Local Original Income Research Articles

PENGARUH DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH KOTA TUAL PERIODE 2010-2013

This study aims to determine and analyze how much influence simultaneously from the balance funds and local original income to the regional expenditure of Tual city while partially to find out and analyze how much influence the regional balance funds and original revenue (PAD) to the Tual city regional expenditure. The results showed that if the variable X1 (balancing fund) and X2 variable (local original income), affect the regional expenditure in Tual City. So the variables X1 (balancing funds) and X2 (local own revenue) simultaneously (together) affect the Tual City government regional expenditure. To maintain the consistency of the Tual city government budget, it is necessary to do: (1) The Tual city government focus on increasing balance funds in order to spur the regional economy more effectively and efficiently in the future, (2) Tual City government, more focus on building infrastructure such as bridges / ports, terminals, shophouses, fish markets, vegetable markets, clothing markets, fruit markets and others in order to increase regional own-source revenue (PAD) going forward, and (3) Tual city government further strengthens bureaucratic performance in increasing funds regional balance and original revenue in order to increase the regional budget more effectively and efficiently in the future.

STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DARI RETRIBUSI PASAR DI KABUPATEN SUKOHARJO

Retribusi merupakan salah satu sumber dari Pendapatan Asli daerah (PAD). Tulisan ini merupakan hasil penelitian yang mendeskripsikan mengenai strategi peningkatan PAD dari Retribusi pelayanan pasar (retribusi pasar) dan mengeksplorasi berbagai kemungkinan strategi yang masih mungkin dapat dilakukan untuk meningkatkan pungutan retribusi pasar di Kabupaten Sukoharjo. Desain yang digunakan adalah penelitian deskriptif kualitatif dan eksploratif kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Tenik analisisnya menggunakan teknik analisis swot dan analisis diskrepansi. Hasil penelitian menunjukkan bahwa strategi yang selama ini dilaksanakan belum menunjukkan keberhasilan dalam pencapaian target pemungutan retribusi pasar yang miliki kontribusi besar terhadap Pendapatan Asli Daerah (PAD). Masih terdapat enam strategi yang dapat dilaksanakan oleh Pemda Kabupaten Sukoharjo untuk meningkatkan hasil pemungutan retribusi pasar yang akan meningkatkan penerimaan PADnya. Disarankan untuk melakukan enam langkah sesuai strategi yang masih belum dilakukan ataupun yang belum banyak dilakukan selama ini.

Strategi Dinas Pariwisata dalam Menunjang Pendapatan Asli Daerah (PAD)

The purpose of this study was to determine the factors that influence the success of the Tourism Office in Supporting Local Original Revenue (PAD) in Sukabumi Regency from PAD Bumi Perkumpang Cinumpang using the first dimension Dess and Miller: (1) Targets (2) Policies (3) ) Plans. This study used a qualitative method with 6 informants and data collection techniques of observation, interviews, documentation. Data analysis procedures using the model proposed by Bogdan. The results showed that the strategy of the Department of Tourism in Supporting Regional Original Revenue (PAD) has been going well, marked by the target of local original income in the Cinumpang Campsite has increased. Targets and policies, plans, that in each dimension have been said to be good in their strategies. While the inhibiting factor is the lack of support from the public about the importance of maintaining and a tourist attraction. In conclusion, the strategy of the Department of Tourism in Supporting Local Revenue (PAD) has been going well.
 Keywords: Strategy, Regional Original Revenue.

PERANAN RETRIBUSI SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN KOTABARU

Adi Prasetia (2018), Role of Retribution of Tourism Sector on Local Own Revenue in Kotabaru Regency.The purpose of this study is to determine the role of retribution in the tourism sector to the Local Revenue in Kotabaru District. In this research using quantitative descriptive method. The type of data used in the form of secondary data about the development of the retribution of the tourism sector to the Local Revenue in Kotabaru District. The results of research can be used by local governments to set policies on the tourism sector to increase the local revenue.Based on the results of this study, it is indicated that the role of tourism retribution is still relatively small with respect to the original regional income in Kotabaru Regency due to the increase in the amount of local revenue with a larger amount.Keywords: Tourism Retribution, Local Original Income

POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda

IMPLEMENTASI PERATURAN DAERAH NOMOR 17 TAHUN 2012 TENTANG TATA CARA PEMUNGUTAN RETRIBUSI DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA UPTD PASAR KENTEN AZHAR DI DINAS PERDAGANGAN, KOPERASI DAN USAHA KECIL MENENGAH KABUPATEN BANYUASIN

Research Objectives to determine the implementation of the process of levying services market fees Azhar in Banyuasin regency and to find out the barriers that occur in an effort to increase the original income of Banyuasin regency. Metoede The research used is Qualitative Methods, Data or information collected through interviews to informants. Data Analysis Techniques used in this study using data collection, reduction, data presentation and conclusion. The result of the research shows that the Process of Retribution Levy of Market Service in Increasing Local Original Income has not been effective. This is seen from the unconsciousness of traders in the obligation of retribution and the presence of traders who do not pay the levy in accordance with the tariff that is implemented by the Government of Banyuasin. In addition, the officer's affirmation was not enough to make them pay the tariff they wanted. Keywords : Retribution, Local Original Income

Analisis belanja daerah pada Kabupaten Induk dalam Provinsi Jambi

This study aims to determine whether economic growth, population, and local original income affect regional spending in the Main District in Jambi Province. The data used in this study are secondary data for 5 years, namely from 2012 to 2016. The variables used are regional expenditure, economic growth, population, and locally-generated revenue(PAD) in Parent Regencies in Jambi Province. The analytical tool used in this study is a simple linear regression and multiple linear regression using panel data. The results of data processing obtained the following results. First, economic growth does not significantly influence regional spending. Second, the population has a significant influence on regional spending. Third, the PAD has a significant effect on regional expenditure. Fourth, when viewed together it can be concluded that only PAD has a positive and significant effect, while economic growth and population do not affect regional spending in Parent Regencies in Jambi Province. Keywords: Regional expenditure, Economic growth, Total population, locally-generated revenue (PAD)

Analisis Pengaruh Pertumbuhan Ekonomi dan Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia : Panel Data 23 Kabupaten/ Kota Provinsi Aceh

This study aims to determine the effect of Economic Growth (PE), Regional Original Revenue (PAD) on the Human Development Index (HDI) in 23 districts/cities in Aceh province for 5 (five) years, namely 2013-2017. The method used is panel data regression analysis. The chow test results show that the best model for this panel data is the fixed effect model. This study concludes that independent variables are simultaneously significant towards the Human Development Index. Partially significant economic growth is positive for the human development index in districts/cities in Aceh province. And local original income is significantly positive towards the Human Development Index, meaning that economic growth and local revenue can increase the Human Development Index in districts/cities in Aceh province. From these findings, it can be interpreted that the ability of the independent variable can account for, 54.51% of the Index Human Development. And the remaining 45.49% is explained by other variables not included in this study. The district/city government is expected to increase economic growth and local revenue so that it will continue to contribute to improving the Human Development Index.

KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN BANYUWANGI TAHUN PERIODE 2012 – 2016

ABSTRACTThe purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency year 2012 - 2016 either partially or simultaneously. The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0. Based on the research results can be concluded that the partial variable PAD has a significant effect, while the variable DAU and DAK have no significant effect on the level of regional financial independence. Simultaneously, PAD, DAU and DAK variables significantly influence the level of local financial independence. Keywords:Local Own Revenue, General Allocation Fund, Special Allocation Fund and Local Financial Independence Level.

IMPLEMENTASI PENGELOLAAN PAJAK RETRIBUSI PARKIR DI KOTA KENDARI

The purpose of this study was to determine the management of parking levy taxes and efforts made by Kendari City government in optimizing the receipt of parking tax/retribution in Kendari City.The research method used is a qualitative research method with a descriptive analysis approach, data collection using interview, observation and documentation techniques. The data analysis technique used by the author is a qualitative data analysis technique that is by searching and compiling systematically from the results of interviews, observation and documentation then selecting the data needed and making conclusions that are easy to understand.Based on the results of the study, the management of parking fees that have been carried out so far has been quite good, can be seen from the percentage between the target and the realization of parking retribution from 2016-2018 experiencing fluctuations and in 2017 did not reach the target set, and the last 3 (three) years this contribution of parking fees to local original income is very small. This is because there are still many obstacles experienced by the Regional Tax and Retribution Management Agency in Kendari in managing parking fees. In the planning process has been going well can be seen in determining the target parking retribution per year which always refers to the results of the evaluation of the achievement of targets in the previous year and see the potential in the field. Organizing is still not effective, it can be seen from the standard of work of the parking fees officers still experiencing obstacles in the number of personnel. From the implementation efforts, it is still not effective in collecting parking taxes, such as the provision of parking permits, there are still some who do the installation without making prior permission and lack of awareness of the taxpayer about the importance of paying taxes which is the foundation for Kendari City Development. Only the supervision indicators carried out by superiors to subordinates are effective, such as monitoring carried out to evaluate the work is maximized, so as not to provide opportunities for individuals in the field to commit fraud. But supervision of the community is still not effective because there are still many illegal parking lots without having installation permits. Keywords: Tax management, Parking Fees

ANALISIS EFEKTIVITAS, KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI PROVINSI SULAWESI UTARA

Motor Vehicle Tax is a regional tax that been collected and managed by the provincial government which is expected to increase the revenue of Local Original Income. The purpose of this research is to find out the effectiveness of Motor Vehicle Tax revenue is, also to find out contribution that Motor Vehicle Tax has given to Local Original Income, and to see the potential of Motor Vehicle Tax itself. The type of research used in this study is descriptive, where all the data obtained will be explained one by one and then will be analyzed, so that we can find out the conclusion that can answer the main purpose of this research. The results of this research indicate that revenues of Motor Vehicle Tax for the fiscal year 2014 to 2017 has been very effective. The contribution of Motor Vehicle Tax to Local Original Income from 2014 to 2017 ranged between 25%-30% which means that was a quarter of the local income. Motor Vehicle Tax has great potential, which is about 45,03% to be developed by the regional government.Keywords: Effectiveness, Contribution, Potency, Motor Vehicle Tax, Local Original Income

Financial Capability Analysis in Central Kalimantan Province Before and After Regional Autonomy

The purpose of this study was to determine the growth of local original income before and after regional autonomy, the elasticity of local original income before and after regional autonomy, share of regional original income before and after regional autonomy, and regional financial capacity index before and after regional autonomy. This study uses the Paired Sample t-Test analysis method which is a different paired sample test which is used only for the formulation of the problem regarding the Financial Capability Index before and after regional autonomy. The results of the study show that the regional financial capacity index consisting of growth in local revenues, elasticity of local revenue, and share of local revenue in 1999 and 2006 showed fluctuating differences. While based on the financial ability index value shows the average financial capability index of the 6 districts / cities of observation for 1999 and 2006, respectively 2.818 and 2,758 with standard devisions of 2382.82 and 348.28, respectively. The 1999 financial capability index also shows a higher variation compared to the value of the financial ability index in 2006. In addition, the growth of regional original income, local revenue elasticity before and after regional autonomy in 1999 and 2006 in 6 (six) parent districts shows elasticity fluctuating or insignificant. Share of local revenue before and after regional autonomy in 1999 and 2006 in 6 (six) main districts showed significant results. The financial ability index before and after regional autonomy in 1999 and 2006 showed fairly weak or insignificant results. This is due to the growth of local revenue, elasticity of local revenue, and fluctuating share of regional revenue and it does not appear that the increase occurs every year. Finally, for 6 (six) regencies / parent cities in Central Kalimantan Province their financial capacity is still low, so they need attention in terms of regional financial management and have an impact on improving the welfare of the community. These efforts can be carried out, among others, by building a performance-based system for compiling local revenues, as well as increasing human resources in the area of ??regional financial management.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Tingkat Kemandirian Keuangan Daerah pada Kabupaten Banyuwangi Tahun 2012 - 2016

The implementation of regional autonomy is not only focused on central grants in the form of balancing funds. The regions can be self-sufficient to take care of their own households including local financial independence by utilizing and utilizing, and managing the potentials in the regions in order to improve public services to the community and regional development. The purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency either partially or simultaneously.
 The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0.

THE EFFECT OF CAPITAL COST AND GENERAL ALLOCATION FUND TO THE REGIONAL FINANCIAL INDEPENDENCE IN BANDUNG CITY GOVERNMENT

To measure the region in the field of finance performance, the level of Regional Financial Independence was used. The level of Regional Financial Independence was indicated by the size of the Local Original Income when compared with regional income derived from other sources. Several areas in West Java Province have a phenomenon where local revenues increase but local financial independence decreases. The purpose of this study is to discover the quantity of Cost of Capital, General Allocation Fund and Level of Regional Financial Independence in Bandung City during the year 2010–2016. In addition to that, it is also meant to comprehend the effect of Cost of Capital and General Allocation Fund to the level of Regional Financial Independence both simultaneously or partially. The research method used was multiple regression analysis by comparing the research variables namely Cost of Capital and General Allocation Fund as independent variable with the Regional Financial Independence of Bandung city area as dependent variable. The results of this study signify that Cost of Capital and General Allocation Funds have a significant effect on the city government's Regional Financial Independence. It illustrates that Cost of Capital and General Allocation Fund are able to become predictor variable to improve Regional Financial Independence. Partially the Cost of Capital has a positive influence on the level of regional autonomy while the general allocation fund has a negative effect on the level of local financial independence.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA

Local Own Revenue (PAD) is regional income derived from the results of local taxes, the results of local retribution, the result of separated regional wealth management, and others. The purpose of this study, to determine the effectiveness and contribution to the North Halmahera District's Original Revenue. The analytical method used is descriptive qualitative that is analyzing the level of effectiveness and contribution from data realization of Hotel Tax District of North Halmahera. The results showed that (1) the effectiveness of Hotel Tax in 2013 until 2017 experienced a decrease and a varied increase. The highest effectiveness is in 2014 with the percentage of 116.08% and included in the criterion is very effective, then the lowest effectiveness is in 2016 with the percentage of 86.32% and included in the criterion less effective, (2) Hotel Tax Contribution on 2013 to 2017 goes into very less criteria. And that included in the lowest criterion number is in 2015 with a percentage of 1.82%.Keywords: Local Original Income, Effectiveness, Contribution

ANALISIS PEMUNGUTAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON

Non-metallic mineral and rock tax is one of the original source of income in Tomohon. This research was conducted to find out how the analysis of pollution from Non Metallic Mineral and Rock Tax and how big the effectiveness and contribution of Mineral Non-Metals and Rocks Tax on the Original Income of Tomohon City. The method of analysis used in this research is descriptive method. The result showed that procedures and procedures for collecting non –metallic minerals and rock taxes in Tomohon City are based on Local Regulation (Perda) No. 43 of 2012 and the effectiveness of Non-Metallic Mineral and Stone Taxes in Tomohon Municipality in 2014 is quite effective, by 2015 effective, 2016 is ineffectiveand in 2017 less effective with an average of 54,97%. While the Non-Metallic Mineral and Non-Metallic Mineral Revenue Contribution to the Tomohon Distric’s Revenue in 2014 to 2017 is very less with an average of 0,94%. Keywords: Mineral Tax, Collection, Effectiveness, Contribution, Local Original Income

STRATEGI DINAS KEBUDAYAAN DAN PARIWISATA DALAM KONTRIBUSI PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BOJONEGORO

Culture and Tourism Service Strategy in the Contributation of Local Revenue Increase in Bojonegoro. Tourism that can be packaged and managed properly will be an asset for an area. The diversity of tourist attraction in Bojonegoro Regency can actually be used as one of the economic supporters and also can absorb a lot of manpower so that human resources and natural resources can be utilized optimally. The purpose of this study is to determine the strategy of the Department of Culture and Tourism in the Contribution of Income Revenue Original. This research uses descriptive qualitative research method by using informant from Department of Culture and Tourism of Bojonegoro Regency. The results of research are aspects affecting tourism in Bojonegoro regency. Analysis of the internal and external environment of the organization aims to find out the strategic issues of the Department of Culture and Tourism of Bojonegoro Regency using SWOT analysis (Strenghts, Weaknes, Opportunities, Threats). Keywords: Strategy, Tourism, Local Original Income, SWOT Analysis

PENGARUH SUMBER-SUMBER PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI KABUPATEN BUNGO

Indonesian government policy on regional autonomy, which began to be implemented effective on January 1, 2001 since the promulgation of Law No. 22 of 1999 which last revised by Act number 23 of 2014, a policy that is seen as a democratic and fulfilling aspects of decentralization of government real , Decentralization alone has the objective to improve the welfare and service to the community, the development of democratic life, justice, equity, and the maintenance of harmonious relations between the center and regions as well as between daerah. This study aims to examine the Original Regional Revenue on Regional Expenditure in Bungo District Year 2006-2014. The result of the research shows that there is a positive and significant influence between the sources of Local Original Income (X1, X2, X3, X4) on local expenditure (Y) in Bungo District. The amount of influence simultaneously between sources of Original Revenue (X1, X2, X3, X4) to local expenditure (Y) in Bungo District is shown with the value of R2 is 99.40%.