Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

In terms of technological developments today, more and more people have vehicles to run daily activities. Therefore, vehicle taxes become superior in providing income and become a greater source of income than other types of local taxes. The objective of this research is to know the influence of vehicle taxes to local tax revenues at the BERSAMA SAMSAT office of Pematangsiantar. The sample in this research is in the form of vehicle tax revenue of Simalungun Regency report in the period of 2013-2016 at BERSAMA SAMSAT Office of Pematangsiantar since the data in the form of the latest financial statements t so that can be calculated the development and the problem. The data collection method in this research is documentation and observation method. The data analysis method in this study using microsoft excel, that is by simple linear regression test method. The result of this research is that partially vehicle taxes positively influence to local tax revenue of Simalungun regency and Pematangsiantar City with contribution of influence given 99% while the rest 1% is the influence of other factors not examined. Thus the better the acceptance of vehicle taxes, the local tax revenue of Simalungun and Pematangsiantar City will increase.

Purpose of the study — The purpose of this study was to measure the effect of supervision and awareness of taxpayers on increasing local tax revenues and their impact on taxpayer compliance in the West Region Tax UPTD, Cirebon Regency Regional Revenue Management Agency.Research method— This study uses a quantitative approach to the variables of supervision and awareness of taxpayers, while the research instrument is in the form of a questionnaire with a path analysis approachResult— The results obtained: 1) simultaneously supervision and awareness of taxpayers, 2) partially: supervision, and 3) taxpayer awareness has a significant effect on increasing local tax revenues, 4) direct supervision has a significant effect on taxpayer compliance by (0.259) 2 X 100% = 0.010, meaning that the level of taxpayer compliance is not influenced by supervision of 0.010 while the remaining 0.090 is influenced by other factors. The direct effect of taxpayer awareness on taxpayer compliance is (0.786)2 X 100% = 0.617, meaning that the level of taxpayer compliance is influenced by taxpayer awareness of 0.083, the remaining 32.3% is influenced by other factors, 5) directly increases tax revenue area has a significant effect on taxpayer compliance by (0.144)2 X 100% = 0.020, meaning that the level of taxpayer compliance is influenced by an increase in local tax revenue of 0.020 or 20% while the remaining 80% is influenced by other factors.Conclusion— Taxpayers need to be aware of their obligations in paying taxes by understanding the taxes paid for the purposes of community and state development. Because so far knowledge of the allocation of taxes paid is considered not right on target, so there needs to be better socialization.

This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue

Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.

State and local government tax revenues dropped steeply following the most severe housing market contraction since the Great Depression. We identify five main channels through which the housing market affects state and local tax revenues: property tax revenues, transfer tax revenues, sales tax revenues (including a direct effect through construction materials and an indirect effect through the link between housing wealth and consumption), and personal income tax revenues. We find that property tax revenues do not tend to decrease following house price declines. We conclude that the resilience of property tax receipts is due to significant lags between market values and assessed values of housing and the tendency of policy makers to offset declines in the tax base with higher tax rates. The other four channels have had a relatively modest effect on state tax revenues. We calculate that these channels jointly reduced tax revenues by $15 billion from 2005 to 2009, which is about 2 percent of total state own-source revenues in 2005. We conclude that the recent contraction in state and local tax revenues has been driven primarily by the general economic recession, rather than the housing market per-se. This paper was reposted in October 2010 to update values in table 3.

The housing crisis and state and local government tax revenue: Five channels

The excavation of the potential of domestic revenues will continue to be improved optimally through the expansion of non-oil and gas revenue sources, in order to replace the funding of countries sourced from external debt. One of the dominant sources of domestic income is tax revenue. Tax revenue is a description of public participation in financing the implementation of government and state development. Given that the tax revenue will not be able to increase without the participation of the taxpayer itself. The purpose of this study is to analyze the influence of awareness of taxpayers, NPWP ownership, tax collection, and taxpayer compliance with tax revenue. Samples in this study are taxpayers of individuals registered in KPP Pratama Surabaya Wonocolo, Indonesia with sampling technique that is Convenience sampling. The data used are primary data collected through answers to each given statement. The method of analysis using multiple linear regression. The result of this research is the awareness of the taxpayer has an influence on the tax revenue, while the ownership of NPWP, tax collection, and taxpayer compliance has no effect on tax revenue.

This research is based on the existing phenomena where tax revenues have not been optimal, through the Restaurant Tax Online System policy as one of the efforts in optimizing Local Tax Revenues. Restaurant Tax is one of the local tax revenues that have a large contribution. This research aims to analyze the Restaurant Tax Online System Policy for optimization of Regional Tax Revenues in the Regional Revenue Agency of DKI Jakarta Province. This study uses single cash (single case study), using qualitative methods, data is collected through observations, in-depth interviews, and documentation with the aim of producing the best conclusions and can strengthen the researcher's arguments. The results showed that the policy of the online system of restaurant tax for optimization of local tax revenue has not been implemented optimally, less optimally due to human resources that do not handle Information and Technology (IT), the number of restaurants that still use manual transaction systems, there are still taxpayer concerns about the online system of restaurant taxes, and there are still taxpayers who do not want their business transactions online. The results of the study can be concluded that the Analysis of Restaurant Tax Online System Policy for optimization of Overall Local Tax Revenue is less continuous socialization and the online system method has not been done effectively so that tax revenues have not been optimal.

This research is based on the existing phenomena where tax revenues have not been optimal, through the Restaurant Tax Online System policy as one of the efforts in optimizing Local Tax Revenues. Restaurant Tax is one of the local tax revenues that have a large contribution. This research aims to analyze the Restaurant Tax Online System Policy for optimization of Regional Tax Revenues in the Regional Revenue Agency of DKI Jakarta Province. This study uses single cash (single case study), using qualitative methods, data is collected through observations, in-depth interviews, and documentation with the aim of producing the best conclusions and can strengthen the researcher's arguments. The results showed that the policy of the online system of restaurant tax for optimization of local tax revenue has not been implemented optimally, less optimally due to human resources that do not handle Information and Technology (IT), the number of restaurants that still use manual transaction systems, there are still taxpayer concerns about the online system of restaurant taxes, and there are still taxpayers who do not want their business transactions online. The results of the study can be concluded that the Analysis of Restaurant Tax Online System Policy for optimization of Overall Local Tax Revenue is less continuous socialization and the online system method has not been done effectively so that tax revenues have not been optimal.

This study aims to examine the effect of tax extensification, tax audit, tax collection, taxpayer compliance and tax intensification on tax revenue at KPP Pratama Pekanbaru Tampan. The population of this study included all employees of KPP Pratama Pekanbaru, totaling 75 people. The data used is primary data with questionnaire data sources. Data analysis used in this study uses a multiple linear regression analysis model where tax extensification, tax inspection, tax collection, taxpayer compliance and tax intensification are the independent variables and tax revenue is the dependent variable. The hypothesis test used is the partial test or t test. The results of this study conclude that tax extensification, tax audit, tax collection, taxpayer compliance have an effect on tax revenue, while tax intensification has no effect on tax revenue.The Adjusted R2results of the five independent variables on the dependent variables have an effect of 73.6%,while the remaining 26,4% are influenced by variables outside the research model.

Purpose: This research aims to analyze the factors that influence MSME taxpayer compliance in Pematangsiantar City, with a focus on aspects of tax knowledge, taxpayer awareness, modernization of tax administration, and firmness of tax sanction. Methods: This study employs a quantitative causality method in a literature and field research design. For the purpose of testing hypotheses, a partial least squares-based Structural Equation Model (SEM) technique was used. Findings and discussion: The analysis's findings demonstrate that these four variables significantly and favorably affect taxpayer compliance. A strong understanding of taxes aids in taxpayer comprehension of their responsibilities, and a recognition of the significance of taxes motivates compliance. Stricter tax penalties have a deterrent impact that promotes compliance, while modernized tax administration makes filing and paying taxes easier and more efficient.. Conclusion: This research provides important insights for tax authorities in designing policies and strategies to increase tax compliance among MSMEs, which ultimately contributes to increasing state revenues and regional economic development.

The purpose of this study is to study the effect of tax audit, tax collection and taxpayer compliance toward tax revenue in Pratama Tax Service Office Depok Cimanggis in the period 2016-2019. This study uses an explanation method. The study population in this study were all taxpayers registered at the Depok Cimanggis Primary Tax Office. The sampling technique used was convenience sampling with 48 (forty eight) samples of monthly tax reports selected. The data collection technique in this study used document review, namely data collection was carriedout by examining the monthly tax reports at the Depok Cimanggis Primary Tax Service Office. The test results show that tax audit has a positive and significant effect on tax revenue, tax collection has a negative and insignificant effect on tax revenue, taxpayer compliance has no effect on tax revenue. Variable tax audit, tax collection and taxpayer compliance simultaneously have a positive and significant effect on tax revenue.

The objectives of this study were to: (1) determine the design of competency-based sustainable professional development training management model to improve competence and culture of researching SMP teachers in Pematangsiantar City; (2) determine the effectiveness of the competency-based sustainable professional development training management model to improve competence and culture of researching SMP teachers in Pematangsiantar City. This research is a development research with ADDIE model. The subjects of this research population were all SMP City Pematangsiantar teachers totaling 1,094 people and the sample subjects of this study were SMP City Pematangsiantar teachers totaling 80 people where the sample was determined by purposive sampling technique. Data collection techniques were carried out by observation, interviews, documentation, questionnaires and tests. The results of the research are: (1) The competency-based sustainable professional development training management model to improve competence and culture of researching junior high school teachers in Pematangsiantar City was developed using the ADDIE model which includes analysis, design, development, implementation and evaluation; (2) The competency-based continuous professional development training management model is very effective in improving teacher competence and research culture.

Income tax is one of the tax revenues whose revenues dominate tax revenues at KPP Pratama Ngawi, one of which is corporate income tax. The purpose of this study is to test the influence of ownership of Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance with corporate income tax revenue. The 4 variables studied include ownership of the Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance as independent variables and corporate income tax revenue as a dependent variable. This study was tried at the Primary Tax Service Office located in the Ngawi area. The study employs multiple linear regression analysis as well as hypothesis testing. The data used comes from primary data. The procedure for taking illustrations used is purposive sampling with illustration measurements using the formula slovin alpha 10%. The results of the study show that the obligation to own an NPWP with PKP status, Tax Collection, and Taxpayer Compliance have a significant negative effect on Corporate Income Tax. On the contrary, Tax Checking has a significant positive influence on Corporate Income Tax. Regarding this, it means that if it continues to be many tax auditors check taxes until corporate income tax revenues continue to increase

and efficiency, contribution analysis, revenue daerah.Penelitian is a case study in East Seram District entitled Effectiveness and Efficiency Analysis of Local Tax Revenue Increase In Effort East Seram District The aim of this study to analyze and provide solutions to the effectiveness and efficiency of tax revenue daerahserta to analyze the contribution of local tax revenues to total local revenues East Seram District analysis tool is used is to calculate and analyze the effectiveness and efficiency of each local taxes as well as calculate and analyze the contribution of each to the total local taxes and local taxes total local revenues in East Seram District The results of calculation from 2009 through 2014, the local tax is always effective is the restaurant tax, entertainment tax and advertisement tax. For hotel tax, street lighting tax, and the tax registration of the company there are in a given year effectiveness rate calculation results are not 100% effective and it means not the tax collection. For the calculation of the level of efficiency of street lighting tax only the most efficient, while other local taxes in Banjarmasin can be said in general is not efficient because the costs incurred in excess of the permissible batasmaksimal 5%. Calculation of the contribution each. each local taxes to total tax area as a whole suggests that the contribution of each year is always fluctuating, there are increasing and there is decreased. Daerahterhadap tax contribution of local revenues also constantly fluctuating, although when viewed regional tax revenue each year is increasing. From the analysis it can be concluded that the level of effectiveness of local taxes are high in East Seram District proven to increase revenue, although there are some areas that particular year tax tax collection is ineffective. From the analysis of the level of efficiency, it can be concluded that the performance of local governments in the management of the costs of obtaining revenue from local taxes not everything can be said to be efficient. For local taxes that provide the greatest contribution is tax and street lighting that gives the smallest contribution is tax registration of companies. Of the total revenue, the largest contribution comes from local tax revenue. Each year local tax contribution to reach 50% of the overall total revenue aslidaerah. Based on the above conclusion, it should be repaired again the performance of tax collection area. The effectiveness and efficiency always endeavored to increase each year so that it will have an impact on increasing local revenue district sinister East Section