended to enable the setting up of an anticorruption committee at the Local Authority level.  In addition, it was suggested that cap 265 should be amended so as to divorce politics from running of LA’s.Most importantly, it was recommended that the government should liaise with the Local Authorities and conduct comprehensive consultation on how a certain law would affect them before passing it. Further regulations and amendments to the existing laws should be critically examined to avoid watering the revenue base of the newly formed county governments.

scholarly journals Revenue Management: Automation, Challenges, & Legal Perspectives of County Governments in Kenya

2020 ◽  
Vol 16 (25) ◽  
Author(s):  
Nebert Ombajo Mandala ◽  
Victor Odhiambo ◽  
Carlton Hussein Wanga
Keyword(s):  
Revenue Management ◽  
County Governments

scholarly journals A OPTIMALISASI PENDAPATAN DAERAH MELALUI TATA KELOLA PENDAPATAN DAERAH SATU PINTU

MBIA ◽  
2020 ◽  
Vol 18 (3) ◽  
pp. 138-143
Author(s):  
Anshar Maita
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Methods ◽  
Revenue Management ◽  
Regional Income ◽  
Data Collection Methods ◽  
Local Revenue ◽  
One Stop ◽  
Collection Methods

Abtract Optimizing regional income through one-stop regional revenue management. The purpose of this study was to determine the optimization of regional income through one-stop regional revenue management. The population in this study is Regional Revenue through One Stop Local Revenue Management. Data collection methods in this study were interviews and documentation. The method of data analysis uses descriptive methods and qualitative methods, namely the analysis of data trigulation. The results of this study indicate that the optimization of regional income through the management of one-stop regional revenue is a solution that must be implemented to avoid and minimize the occurrence of a decrease in PDRD revenue in the management of regional income. Optimalisasi pendapatan daerah melalui tata kelola pendapatan daerah satu pintu. Tujuan penelitian ini adalah untuk mengetahui Optimalisasi pendapatan daerah melalui tata kelola pendapatan daerah satu pintu. Populasi dalam penelitian ini Pendapatan Daerah Melalui Tata Kelola Pendapatan Daerah Satu Pintu. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Metode analisis data menggunakan metode deskriptif dan metode kualitatif yaitu dengan analisis triamgulasi data. Hasil penelitian ini menunjukkan bahwa optimalisasi pendapatan daerah melalui tata kelola pendapatan daerah satu pintu merupakan  solusi yang harus diterapkan untuk menghindari dan meminimalisasi terjadinya penurunan penerimaan PDRD dalam pengelolaan pendapatan daerah.

Evaluasi Pengelolaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan

2016 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Hastanti Agustin Rahayu ◽  
Abdul Halim
Keyword(s):  
Fiscal Policy ◽  
Revenue Management ◽  
Quadrant Analysis ◽  
First Year ◽  
Ratio Analysis ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Management Efficiency ◽  
Four Quadrant ◽  
The Impact

The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedman’s four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta government’s local revenue in 2012. It’s “only” 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database. Keywords: Land and Building Tax, Friedman’s four-quadrant analysis, ratio analysis.

scholarly journals Implementation of Motor Vehicle Whitening Program in the Technical Implementation Unit of Local Revenue Management (UPT PPD) Medan Selatan in 2018

2021 ◽  
Vol 4 (1) ◽  
pp. 1431-1439
Author(s):  
Susi Hariyanti ◽  
Badaruddin Badaruddin ◽  
Abdul Kadir
Keyword(s):  
Revenue Management ◽  
Motor Vehicle ◽  
Positive Impact ◽  
National Development ◽  
Tax Revenue ◽  
Regional Government ◽  
Qualitative Researcher ◽  
Local Revenue ◽  
The People ◽  
Motorized Vehicles

National development is the government's effort in realizing the welfare of the people and the state, starting from increasing the standard of living of the community to improving the system for implementing state activities. National development is expected to be evenly distributed throughout the country, both centralized development and development in regions whose power is controlled by the regional government. Phenomenon In the Medan City area, motor vehicle tax is one type of regional tax collected by the Regional Revenue Service of the Province of North Sumatra through the Samsat Joint Office as one of the potential sources of tax revenue, where the Samsat Joint Office has an advantage in the number of vehicle taxpayers who continues to increase every year. From this phenomenon, should there be an increase in the ownership of motorized vehicles with a BK number (tax object) in the area of Medan City, it will have a positive impact on any increase in the amount of motor vehicle tax revenue at the Samsat Joint Office. But in fact, overall motor vehicle tax revenue at the Samsat Joint Office has not been fully realized easily, from the description above, researchers are interested in formulating the problem How to implement the 2018 motor vehicle tax bleaching program in the Regional Revenue Management Technical Implementation Unit (UPT PPD) Medan South and What are the obstacles to motor vehicle tax collection in 2018 in the Regional Revenue Management Technical Implementation Unit (UPT PPD) in South Medan. This type of research used in this study is a qualitative researcher.

OVERBOOKING MODELS FOR HOTEL REVENUE MANAGEMENT

2013 ◽  
Author(s):  
Panaratch Maneesophon ◽  
◽  
Naragain Phumchusri ◽  
Keyword(s):  
Revenue Management

PENGARUH PERPUTARAN PIUTANG DAN SOLVABILITAS TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR SEKTOR GARMEN DAN TEKSTIL DI BURSA EFEK INDONESIA

2018 ◽  
Vol 19 (2) ◽  
pp. 87
Author(s):  
Siska Wulandari
Keyword(s):  
Financial Distress ◽  
Free Market ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Leverage Ratio ◽  
Ratio Effect ◽  
Waste Bank ◽  
Solvency Ratio

Manufacture Sub Sector Garment And Textile have financial distress condition. Increas of sales is one of choice for company can be competitive in free market. But increase of sales will be followed by the many possibilities of uncollected receivable or the low receivable turnover which can effect forced the company to further provide working capital. One way is to get working capital from a third part or what we call debt.This research aims to determine the effect of receivable turnover and the solvency ratio toward the financial distressThe problems of the research were: 1) is the receivable turnover effect toward financial distress condition on Garmen and textile company Listed on IDX on 2011-2015? 2) is the leverage ratio effect toward financial distress condition on Garmen and textile company Listed on IDX on 2011-2015 ? 3) Are the receivable turnover and solvency ratio effect toward financial distress condition on Garmen and textile company Listed on IDX on 2011-2015?The sample of this research is 11 Manufacture company of sub sector Garmen And Textile were taken by using purposive sampling techniques. This research data used secondary data that getting from literature review. Data were tested using multiple linear regression analysis to determine the effect between one variable with another variables, and the data was then processed using SPSS 22.0 for windows.Result of the research showed that partially, receivables turnover hadn’t a significant effect toward  the financial distress. Partially, solvency ratio (Debt to Asset) had a significant influence toward financial distress Simultaneously, receivable turnover and solvency ratio had a significant effect toward financial distress. Kata kunci:Waste Bank, Waste Bank Management, Waste Bank Basic Concepts, Economic Improvement of the Family

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