Local Revenue Research Articles

Fiscal Accounting Strategies in Optimizing Local Revenue Through Taxes on PKB and BBNKB

Fiscal Accounting Strategies in Optimizing Local Revenue Through Taxes on PKB and BBNKB

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.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil dan Jumlah Penduduk terhadap Kinerja Keuangan Pemerintah Daerah

This research aims to determine and analyze the influence of local revenue, general allocation funds, special allocation funds, profit sharing funds and population on financial performance. The study was conducted at district/city governments in West Java Province in 2014-2023. The sample size was set at 27 districts/cities with observation data from 2014 to 2023. The type of data used is secondary data in the form of panel data. The data analysis technique used is multiple linear regression with the Eviews application. The results of this research show that: 1) local original income, special allocation funds, profit sharing funds, population and regional government financial performance have an increasing trend. Meanwhile, general allocation funds have a downward trend; 2) local original income, general allocation funds, special allocation funds, profit sharing funds and population simultaneously influence the financial performance of regional governments; 3) Original regional income has a positive and significant effect on regional government financial performance. General allocation funds and population have an insignificant negative effect on local government financial performance. Special allocation funds have a negative and significant effect on local government financial performance. Profit sharing funds have an insignificant positive effect on local government financial performance.

DETERMINANTS OF REGIONAL TAX REVENUES WITH DOMESTIC INVESTMENT AS MODERATING VARIABLE

This study aims to find out whether gross regional domestic product, labor class, and domestic investment as moderating variables affect local tax revenue. The sample in this study were all provinces in Indonesia. Sampling using saturated samples. Data analysis using panel data regression. The amount of data observed is 198 data. The results showed that gross regional domestic product, and labor had a significant influence on local tax revenue, while domestic investment could not moderate gross regional domestic product and total labor on local tax revenue.

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.

Determinan Kinerja Keuangan Provinsi Gorontalo Tahun 2017-2022

This study aims to analyze the effect of Local Revenue, General Allocation Fund, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on the Financial Performance of Gorontalo Province Local Government. The data used in this study is secondary data sourced from the Directorate General of Balance of the Ministry of Finance of the Republic of Indonesia obtained from 6 regencies / cities in Gorontalo Province. This study uses Multiple Linear Regression Analysis of Panel data using the Fixed Effect Model (FEM). The results of this study indicate that 1). Regional Original Revenue has a positive and significant effect on Local Government Financial Performance, meaning that every increase in PAD by 1 rupiah can improve Regional Financial Performance. 2). The General Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that every increase in the General Allocation Fund by 1 rupiah can improve Regional Financial Performance. 3). The Special Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that any increase in the Special Allocation Fund by 1 rupiah can improve Regional Financial Performance. 4). Revenue Sharing Fund has a negative and significant effect on Regional Financial Performance, meaning that every increase in Revenue Sharing Fund of 1 rupiah can reduce Regional Financial Performance.

A Structural Equation Modelling Approach in Assessing the Sustainability of Indonesian Smallholder Oil Palm Farming

Oil palm plantations (Elaeis guineensis Jacq) in Indonesia have been considered as a leading sector to increase the country's economic growth, create jobs, and improve the distribution of people's income The production of oil palm fruit commodities in 2019 reached a total of 51,443,315 tonnes (Director General of Plantations, 2020). Its export volume in 2019 was 29,135,179 tonnes, equivalent to US$ 20,802,708,000. Oil palm crop production in Indonesia is managed by three groups: state-owned plantation companies, private plantation companies, and smallholder plantations. Oil palm plantation areas spanned 14,677,560 hectares in 2019, 41% of which were community-based plantations. These areas produced 14,846,112 tonnes of palm oil in the same year, accounting for 16% of the national palm oil crop production volume (Directorate General of Plantations, 2020). The development of oil palm plantation areas has made a major contribution to the country's foreign exchange reserves, added to local revenue, encouraged the acceleration of economic development, and encouraged poverty alleviation in rural areas. This study aims to analyse the economic, social, environmental, institutional, and technological influences on the sustainability of independent oil palm farms in Sintang District. The research method used is the Structural Equation Model (SEM) operated through the AMOS programme. While the tools used in this study using a questionnaire with 216 respondents. From a total population of 491 respondents. The findings of this study indicate that the C.R value of the economic dimension is 4.026, social is 2.920, environmental is 3.237, institutional is 3.247, and technology is 2.694. This shows that there is a positive and significant relationship between the dimensions of the sustainability of independent oil palm farming.

Local Tax Optimization Strategy In Jambi City: A Literature Review

This scientific paper seeks to evaluate the ability of local taxation as a source of income, the level of tax participation and the efficiency of the tax collection mechanism in Jambi City budget 2018-2022. The analytical methodology used in this research includes descriptive and qualitative approaches. Descriptive analysis incorporates computational methods that are illustrated in the form of numerical data, tabulations, and graphical representations. In the meantime, the qualitative aspects include conducting intense interviews that are analyzed using SWOT. Based on the findings from the analysis of local tax effectiveness covering from 2011 to 2023, it reveals that the efficiency of local taxation shows variability in different years. Based on existing literature and comparisons between studies that have been conducted, tax optimization can be carried out in Jambi City in line with the principle of fiscal decentralization in regional autonomy by enforcing regulations to ensure the creation of sustainable development and economic growth. Some of the things that can be done are increasing tax compliance, digitalization and simplifying the tax structure. This discussion produces input to the Jambi City Government to explore the potential of local revenue, which influences the growth of Regional Own-Source Revenue (PAD). Therefore, optimal development can lead to positive outcomes for the community, such as the economic growth of people in Jambi City and the optimization of tax revenue.

The Influence Of Hotel Tax, Restaurant Tax, Entertainment Tax And Advertising Tax On Local Revenue Of Sukabumi City Government In 2018-2022 (Case Study On The Sukabumi City Financial And Revenue Management Agency)

This study aims to determine the influence of hotel tax, restaurant tax, entertainment tax and advertising tax on local revenue. The variables used in this study are Hotel Tax (X1), Restaurant Tax (X2), Entertainment Tax (X3), Advertising Tax (X4) and Local Revenue (Y). Hotel Tax, Restaurant Tax, Entertainment Tax, and Advertising Tax are four important sources of income for local governments in increasing Local Revenue. The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Financial and Revenue Management Agency. The results of the study using SPSS 26, show that the effect of Hotel Tax on Local Original Income is tcount -0.036 <ttable 2.0067 with a sig value of 0.971> 0.05, which means that Hotel Tax partially has no effect and is not significant on Local Original Income. The effect of Restaurant Tax on Local Original Income is tcount -0.492 <ttable 2.0067 with a sig value of 0.624> 0.05, which means that Restaurant Tax partially has no effect and is not significant on Local Original Income. The effect of Entertainment Tax on Local Original Income is tcount 0.771 <ttable 2.0067 with a sig value of 0.444> 0.05, which means that Entertainment Tax has no effect and is not significant on Local Original Income. And the influence of Advertising Tax on Regional Original Income is tcount -0.343 <ttable 2.0067 with a sig value of 0.733> 0.05, which means that Advertising Tax has no effect and is not significant on Regional Original Income. The influence of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously is Fcount 0.214 <Ftable 2.55 with a sig value of 0.930> 0.05 and the coefficient of determination test shows that the contribution of Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax to Regional Original Income is 12.7% which means that Hotel Tax, Restaurant Tax, Entertainment Tax and Advertising Tax simultaneously have no effect and are not significant on Regional Original Income of Sukabumi City for the period 2018-2022.

Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.

Analisis Kualitas Pelayanan, Pengetahuan Dan Pemahaman Wajib Pajak Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak

This study aims to analyze the factors influencing the compliance of motorcycle taxpayers in Surabaya. Taxpayer compliance is crucial for increasing local tax revenue, which contributes to regional development. The study employs a qualitative method with a survey approach, where data are collected through questionnaires distributed to motorcycle owners in Surabaya. The independent variables analyzed include tax knowledge, taxpayer awareness, perceptions of tax services, penalties and fines, and trust in the government. The data analysis is conducted using multiple linear regression to determine the effect of each variable on taxpayer compliance levels. The results indicate that tax knowledge, taxpayer awareness, and perceptions of tax services have a significant positive impact on taxpayer compliance. These findings suggest that to improve taxpayer compliance, the government should focus on enhancing tax education, improving the quality of tax services, and building public trust in the tax system

Efforts to reduce illegal parking in Lampung Province

Purpose: The formulation of the problem in this study is how land is prohibited for parking and the efforts to suppress illegal parking in Lampung Province. Research Methodology: The method used in this study was descriptive and qualitative. Results: The results of this study are There are 10 no-parking areas that must be obeyed, including: Bends, shoulders or a bridge, On pedestrian or bicycle tracks, Near traffic lights, On main roads, Facing or close to other stopped vehicles, Within 6 meters (20 feet) of an intersection, or within 9 meters (30 feet) of a bus stop, unless it is damaged. Then, they do not stop or park 3 m (10 feet) on the other side of a fire hydrant, or which may interfere with the access of firefighting vehicles to the hydrant, along slippery roads, on overpasses, tunnels, or on the side of the road leading to the overpass or tunnel, on grass verge or road shoulder. The efforts of the Lampung Province Transportation Agency to deal with illegal parking constraints are as follows: The Department of Transportation must perform mapping, good parking management not only helps in traffic management but also increases local revenue (PAD), the importance of awareness from the community and the government, the government must be present and provide guidance and ensure that parking is managed properly, there are sanctions for violators of indiscriminate parking, but the emphasis is more on education and guidance than sanctions alone.

Optimization of Tax Collection Supervision in Increasing Local Original Revenue (PAD) by Gorontalo City Finance Agency

This study aims to determine the Optimization of Tax Collection Supervision in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. This research method uses descriptive qualitative research. The data collection techniques used are observation, interview, and documentation techniques. In accordance with the type of research used is qualitative analysis techniques. research results in the form of interviews conducted with research informants about Optimizing Supervision of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD) by the Gorontalo City Finance Agency. The sub-focus used are: implementation standards, level of supervision, responsibility. From the statements or results of research with several informants above and from the observations of researchers, it shows that the standard implementation of restaurant tax collection by the Finance Agency has not been implemented optimally. Based on several statements or results of interviews with informants and from observations of researchers, it shows that the level of supervision carried out by the finance agency is still not optimal. From the results of interviews with several informants above, and from the observations of researchers, it shows that the responsibility of taxpayers is still a little less and has not reached a perfect number and the responsibility of the Finance Agency is also still not optimally carried out, this happens because there are still many taxpayers who do not understand the tools or sites they use in making transactions. This is one of the reasons why restaurant tax collection has not been optimized in increasing local revenue (PAD) in Gorontalo City.

The Effectiveness of Local Taxes on Local Revenue of Bojonegoro Regency

The Effectiveness of Local Taxes on Local Revenue of Bojonegoro Regency

The effect of local original revenue (PAD), special allocation fund (DAK) and general allocation fund (DAU) on capital expenditure in Bengkulu Province

Abstract: The implementation of regional autonomy will directly affect the regional financial financing, management and supervision system. Background: The regional financing system in the context of regional autonomy is one of the most important aspects. To realize this, regional governments have rights and obligations over regional finances in organizing their regional government. Therefore, the regional government creates a Regional Revenue and Expenditure Budget (APBD) as an annual regional financial plan that is determined through Regional Regulations. APBD contains regional government revenues and expenditures in a certain period. This research aims to prove whether there is an influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on capital expenditure of district/city governments in Bengkulu Province. Method: This research uses samples from the financial reports of district/city governments throughout Bengkulu Province which have been audited by the BPK from 2019-2022. Finding: Theoretically, it is hoped that this research will be useful as material for building new concepts and can be useful as a reference for further research. A limitation in this research is the availability of data or reports needed to carry out this research. So, researchers look for data or reports on other websites which takes quite a long time. Conclusion: The results of this study indicate that the Regional Original Income and Special Allocation Fund variables have no effect on capital expenditure, and the General Allocation Fund variable has an effect on capital expenditure. Novelty/Originality of this study: This study presents a comprehensive analysis of the influence of Local Revenue, General Allocation Fund, and Special Allocation Fund on capital expenditure in districts/cities in Bengkulu Province from 2019-2022. The results of this study provide new insights into the dynamics of regional finance in the context of regional autonomy in Bengkulu Province, which can be used as a reference for optimizing regional budgets in the future.

PERCEPTION DIMENSIONS OF THE USE OF ELECTRONIC PARKING IN TRADITIONAL MARKETS AS AN EFFORT TO INCREASE REGIONAL ORIGINAL INCOME

Electronic parking is one of the public service innovations that has the potential to increase local revenue in Ponorogo Regency. This innovation takes the form of an application that regulates parking in market areas that tend to be congested by utilizing technology such as parking sensors and applications, drivers can easily find available parking spaces and make payments electronically and also manually. The phenomenon in market parking management research is that it is not yet optimal in terms of service to the community and maximizing regional income from the market parking levy sector. This research aims to examine the dimensions of public perception regarding the use of market electronic parking as a strategy to increase Regional Original Income and evaluate user perceptions of the trust and economic benefits of electronic parking at Tonatan Market, Ponorogo. This research uses a method with a qualitative approach. The data collection technique uses an interactive approach using triangulation techniques such as observation, interviews, questionnaires and document retrieval. Samples were taken from Tonathan market parking users totaling seven informants. The research results show that there are people who support and do not support electronic parking innovation. The Department of Trade, Cooperatives and Micro Enterprises of Ponorogo Regency also supports the innovation of electronic parking because it can increase regional income.

Preparedness of Local Government Units on Full Devolution with the Implementation of the Mandanasgarcia Ruling

This study assessed the preparedness of cities and municipalities in Region III for the full devolution of basic services in alignment with the Mandanas-Garcia Ruling by the Year 2022, following the enactment of RA 7160 (1991 Local Government Code). Utilizing descriptive and comparative research methods, the investigation revealed that a considerable proportion of LGU departments consist of small teams, indicative of prevalent smaller organizational units. LGUs demonstrated a moderate level of preparedness, with employees perceiving higher readiness in transition planning compared to local executives and department heads. Notably, local executives consistently felt more prepared in financial planning, human resources, and facilities management. Significant differences in preparedness levels were identified across LGUs concerning transition planning, coordination, financial management, human resources, and facilities and equipment, with p-values below the 0.05 significance threshold. Challenges in full devolution, including funding, manpower, coordination, revenue generation, and procurement, were highlighted, exacerbated by pandemic-related issues and urban development discrepancies. Proposed solutions encompass strategies to enhance local revenue, improve personnel recruitment, invest in capacitybuilding, foster collaboration, and advocate for standardized policies. This study contributes valuable insights into the nuanced landscape of LGU preparedness for devolution, paving the way for targeted interventions and policy recommendations.

Analysis of Economic Growth in East Nusa Tenggara Province Using Spatial Regression Model

This research aims to examine the significant factors influencing economic growth in the East Nusa Tenggara Province. The estimation is carried out through a spatial regression model approach. The research variables were selected based on the economic growth model proposed by Mankiw-Romer-Weil, namely Gross Regional Domestic Product at constant prices (Y), Labor ( X1), Electricity Consumption (X2 ), Regional Original Income (X3 ), Capital Expenditure ( X4), and Schooling Duration (X5 ). The research data consists of secondary data from the year 2022 in 22 regencies/cities obtained from the Central Statistics Agency (BPS) of East Nusa Tenggara Province. Modeling with the Ordinary Least Squares (OLS) regression method resulted in three significant independent variables at α=5%: local revenue, capital expenditure, and average years of schooling. Based on diagnostic tests, there was spatial dependence in lag and error, leading to the use of Spatial Autoregressive Model (SAR) and Spatial Error Model (SEM) for spatial regression. From these spatial models, the significant independent variables influencing economic growth in the 22 regencies/cities in East Nusa Tenggara were local revenue, capital expenditure, and average years of schooling. The queen contiguity weighting was used. Based on R2 and AIC criteria, the best spatial regression model was the Spatial Error Model (SEM) with the highest R2 of 0.837610 and the smallest AIC value of 393.03. For further research, it is recommended to consider local factors that may influence economic growth, such as the sustainability of the agricultural or tourism sector, which may vary in each region.

ANALYSIS OF CAPITAL EXPENDITURE DETERMINANTS IN DISTRICTS/CITIES IN JAMBI PROVINCE

Regional Expenditures are details of regional income and expenditures within one year. Capital expenditure is one of the most important components of regional expenditures. Through capital expenditure, the budget prepared in the Regional Expenditures can be realized properly and correctly by improving services to the public. In this case, regional governments must be careful when allocating their resources. This research aims to analyze the influence of local revenue, general allocation funds, and special allocation funds on capital expenditure allocation. Capital expenditure plays a very important role in running the government system to improve community welfare and good governance. The population used in this research is all 11 regencies/cities in Jambi Province in 2018-2022. The sample in this research is this population due to data availability, while the data analysis technique used is multiple linear regression—analysis using SPSS. The research results show that local original income has a significant and positive effect on capital expenditure allocation, general fund allocation has no effect on capital expenditure, and special fund allocation also has no effect on capital expenditure. In contrast, local original income, General Allocation Funds, and special allocation funds simultaneously significantly impact capital expenditure allocation.

Collaborative Governance Strategies For Community-Based Tourism Village Development To Increase Local Revenue

Collaborative Governance Strategies For Community-Based Tourism Village Development To Increase Local Revenue