Local Retribution Research Articles

Qualitative Study of the Declining Trend of Local Retribution in Regency/City in Indonesia

This qualitative study analyzes public perceptions of the declining trend in local retribution within Indonesian regencies and cities. The research examines factors such as public awareness, trust in local governance, economic challenges, and their impact on compliance behavior. Findings indicate that limited understanding of retribution policies, perceived lack of transparency in fund usage, and economic hardships significantly contribute to reduced compliance. Additionally, skepticism toward local governance and perceived inefficiency further discourage retribution payments. To address these challenges, strategies are suggested to improve transparency, strengthen administrative efficiency, and enhance public services, thereby fostering trust and compliance. Policy adjustments should be made to reflect regional economic conditions and ensure fair retribution systems, supported by public education and technological improvements in payment processes. The study underscores the importance of community involvement in policy-making and tailored approaches to address the specific needs of different regions, ultimately contributing to sustainable local revenue growth and better fiscal management. By improving awareness, transparency, and economic fairness, local governments can encourage higher compliance, improve financial independence, and better support public services.

Analysis Of Local Tax Contribution, Local Retribution, Results Of Management Of Separated Local Assets And Other Local Original Revenue Legitimately Towards Local Revenue In The Local Government Of Kupang City

The implementation of Law No. 23 of 2014 concerning Regional Government and Law No. 33 of 2004 concerning Central and Regional Financial Balance has caused fundamental changes regarding the regulation of relations between the Center and Regions, especially in the field of government administration and in financial relations between the Central and Regional Governments, known as the era of regional autonomy. In the current era of regional autonomy, regions are given greater authority to regulate and manage their own households. The objectives include bringing government services closer to the community, making it easier for the community to monitor and control the use of funds sourced from the Regional Revenue and Expenditure Budget (APBD), in addition to creating. The contribution of regional taxes to the regional income of Kupang City in 2020 was 8.59%, The contribution of regional taxes to the regional income of Kupang City in 2021 was 8.32%, The contribution of regional taxes to the regional income of Kupang City in 2022 was 10.38%. The contribution of levies to the regional income of Kupang City for 2020 was 3.33%, The contribution of levies to the regional income of Kupang City for 2021 was 3.38%, The contribution of levies to the regional income of Kupang City for 2022 was 5.56% The results of the achievement of the percentage of regional independence when associated with the pattern of relations between the central government and regional governments in the implementation of regional autonomy, especially the implementation of Law Number 33 of 2004 which has been amended to Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, then the regional financial independence of Kupang City is in an instructive relationship pattern, where the role of the central government is more dominant in financing the development of Kupang City than the independence of the regional government so that it is considered that the regional government has not been able to implement regional autonomy

Linking regional investments and revenues at the provincial level to investment loan decisions by local government banks in Indonesia

This study aims to analyze how two different types of investments (local domestic and foreign direct investments at the provincial level) and revenues (booked by the provincial governments, general allocation funds, special allocation funds, local taxes, and retribution) affect investment loan decisions by local government banks in Indonesia. The study uses panel data applying ordinary least squares and multiple linear regression. Thus, 144 data were sampled from 2013 to 2021 from 16 local government banks out of Java Island in 21 provinces in Indonesia. The study found that local domestic investment at the provincial level affects investment loan decisions by local government banks. In contrast, foreign direct investment did not affect lending decisions, indicating that local domestic investment contributes to the real local economy at the provincial level. Different results were found in provincial revenues in the form of general and special allocation funds, which negatively affected loan investment decisions, possibly due to provincial revenues utilized to cover the financial deficit and capital expenditure spent chiefly on imported goods. Additionally, local taxes at the provincial level also negatively affect investment loan decisions, possibly due to fluctuations in local tax collection during COVID-19. However, the study found that local retribution contributes to predicting loan investment decisions, suggesting revenue collection by the governments considering local economic conditions. The study findings suggest that provincial governments should direct investments that can impact the local economy and spend their revenues on goods and services that can drive local economic growth. AcknowledgmentThe investment loan made by local government banks, which is associated with local investment and revenue, is part of a research grant project from the Economics and Business Faculty of Hasanuddin University. This project is a result of collaboration with national and international researchers. In carrying out this research, some inputs from people working in local government banks, financial service authorities, and provincial and regency governments are addressed.Thanks to Ahmadi Usman for secondary data and Syahidah Ulhaq for some application programs enabling mapping literature, as well as Israa Natiq Jabar for supervising the result and applied some inputs in the section of research method.

Pengaruh Retribusi Daerah dan Pajak Daerah Terhadap Pendapatan Asli Daerah Provinsi Bali dan Nusa Tenggara Barat Periode 2019-2021

This study aims to analyze the effect of the level of effectiveness and contribution of the realization of local retribution and local taxes on local revenue in the Cities / Regencies of Bali and West Nusa Tenggara Provinces in the 2019-2021 period. The research method used is descriptive with a quantitative approach. The data analysis technique was carried out by effectiveness analysis, contribution analysis, and panel data regression analysis using Eviews SV 12. The results showed that the level of effectiveness and contribution of local levies in cities / districts in Bali and West Nusa Tenggara Provinces for the 2019-2021 period was less effective and very insufficient, which meant that it had no effect on local revenue. Meanwhile, the level of effectiveness and contribution of local taxes in cities / regencies in Bali and West Nusa Tenggara provinces for the 2019-2021 period is effective and moderate, which means it has an effect on local revenue.

The Influence Of Local Taxes And Local Retributions On Regional Expenditure Through Local Own-Source Revenue As A Mediating Variable During The Pandemic Period(Empirical Study In Cities/Districts In West Java)

Local Own Source Revenue had been greatly impacted by the Covid-19 pandemic. Local Taxes and Local Retribution has been decreased as many hotels, restaurants and entertainment businesses were not allowed to open. The aim of this research is to determine the effect of Local Taxes and Local Retribution during the Covid-19 pandemic on Local Own Source Revenue, which impacted on Capital Expenditures during the Covid-19 pandemic. The population in this study is 54 Local Government Yearly Financial Statement from 27 cities/regencies in West Java Province for 2020 and 2021. Sampling Method that is being used is non probability sampling method, with a total sample of 54. The independent variables of this research are Local Taxes and Local Retributions, the dependent variable of the research is Capital Expenditure and the mediation variable is Local Own Source Revenue. The research results show that Local Taxes and Local Retribution have a significant positive effect on Local Own Source Revenue and Capital Expenditures during the Covid-19 pandemic, and Local Own Source Revenue positively mediates Local Taxes and Local Retriburtion on Capital Expenditures during the Covid-19 pandemic.

Enhancing Local Retribution as a Key Source of Local Revenue

Retribution serves as a pivotal source of revenue for the State, distinguishing itself from taxes through the provision of a direct reciprocal value to the payer. In essence, individuals or entities paying retribution receive a tangible benefit or service in return, a concept fundamentally different from the general revenue-generating nature of taxes. This study adopts a descriptive qualitative approach to explore the dynamics of retribution and its impact on the revenue generation of Gorontalo City. Utilizing financial data specific to this locale, the research zeroes in on the local government of Gorontalo City as its primary sample, employing documentation methods to collect and analyze data. The analysis process encompasses verification, categorization, in-depth analysis, and meticulous organization of data to identify strategic issues and opportunities. The study further integrates SWOT analysis as a strategic tool to outline the current landscape and pinpoint areas for improvement. A key recommendation emerging from this research is the imperative for relevant local government units, specifically the Regional Work Unit (RWU), to enhance the management, supervision, and provision of guidance related to local retribution payments. By doing so, Gorontalo City can significantly improve the efficiency of its retribution collection processes, thereby fostering sustainable growth in local revenue streams. This comprehensive approach not only aims at optimizing current operations but also at securing long-term financial stability for the region through improved retribution management practices.

Analisis Kinerja Keuangan Retribusi Pelayanan Parkir di Tepi Jalan Umum pada Pemerintah Kabupaten Sumedang Tahun Anggaran 2018-2022

Local Own-Source Revenue (PAD) is vital in the government's implementation in meeting its needs and services to society. One of the components of PAD is Local Retribution. Sumedang Regency has various local retributions, which various authorized agencies manage, and one of them is the parking retribution on the side of the public road. This research aims to determine and describe the financial performance of parking retribution on the side of the public road. This research uses descriptive research methods, with data collection techniques through documentation studies and interviews. The research results show that the average effectiveness ratio of parking retribution on the side of the public road in 2018-2022 is 64.23%, classified as ineffective. Meanwhile, the contribution made to PAD is only 0.17%, which is categorized as very low. However, the analysis of income growth from retribution is dominated by positive growth. In 2021 and 2022, revenue growth could reach 650% and 66%. There is a positive impact from the implementation of subscription parking.

Pengaruh Pajak Daerah, Retribusi Daerah dan Dana Alokasi Khusus Terhadap Belanja Modal pada Kabupaten/Kota Provinsi Bali

The COVID-19 pandemic has brought changes to the world including Indonesia with various challenges and even presents various new policies, causing various impacts, one of which is the impact on the economic sector. This study aims to determine the effect of local taxes, local levies and special allocation funds on capital expenditure. This study uses a quantitative method with a research population of 45 data on the realization of district and city APBDs in Bali Province in 2017-2021. The number of samples obtained using the saturated sampling technique is 9 districts and cities with observations for 5 years with the period 2017-2021. The data collection techniques in this research are literature study and documentation study. The test tool used to test the data is the panel data regression analysis test using Eviews version 12. A series of tests conducted produces data that can prove that partially local taxes and local retribution have a significant and positive effect, while special allocation funds have no effect on capital expenditure. While simultaneously local taxes, local levies and special allocation funds affect capital expenditure.

The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)

This study aims to analyze the role which in this case includes the effectiveness, growth rate, and contribution of local taxes and regional levies to the locally generated revenue (PAD) in Indonesia in 2019-2021, or a comparison of the phenomena before and during the Covid-19 period. The data is sourced from secondary data in the form of time series data obtained by researchers indirectly through intermediary media, the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia through the https://djpk.kemenkeu.go.id page. Methods of testing and data analysis using descriptive statistical tests by measuring the effectiveness, contribution, and growth rate. Based on the results of the research, the effectiveness of provincial government regional tax revenues or regional levies in 2019 – 2021 has fluctuated and tends to experience a drastic decline in 2020. However, it can still be categorized as less effective to very effective. The average g rowth rate of all provincial governments in Indonesia has not managed to experience growth in both local tax revenues and regional levies in 2019 – 2021. The contribution of local taxes to the locally generated revenue (PAD) of all provinces in Indonesia is classified as very good. Meanwhile, the contribution of regional levies to the PAD of all provinces in Indonesia is classified as very low.

The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)

The Role of Local Taxes and Local Retributions to Provincial Government Local Own-Source Revenue (Pad) in Indonesia in 2019-2021 (Before and During the Covid-19 Pandemic)

ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH DAN LAIN- LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH

This study aims to determine the effectiveness and contribution of local tax, local retribution, and other original local revenue to the original local revenue of Aceh Singkil in 2016-2020. This study used the descriptive qualitative method. The data used in this study are primary and secondary data with data collection techniques using documentation and interview techniques. The result of this study indicate that (1) the effectiveness of local tax revenue in Aceh Singkil in 2016-2020 is less effective (77,63%), (2) the effectiveness of local retribution revenue in Aceh Singkil in 2016-2020 is less effective (71,43%), (3) the effectiveness of other original local revenue in Aceh Singkil in 2016-2020 is effective (90,53%), (4) the contribution of local tax to original local revenue of Aceh Singkil in 2016-2020 is less contribution (14,37%), (5) the contribution of retribution to original local revenue of Aceh Singkil in 2016-2020 is good (41,63%), (6) the contribution of other original local revenue to original local revenue of Aceh Singkil in 2016-2020 is a medium contribution (24,03%).

PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS ATAS KORELASI RESIPROKAL

This study aims to analyze the reciprocal effect between economic growth and local own-source revenue. The research scope of this study is based on Java—Bali region in 2015—2019. Using purposive sampling, the data used in this research is taken from the DJPK and BPS websites. The method of this study is analyzed with the two-stage least square (2SLS) panel data regression method with cross-section random effect model as well as white-cross section covariance coefficient in the GDRP equation and period weights (PCSE) in the LOR equation. This research managed to prove the significant positive reciprocal effect between economic growth and LOR. Other factors related such as General Allocation Fund, Revenue Sharing Fund, and HDI in the GDRP equation also have a significant positive influence on economic growth. Meanwhile, labor, local taxes, and local retributions variables also own similar results on LOR. However, Special Allocation Fund and population has significant negative effect on economic growth and LOR, respectively. Moreover, capital expenditure with a lag of two years shows a negative and insignificant effect on economic growth.

Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pertumbuhan Ekonomi dengan Pendapatan Asli Daerah Sebagai Variabel Intervening di Kabupaten Sidoarjo Tahun 2016-2021

This study aims to examine the effect of local taxes and local retribution on economic growth, using local own-source revenue as an intervening variable in Sidoarjo Regency in 2016-2021. This type of research is quantitative. The data used is secondary data with data collection techniques using documentation techniques. The sample selection method in this study used the saturated sampling method. The data analysis technique used in this research is to use SmartPLS 3.0. The result of this research is that local taxes and local retribution have no effect on economic growth. local taxes and local retribution have an effect on local own-source revenue. Local own-source revenue has an effect on economic growth. Local own-source revenue cannot mediate the effect of local taxes and local retribution on economic growth

Effect of Local Tax, Local Retribution, Restricted local assets Management, and General Allocation Funds on Regency and Municipal Capital Expenditures in Banten Province


 
 
 This paper examines the effect of Local Tax, Local Retribution Restricted local assets Management, and general allocation of funds on regencies and municipal capital expenditures in the province of Banten for the 2015-2019 period. The research sample is the district and city governments in Banten Province, totaling 8 districts and cities consisting of 4 districts and 4 cities in the 2015-2019 Local Budget Revenue Realization Report (LRAPBD) of the Banten provincial government. Through the purposive sampling technique, the results show that the variables of local taxes and retribution have an effect on capital expenditures, while the variables of separate local wealth management and general location funds have no effect
 
 

Evaluation Of The Local Regulations Draft Of Bengkulu Selatan Regency Concerning Local Taxes And Local Retributions By The Governor

Evaluation is the study and the assessment on the local regulation draft regulated in accordance with the law in the field of local government and other statutory regulations to find out if there are things that are contrary to the public interest, and/or higher legislation and/or decency. The evaluation on the local regulation draft in the regency/city area regarding local taxes and Local Retribution by the governor as a representative of the central government is a form of authority de-concentration delegated by the central government to the governor. The evaluation process is carried out before the relevant legal norms are binding on the general public. The central government gradually evaluates, tests, and even rejects the local regulation draft. Regarding the implementation of the evaluation, in practice it still creates complexities of obstacles in the evaluation of local regulation draft which actually has an impact on legal certainty, especially the legal interests of the district/city government. The problems of this research were how to evaluate the implementation of the Local Regulation Draft concerning Local Taxes and Local Retribution by the Governor and the obstacles in the implementation of the evaluation of the Local Regulation Draft concerning Local Taxes and Local Retribution by the Governor. The approach method used in this research was the normative legal method (juridical normative), while the analysis used was qualitative analysis. The data sources used were primary legal materials obtained through laws and regulations, and secondary legal materials sourced from various official documents. The results of the study indicate that the implementation of the evaluation of the local regulation draft in the regency/city area regarding local taxes and local retribution by the Governor seen from the role and authority of the institution has been in accordance with the legislation, but when viewed from the side of the procedures and time regulated in its implementation it has not been effective and does it not provide legal certainty. Obstacles in evaluating the local regulation draft in the regency/city area are the ineffectiveness of tiered supervision and the inaccuracy of time as stipulated in the legislation.

USAHA PENINGKATAN KUALITAS LINGKUNGAN HIDUP BERDASAR ANALISIS KELAYAKAN INVESTASI DALAM BELANJA MODAL

The study was carried out explain the feasibility of the investment plan for additional garbage truck by Banjarmasin Environmental Service, viewed from the investment criteria assessment namely in the term of technical, social and econimic feasibility. It was a quantitative descriptive study. The data obtained in the form of Budget Execution Document, Local Revenue Receipt Report, Waste Retribution, and direct interview. The analysis technique is: knowing the source of investment funds, creating a forecast of retribution income during the economic age, making a forecast of operating cost over economic age, evaluating investment proposal with technical analysis, social and economic using NPV, IRR, CBA. The result indicated that (1) From the result of technical aspect and social aspects, the government investment investment for additional garbage truck is feasible to implement. (2) Net Present Value (NPV) method with a social discount rate 9% results negative NPV of Rp.-764.123.860. It means that the investment for additional garbage truck is not feasible. (3) The value of Internal Rate of Return (IRR) is not able to be found since the present value of cost is all negative. So, a positive NPV cannot be found. (4) From Cost Benefit Analysis (CBA) method, comparison result between benefit/cost yields a number of 0.49 which means less than 1. Thus, the feasibility analysis of the investment for additional garbage truck is not feasible.

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kota Bandung Tahun 2016-2020

This research aims to determine the effect of local taxes and local retribution on local revenue for the City of Bandung in 2016-2020 partially and simultaneously. This type of research is descriptive quantitative, using quantitative data types. Sources of data were obtained from the Badan Pengelola Pendapatan Daerah (BPPD) of Bandung City, namely data regarding the realization of local tax revenues, the realization of local retribution receipts and the realization of local revenue in Bandung City in 2016-2020. The analysis method used in this research is descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that Local tax and Local Retribution have a positive effect on Badung City's Local Revenue, either partially or simultaneously, for that it is necessary to optimize each component of the revenue to increase local income so it can fulfill the needs of the regional government.

Fiscal Illusion and Asymmetric Response of Regional Financial Performance

Purpose of this research is to prove whether there is a fiscal illusion in the regional financial performance of districts/cities in West Papua and to capture asymmetric response of regional spending. Period in this research from 2010-2019 in West Papua Province which consists of nine districts/cities considering the availability of data, data sources from the Central Statistics Agency (BPS) and the Ministry of Finance (KEMENKEU) Dependent variable is regional financial performance as measured by regional spending and independent variable consists of general allocation funds, special autonomy funds, regional gross domestic product, population, local taxes, local retribution and dummy variables. Analysis methods is panel data regression fixed effect approach, fiscal illusion detection refers to the model developed by Borcherding and Deacon, and response asymmetry refers to the Gennari and Messina model. Findings/Originality: Proving the existence of fiscal illusions and asymmetry responses in a panel data model, results show that there are fiscal illusions in the regional financial performance of districts/cities in West Papua Province as seen from the negative and significant correlation of regional spending with local taxes. There is an asymmetrical response to regional spending in increasing the balancing fund, seen from the negative and significant dummy variable value in the model.

ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN MUARA ENIM

This study aims to determine and analyze the effect of local tax revenue and levies on the increase in local revenue in Muara Enim. This study uses a sample from the regional government APBD report of Muara Enim Regency, namely data on PAD, regional taxes, levies, and other revenues. other data obtained from the Regional Revenue Agency of Muara Enim Regency for the period 2016-2018 .. The data analysis was carried out by classical assumption tests and hypothesis testing using the multiple linear regression method. The results of this study indicate that local tax revenue has a significant positive effect on the increase in local revenue in Muara Enim Regency. Meanwhile, the local retribution does not have a significant effect in increasing the local revenue of Muara Enim Regency

Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.