Year
Publisher
Journal
1
Institution
Institution Country
Publication Type
Field Of Study
Topics
Open Access
Language
Filter 1
Year
Publisher
Journal
1
Institution
Institution Country
Publication Type
Field Of Study
Topics
Open Access
Language
Filter 1
Export
Sort by: Relevance
Analisis Sistem dan Prosedur Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Pada Badan Pendapatan Daerah Kabupaten Sanggau

Governments from the central to regional levels need funds to carry out their duties. This also includes fulfilling work programs whose goal is to create prosperity and welfare for the community. Of course, to obtain funds to support all these activities, the government must be diligent in exploring various existing funding sources. Sources of these funds can be obtained from the tax sector, investment, and so on. The tax sector is the largest source of funds or income obtained by local governments. The purpose of this research is to determine the system analysis and procedures for collecting land and building acquisition fees (BPHTB) at the Sanggau Regency Regional Revenue. The research method uses analytical descriptive. The results of this research indicate that the process of collecting fees for the acquisition of land and building rights can be handled by following predetermined systems and procedures. It is known that the Regional Revenue Agency is one of the Regional Government Organizations that provides public services, which seek to improve the quality of service-oriented performance to the user community. This research also succeeded in summarizing or finding out about the system and procedures for collecting fees for the acquisition of land and building rights at the Regional Revenue Agency of Sanggau Regency.

Read full abstract
Open Access
Implementasi Peraturan Pemerintah Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan (Dampak Penghapusan Pajak Final terhadap Keberlanjutan dan Pertumbuhan Usaha Mikro, Kecil, dan Menengah)

This scientific work investigates the consequences of eliminating the final tax rate on MSMEs with a focus on the implications for sustainability and growth of this sector. Through a literature review and policy analysis approach, this research describes the effects of changes in tax policy on the level of investment, innovation and competitiveness of MSMEs. By taking these dynamics into account, this research aims to provide in-depth insight into the potential positive and negative impacts of final tax reductions on MSMEs as well as recommendations for implementing sustainable tax policies and stimulating the growth of the MSME sector. This research was carried out using a literature review method which involved theoretical and empirical analysis from various literature sources related to taxation, economic policy and the growth of MSMEs. The literature review identified recent developments in tax policy that lead to economic inclusion, including specific steps taken by the government to support MSMEs. This scientific work highlights the impact of eliminating the final tax rate from 0.5% to 0% on MSMEs with a turnover of under 500 million. The implications of this work provide a clearer view of the elimination of final taxes as a strategic instrument to support inclusive and fair economic growth, as well as providing guidance for policy makers, academics and practitioners in designing tax policies that are responsive to current economic dynamics.

Read full abstract
Open Access
Recommended Strategies Based on The Capability And Purchasing Power of Low-Income Communities (MBR) In Providing MBR Houses In Kartamantul

The housing needs that shape urban spatial structures or the relationships between the three cannot be fully understood without considering the state of housing market prices. The reason is that changes in urban housing market prices no longer depend on the city level, but over time begin to be characterized by urban agglomeration processes. Furthermore, agglomeration dynamics that change urban spatial structure and housing market prices will have an impact on socio-economic disparities and challenges in providing affordable housing for people with low incomes in densely populated urban areas. The aim of this research is to find out whether the MBR housing allocated by the regional government is appropriately located in low-income areas/zones in KARTAMANTUL. The research methods used are web scrapping, mapping and comparative evaluation of housing locations with the distribution of MBR in KARTAMANTUL. The results obtained were to simplify the simulation of affordability and household purchasing power regarding home ownership, the researchers tried to average the income of the two categories of low-income households. Therefore, with an average MBR income limit of Rp. 3,900,000 in DIY, then the ability to repay the house in installments is IDR. 1,170,000/month. Furthermore, regarding house buildings, the criteria for a habitable house is a per capita area of at least 9 m2 per person. With the average number of family members in DIY being 4 people, the house area required per household is 36 m2. The recommendations given are a) 25 year house installments are a payment option that can be used for low-income households in KARTAMANTUL, b) the choice of house locations for MBR is mostly in Bantul Regency and Sleman Regency, both of which have urban status. fringe and urban shadow.

Read full abstract
Open Access
Analisis Pendapatan Produsen Industri Tenun Songket di Kota Pekanbaru

This study compares the gap between total revenue and total costs to ascertain the benefits received by songket weaving producers in Pekanbaru City. 13 songket weaving industrial units in the city of Pekanbaru made up the total number of samples used in this study, which used the census technique to draw samples from the entire population. The quantitative descriptive analysis method used in this study was based on primary sources..The results of the research and data processing found that the lowest producer total production costs were Rp3,709,000/month and the highest is Rp.42,492,000/month, the total revenue earned for all songket weaving industry producers in Pekanbaru City is the lowest at Rp.5,200,000/month and the highest at Rp.49,400,000/month. So that the net income (profit) obtained for all songket weaving industries in Pekanbaru City is the lowest at Rp.1,491,000/month and the highest is Rp.19,253,000/month. The efficiency value of the 13 songket weaving industry units in Pekanbaru City also shows a value which illustrates that the industry is feasible to run because it gets a value of > 1. The total costs, total revenues, profits, and efficiency values are taken from two different producers by comparing the lowest and highest amounts. According to the study's findings, Pekanbaru City's songket weaving sector generates more money overall than it spends on production, making it a remarkably profitable enterprise.

Read full abstract
Open Access
Dampak Pedagang Kaki Lima dan Warung Kecil Pasca Relokasi di Sentra Wisata Kuliner Ketintang

Relocation is an attempt to move an object from one place to another that is considered better. Relocation is not just a change of place in terms of geographical space, but also involves various aspects such as economic, social, political and cultural. The socio-economic impact of the relocation of street vendors (PKL) and small stalls can be seen from the positive and negative sides. If done properly by considering the interests of all parties, relocation can have a positive social impact. The impact felt by street vendors and small stalls will be seen when a relocation that is realized can show changes socially and economically so that it can be assessed whether the relocation carried out is considered successful or failed. The purpose of writing this article is to find out and examine how the problems regarding the impact of street vendors and small stalls after relocation in the Ketintang culinary tourism center. This research is a qualitative research with a framing analysis approach related to social interaction theory and also conflict theory accompanied by interview techniques and direct observation in Ketintang. The results of this study indicate that relocation to the Ketintang Culinary Tourism Center can help the economy and social life of traders to improve so that traders feel a very profitable positive impact. Relocation that is carried out well as a whole can have a good social impact for traders, whereas irregular relocation can have a negative impact on the sustainability of the street vendors and small shop businesses.Keywords: Street vendor, Relocation, Small stalls

Read full abstract
Open Access
Kondisi Sosial Ekonomi Perempuan Menikah Pada Sub Sektor Perkebunan (Kelapa Sawit) Dalam Meningkatkan Pendapatan Keluarga Di Kecamatan Pinggir (Studi Kasus PT. Adei Plantation & Industry)

The goal the researcher wants to achieve is to know the social economic condition of married women in sub sectors of palm plantations can increase family income in marginal districts (pt adei plantation & industry). The study uses primary data obtained directly from respondents (married women working in the sub- sector of palm plantations), and secondary data collected from official or governmental agencies. Data collection techniques are field research, which is field research, data collection on research sites using observation and retrieval techniques. The method of data analysis used is qualitative descriptive. The socio economic conditions of the respondents were seen from the education factor, namely the medium socio-economic condition group, women who worked as employees of the oil palm maintenance division at PT. Adei Plantation & Industry average elementary school to high school graduates. The average husband income from the bank will be up to per share, as is the wages paid by women who work as employees of the palm oil plants at the state of bengkalis is already able to provide for the daily needs of the family. The average number of loads owned by the respondents at the number children, as many as for the age of respondents there is a level of productive where there are as many as and famale workers receive fulfillment of their rights to menstruation and maternity.

Read full abstract
Open Access