Source Of Local Revenue Research Articles

Ratio Legis of the Deed of Sale and Purchase Agreement as an Object of Land and Building Acquisition Duty

This research attempts to unravel the various dynamics governing BPHTB. This research focuses on examining two issues, namely (1) the ratio legis of PPJB regulation as the object of BPHTB and the implications of PPJB as the object of BPHTB after the issuance of Law 1/22 which amended the previous BPHTB Law as a whole. In this paper, it is found that there are several reasons that make PPJB as the object of BPHTB, namely: (1) based on the social function of land based on the agrarian law regime, so that every acquisition of land rights is taxed which is used as a net regional income; (2) the imposition of BPHTB on PPJB as an increase in regional income; (3) from the nature of PPJB as a binding transaction and as a marker of a legal event which is then followed by the making of AJB as the basis for the acquisition of land rights. Second, the implications of BPHTB for the changes in the original regulation in the PDRD Law which was later revoked by the 2022 HKPD Law, have made several changes that affect the legal certainty of taxpayers in paying BPHTB. There is an antinomy in regulating the time payable and payment of BPHTB to the local government. The time payable arrangement as the basis for payment is made after the signing of the sale and purchase deed. However, the payment arrangement states otherwise, namely at the time the sale and purchase deed is signed. However, on the other hand, the regulation also requires the notary to request proof of payment before the signature of the sale and purchase deed. The difference in provisions on the time payable and the deadline for payment affects the legal certainty of the sale and purchase process, and is not in accordance with the meaning of BPHTB as a duty paid after the acquisition of land rights. In addition to the implications that arise for taxpayers, the above arrangements also affect the legal certainty of notaries / PPATs who carry out their duties which are overshadowed by sanctions if they sign the deed before BPHTB is paid in full. The research method used in this writing is normative juridical research method, using three types of approaches, namely historical approach, legislative approach and conceptual approach. The urgency of implementing tax collection on deeds of acquisition of land rights known as BPHTB is to emphasise the social function of land through tax collection carried out by the government. PHTB on PPJB is one of the sources of local revenue used to organise local government and third, namely from the nature of PPJB which is an agreement that binds both parties to the certainty of the transaction being carried out, as the initial act of the legal event of sale and purchase in question.

Design Of A Budget Processing Information System At Sat Reskrim Of Polres Labuhanbatu Web Based

Capital expenditures carried out by regional governments produce infrastructure in an area both for providing basic services to the community and to encourage regional governments to provide potential sources of local revenue. The Financial Report of the National Police of the Republic of Indonesia consists of a budget realization report, balance sheet, operational report, report on changes in equity and notes on the financial report as attached, which is the responsibility of the National Police which has been prepared based on an adequate internal control system. The aim of this research is to be able to design an information system for processing budget data to unit of Sat Reskrim the Polres Labuhanbatu is web-based so that it can help operational work, especially in processing financial data, to be more effective and efficient

The Influence of Education Level, Technology and Regional Original Income on Economic Growth in Districts/Cities of Bali Province

Bali Province, which is an international tourism destination, must be able to improve its human resources by utilizing technology and allocating stable local revenue. The purpose of this study was to analyze the effect of education level, technology and local revenue on economic growth in the Regency/City of Bali Province, both simultaneously and partially. The data sources used in this study were secondary sources with 45 observation points that combined time series and cross-section data. The results of the study showed that 1) the level of education, technology and local revenue had a positive and significant effect simultaneously on economic growth in the Regency/City of Bali Province, 2) the level of education and local revenue partially had a positive effect on economic growth in the Regency/City of Bali Province, 3) Technology partially had a negative effect on economic growth in the Regency/City of Bali Province. Based on the results of the study, to increase economic growth, investment in human resource development needs to be carried out by increasing access and quality of education for the community, then the local government also needs to evaluate and adjust the technology implementation strategy in order to provide a positive contribution, and finally the local government can optimize sources of local revenue and increase the efficiency of its management.

The Effect of Enlargement on the Indicators of Fiscal Decentralization of RA Communities

Fiscal decentralization at the local level is aimed at ensuring financial autonomy to strengthen the role of local self-government bodies. In fiscal decentralization, it is also important to clarify what powers are given to local governments so that they can determine their spending priorities and have some capacity to expand local revenue sources. The administrative-territorial reforms of RA, in particular, the enlargement of communities, is a new challenge from the point of view of the development and independence of the local self-government system of RA, but to have a well-established local self-government system, it is very important to increase both the absolute and relative indicators of the communities' incomes. The results of the analysis carried out in the communities of Armenia for 10 years show that the communities have a trend of steady growth of their incomes, which, however, is not always accompanied by an increase in the share of their incomes in the total incomes. The latter is because, despite the RA administrative-territorial reforms, the communities continue to be significantly dependent on the state budget. With the emphasis on the importance of assessing the impact of enlargement in communities after the RA administrative-territorial reforms, there is a need to introduce a methodology for calculating several indicators of fiscal decentralization in communities, which will take into account not only indicators at the local level but also other macroeconomic indicators characterizing the country's economic situation, such as GDP.

EFEKTIVITAS PEMUNGUTAN PAJAK PARKIR DI KOTA SAMARINDA: TINJAUAN DARI PERSPEKTIF HUKUM DAN KEBIJAKAN

Parking tax is a significant source of Local Revenue (PAD) in Samarinda City, but its implementation faces various challenges. The regulations governing parking tax aim to provide a clear legal framework, yet taxpayer compliance remains low. Weak supervision, limited technology, and low public awareness are the main factors hindering tax collection effectiveness. The use of digital technology in the parking system can enhance taxpayer compliance and reduce revenue leakage. Improving human resource capacity and conducting educational campaigns to raise public awareness are also important. Implementing policies that provide incentives for compliance and strict sanctions for violations is expected to optimize parking tax revenue and improve public services and city infrastructure.

The Existence of Regional-Owned Liability Companies as Profit-Oriented Regional-Owned Enterprises

<p>Regional-Owned Enterprise (“BUMD”) is a business entity owned by the regional government as a source of local revenue, especially to provide benefits to the regional economy based on Good Corporate Governance. In addition to seeking profit, Regional Companies also carry out social functions for the residents of their regions. Before the era of regional autonomy, regional companies were regulated by Law No. 5 of 1962 concerning Regional Companies. Responding to this, the government together with the People's Representative Council (“DPR”) replaced the Law on Regional Companies with the Law on Regional Government and Government Regulations on BUMD. The two regulations were drafted to improve the performance of regional companies, as well as to fill the legal vacuum regarding regulations regarding BUMD. In practice, the purpose of establishing the BUMD has not been achieved because BUMD is required to have a social function in society, which makes it less focused on its main mission. Using a normative juridical research method and statutory approach as well as conceptual approach, this paper comprehensively examines Regional Liability<strong> </strong>Company (“Perseroda”) regulations and offers an ideal concept for the existence of profit-oriented Perseroda in Indonesia. The legal theories used are the Theory of Three Fundamental Legal Values (Gustav Radbruch) and the Legal Entity Theory. The results of the research show that the most appropriate solution is to have the management of BUMD separate from the Regional Government Law and that the issuance of Government Regulations regarding BUMD is proven yet to be able in addressing the problem of BUMD management. Therefore, it is recommended that the DPR and the Government immediately organize and harmonize regulations regarding BUMD management so as to realize good BUMD governance and performance, especially to support the strength of the regional economy.</p>

Kemandirian Keuangan Daerah Pemerintah Kota Tasikmalaya Tahun Anggaran 2019-2022

This research aims to describe the regional financial independence of the Tasikmalaya City Government for the 2019-2022 fiscal year. Considering that the PAD of Tasikmalaya City is still at a low level in contributing to regional income in Tasikmalaya City in the 2019-2022 fiscal year compared to the element of transfer funds and the regional financial capacity of the Tasikmalaya City Government in managing all sources of local revenue is considered not optimal. This research uses a qualitative approach with a case study research design. This study uses the calculation of the ratio of regional financial independence, the ratio of the degree of fiscal decentralization, the ratio of regional financial dependence, the ratio of PAD effectiveness, and the ratio of PAD efficiency which refers to the theory of Mahmudi (2016). Data collection techniques used in this research are documentation and interviews. The results of the research show that the Tasikmalaya City Government during the 2019-2022 fiscal year has an average regional financial independence is 23.46% with an instructive relationship pattern, the average degree of fiscal decentralization is 18.20% with a category of financial capability is less, the average financial dependence is still classified as very high with a ratio is 77.96%, the average effectiveness of PAD is 98.06% with a moderately effective category, and the average PAD efficiency is 1.82% with a very efficient category.

Dampak Pengembangan Desa Wisata Pada Peningkatan Kesejahteraan Masyarakat Desa Pearung Kecamatan Paranginan Kabupaten Humbang Hasundutan

The tourism sector is a potential sector to be developed as a source of local revenue. With the development of a tourist village, it will have an impact on the welfare of the surrounding community. The purpose of this study is to describe and analyze the impact of the development of Pearung Tourism Village on the welfare of the surrounding community. This research uses a qualitative approach and descriptive research type. The research location was in Pearung Tourism Village, Paranginan Sub-district, Humbang Hasundutan Regency. The results of this study show that the impact of the development of Pearung Tourism Village is the impact on the environment and social, as well as the economic impact. The impact on the environment is the cleanliness that is maintained and the state of the surrounding environment that is maintained. The social impact felt is the cooperation between residents to jointly protect the surrounding environment. The economic impact is that with the development carried out, it can provide the surrounding community with new job opportunities so as to increase community income. Some people who previously did not have jobs also now have jobs so that they can improve their standard of living.

A Candle in the Wind? The Tax Autonomy of Hungarian Municipalities in Light of the Coronavirus Pandemic

Abstract This article aims to offer a brief introduction to the system of local tax autonomy in Hungary, primarily by accentuating its peculiar features compared to other systems used in the region. Particular attention is paid to the local business tax, a less typical source of local revenue, which constitutes the backbone of the Hungarian system, and to the relatively recently introduced possibility for local authorities to levy so-called ‘settlement taxes’ on an open-list basis. The author then describes how the coronavirus pandemic and the measures aimed at mitigating its economic consequences affected local governments’ financing mechanism and fiscal capacity. Finally, by drawing conclusions from these occurrences, the resilience of local tax autonomy in Hungary is evaluated.

PAJAK DAERAH DI 6 PROVINSI JAWA: KONTIBUSI, EFEKTIVITAS DAN DETERMINAN

Regional economic growth is part of national economic growth. The implementation of regional development requires funds in the form of budget allocations that have been determined and obtained. Local own revenue has several sources of revenue, Provincial Tax, Regional Retribution, the results of the management of separated regional wealth and others, legitimate local original income, Provincial Tax is the largest contributor to the source of revenue Local Revenue. This research discusses the contribution, effectiveness and determinants of Provincial Taxes. This research was conducted in 6 Provinces in Jawa in 2016-2020. The data will be analyzed descriptively and regression analysis panel data. This study uses several variables, namely Inflation (X1), GDRP (X2), Total Population (X3) and Total Hotel (X4). The result of this research is inflation has a insignificant effect on local tax revenue. GDRP has a positive and significant effect on local tax revenue. Total population has a negative and insignificant effect on local tax revenue. Total hotels has a negative and significant effect on local tax revenue.

Peranan Pemerintah Desa dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan di Desa Pagaran Lambung III Kabupaten Tapanuli Utara

The low land and building tax receipts in Pagaran Lambung III village need to be strengthened by the role of the village government in this case apparatus and institutional resources. This study aims to identify and describe the role of the village government in increasing land and building tax revenues. Through the role of a good village government and complete village head office facilities, which can support the administration of tax payments, it can increase land and building tax revenue and community participation in Pagaran Lambung III village, which is one of the sources of local revenue (PAD) of North Tapanuli district. The inhibiting factors are the low level of the people's economy, the low level of public tax knowledge and the payment system which is still manual. In solving the problems that occur researchers use the role theory put forward by Ryaas Rasyid. This type of research uses a qualitative approach descriptive method. Data sources were collected based on data collection techniques, namely observation, interviews and documentation. As a reinforcement of this study, it consisted of key informants, main informants and additional informants. The research results obtained are that the role of the village government has not optimally carried out its functions and obligations in providing guidance or direction in solving land and building tax revenue problems that have not reached the tax realization target set by the North Tapanuli district government.

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.

An empirical analysis of the dynamics of tax revenue determinants in kenya: A longitudinal approach

The volatility of tax income poses a significant challenge for Sub-Saharan African countries, contributing to erratic public spending and hindering sustainable economic progress. Recent global economic crises have underscored the urgency for these nations to bolster local revenue sources and overcome structural barriers to economic development. This paper examines the factors influencing tax revenue in Kenya over 39 years, from 1984 to 2022. Utilizing data from various sources, including the World Bank's World Development Indicators (WDI), the Kenya Revenue Authority (KRA), the Central Bank of Kenya (CBK), and the Organization for Economic Co-operation and Development (OECD), the study employs an autoregressive distributed lag (ARDL) model to distinguish long-run relationships from short-run dynamics due to the mixed order of integration among variables. The empirical model includes real GDP, agricultural gross value added, general government expenditure, inflation, consumer price, official development assistance, and industrial gross value added as key determinants. The ARDL bounds test confirms a long-term equilibrium. The connection between the variables and the error correction model indicates a relatively quick adjustment process, with around 25% of disequilibrium corrected within a single period. Results from the long-run ARDL estimation suggest that agricultural value added significantly increases tax revenue. In contrast, variables such as GDP and government expenditure do not show a significant long-term effect. In the short run, the lagged tax-to-GDP ratio and GDP significantly impact tax revenue. These findings underscore the importance of agricultural productivity and provide valuable insights for policymakers seeking to enhance tax revenue in Kenya.

POTENTIAL OF HALAL TOURISM INDUSTRY IN INCREASING REGIONAL INCOME THROUGH REGIONAL TAX AND RETRIBUTION IN TOJO UNA-UNA REGENCY

This study aims to identify the potential of the halal tourism industry in the Tojo una una regency, Central Sulawesi Province, Indonesia. The method used is descriptive qualitative method with data collection techniques through surveys, documentation and observations. This study uses spatial analysis and snowball sampling to analyze and collect data on the distribution of accommodation, attractions and tourist attractions at the research location. The results showed that Tojo una-una district had a population of 165,574 people, with a density of 29 people/km² and about 91.22% (151,327 people) embraced Islam based on data from the Ministry of Religion in 2020. For the land area, it is estimated at around 5,721.51 Km2 or 8.41 percent of the land area of Central Sulawesi Province. The sea area reaches approximately 3,566.21 Km2. With a beach length of approximately 951.115 Km. Tojo Una-Una commonly abbreviated as Touna, which is a land area and a group of islands. This has become a huge potential in shaping the halal island tourism industry in the district. Tojo Una-una with good and professional handling and management, and of course it will become a source of local revenue through local taxes and retribution

Analisis Pendapatan Asli Daerah (PAD) sebagai Upaya Pelaksanaan Otonomi Daerah di Kabupaten Toraja Utara Periode 2016-2020

The existence of a policy to manage government independently in the form of regional autonomy makes every decision more strategic in increasing local revenue sources to the maximum. The purpose of this study was to analyze the regional own-source revenue (PAD) of North Toraja Regency in 2016-2020. Quantitative descriptive method is used to describe the contribution ratio and growth ratio in local own revenue (PAD). The results of this study indicate that the contribution of local taxes to local own-source revenue (PAD) is in the sufficient category, while for contributions in the very poor category obtained from the results of the management of separated assets. For the growth ratio, the results fluctuated greatly from 2016-2019, but a drastic decline occurred in 2020, this was due to the covid-19 pandemic that hit North Toraja Regency.

Simplification of Local Taxes as an Optimization of the Budgetary Function in an Effort to Restore the National Economy in Lampung Province

Inequality of regional income with one another, hampers the development process in several regions and has not increased regional independence due to dependence on transfer of funds from the central government. This happens because the local government has not been able to optimize the source of local revenue, namely local taxes to increase local revenue. With this situation, the government seeks to simplify the local taxation system including tax types, tax rates. Regional independence is also expected to increase regional financial capacity which will have an impact on the recovery of the national economy after the pandemic. This research will be conducted normatively empirically, namely combining normative legal elements with the review of laws and regulations relating to the simplification of local taxes, which are then supported by the addition of empirical data or elements through socio-legal, statute and conceptual approaches. Based on the above, this research is expected to contribute suggestions for the implementation of regional tax simplification in Lampung Province so that the implementation of regional tax simplification can be optimal and have a positive impact on increasing regional financial capacity.

THE EFFECT OF RESTAURANT AND COFFE SHOP TAX INCOME ON INCREASING REGIONAL ORIGIN INCOME (PAD) ACCORDING TO ISLAMIC PERSPECTIVE (Study in Bandar Lampung City, 2016-2020)

Restaurant Tax is a tax imposed on restaurant businesses, while coffee shop tax is a tax imposed on coffee shop services. Restaurant and coffee shop taxes are a component of local taxes which are a source of local revenue (PAD). The regional tax that is collected is Regional Original Revenue which is then used for the benefit of the common people. The method used in this study is a type of descriptive method with a quantitative approach. The type of data in this study is primary time series data sourced from BPPRD (2016-2020). This study uses Multiple Linear Regression Analysis supported by the SPSS version 26 program. Based on the results of data analysis, it can be concluded that Restaurant and Coffee Shop Taxes have a partial and simultaneous effect on increasing the Local Revenue of the city of Bandar Lampung. The Islamic Economic View of Taxes is permissible and justified, because taxes are a source of income that will be used for state management including the management of the development of the City of Bandar Lampung. Tax collection is permissible as long as it is in accordance with Islamic provisions or that has nothing to do with gambling or elements of maisir.

Evaluation of the Implementation of Advertising Tax Collection Policy in North Bekasi District, Bekasi City for 2020-2022

Bekasi city, as an autonomous region in West Java Province, holds promising potential for local revenue. Various forms of business and large industries have successfully attracted domestic and international invesments, contributing to the global trade. Due to the abudance of goods and services produced, media and advertising play a crucial role in introducing and educating consumers about these products. Advertisement tax servers as one of the key sources of local revenue. Advertisement act as a medium to disseminate information to the general public and are placed alongside roads, conveying messages and information. This research aims to evaluate the implementation of the advertisement tax collection policy in North Bekasi Sub-district, Bekasi City, from 2020 to 2022. The analytical technique employed in this study is descriptive analysis with a qualitative approach. The research findings reveal that the realization of advertisement tax in 2022 did not meet the set target, with an average result of 95.11%, categorizing the effectiveness for 2022 as moderately effective. The main hindrance lies in the lack of taxpayer awareness, and the online registration service on the website occasionally consumers time for the issuance of SKPD and advertisement permits. Efforts have been made to address this issue, including conducting socialization and monitoring activities for taxpayers.

Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Penerangan Jalan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Batu

Indonesia as a government that adheres to the principle of regional autonomy, each region is given the authority to regulate its own government. Where to organize their own local government requires a source of income. One source of local revenue is local taxes and regional levies. The purpose of this study was to determine the effect of hotel taxes, restaurant taxes, street lighting taxes and advertisement taxes on local revenue This type of research is quantitative with a descriptive approach. The data used in the secondary data research contained in the Batu City regional financial institutions are in the form of regional tax target and realization reports and 2012-2018 regional original revenue target and realization reports. The research method used is multiple linear regression analysis to see the effect of hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes and advertisement taxes on local revenue. The results of testing the hypothesis using the t test succeeded in proving that the hotel tax did not have a significant effect on local revenue, while the restaurant tax, entertainment tax, street lighting tax and advertisement tax had a significant effect on regional original income. The test results using the f test prove that the hotel tax, restaurant tax, entertainment tax, street lighting tax, and advertisement tax simultaneously affect local revenue. Keyword: Regional Autonomy, Revenue, Regression Analysis, Taxes, Realization Report.

Analysis of the institutional development of drinking water supply systems in XYZ City, Indonesia coastal area

AbstractBased on the Regulation of the Minister of Public Works and Public Housing Number 4 of 2020, drinking water supply management can stand alone or work together with other institutions. The local government establishes a Regional Drinking Water Company which has responsibility for supplying drinking water at the regency/city level. The coastal city as the object of study manages clean water then transfers under a private company. Due to government restrictions regarding the authority to provide clean water, a technical implementation unit was formed for better solution in clean water services. The new form of institution will be able to make decisions and carry out execution at any time because it is directly under the authority of the government, it can also apply the concept of good governance to support more transparent management. In accordance with the policy, the new institutional form will be able to finance itself, develop the level of service and contribute to regional development as a source of local revenue. However, the institutional transition requires adaptation both from a functional and operational perspective. Through this study, an analysis of the readiness for the transition of institutional forms is carried out to minimize conflicts such the lack of improvement in the quality of drinking water services due to limited government authority, insufficient qualified human resources in water management, and the difficulty of developing drinking water service infrastructure because it still depends on the private sector. The analysis of the structure and human resources associated with clean water service targets also conducted. Institutional strengthening, both regulatory and institutional, is necessary to maximize the roles and functions of the relevant institutions. With a more comprehensive understanding in the preparation of contracts and division of authority, no parties will be aggrieved in the long term.