Local Revenue Research Articles

THE URGENCY OF PROTECTING COMMUNAL INTELLECTUAL PROPERTY OF KAMASAN KLUNGKUNG WAYANG PAINTINGS THROUGH GEOGRAPHICAL INDICATIONS TO IMPROVE COMMUNITY WELFARE

Background: Geographical Indication is a sign that indicates the area of origin of goods and/or products which, due to geographical environmental factors including natural factors, human factors or a combination of these two factors, gives a certain reputation, quality and characteristics to the goods and/or products produced. Meanwhile, traditional cultural expression is the result of intellectual creativity of a group of indigenous peoples which has potential commercial value. Intellectual creativity of a group of indigenous peoples which has (potential) commercial value and its natural wealth has enormous potential to increase its value through the protection of communal intellectual property which can further improve the welfare of the Balinese people. This potential, if managed well, will be of benefit to the region as a characteristic of a region and can be used as a trade asset which is ultimately expected to improve the economy of the region where the product originates. One of them is the potential geographical indication of Kamasan wayang paintings which only exist in Kamasan Village, Klungkung Regency, Bali Province. Methods: This legal study analyses uses normative legal research methods, as a characteristic of legal science is its normative nature. The nature of this research uses analytical descriptive, and To obtain research results that reach the target, analysis of legal materials is carried out qualitatively. Result: Good management of intellectual property is a necessity and the key to success in developing and protecting superior regional products with the ultimate aim of increasing local revenue. These steps can take the form of identifying all existing regional potential, implementing a priority scale in developing superior products, providing a conducive business climate, supporting strategic and realistic policies, providing adequate facilities and infrastructure, and guaranteeing security and legal certainty. Conclusions: Following up on the letter from the Directorate of Brands and Geographical Indications Number HKI.4-KI.07.01.01-380, as well as in order to encourage the growth of One Village One Brand (OVOB) Brand registration and inventory of Geographical Indication (IG) products in the Klungkung district area. The potential for advancing the welfare of the Balinese people through Geographical Indications able to carry out an inventory of the potential for Geographical Indications which is aspect of Intellectual Property in Klungkung Regency by cultural diversity of the Wayang Kamasan Klungkung Paintings tradition.

KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIKKA TAHUN 2014-2018

This study discusses the Contribution of Regional Taxes and Terminal Levies on the Regional Original Income of Sikka Regency during 2014-2018, with the aim of the research is to find out 1) the magnitude of the contribution of regional taxes and terminal levies to the Regional Original Income (PAD) of Sikka Regency, 2). the level of effectiveness of local taxes and terminal levies on regional revenue in Sikka Regency. The type of research used is descriptive quantitative research, which is calculating the data obtained to solve existing problems in accordance with the research objectives. The data analysis technique used is descriptive quantitative, namely calculating the amount of contribution, and the effectiveness of local taxes and district terminal fees. Sikka 2014-2018. The results of this study indicate that the contribution of regional tax revenues to the Regional Original Revenue of Sikka Regency in 2014 to 2018 does not make a significant contribution to the PAD of Sikka Regency because the criteria for regional tax contributions are 10% -20%, the Contribution of Terminal Levies Receipts on PAD of Sikka Regency in 2014-2018 it was very lacking in making a meaningful contribution to PAD in Sikka Regency because the criteria for the contribution of terminal fees only reached 0.00% -10%. The average criteria for the effectiveness of local tax revenues in Sikka Regency during 2014-2018 were less effective because the criteria were 60% -80%, the average criteria for the effectiveness of receiving terminal fees in Sikka Regency during 2014-2018 were not effective because the criteria were less than 60 %. The lack of contribution of local taxes and terminal levies to PAD in Sikka Regency is due to the lack of public awareness of the obligation to pay taxes, lack of facilities and infrastructure for tax collection officers, levies are not running well, users of terminal services are less aware of paying fees, as well as the level of discipline and the officers' sense of responsibility is very lacking.

ANALISIS PENERIMAAN RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN ENDE

This study aims to determine the effectiveness, efficiency and contribution of parking fees in Ende Regency. The data collection method used in this research is quantitative because the data comes from the transportation office of Endedan district, DPPKAD, Ende Regency. The results of the data analysis show that (1) The trend of receiving parking fees in Ende district in 2012 to 2015 is negative. (2) The effectiveness of receiving parking fees in Ende district from 2012 to 2015 was ineffective due to the lack of discipline of the collectors. (3) The efficiency of receiving parking fees in Ende Regency in 2012 to 2015 is very efficient, because the efficiency achieved is below 100%. (4) The contribution of parking fee receipts to local revenue in Ende Regency in 2012 to 2013 has increased in 2013 to 2014 has decreased and from 2014 to 2015 has increased. The relationship of effectiveness, efficiency and contribution from 2012 to 2015 was very ineffective because the revenue from parking fees every year was not balanced and was unable to contribute to PAD

Smart Strategies for Managing Regional Assets: Best Practices in Increase Local Revenue

This study aims to analyze the optimization of asset management consisting of the process of planning, implementing, and supervising regional property. The research method uses a qualitative approach with a phenomenological orientation. The data obtained from the study were analyzed using interactive models. The results showed weaknesses in the stages of planning, implementation, and supervision of assets. Therefore, the strategy to increase regional original revenue (PAD) through the optimization of regional property (BMD), the Gorontalo Provincial Government can take a series of innovation-oriented actions including: 1) A comprehensive asset audit of all assets owned including land, buildings, facilities, and inventory. This audit should include an assessment of the value, condition, and potential reuse. 2) Development of an asset management plan. 3) Involving private parties and communities to identify opportunities for cooperation in asset management. 4) Utilization of software technology to help monitor inventory, maintenance, and sustainability of assets. 5) Data-driven asset management by identifying new trends, market needs, and revenue potential to aid smarter decision-making processes related to asset utilization. 6) Promotion and marketing of assets that can be carried out by regional apparatus organizations (OPD) if they have facilities that can be leased or used commercially to help increase revenue. 7) Improved policies and regulations including procedures for leasing, maintaining, and reusing assets, as clear and flexible policies can support innovation and better asset utilization. The weakness in this study is mainly localisation, which is related to areas that predominantly prioritize local cultural values as the main foundation in their interaction with the surrounding environment. This is due to limitations in consideration of cultural variations that may exist outside the scope of those regions in this study. Therefore, the results of this study require careful consideration when applied in areas that have different cultural diversity or backgrounds.
 Keywords: goverment entities, asymmetric behavior, stabilization

Relocation of public institutions and local public finance: Evidence from South Korea

An extensive, large-scale relocation of public institutions occurred in South Korea in the 2010s. The local policy governing this relocation was implemented to mitigate metropolitan concentration and advance equitable regional development. The policy's ultimate goal was to bolster the fiscal foundations of local governments to facilitate regional economic self-sufficiency. This study employs a synthetic differences-in-differences methodology to analyze the repercussions of public institution relocation on local government revenue. Ultimately, our findings fail to provide unequivocal evidence of a significant impact on various local revenue streams; in fact, they indicate a decrease in total revenue per capita. This study intimates that, from a local fiscal perspective, the efficacy of local reinvigoration policies via the relocation of public institutions may be limited, underscoring the importance of implementing a range of supplementary measures to facilitate the transformation of these urban centers into self-sustaining entities. Points for practitioners This study highlights the limitations of relying solely on large-scale relocation of public institutions to stimulate local economies in South Korea. Despite policy intentions, our findings indicate a decrease in total revenue per capita, suggesting a need for supplementary measures to foster sustainable urban development. Practitioners should consider diverse strategies beyond relocation, emphasizing holistic approaches to bolster regional economic self-sufficiency and mitigate metropolitan concentration for equitable growth.

Natural disasters and local government finance: Evidence from Typhoon Haiyan

This paper examines how natural disasters affect local public finances and their interplay with intergovernmental transfers and external resources. Exploiting the randomized nature of the 2013 Typhoon Haiyan, one of the most devastating natural disasters in recent history, we document its causal effect on the local government fiscal dynamics. Combining data on local government finance with reports on the level of damages and using difference-in-differences with instrumental variable to analyze the data, we show that local public revenue and expenditures remain largely unaffected, except for debt payments. However, we find important heterogeneity in local revenue responses: poorer municipalities raised comparatively lower revenue in the aftermath of the Typhoon. We also provide evidence that external funding did not lead to lower tax collection efforts, but instead leads to higher local expenditures, suggesting that disaster aid does not cause a moral hazard problem in local governments' spending decisions.

Legal Aspects of Audit 10% Participating interest Management on Mahakam Block Working Area

<p><em>The efforts of the local government of East Kalimantan Province and Kutai Kartanegara Regency to increase local revenue by proactively taking part in receiving a 10% Participating Interest (PI) offer in the Mahakam Block working area have been successful based on Permen ESDM No. 37 of 2016. The ministerial regulation stipulates that the legal subject for managing the 10% PI has several alternative forms of business entity, namely the old BUMD, new BUMD, or Regional Public Company (Perseroda). Based on these administrative procedures, the legal subject deemed to fulfill the requirements as a legal subject for the 10% PI Manager at the Mahakam WK is PT MMPKM which was formed as a Perseroda business entity. However, this has implications for the emergence of new norms regarding the definition and composition of Perseroda share ownership, as well as the legal subject requirements for managing a 10% PI between the Permen ESDM No. 37 of 2016 and the Regional Government Law, PP BUMD, and PP No. 35 of 2004. Furthermore, because of the scope of state finances, the negative implication is that local governments do not get the maximum regional income from dividends from BUMD holding company PT MMPKM.</em></p>

Analysis of the Effectiveness and Contribution of Customs Tax Land Rights Building and Land Tax Building Maintenance and Improvement of the Indigenous People of South Aceh

This study aims to determine the effectiveness and contribution of Tax Customs acquisition of land and building rights (BPHTB) and Urban and rural land and Building Tax (PBB-P2) to the receipt of local revenue (PAD) from 2018-2022. This research method uses a qualitative method that uses a descriptive approach. The object of this study is the Office of the Financial Management Agency of South Aceh region, the source of data used is secondary and primary data, secondary data obtained from the realization of the effectiveness and contribution of tax revenues acquisition of land and building duty (BPHTB) and land tax and Urban and rural building (PBB-P2),and primary data obtained from interviews. Based on the results of the discussion, the level of effectiveness of BPHTB from 2018-2022 is very effective with a percentage level of 167.45%, while the level of contribution is in the good category with a percentage of 45%. For the level of effectiveness of PBB-P2 from 2018-2022, it is quite effective with a value of 80.36%. While the level of contribution is in the medium category with a percentage value of 23%.

Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.

Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah di Kota Padang

Anagement of government and development handed over to local governments and seek sources of financing in carrying out this management. One of the sectors that has the potential to become the highest source of PAD is the tourism sector. The purpose of this study was to determine the effect of the number of tourist visits, the number of hotels, the amount of spending on the development of the tourism sector on local revenue in the city of Padang in 1990-2019. In this study using 2 variables, namely the dependent variable and independent variable. The dependent variable is local revenue (Y) and the independent variable is the number of tourist visits (X1), the number of hotels (X2), the amount of tourism sector development spending (X3). The data used is secondary data obtained from the Padang City Central Statistics Agency (BPS), the Padang City Tourism Office and other literature such as books and economic journals. The analytical tool used is multiple linear regression and processed with eviews 12. The results of the study show that there is an influence on the number of tourists on regional original income in the city of Padang. There is no effect of the number of hotels on local revenue in the City of Paadang. There is an influence on the amount of spending on the development of the tourism sector on local revenue in the city of Padang. There is an influence on the number of tourist visits and the amount of tourism sector development spending on local revenue in the city of Padang.

Analysis of the Effect Economic Growth, Open Unemployment Rate, Education, and PAD on Poverty Rate in Lumajang District

Poverty is a global problem faced by many countries in the world, including Indonesia. In an effort to achieve the Sustainable Development Goals (SDGs), poverty reduction is the main focus. This study aims to determine the effect of economic growth, unemployment rate, education, and local revenue on the poverty rate, and analyse the factors that influence poverty in Lumajang Regency. Multiple linear regression analysis method using Eviews 10 analysis tool was used in this study, with the research period covering 2012-2021. The results show that the Local Own Revenue (PAD) and Education Index have a significant influence on the poverty rate, while economic growth and unemployment rate have no significant influence on poverty. The findings suggest that the influence of unemployment, PAD, education, and economic growth on poverty rates in Indonesia is significant.

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.

Analysis of the Effectiveness and Contribution of Land and Building Taxes to the Original Regional Income of Bekasi Regency

Land and Building Tax (PBB) is one of the regional taxes that has a major contribution to the Regional Original Income (PAD) of Bekasi Regency. This study aims to analyze the level of effectiveness and contribution of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency. This study used a quantitative descriptive method. The data source used in this study was secondary data with time series data types. Secondary data used are the financial statements of Regional Original Revenue (PAD) revenue and the Bekasi Regency Land and Building Tax (PBB) revenue report for 2017–2019. The results of this study indicate that the effectiveness level of land and building tax (PBB) revenue in Bekasi Regency for three years, namely from 2017 to 2019, shows that the criteria are very effective, with an average achievement of 113%. The contribution rate of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency for three years, namely from 2017 to 2019, shows the criteria of being deficient with an average of 18%. For the simple regression analysis, the results show that land and building taxes have a positive effect on local revenue

Implementation Of Central Aceh Regency Government Policy In Ecotourism Development

The Aceh Tengah Regency ecotourism development policy is based on the Qanun RIPPARDA since 2018-2025. On its way, the development of ecotourism over the past five years has not had a significant impact. The formulation of the problem in this study is how the implementation of the Aceh Tengah regency government policy in the development of ecotourism and what are the obstacles faced by the Aceh Tengah regency government in implementing the policy. The aim in this this research are to find out and explain the implementation of the policy of the Central Aceh district government in the development of ecotourism and provide an overview of the obstacles experienced by the Central Aceh district government in implementing policies on ecotourism development. This research is a qualitative research by applying descriptive analysis method and empirical juridical approach. The results showed that the ecotourism development policy in Central Aceh Regency has not been supported by separate implementing regulations such as regulations within the scope of tourism destinations, tourism industry, marketing and tourism institutions based on the provisions of tourism legislation. Constraints faced in policy implementation include, among others, a regulatory vacuum that has an impact on the emergence of illegal businesses, the non-absorption of local revenue in the field of tourism to the maximum, and the emergence of ecotourism businesses that do not rely on environmental protection, the high cost of licensing administration in the field of environmental impact control and the behaviour of people who are not friendly to tourists

Analysis of the Influence of the Tourism Sector on Original Regional Income (PAD) in Minahasa Regency for the 2008-2022 Period

Objective: To find out how many hotels, restaurants and returning visitors contribute to the regional income of Minahasa Regency in 2008–2022 is the aim of this research. The Minahasa Regency Tourism and Culture Office and the Central Statistics Agency provided time series data which is a type of secondary data used in this research. One type of analysis method is multiple linear regression analysis. Research findings show that the initial regional income of Minahasa Regency is greatly influenced and profitable by the number of visitors. In Minahasa Regency, the number of hotels has a negative and very large impact compared to local revenue. In Minahasa Regency, the amount of income in the area is influenced significantly and profitably by restaurants. During 2008–2022, the large number of hotels, restaurants and tourists had a major impact on the local economy in Minahasa Regency.

Analysis Of Efficiency, Effectiveness And Contribution of Regional Taxes (Reclaimation Tax And Street Lighting Tax) In Increasing Original Regional Income Of Palembang

The purpose of this study is to examine the effect of efficiency, effectiveness, contribution of advertisement tax and street lighting tax on Palembang City's original revenue in 2016-2020. The data used in this study is a report on the target and realization of advertisement tax revenue, street lighting tax and Palembang City's original revenue in 2016-2020. The research methodology used was descriptive quantitative analysis method. The sampling technique used was purposive sampling technique. The results prove that the efficiency of the advertisement tax and street lighting tax on the local revenue of Palembang City is very efficient. The analysis of the effectiveness of the advertisement tax on the local revenue of Palembang is quite effective and the analysis of the effectiveness of the street lighting tax is effective. The analysis of the contribution of the advertising tax is very less contributing and the analysis of the contribution of the street lighting tax is less contributing. This research is expected to be an additional literature material on the topic of local revenue.

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.

ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH PADA PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN ASLI KOTA MAKASSAR

<p>This study aims to determine the development of the contribution of local taxes and regional levies to the local revenue of Makassar City. In this study, data were obtained through observation, documentation, and literature study. The population includes all reports on the realization of the budget, reports on the realization of regional levies and regional taxes for the City of Makassar, and as a sample, reports on the realization of regional income and budget reports for 2020-2023. Meanwhile, the analytical method used is the contribution of PAD, namely Regional Taxes and Levies. The results of this study indicate that the contribution of Regional Tax Revenue and Regional Levies to regional original revenues often fluctuates or is not constant from 2020-2023. Based on the contribution of local taxes and regional levies to regional original income, it has fluctuated or not been constant in the last three years (2020-2023) where the lowest contribution of local taxes to PAD in 2022 is 99.36% and the highest contribution of regional taxes to PAD in 2021 of 99.49% while regional levies have increased in 2022 by 63.97% from the previous year. So, it can be concluded that regional tax revenues and regional levies have increased depending on Regional Original Revenue, which can be concluded that the contribution of regional taxes and regional levies depends on Makassar City Regional Original Revenue.</p>

Analyzing Local Tax Revenue Optimization Strategies Using The SOAR Approach: A Case Study In Susu City

This study uses the SOAR (Strengths, Opportunities, Aspirations, Results) approach to analyze the factors that influence local tax revenue in Boyolali Regency, Central Java. Although regional autonomy provides opportunities, dependence on central transfers is still high. The last five years of data show good target achievement, but the contribution of local own-source revenue (PAD) to the total revenue of the Regional Budget (APBD) is relatively small. Qualitative methods with a post-positivism paradigm were used, and triangulation was carried out based on the results of interviews, observations, and documentation. The results of the study found that Boyolali Regency has not fully met the criteria or standards in the formulation of strategies to increase tax revenue according to the SOAR framework. The strengths of Boyolali Regency lie in the size of its government area, which is the basis of the PBB object, as well as the diversity of local culture. Opportunities are the large number of PBB objects that are still not registered as tax objects and the large amount of uncollected tax receivables. Aspirations are not taken seriously, and the measurement of results has not fully considered the real potential of local tax revenue. In facing this challenge, further efforts are needed to formulate a more comprehensive strategy involving various parties. Suggestions for BKD Boyolali are to consider the utilization of local culture, expansion of the PBB base, increased cooperation that provides added value, increased community participation, and setting targets in accordance with existing regional potential. And the suggestion to the next researcher is to do a comparison with other objects or methods. With the implementation of the right strategy, it is expected to reduce dependence on the transfer of funds from the central government and achieve an increase in local tax revenue and a positive contribution to regional development.

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.