FEASIBILITY ANALYSIS OF CAPITAL CHILLIES IN SURALAGA DISTRICT EAST LOMBOK REGENCY

Cayenne pepper is one of the horticultural commodities that can be relied upon to increase farmers' income and state revenue. At first, cayenne pepper was cultivated to meet household consumption needs, namely as vegetables and cooking spices. In addition, cayenne pepper is also consumed by food industry companies that require raw materials for cayenne pepper, for example chili sauce or just a complement to cooking spices. This research was conducted in Suralaga Subdistrict, East Lombok Regency in 2021, from 15 villages 3 villages were taken using a purposive sampling method including Anjani Village, Tebaban Village, Bagek Payung Village, the number of farmers was determined by Quota Sampling as many as 30 people. Proportional Random Sampling and in this study used descriptive methods while data collection was carried out using survey techniques. The objectives of this study are: (1) To determine the costs and income of cayenne pepper farming in Suralaga District, East Lombok Regency. (2) To determine the feasibility of cayenne pepper farming in Suralaga District, East Lombok Regency. (3) To find out the constraints faced by farmers in cayenne pepper farming in Suralaga District, East Lombok Regency. Based on the results of the research, it can be concluded that: (1) Financially, the production cost of Rawit Chili in Suralaga District, East Lombok Regency is Rp. 12,524,018/LLG and Rp. 25,787,271/Ha. And the production value is Rp.18.691.000/LLG and Rp38.485.244/Ha. (2) Farmer's income obtained is Rp.6.166.982/LLG and Rp.12.697.973 /Ha. From the results of the calculation of the R/C Ratio, a value of Rp. 1.4 is obtained, which is greater than 1. This indicates that the Chili Rawit farming in Suralaga District, East Lombok Regency is feasible.

The Effect of Revaluation, Inventory and Lease of State-Owned Assets on Optimization of Non-Tax State Revenue in Indonesia

The Republic of Indonesia's state revenue is used for the state budget to achieve public welfare, where one component of state revenue is from non-tax state revenue. The government maximizes the use of state-owned assets to optimize non tax state revenue, so that it can support tax revenues in financing the state. The purpose of the study was to determine and analyze the effect of partially or simultaneously the revaluation, inventory, and lease of state-owned assets on the optimization of non-tax state revenue. This research is a quantitative research, using a survey method that uses an instrument in the form of a questionnaire. The conclusions are revaluation, inventory, and lease of state-owned assets partially positive and significant effect on the optimization of non-tax state revenue; and the revaluation, inventory and lease of state-owned assets simultaneously have a positive and significant effect on the optimization of non-tax state revenue. Keywords: [Non-Tax State Revenue, Revaluation, Inventory, Lease, State-Owned Assets]

Justice Enforcement on Plans for Imposition of Value Added Tax on Premium Basic Necessities

The plan to impose a value added tax (hereinafter referred to as VAT) on basic commodities has recently caused a polemic between the government and the community regarding justice and public welfare. The community is questioning the implementation of a just and civilized welfare from the government for the imposition of the VAT. Previously, on basic commodities, the government did not charge any kind of tax at all. The imposition of this tax is motivated by the economic recovery during the COVID-19 pandemic, Indonesia's VAT rate is too low, and the structure of state revenue is dominated by VAT. This paper aims to provide an analysis of the relationship between the imposition of VAT on staple goods and their impact on the level of community justice. The method used in this paper is a qualitative research method with a normative-juridical approach which is carried out through a literature study. This paper describes the findings related to the reasons for the government to charge VAT on basic necessities and the protection of the community's right to justice on the imposition of VAT. This finding can provide an overview for the continuation of the revision of the draft Law Number 6 of 1983 concerning General Provisions and Tax Procedures (hereinafter referred to as the KUP Bill) which contains revisions on basic materials as objects of VAT.

HOW HAVE THE STATE REVENUE AND INDUSTRY DEVELOPED AROUND THE EVOLUTION OF EXCISE TAX ON ALCOHOL IN INDONESIA?

ABSTRACT: The imposition of excise on alcohol is regarded as an effort made by the government in controlling the consumption of alcohol that may have a negative impact on society. Over time, the excise policy on alcohol in Indonesia has evolved, as lastly issued under Law Number 39 of 2007. This study aims to analyze the development of state revenue from alcohol excise and industrial production around the changes in excise policy on alcohol in Indonesia. The findings of this study reveal that the excise revenue on alcohol has increased significantly during the last 25 years. Notably, there is a systematic increase in excise revenue on alcohol post the implementation of Law Number 39 of 2007. Further, in terms of industry utilization and output value, the alcoholic beverage industry in Indonesia has been growing regardless of the restrictions and limitations put in place by central and regional government. While it is good for the economy to see the industry grow, an integrated policy on curbing the consumption of alcohol should be put in place in order to minimize the negative externalities that it may cause. Keywords: excise on alcohol, negative externalities, state revenue, liquor industry utilization ABSTRAK Pengenaan cukai alkohol dianggap sebagai upaya yang dilakukan pemerintah dalam mengendalikan konsumsi alkohol yang mungkin berdampak negatif bagi masyarakat. Seiring waktu, kebijakan cukai tentang alkohol di Indonesia telah berkembang, seperti yang terakhir dikeluarkan berdasarkan Undang-Undang Nomor 39 Tahun 2007. Studi ini bertujuan untuk menganalisis perkembangan penerimaan negara dari cukai alkohol dan produksi industri seputar perubahan kebijakan cukai alkohol di Indonesia. Temuan penelitian ini mengungkapkan bahwa pendapatan cukai alkohol telah meningkat secara signifikan selama 25 tahun terakhir. Terutama ada peningkatan sistematis dalam penerimaan cukai pada alkohol pasca pelaksanaan Undang-Undang Nomor 39 Tahun 2007. Selanjutnya, dalam hal pemanfaatan industri dan nilai output, industri minuman beralkohol di Indonesia telah berkembang terlepas dari pembatasan dan batasan yang diberlakukan oleh pemerintah pusat dan daerah. Meskipun baik bagi ekonomi untuk melihat industri tumbuh, kebijakan terpadu untuk membatasi konsumsi alkohol harus diberlakukan untuk meminimalkan eksternalitas negatif yang mungkin ditimbulkannya. Kata kunci: cukai alkohol, eksternalitas negatif, pendapatan negara, pemanfaatan industri minuman keras

PENGARUH PENERAPAN E-FILING DAN SOSIALISASI PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP KEPATUHAN PELAPORAN SPT PPH 21 PADA PEGAWAI BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) BANTEN

Taxpayer compliance is important for the state to maintain a source of state revenue. This study aims to determine the effect of the implementation of e-filing and socialization of taxation in the Covid-19 pandemic period on SPT PPh 21 reporting compliance for Balai Pengkajian Teknologi Pertanian (BPTP) Banten Employees partially and simultaneously. The research used descriptive method, conducted in the Balai Pengkajian Teknologi Pertanian (BPTP) Banten by taking a sample of 70 respondents using a purposive sampling technique. Collecting data by observation and questionnaires. The data analysis technique used in this study consisted of statistical description, classical assumption test, multiple linear regression analysis, coefficient of determination and statistical hypotheses. The results this study indicate that the application of e-Filing has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (2.148>1.999) with a significant value of 0.036. Tax socialization has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (7.433>1.999) with a significant value of 0.000. The implementation of e-Filing and tax socialization has a positive and significant effect on reporting compliance with SPT PPh 21 with a value of Fcount>Ftable (127.094>3.15).

NON-TAX STATE REVENUE (PNBP) IN PUBLIC WATER FISHERIES RESEARCH CENTERS AND FISHERIES EXPLANATION (BRPPUPP)

This study aims to analyze Non-Tax State Revenue (PNBP) at the Public Water Fisheries Research Institute and Fisheries Extension (BRPPUPP) Tax in terms of recording accuracy, management compliance, and effectiveness. then analyzed using descriptive qualitative analysis method. The results of this study indicate that the percentage of PNBP for the Public Water Fisheries Research Center and Fisheries Extension in 2019 the realization of PNBP receipts does not reach the target which shows that the performance of achieving the target is 89.5%, while the amount of revenue in 2020 illustrates the effectiveness of the PNBP policy exceeding the target of 198.9 %. Keywords: PNBP, BRPPUPP Abstrak Penelitian ini bertujuan untuk menganalisa Penerimaan Negara Bukan Pajak (PNBP) di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan (BRPPUPP) Pajak yang ditinjau dari sisi keakuratan pencatatan, kepatuhan pengelolaan, serta tingkat keefektifan. kemudian dianalisis dengan menggunakan Metode analisis deskriptif kualitatif. Hasil penelitian ini menjukan bahwa persentase PNBP untuk di Balai Riset Perikanan Perairan Umum dan Penyuluhan Perikanan di tahun 2019 realisasi penerimaan PNBP tidak mencapai target yang menunjukan bahwa kinerja pencapaian target sebesar 89.5%, Sedangkan jumlah penerimaan pada tahun 2020 menggambarkan keefektifan kebijakan PNBP melebihi target sebesar 198.9%. Kata kunci: PNBP,BRPPUPP

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Pajak Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Medan

Tax is one of the payments to the State which is paid by a person or entity. Therefore, consistency with paying taxes is very important to build state revenue. This test aims to determine the effect of taxpayer awareness, knowledge of taxes, tax sanctions and tax services on taxpayer compliance with motorized vehicles in the city of Medan. The population that we use for this study are taxpayers who are registered with the Samsat of Medan City. The sample in this study was 100 respondents with an examination strategy using the accidental sampling method. The information used in this study is important information from the appropriate survey results and interviews with interviews. The test strategy uses Validity and Reliability testing, Classical Assumption Test and Hypothesis Determination Coefficient. The results of this investigation trace that taxpayer awareness factors, tax knowledge, tax sanctions and tax service services have an influence on compliance with motorized vehicle registration in the city of Medan. The results of this examination, it is natural that the Medan City Samsat office can further develop its performance so that it can improve the consistency of citizens to pay their taxes.

The Impact Study of Re-Measurement of Fishing Vessels Based at Tumumpa Coastal Fishing Port

Physical inspection of fishing vessels is part of the flow applied by the Directorate General of Capture Fisheries to verify and confirm the congruence of the actual dimension of the fishing vessel with the official document of fishing license. This inspection includes the calculation of the vessel size measured in Gross Tonnage (GT) which determine the amount of fishery retribution paid as Non-Tax State Revenue (PNBP) in the capture fisheries sector. The purpose of this study is to examine the size discrepancy due to mark down practices by re-measurement and to calculate PNBP based on mooring services at Tumumpa Coastal Fishing Port, Manado. A comparison method using a t-test is applied to investigate the difference between two measurements. Based on the test, there is a significant difference between written and actual measurements of GT which affects PNBP. Keywords: GT, PNBP, re-measurement, mark down, Tumumpa Coastal Fishing Port.

PENTINGNYA PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK KEPADA CALON WAJIB PAJAK MASA DEPAN

<p><em>Tax</em><em>ation</em><em> is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (</em><em>Drafted</em><em> </em><em>State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of </em><em>Taxes</em><em>, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at </em><em>SMK </em><em>Budi Asih</em><em> and class XII</em><em> </em><em>students at SMK Dharmasava with </em><em>online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.</em></p>

Two Tolstoys and a Lenin—Temperance and Prohibition in Russia

Part I of the book—covering Europe’s continental empires—begins with Chapter 2 on the Russian Empire. The state’s overreliance on revenues from the imperial vodka monopoly is laid bare beginning with the temperance revolts of the 1850s, when the empire was almost bankrupted when peasants refused to drink. The understanding of temperance as opposition to imperial autocracy is traced through the antistatist teachings of Leo Tolstoy and early Bolsheviks, including the prohibitionists Vladimir Lenin and Leon Trotsky. Despite official opposition to “subversive” temperance activism, at the outbreak of World War I in 1914 Tsar Nicholas II made Russia the first prohibitionist state, though the loss of state revenue paved the way for the revolutions of 1917. Lenin maintained a prohibition against the vodka trade, which was only undone after Lenin’s death by Joseph Stalin, who reintroduced the tsarist-era vodka monopoly in the interests of state finance.