Source Of Local Revenue Research Articles

Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan Berdasarkan Realisasi Penerimaan Pajak Bumi dan Bangunan (PBB) pada Dinas Pendapatan Daerah Kabupaten Pamekasan

Land and Building Tax (PBB) is a Local Tax as one of the important local revenue sources to finance the implementation of the local government to establish a broad regional autonomy, real and responsible. Therefore we need taxpayer compliance in meeting the obligations it is important in the collection of taxes. Tax compliance can be seen from the revenue target and Building Tax (PBB) that have been realized. This research was conducted in the Office of Regional Revenue in Pamekasan, which in this study the authors examined the Taxpayer Compliance Analysis Based Revenues and Building Tax. The purpose of this study is to determine how large the percentage level of tax compliance Land and Building (PBB) Revenues by land and building tax (PBB). The analytical method used is descriptive method in which the data obtained from the Department of Revenue Pamekasan processed by looking at the percentage of realization of revenue from land and building tax (PBB). The author can conclude that the level of compliance in 2014 is 68.52% (Less Comply) and 2015 is 79.60% (Less Comply) and 2016 ie 81.83 % (obedient enough), so it can be said that the taxpayer on land and buildings (UN ) sufficient to adhere to their obligation to pay taxes.

TRANFORMATIONAL LEADERSHIP EFFECT ON THE MARKETING PERFORMANCE THROUGH MARKET ORIENTATION

Regional Enterprise or so-called enterprises can play an important role for the region in particular and national development in general. As one source of local revenue or PAD in addition to tax and retribution, so that the management of enterprises require a serious and professional. Leadership is important to be discussed based on the consideration that, first, theoretically, leadership is positioned as the central factor that dominates, moving, directing, and coordinating various other factors within the organization. Leaders are needed for determining the continuity and development of business. Secondly, referring to previous research that leadership is a factor that significantly influence market orientation, organizational innovation and organizational performance. The purpose of this study was to: (1) test and analyze the effect of transformational leadership on market orientation; (2) to test and analyze the effect of transformational leadership on organizational innovation; (3) to test and analyze the effect of market orientation on performance marketing; (4) test and analyze the effect of innovation on the performance of marketing organizations; (5) to test and analyze the effect of market orientation on organizational innovation; (6) test and analyze the effect of transformational leadership on marketing performance.

Tourism Development and Strategy for Increasing Numbers of Visitors in Kediri

Tourism is one source of local revenue. The key to improve quality of tourism destination is effective strategy to develop tourism sectors. To develop tourism sector, one should emphasize on adequate maintenance of tourism destination and management. Studies have been conducted in Kediri analyzing how potential the area was for tourism destination. It was expected that number of visitors and local revenue would increase by describing both internal and external factors supporting the tourism sector in the area. The study was a descriptive study that employed mixed methods (quantitative and qualitative). The data analysis methods were SWOT analysis followed by weighing using IFAS-EFAS analysis. The findings were (a) the government of Kediri should build shopping center that highlighted the local wisdom and more shopping centers more particularly in tourist destination that had no “something to buy” yet, (b) launch various tourism programs, (c) spread information about tourism in Kediri more widely, and (d) involve various types of mass media for promoting the tourism spots in Kediri. It was predicted that the strategy of which purpose was improving quality of tourism spot along with the continuous development plan would improve tourism sector in the area. Once targeted number of visitors had been achieved, the local revenue of Kediri would increase simultaneously. Recommendation strategy is Aggressive Maintenance strategy, where institutions or organizations responsible for the tourism destination develop the area actively and aggressively. We recommend the procedures of the Aggressive Maintenance to develop logic and analytical concepts, as well as make analysis and conceptualize short and long-term priorities. Keywords : Kediri, SWOT, Tourism Development.

Analisis Kontribusi dan Efektivitas Pajak Daerah Sebagai Sumber Pendapatan Aali Daerah Kabupaten Karawang

Local taxes are the source of local revenue. The collected local taxes can be used to support the economic growth of a region. The objectives of this research is (1) to identify the contribution of each post of local taxes to the locally-generated revenue of Kabupaten Karawang in 2011 – 2015 and (2) to identify the effectiveness of each local tax in Kabupaten Karawang to the locally-generated revenue in 2011 – 2015. This research used the quantitative method, which is the ratio analysis. Ratio analysis used is the contribution ratio and effectiveness ratio. Data used in this research is secondary data obtained from Dinas Pendapatan dan Pengelolaan Keuangan Kabupaten Karawang in 2011 – 2015. The result of this research shows that the contribution of each post of the local taxes to the locally-generated revenue of Kabupaten Karawang is in the low category with the percentage of 1% to 20%. The effectiveness for each local tax in Kabupaten Karawang is in the very effective category with the average effectiveness ratio of higher than 100%.

ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD

ANALISIS KINERJA PENDAPATAN ASLI DAERAH KOTA PONTIANAK TAHUN 2007-2015

To finance the development, one of the efforts of Local Government is to absorb the funds of loccally generated revenues, which consist of Local Taxes, Levies, Regional Wealth Management Results and other legal local revenues as beneficial in improving the local income and encouraging the growth rate of regional economy. This research aims to determine the development of the sources of locally generated revenues to the locally generated revenues of Pontianak city, determine the contribution of the sources of locally generated revenue, and determine the effectiveness of imposing Local Revenue conducted by the Regional Government of Pontianak City. This research used a descriptive analysis to determine the development of the sources of locally generated revenues of Pontianak city from 2007 to 2015. The results show that the development of Local Tax is constantly increasing while Retribution, Regional Wealth Management and other Regional and Local Revenues experienced fluctuations in growth. The results of contribution analysis indicated that the contribution of Local Taxes was an average of 67.40% per year which was the most dominant of the Local Revenue, and the smallest contribution was 2.17% which was contributed by the separated Regional Wealth Management. The effectiveness of the collection of all the sources of local revenues have been effective, with an average score of 91.97%, almost reaching the target. Keywords: Locally generated revenue, Local Taxes, Levies, separeted Regional Wealth Management and Other Legal Local Revenues.

Adakah Pengaruh Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah?

<p><em>The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD) as one source of income in financing regional development. The result indicates the role of the revenue (PAD) in the Regional Budget (APBD) of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue.</em></p><p align="left"><em> </em></p><p><strong>Keywords: </strong>economic growth, revenues (PAD), Regional Budget (APBD), Gross Domestic Product (GDP).</p>

KAJIAN FAKTOR PENENTU DAYA SAING KOTA BATU SEBAGAI DESTINASI WISATA

The tourism sector of Batu City has great potential to be a major source of local revenue. However, there is a decline in the number of tourists from 2009-2012 with an average of 13% annually. It needs special attention because it indicates saturation to travel in Batu City. The other problems are the average length of stay of tourists in Batu is low at between 1.35 to 1.67 days. Therefore, in the development of the tourism, Batu City needs strategies to improve competitiveness focusing on the determinant factors.This study aims to determine the determinant factors of destination competitivenessbased on the determinants based on the assessment of the experts using Analytical Hierarchy Process (AHP).In this study, theoretical base used is a destination competitiveness’s model by Dwyer (2003). This model is the development of competitiveness’s model such as Porter's Diamond and destination competitiveness’s model by Crouch and Ritchie (1999).Based on the research, there are five determinant destination competitiveness factors, namely (1) Natural, (2) Artificial tourism, (3) Range of tourism activities, (4) Human Resources Development, and (5) Environmental Management.  Keywords: Destination Competitiveness, Tourism Destinations, Determinants Factors, AHP

ANALISIS POTENSI PENERIMAAN RETRIBUSI PASAR SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HULU SUNGAI UTARA

Market retribution market is one of sources of local revenue in Hulu Sungai Utara. The purpose of this study is to measure the potential revenue, market in Hulu Sungai Utara, which results will be used as a basic reference potential measure the effectiveness of revenue, market, in order to assess the results of the performance of market fee collection. This type of research is research diskiptif, while the data analysis method in use is the qualitative method, ie with a portrait, explain, and interpret the date obtained and analyzed to obtain conclusions.Contribution revenue, market on revenue is relatively small with only contributes a percentage rate 5%, from the year 2009 until the year 2012 revenue, always increasing but retribution market acceptance of is not comparable to the total revenues of local revenue Hulu Sungai Utara. Development of retribution market has increased every year, but in 2012 the increase in 2011 the difference is slight. Revenue, market the Department of Revenue in Hulu Sungai Utara against the target revenue, the market has not reached that yet effective, this is due to the realization of revenue, the market does not meet the expected targets, while potential market acceptance levy of 11 kinds of receipts in Hulu Sungai Utara Rp 1.947.378.000. The number is the whole of the potential is there, but can be developed by adding new facilities.

Development Strategy on Business of Informal Sector and Its Role in Reducing Poverty in South Sulawesi, Indonesia

The study is aimed to identify the problems of informal sector business, to design the models and strategy in developing informal sector business, and to analyze the role of informal sector in reducing poverty in South Sulawesi. The population of the study is the informal sector in Makassar, and Pare-Pare, South Sulawesi Province. The number of samples is 200 people. Purposive sampling is used as the sampling technique. Data is analyzed by descriptive statistics, and Analytical Hierarchy Processes (AHP). Then, data is processed by IBM SPSS 22 and Expert Choice. The results show that the main problems faced by the informal sector consist of: (1) the lack of government support, (2) access to capital is relatively difficult, (3) business management unprofessional, (4) lack of labor skills, (5) Lack of marketing network, (6) retribution, (7) the urban planning policy, (8) generally do not have a business license, (9) competition, and (10) the existence of illegal fees. There are three alternative strategies that can be used to develop the informal sector, namely: (1) empowerment, (2) formalization (legal / business licensing), and (3) the localization, which provides the location for the informal sector. Development of the informal sector requires the support and commitment from the stakeholders, especially local government. In addition, the support from the institutions such as universities, NGOs, and the private sector. The study also shows that the informal sector has a greater role as a source of people income. Furthermore, the informal sector also contributed as a provider of jobs, reduce poverty, and as a source of local revenue and economic growth. DOI: 10.5901/mjss.2016.v7n6p97

Fenomena Tradisi Ziarah Lokal dalam Masyarakat Jawa: Kontestasi Kesalehan, Identitas Keagamaan dan Komersial

This study discusses the grave pilgrimage traditions that have long made the Java community in particular through a phenomenological approach with increasing pilgrim graves in 1 the last decade, although the level of jurisprudence still reap the pros and cons. The study revealed several factors causing the increase in the grave pilgrims. The survey results revealed that there are many aspects that influence the increased pilgrim grave. In addition, the grave pilgrimage as a tradition that has existed since before Islam, it’s recognized that it has aspect of religious ritual worship (piety) with the normative arguments as an amplifier. Efforts of pilgrims who actually aimed at showing religious identity or religious symbols as the persistence of the abangan are still not understood in the perspective of religious pilgrimage and the orthodox clergy who rejected the implementation of the pilgrimage also affect many pilgrims. Another dimension is an important factor increasing the pilgrims grave is none other than the commercial factor, because many pilgrims could significantly increase the economic level of the community around the shrine grave, grave pilgrimage organizers and it can even be a source of local revenue. So that the improvement of infra structure grave shrine is also an important factor increasing the grave pilgrims.

ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue

Major League Baseball Anti-Trust Immunity: Examining the Legal and Financial Implications of Relocation Rules

Major League Baseball (MLB) rules restrict the movement of any franchise into another’s territory. These territorial rules are designed to protect each team’s potential local revenue sources as well as to provide stability throughout the league. Recently, Major League Baseball approved financial compensation for the Washington Nationals’ move into the Baltimore Orioles’ territory – primarily because it was in the best interest of MLB even though it hurt the Orioles. However, the Oakland Athletics were unable to even negotiate a potential compensation plan for a move into the San Francisco Giants’ territory, despite the apparent financial benefit the move could have provided for every other league franchise. The Athletics are already located within 15 miles of the Giants, and their potential 40 mile move to San Jose, California would not add a new team to the San Francisco Bay Area; rather, it would simply be a move of a current team to a different location within the metropolitan area. The refusal of the Giants or MLB to negotiate a potential compromise has kept the Oakland Athletics in a substandard facility and has led to their potential move to Fremont, CA – a less desirable location than San Jose.This paper investigates the legal, policy, and financial considerations concerning Major League Baseball’s territorial rules. Specifically, it addresses antitrust law as it pertains to American professional sport; relevant sport franchise relocation cases; financial arguments why leagues desire to control relocation; financial components of MLB’s current Collective Bargaining Agreement; and the potential legal and financial impact of a challenge to MLB’s territorial rules – an option the Oakland Athletic initially investigated prior to their decision to pursue a potential move to Fremont.

Pengaruh Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Jambi

This study aimed to analyze the effect of economic growth on revenue districts / cities in Jambi Province. The data used is data panel districts / cities in Jambi province during the Year 2007-2013. Data were analyzed using panel data regression. The study found that a significant effect of economic growth to local revenue. This means that the economic growth of the district/city has been effective in increasing revenue growth. In other words, economic growth has spread in the economic sector is a source of local revenue.

KEDUDUKAN SUMBANGAN PIHAK KETIGATERHADAP KEUANGAN DAERAH PROPINSI LAMPUNG

local revenue source can be derived from local revenues, equalization funds, and other income. The position of third-party contributions to the area is a country's financial in the sense of acceptance into the local treasury and included in the budget. The main factors supporting the implementation of third-party donation receipt to the area in Lampung is, the magnitude of the potential areas that could be explored as a source of local revenue, in addition to the number of companies that can be used as donors to contribute to the region. Keywords: SPK, Regional Finance

ANALISIS POTENSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI SELURUH KABUPATEN/ KOTA PROVINSI MALUKU UTARA

Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.

Wrażliwość dochodów jednostek samorządu terytorialnego na wahania cyklu koniunkturalnego

The paper focuses on the concept of distribution of cyclical driven risk amongcentral and local governments. Elasticity and stabilization revenues are theoreticallyas well as empirically examined. The correlation between business cycle andfiscal efficiency of main sources of local government revenues were also studiedand the results are discussed. Own revenues, general purpose and specific purposegrants-in-aid are separately studied in detail.

POLICY IMPLEMENTATION OF THE ENTERTAINMENT TAX COLLECTION (A Case Study at Local Revenue Office in Batu City)

Entertainment tax is one of the source of Local Revenue in Batu City along with the development of Batu City as tourism city. Therefore, Batu City government tries to optimize entertainment tax revenue by discharging the entertainment tax policy. The success or failure of this policy will be determined by the step of implementation. Unfortunately, policy implementation of entertainment taxes in Batu City still faces a problem, that is tax receivable problem. The aims of this research is to explain and analyse policy implementation of entertainment tax collection in Batu City through four important aspects in the policy implementation and analyse the factors exist in these policy implementation. This research uses qualitative method with case study approach. This research focused on (1) policy implementation of entertainment tax collection in Batu City, and (2) factors exist in the policy implementation of entertainment tax collection in Batu City. This research found that policy implementation of entertainment tax collection in Batu City has not been optimal. It’s showed by the increasing of entertainment taxes that fluctuates and the lowest percentages of entertainment tax evenue on the Local Revenue in Batu City. Besides, there are four factors exist in this policy implementation there are communication, resources, disposition/attitudes, and beureaucratic structures. Unfortunatelly only communication factors that support this policy implementation. Keywords: policy implementation, entertainment taxes

THE PARCEL TAX AS A SOURCE OF LOCAL REVENUE FOR CALIFORNIA PUBLIC SCHOOLS

School finance is highly centralized in California, as the state determines almost all of the revenue school districts receive. The only significant source of local revenue is a tax on parcels of l...

EVALUASI PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MANADO

Local Revenue is among the sources of funding of local government, and is needed in carrying out the task of government and in development. Act 32 of the local government established local tax as one of the local revenue and can be developed according to the conditions of each region. One of the sources of local revenue for the government of the city of Manado is the entertainment tax. Manado city as the center of government, trade and tourism has many places of entertainment, but the extent of the contribution of the entertainment tax on local revenue need to be investigated. The purpose of this study was to evaluate whether the effect of the entertainment tax to the local revenue of Manado. This study used secondary data obtained from the Revenue Affairs of Manado. The method used to evaluate the influence of the entertainment tax is the rate of growth. Data entertainment tax of Manado city between 2010-2014 was analyzed, and it shows the variation of revenue and was not significantly affect local revenues of Manado. Variations in entertainment tax revenues likely caused by fluctuations in entertainment activities in the city of Manado. Tax entertainment revenues are relatively small shows the effort to seek potential entertainment tax are not fully in the city of Manado. The government need to provide facilities for investment in sectors related to entertainment and at the same time optimizeeffort to seek and to collect entertainment tax in the city of Manado. Future studies need to deepen and broaden the acquisition of information and data relating to entertainment tax in the city of Manado.