Local Revenue Research Articles

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor

Motor vehicle tax is one of the revenues that contribute greatly to economic growth in a country that is collected on the ownership of motorized vehicles. Although the number of motorized vehicles increases every year, in reality there are still many people who do not comply with the obligation to pay taxes. Taxpayer compliance is an important aspect in the government's efforts to increase local revenue. The purpose of this study is to determine taxpayer compliance in Batam City, as well as the impact of taxpayer awareness, quality and sanctions on taxpayer compliance. This research uses a descriptive type quantitative approach. The random sampling method is used by researchers to take samples by distributing questionnaires to the people of Batam City who own motorized vehicles. There are 100 respondents who have been determined by researchers based on calculations using the slovin formula using multiple linear regression analysis techniques. The results of this study indicate that awareness and service quality have no significant effect on taxpayer compliance, while sanctions have a significant effect on taxpayer compliance.

Evaluasi penerapan program keringanan pajak kendaraan bermotor pada UPTD SAMSAT Tomohon

Motor vehicle tax is a type of regional tax with significant potential for increasing local revenue. However, it must be acknowledged that there are still many taxpayers who do not comply with paying taxes on time. To increase taxpayer awareness, the Regional Government has implemented a motor vehicle tax relief program through UPTD Samsat Tomohon. This research evaluates the effectiveness of implementing the motor vehicle tax relief program in increasing taxpayer awareness of paying taxes at UPTD Samsat Tomohon. The research uses a qualitative approach with a descriptive methodology. Data sources were obtained through interviews, documents, and observations. The results show that the tax relief program increases taxpayer awareness and regional tax revenues.

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

Juridical Implementation of Regional Regulation Number 11 of 2023 Regarding Local Taxes and Levies on the Elimination of Subscription Parking in Tulungagung

The implementation of Regional Regulation Number 11 of 2023 concerning Local Taxes and Levies in Tulungagung District has significantly altered the management of public parking services. This regulation abolishes the subscription parking system and replaces it with a conventional ticket sales system. The accompanying procedural and technical changes aim to streamline operations and enhance revenue collection for the local government. This study investigates the juridical-sociological aspects of the implementation process, focusing on its impacts on local revenue, quality of public services, and citizen satisfaction. Through qualitative analysis involving primary data from interviews and secondary data from documentation and field observations, the research evaluates how the elimination of subscription parking has affected revenue generation and service provision. Key findings highlight a significant decline in revenue from subscription parking but indicate potential benefits in improving service efficiency and citizen satisfaction. Recommendations include continuous policy evaluation and adaptation to optimize regional financial management and public service provision in Tulungagung District.

The Role of Trade Officers in Enhancing Local Revenue Collection in Mpanda Municipal Council

The persistent under-collection of local revenues in Mpanda Municipal Council undermines the council's financial autonomy and leads to continued reliance on central government funding. This study aimed to evaluate the role of Local Government Authority (LGA) trade officers in revenue collection as a strategic initiative to diminish this dependency. To address this issue, the study employed a convergent mixed-method design rooted in pragmatism, allowing for the integration of qualitative and quantitative data to provide a comprehensive understanding of the factors influencing revenue collection. The research involved a population of 75 individuals, including personnel from the trade and industry unit, collectors, revenue officials, and business owners within the district council. A sample of 63 respondents participated in the study, with 46 responding to questionnaires and 17 business owners interviewed. Data were gathered through a combination of these methods, analyzed to capture both numerical trends and in-depth perspectives. The findings underscore the critical importance of strategic revenue management practices, well-informed trade officers, and effective revenue supervision in reducing reliance on central government funding. These insights bear significant implications for policymakers and local government officials aspiring to bolster financial self-sufficiency and ensure sustainable fiscal governance in Mpanda Municipal Council. To address these challenges, the study recommends a focus on comprehensive training and capacity-building programs for trade officers to enable them to autonomously manage revenue collection processes.

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.

Tax Optimization of Starred Hotels as an Effort Increasing Regional Original Income in the District West Manggarai

This research aims to examine the inhibiting factors in optimizing star hotel tax on local revenue and analyze the efforts and strategies undertaken so that star hotel tax collection increases and runs optimally. This research is a qualitative descriptive study. Data was collected through interviews and strengthened by literature study. The results of the research show that there are obstacles in optimizing star hotel taxes in increasing local revenue, namely limited human resources from the West Manggarai Regency Regional Revenue Agency, both as bailiffs, appraisers and inspectors, then there is still non-compliance by star hotel taxpayers in paying and reporting the tax. The existence of these obstacles means that efforts need to be made, including: improving the quality of tax collectors, coordinating with related agencies, socializing regional regulations to taxpayers regarding star hotel taxes, and intensifying tax assessments and inspections of star hotel tax objects. Researchers also recommend strategies for optimizing star hotel taxes to increase local revenue, including: expanding the revenue base, increasing supervision, and increasing the quality and quantity of employees at the West Manggarai Regency Regional Revenue Agency.

Stakeholder influence, local revenue mobilisation and service delivery in district local governments: evidence from districts in Northern Uganda

Stakeholder influence, local revenue mobilisation and service delivery in district local governments: evidence from districts in Northern Uganda

Reluctant Compliance and Collaborative Fiscal Disobedience: How Hmong Consumers Evade Value-Added Tax in Vietnam’s Northern Uplands

For decades, the Vietnamese socialist state has failed to enforce taxation on local Hmong in Đồng Văn, a vast karst plateau in the country’s northern upland region. A recent rise in local tax revenue from Value-Added Tax (VAT) is optimistically perceived by state authorities as a turning point in the fiscal relationship between the state and the evasive population. This article shows that what appears to be a ‘success’ of taxation is the result of both reluctant compliance of local Hmong with a new technique of state control that ties consumer desires to the payment of tax, and their continued pursuit of ‘fiscal disobedience’ using various tactics to evade the novel taxing power of the state. Compared to their previous efforts of tax evasion, evading VAT requires fiscal disobedience of a collaborative kind, involving not only Hmong consumers but also vendors and even agents of the state.

Efficiency of Built-up Land Use on the Socio-Economic Conditions of Cities: Case Study of Bandar Lampung City

Dynamic city development has an impact on land consumption levels, as an effort to increase city capacity, so this is not a sustainable option both socially and economically. As one of the provincial capitals on the island of Sumatra and the city closest to the island of Java, the city of Bandar Lampung certainly experiences the same demands regarding the use of built-up land. In identifying these conditions, this article uses a decoupling analysis method of built-up land area, population and local revenue. This research uses NDBI (Normalized Difference Built-Up Index) to describe built-up land, population and LGR (Local Government Revenue) to describe the social and economic conditions of Bandar Lampung City. The results of the NDBI analysis from 2014 to 2022 show that built-up land in Bandar Lampung City has reached 61.67%. In the same period, the city's population increased by an average of 6.01% and Bandar Lampung City's LGR increased by an average of 13.55% in 2022 amounting to IDR 645 billion. In the decoupling analysis of built-up land to population, Bandar Lampung City has an expansive negative decoupling category, so there are indications that the growth of built-up land is not adjusting to the number of residents to be accommodated. In the decoupling analysis of built-up land against PAD, the decoupling index falls into the Expansive coupling category, which means that built-up land and PAD have increased, but the growth of built-up land is higher than the PAD of Bandar Lampung City. In both conditions, it shows that population growth and local income of Bandar Lampung City is still below the growth of built-up land, so it is indicated that the growth of built-up land in Bandar Lampung City is less efficient.

Capturing the Asymmetrical Effect of Macroeconomic Factors on Public-Sector Innovation in Chinese Local Government: A Dynamic Technology Forecasting Approach

Despite the considerable investments in Chinese public sector innovation in China and its social impact, there is insufficient information on how asymmetries in macroeconomic factors and business cycles affect public sector innovation. Based on provincial data from thirty regions (2000–2016), the study proposes a dynamic model to capture the asymmetrical impact of macroeconomic factors on local government innovation. The innovation-based predictive model indicated that a positive shock to macro-economic factors (i.e., gross domestic product, government administration expenditures, provincial degree of openness in economies, provincial degree of openness in society, higher education research and development expenditures, local revenue, and local expenditure) upsurge government innovation. In contrast, a negative shock to these factors disrupts local government innovation. Third, the model indicated a pro-cyclical relationship between positive and negative shocks to government administration expenditures and provincial government innovation during the boom and recession periods. The study offers an essential policy tool and some important implications for local government officials, future researchers, and policymakers to understand how cyclic and asymmetric behavior in local government innovation shapes the innovation efficiency of the public sector in China. Subject Classification Codes: O30, O31, O32, 01, O38, O36, O35, O38, P25, Q01, H72.

Maṣādiru Tamwīlil Ta’līmi fī al-Madrasati al-Islāmīyati min Manẓūri Niẓami Tamwili at-Ta’limi fī Indūnisiyā

Education has a very important role in promoting the civilization of the nation. A good education can encourage the creation of a good, creative and productive society so that it can finally achieve the goals of the state. Through this Indonesian national education system, the government must be able to ensure the equitable distribution of educational opportunities, as well as the importance and efficiency of education management to meet challenges in line with the changing demands of local, national and global life. The budget allocation system for education in Indonesia is strongly influenced by government policies. The researcher used the library research method by collecting information and data with the help of various materials found in the library such as reference books, similar previous research results, articles, notes and various journals related to the problem to be solved. Research activities are carried out by collecting information and data with the help of various materials in the library such as reference books, similar previous research results, articles, notes and various journals related to the problem to be solved. The research concluded that the financing of education in Indonesia through seven sources: Sources of funding from the central government from Law No. 20 of 2003 on the national education system, Article 49 "Education funds other than education salaries and official education costs are allocated at a minimum of 20% of the state budget and a minimum of 20% of the local revenue budget called the Public Allocation Fund and partially added with the Special Allocation Fund, local governments, parents of students, adoptive parents, community groups, students themselves and sources of institutions or associations.

LOCAL GOVERNMENT ISSUES AFTER THE ENACTMENT OF LAW 11 OF 2020 ON JOB CREATION

With the enactment of Law Number 23 of 2014 concerning Regional Government, it provides new regulations regarding the division of authority between levels of government. There are several administrations of government affairs which were previously part of the authority of the Regency/City and later became the authority of the State. The administration of government consists of the implementation of mandatory government and the implementation of elective government which is divided between the central government, provincial regions and regency/municipal regions. Mandatory Government Affairs are divided into Mandatory Government Affairs relating to Basic Services and Mandatory Government Affairs which are not related to Basic Services. The relationship of authority between the Central Government and Regional Governments in the system of the Unitary State of the Republic of Indonesia gave rise to the concepts of centralization and decentralization. The implementation of Regional Autonomy after the existence of Law Number 11 of 2020 concerning Job Creation took over the authority of the regional government, the authority of the Regional Government carried out by the Central Government can affect the existing government system in the region. Adjusted to the administration of government in the implementation of regional autonomy, this can affect local revenue which can have a negative impact on the area.

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

Pengaruh Integritas Dan Profesionalisme Terhadap Kinerja Pegawai Badan Pendapatan Daerah Kota Tasikmalaya

This research was conducted to determine the Influence of Integrity and Professionalism on the Performance of Employees of the Local Revenue Agency of Tasikmalaya City. This study used a quantitative approach with Associative (Causal) research methods using data obtained directly through questionnaires distributed to 47 repondents. The technique used in this research is multiple linear regression. The results of the study indicate that: (1) Integrity and Professionalism simultaneously have a significant effect on Employee Performance: (2) Integrity partially has a significant effect on Employee Performance: (3) Professionalism partially has a significant effect on Employee Performance

ОСОБЛИВОСТІ ФІНАНСОВОГО ЗАБЕЗПЕЧЕННЯ СІЛЬСЬКИХ ТЕРИТОРІАЛЬНИХ ГРОМАД В УМОВАХ СТАЛОГО РОЗВИТКУ

Financial provision of rural territorial communities in conditions of sustainable development is an important aspect of the country's economic and social development. The successful functioning and development of such communities depend on their ability to attract and effectively distribute the financial resources needed to improve infrastructure, education, health care and other vital areas. In the conditions of sustainable development, which involves a balance between economic growth, social well-being and environmental protection, the financial support of rural communities becomes especially important for the preservation of their unique natural and cultural heritage. That is why the purpose of the presented work is to determine the features of financial support of rural territorial communities in conditions of sustainable development. The methods that were used in the formation of the current study are: methods of analysis and synthesis to determine the key aspects of the development of rural territorial communities; methods of induction and deduction to determine the features of the financial provision of territories; method of comparison; logical method; graphical and tabular methods for visual display of research results. Also, as a result of the study, it was proved that the necessity of diversifying the sources of financing is a prerequisite for the financial provision of rural territorial communities. In particular, such communities should actively attract local tax revenues, state support, as well as use the opportunities of international grants and technical assistance programs. At the same time, effective management of resources aimed at the implementation of sustainable development programs, which includes energy saving, development of local businesses and support of environmental initiatives, becomes an important task. In the context of reforming the financial system in Ukraine, financial decentralization is of particular importance, which opens up new opportunities for strengthening the financial independence of rural communities, at the same time placing greater responsibility on them for the rational use of funds. Rural communities can direct the received finances to improve infrastructure, develop social services, support local entrepreneurs, as well as to environmental and energy-saving initiatives.

Analisis Penerimaan Pendapatan Asli Daerah (PAD) Ditinjau Dari Kontribusi PAD, Elastisitas PAD dan Kinerja Pajak Daerah Pada Pemerintah Kota Sibolga

This study aims to analyze the contribution of local revenue, the elasticity of local revenue and the performance of local taxes in the Sibolga City government. Local Own Revenue is the right of the local government which is recognized as an increase in the value of net assets obtained from local taxes, local levies, the results of the management of separated local assets and other legitimate local revenue. This research was tested on the sibolga city local government in 2018-2022. The data analysis technique used in this research is descriptive and quantitative analysis. The results of the analysis show that the contribution of local revenue tends to be unfavorable, the elasticity of local revenue tends to be elastic to gross regional domestic product and the performance of local taxes tends to be very effective.

Efektivitas dan Kontribusi Pajak Hotel, Pajak Mineral Bukan Logam dan Batuan, dan Pajak Air Bawah Tanah Terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2017-2019

This study aims to analyze the effectiveness and contribution of Hotel Tax, Non-Metal Minerals, Rock Tax, and Underground Water Tax on Local Revenue. The data used is time eries data for 2017-2019. This study uses a descriptive analysis methot using indicators of value classification of effectiveness and contribution criteria. The results of this study indicate the highest level of effectiveness, namely groundwater tax with very effective criteria. While the lowest level of effectiveness is the tax on non-metallic minerals and rocks with effective criteria. The biggest contribution level is hotel tax with very low criteria. While the smallest contribution level is groundwater tax with very low criteria

LOCAL FINANCES IN WESTERN BALKAN COUNTRIES: FOCUS ON OWN -SOURCE REVENUES AND CAPITAL INVESTMENTS

This study examines the fiscal dynamics of local governments’ finances in the Western Balkan countries, focusing on their own source revenues and capital investments, made from the municipalities. While spending for capital investment has increased in nominal terms, the share of municipal spending on capital investments has been downwardly unstable over the past 16 years. In addition to central government transfers, several significant factors contribute to the determination of municipal own-source revenues, including central and local public investment, current expenditures, and municipal development index. The study reveals that capital investment depends on its own source revenues or capital transfers from the central government, where local capital expenditure emerges as a robust determinant, exerting a stronger influence on municipal fiscal autonomy compared to central government investments. This finding underscores the importance of local capital expenditure in enhancing fiscal independence at the local level. This research emphasizes the need for a comprehensive understanding of investment allocation, development indicators, and promoting local revenue mobilization. The findings suggest that enhancing local fiscal autonomy requires a shift in policy focus towards stimulating local capital expenditure and prioritizing human development. By identifying the factors that influence municipal own-source revenues, this study provides valuable insights for local management in strengthening the financial capacities of local governments in the Western Balkan countries.

Can solar water kiosks generate sustainable revenue streams for rural water services?

Providing a sustainable supply of safe drinking water in rural Africa depends on sufficient revenue from user payments to maintain services. While handpumps have been the primary source of drinking water for rural Africans for decades, local revenue generation has been unstable, contributing to service disruptions and welfare losses. We examine the effect of upgrading manual handpumps to solar kiosks in rural Mali from 2019 to 2023. We model 452 monthly records of observed payments and metered water usage to estimate changes in volumetric use and revenue generation. Average revenues increase four-fold indicating stronger financial performance with solar kiosks. In contrast, we find no significant increase in the volume of water people use when a handpump is upgraded to a solar kiosk. We estimate that a 1 °C temperature increase is associated with a $9 increase in average monthly revenue and 366 more litres of water used every day per waterpoint. Our study suggests that rural Malians are more inclined to pay for water from professionally managed solar kiosks. However, seasonal volatility in water demand and uncertainty in the long-term revenue effect suggests caution in assuming solar kiosks are a definitive solution to the nuanced and dynamic nature of water user behaviours in rural Africa.