Morotai Island Regency Research Articles

ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control

The Potential Areas for Crop Development in Morotai Island Regency, Indonesia

The needs of food in Morotai Island Regency always increase over time, along with the increase in population. On the other hand, the available food potential is still low in productivity to meet the needs. Crop development in Morotai Island Regency, as an effort to fulfill local food needs, can still be done because the land resources potential is available and not optimally utilized. Agricultural land is the main resource for rural community development and food supply. The objectives of this research are: (1) To find out the potential of land resources and availability for crop development in Morotai Island Regency; (2) Identifying the advantages and prospects of crop development in Morotai Island Regency and (3) Preparing the recommendations for the development and management of land for crops in Morotai Island Regency. Data analysis consists of the needs and advantages of crops, farming feasibility, income, revenue, and land suitability. The results show that the suitable (S) land potential for the development of crops reaches 55,624.7 ha. Potentially suitable land for lowland rice, which classified as sufficiently suitable (S2), reaches 34,290.5 ha and marginally suitable (S3) land reaches 7,282.5 ha. Sufficiently suitable (S2) and marginally suitable (S3) lands for upland rice reach 25,040.3 ha and 28,932.8 ha respectively. As for corn cultivation, sufficiently suitable (S2) land reaches 25,040.3 ha and marginally suitable (S3) lands reaches 28,932.8 ha. Development of food crops as a result of analysis of harvested LQ shows that base food crops in South Morotai District are wetland rice (1.06), corn (1.02). East Morotai sub-district is based on the development of wetland rice (1.14) and upland rice (1.02). Morotai Selatan Barat Subdistrict is the base for the development of lowland rice (1.42). North Morotai District is the base for the development of upland rice (1,15). While Morotai Jaya is the base for developing upland rice (1.49), corn (1.53). Leading crop/s in South Morotai District are lowland rice and corn; Southwest Morotai is lowland rice; East Morotai are lowland rice and upland rice; North Morotai is upland rice; and Morotai Jaya are upland rice and corn.