Original Local Revenue Research Articles

PENGARUH RUANG FISKAL, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, PERSENTASE PENDUDUK MISKIN, DAN RATA-RATA LAMA SEKOLAH TERHADAP BELANJA PENDIDIKAN

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures

Kemitraan dalam Pengembangan Potensi Pariwisata (Studi pada Dinas Kebudayaan dan Pariwisata Kabupaten Tulungagung)

In order to increase local original revenue (PAD), the potential of the tourism sector is the main attraction in the current era, where the development of the tourism sector is something that must be considered in a logical and realistic way. Tourism is a sector that must continue to be developed by both the central government and regional governments. Because, the tourism sector has an important role in terms of development and income to increase PAD (Local Original Revenue). In the process of developing tourism potential, local governments often encounter several obstacles, namely one of them is the budget problem in the development of tourism which is still relatively small in number, while the tourism potential is large.

Kontribusi dan efektivitas pajak reklame terhadap pendapatan asli daerah di Kabupaten Ogan Komering Ulu periode tahun 2013 – 2017

Purpose: The purpose of this study was to determine how much the contribution and effectiveness of the Advertisement Tax on Local Original Revenue in Ogan Komering Ulu Regency for the Period of 2013 - 2017. Research methodology: The analytical tool used is quantitative descriptive using contribution analysis and effectiveness analysis. Results: The results shows that the contribution of advertisement tax to regional original income is very low. At the same time, the effectiveness analysis shows that the advertisement tax of regional original income is very effective. Limitations: This study is limited to analysis of the contribution and effectiveness of advertisement tax on Local Original Revenue, which in fact there are still many other tax levies that contribute to Local Original Revenue in OKU Regency. Contribution: This research can be used as a reference in the link of economic research in the area of ​​regional development planning and can be used as a material consideration for local governments to pay more attention to the collection of advertisement tax as one of the main sources of Local Original Revenue. Keywords: Contribution, Effectiveness, Bill Tax, Local Original Revenue

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Modal di Kabupaten/Kota Provinsi Sumatera Utara

The objective of the research was to analyze the influence of original local revenue and balance funds partially on the capital expenditure in districts / towns of North Sumatra Province. The amount of capital expenditure for each region varies according to the size of the region and the needs of the region. The realization of capital expenditure in each region can show the economic progress of a region. Based on data that the author obtained from the website of the Director-General of Fiscal Balance, there is still a capital expenditure budget that has not been maximally realized for regional development The population was 33 districts / towns of North Sumatra Province years of 2010-2018 and population will be used as sample. The data were processed by using panel data regression statistical method. The result of the research that original local revenue and balance fund had positive and significant influence on the capital expenditure in districts / towns of North Sumatra Province.

ANALYSIS OF THE EFFECT OF LOCAL TAX AND POPULATION ON LOCAL ORIGINAL REVENUE IN BIREUEN DISTRICT IN 2007-2016

This study aims to Determine the Effect of Local Taxes and the Number of Population on Local Original Revenue in Bireuenn District in 2007-2016. The Data used in this study are secondary Data sourced from Bireuen District Central Bureau of Statistics (BPS) 2007-2016. The method of data analysis used in this study is the Multiple Linear Regression models. The results Showed that the local tax partially has a significant and negative effect on the Local Original Revenue in Bireuen District and the Population has a positive and significant effect on the Local Original Revenue in Bireuen District. Whereas simultaneously the variables of Local Taxes and Population have a positive and significant effect on Original Local Revenue in Bireuen District in 2007-2016.

PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH

he objective of the research was to analized the influence original local revenue and capital expenditure partially on the independence of local finance in districts/towns of North Sumatera Province. The population was 33 districts/towns of North Sumatera Province years of 2010-2017 and population will be used as sample. The data were processed by using panel data regression statistic method. The result of the research that original local revenuehad positive and significant influence on the independence of local finance. Meanwhile, capital expenditure had negative and significant influence on the independence of local finance.Keywords : Original Local Revenue, Capital Expenditure, Independence of Local Finance

Review Pendapatan Asli Daerah: Pendekatan Analisis Horisontal Dan Vertikal

This study aims to evaluate the Local Original Revenue (PAD) using a horizontal and vertical analysis approach. This type of research is descriptive qualitative research. The data analyzed are the PAD data of the Parigi Moutong Government for the period 2013-2017. The results of the analysis show that the average growth of the PAD component is 61.19% and the majority of the contribution rate of each PAD component is <30%. This research contributes as an additional reference for policymakers in the future management of PAD in Parigi Moutong Government. Furthermore, this research can be used as an additional reference for further research related to the same topic as this research.

Strategi Dinas Pariwisata dalam Menunjang Pendapatan Asli Daerah (PAD)

The purpose of this study was to determine the factors that influence the success of the Tourism Office in Supporting Local Original Revenue (PAD) in Sukabumi Regency from PAD Bumi Perkumpang Cinumpang using the first dimension Dess and Miller: (1) Targets (2) Policies (3) ) Plans. This study used a qualitative method with 6 informants and data collection techniques of observation, interviews, documentation. Data analysis procedures using the model proposed by Bogdan. The results showed that the strategy of the Department of Tourism in Supporting Regional Original Revenue (PAD) has been going well, marked by the target of local original income in the Cinumpang Campsite has increased. Targets and policies, plans, that in each dimension have been said to be good in their strategies. While the inhibiting factor is the lack of support from the public about the importance of maintaining and a tourist attraction. In conclusion, the strategy of the Department of Tourism in Supporting Local Revenue (PAD) has been going well.
 Keywords: Strategy, Regional Original Revenue.

FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH PROVINSI DI PULAU SUMATRA

The purpose of this study is to determine the phenomenon of the flypaper effect on the General Allocation Fund (DAU), Regional Original Income (PAD) on regional spending in provinces on the island of Sumatra. The dependent variable in this study is Regional Expenditure while the independent variable General Allocation Fund (DAU) and Local Original Revenue (PAD) flypaper effect phenomenon is a condition when the government responds to more spending by using balance funds rather than using Local Original Revenue (PAD). This study uses panel data analysis Multiple Linear Regression analysis tools. The population of this study is all regions in the province of Sumatra, which consists of 10 provinces with a total sample of 50 regions on the island of Sumatra over a 5-year period from 2014-2018. The results showed that Local Original Revenue and General Allocation Fund in general had a positive effect on regional expenditure on the island of Sumatra. However, judging by Local Original Revenue province has a positive influence on regional spending only in the provinces of Lampung, Riau, South Sumatra, North Sumatra and Aceh. Whereas General Allocation Fund has a positive influence on regional spending only in the provinces of North Sumatra and South Sumatra. This study also concluded that in general there was a flypaper effect on provinces on the island of Sumatra because the Local Original Revenue (PAD) coefficient value was smaller than General Allocation Fund (DAU).

Influence of Local Original Revenue and Economic Growth on Poverty Rate in Regency/City of Bali Province

The  purpose  of  this  study  are: (1) To  analyze  the  influence  of  local  original  revenue  on poverty  rate  in  regencies/cities  in  Bali Province. (2) To analyze  the  influence  of  economic growth  on  the  rate  of  poverty  in  regencies/cities in Bali Province. (3) To analyze  the  influence  of  local original  revenue  and  economic  growth   simultaneously  on  poverty  rate in  regencies/cities  in Bali Province. (4) To analyze  the pattern  of  the  relationship  between  economic  growth  and poverty  rate  in regencies/cities in Bali Province. The research sample was taken with purposive sampling technique in accordance with the objectives of the researcher with several considerations. Data collection is done with documentation techniques. The data analysis technique used is multiple regression techniques. The  results  of  data  analysis show  that  the  local  original revenue has  a negative and  significant  influence  on  the  rate of  poverty in the  regency/city  government in Bali Province. Economic  growth  has  a negative  and  significant  influence  on  the  rate of  poverty  in the  regency/city government  in  Bali  Province. Local  original  revenue  and  economic growth  simultaneously have a negative  and  significant  influence  on  poverty  rate in  regency/city  governments  in Bali Province. The pattern  of  the  relationship  between  economic  growth  and poverty  in each   regency/city  in  the Province  of  Bali  shows  that  the  most  ideal  condition  is  achieved  by the  Badung  Regency and  Denpasar  City  including  the category   of  regions  where Economic  Growth  is  high  with  a low  poverty  rate  (Quadrant III). While other   regencies   in Bali Province have not reached ideal conditions.

Reinforcement of The Local Original Revenue Through Sharia-Based Tourism in North Aceh - Indonesia

This study aims to analyze the potential tourism of Blang Kolam waterfalls in Aceh Province which is located in North Aceh District - Indonesia, where it is a possibility of development can be reconstructed in order to increase the value of Local Original Revenue. The independent variables studied are very relevant to the research objectives which consist of the environmental dimensions of tourism, sharia-based profit-sharing system, and the application of creative economy. The data analysis is multiple regression using purposive sampling method which includes local governments that have authority in executing budgets, well-known universities, well-known mass media, active non-governmental organizations and influential community components around tourist sites. Based on the criteria that have been determined, the number of respondents selected is 575 people. The results have shown that both simultaneously and partially, dimensions of the tourism environmental dimension, sharia-based profit-sharing system and the application of creative economics have had a significant effect on the value of the Local Original Revenue. In general, the results of this study have shown that the local government still has a huge opportunity to reconstruct the tourism potential of Blang Kolam waterfalls which is able to stimulate an increase in the value of Local Original Revenue. However, if we look more deeply at the indicators under study, particular in the North Aceh District, government must be more intensive to organize the community environment and pay attention to a more compatible pattern of revenue sharing and continue to look for more creative formulations in encouraging the creation of community creativity. In addition, through the acceptance of the value of Local Original Revenue, it is expected that the local government can allocate the funds for potential programs to encourage local independence.

The Implementation of Regional Tax Collecting Innovation Toward The Increasing of Local Original Revenue

One manifestation of the implementation of fiscal decentralization is determination sources of revenue for regions that can be extracted and used itself according to their potential. Authority of the local governement realized by collecting taxes and levies regulated in the Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. Authority to collect tax on the Tax Object Regions are divided into two, namely Provincial and Regency / City Taxes. Based on Article 2 paragraph (1) and (2) Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution. The Indonesian tax administrators on behalf of the local government therefore need to establish innovative services which support the taxpayer in submitting the information needed by the tax officers. This needs to do more than just reduce the asymmetric information between taxpayers and tax officers. There needs to be a strong information management infrastructure in order to deal with huge, clerical, routine, and transactional tax information.Innovation on tax collecting must be in accordance with some principles in tax and tax collecting. Indonesia government through local government has been making some innovation to maximize the tax collecting so that able to increase the regional original revenue (PAD).

What is the Contribution of Local Original Revenue to Regional Financial Independent?

As a manifestation of decentralization, the purpose of local original revenue is to give authority to local governments to fund the implementation of regional autonomy in accordance with regional potential. With the regional autonomy policy, all regions are expected to be able to maximize their financial capabilities so that they can fund all government affairs in the regions independently. The purpose of this study was to analyze the contribution of local original revenue to regional financial independence. The research method used is a descriptive method with a quantitative approach, where the research was conducted on the Regional Financial Management Agency of Ciamis Regency. Even in this study will compare the results of research conducted in several other regions in Indonesia as well as in several regions in other countries. The results showed that the contribution of regional local revenue to regional financial independence in Indonesia was still low. The same conditions in several countries in Africa and Europe, where regions are still dependent on funds transferred from the central government, to carry out development and services to other publics

Produk Unggulan Sebagai Daya Saing Daerah Studi Pengembangan UKM Di Kabupaten Brebes

The purpose of this study is to improve competitiveness in Brebes Dis- trict. This research uses qualitative research with common keywords. The study was conducted in Brebes District, covering the targeted area of the OVOP program as a manifestation of superior product development, and the Ministry of Industry and Commerce Department of Cooperatives and SMEs as the main data centers. Data analysis using descriptive qualitative by using description based on data available on research object. The results showed that excellent products in Brebes District as an effort to improve the competitiveness of regions have not achieved optimal results. From several excellent products avail- able in Brebes District, only two products are included in the main target, that is implementation of salted eggs and seaweed, while other production centers are still in development stage. However, the activ- ities undertaken show considerable prospective improvements, includ- ing increased production volumes and new product variations as a result of fostering and developing creativity and entrepreneurial in- novation. As a supporting factor, including the Brebes District Gov- ernment which has a strong commitment to implement the OVOP program on an ongoing basis, which is a superior resource that can be used as a flagship. Sources of funds, human resources and infrastruc- ture needs, especially for groups that can be used as capital to conduct OVOP activities as a whole. Stages of activities have been carried out appropriately and in accordance with their respective rules, al- though there are indications of overlap in coaching as there are no clear boundaries in defining individual business categories, and in- dustry groups. Keywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development index JEL Classification: E23, E26,l26

Effect of Local Original Revenue and Economic Growth to Human Development Index of Regencies/Cities in Bali Province

The objectives of this study are: (1) To analyze Local Original Revenue (PAD) on the Human Development Index in District / City Governments in Bali Province. (2) To analyze the economic influence of the Human Development Index in District / City Governments in Bali Province. (3) To analyze the effect of Original Local Revenue (PAD) and Economic Growth simultaneously on the Human Development Index in District / City Governments in Bali Province. (4) To analyze the pattern of the relationship between Economic Growth and the Human Development Index in each Regency / City in Bali Province. The purposive sampling technique used is in accordance with the objectives of the researcher with several considerations. Data collection is done with the documentation techniques. The analysis technique used is the multiple regression techniques. The results of data analysis show that the Local Original Revenue (PAD) is positive and significant towards the Human Development Index (HDI) in the District / City Governments in Bali Province. Economic Growth has a positive and significant effect on the Human Development Index (HDI) in District / City Governments in Bali Province. (3) Local Original Revenue (PAD) and Economic Growth simultaneously positive and significant to the Human Development Index (HDI) in the District / City Government in Bali Province. The pattern of the relationship between Economic Growth (HDI) in each Regency / City in the Province of Bali shows that Badung, Gianyar and Denpasar City are included in the Fast and Fast Growing Regions category. Buleleng Regency belongs to the category of Fast Developing Regions. Tabanan Regency is in the category of Advanced Regions Not Yet Depressed. Jembrana, Klungkung, Bangli, and Karangasem Regencies include the category of Disadvantaged Areas. &nbsp

Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget

This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD has a positive and significant effect on the APBD. While the direct influence between the number of tourists to the APBD is not significant
 Keywords: Number of tourists, PAD, APBD

Analisis Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah di Kabupaten Tanjung Jabung Barat

Tax areas as one of the components of the Original Local Revenue (PAD) which is given by the local Government to residents who stay in their jurisdiction without obtaining the consideration from the local governments that collect taxes area. Tanjung Jabung Barat District is one of the strategic areas and it has a potential of natural resources which is relatively large. The strategies and policies of financial development in Tanjung Jabung Barat is directed at the improvement of the effectiveness as well as the effectiveness of regional finance. One of the strategies is through the optimization of local tax receipts as a source of Original Local Revenue (PAD). This research aimed at investigating the magnitude of the potential and the local tax capacity in Tanjung Jabung Barat District of 2018. This research also intended to know the implementation of tax effort which has been attempted in Tanjung Jabung Barat District. Last, this research aimed at knowing the extent to which the original revenue dependency area toward the acceptance of tax areas in Tanjung Jabung Barat District.The data were collected through survey and direct observation to the research subject through the coordination with related agencies. In data analysis method, Diagrams Cartesius, Regression approach to Tax Business, Estimation and Elasticity Tax Formulas, analysis of Overlay and analysis of Potential local tax were used. The results of this research are expected to give input to the Government of Tanjung Jabung Barat in arranging the strategies and policies in optimizing the Local Tax Revenue.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Indeks Pembangunan Manusia

This study aims to examine the effects of local revenue and balancingfunds consisting of general allocation funds, special allocation funds andrevenue-sharing funds on the human development index of districtgovernments/ city in Central Java. The level of Human DevelopmentIndex in Central Java from year to year has fluctuated changes inthe increase and including the medium category.The research methodused in this is quantitative research using multiple linear regressionanalysis tools. The sample used in this study is the district governmentfinancial statements in Central Java during 2015-2016 whichamounted to 70. The result of the research shows that the originalincome of the region influences the human development index. Whilegeneral allocation funds, special allocation funds and profit-sharingfunds have no effect on the human development index. This indicatesthat the fulfillment of education, health and poverty eradication needsin Central Java can be met from the local revenue in each districtgovernmentKeywords: Local original revenue, general allocation fund, special allocation fund, profit-sharing fund, human development indexJEL Classification: H61, H77

Pengaruh Belanja Modal Dan Pendapatan Asli Daerah Terhadap Pertumbuhan Kinerja Keuangan Daerah Pada Bpkad Kabupaten Pohuwato

The purpose of this study was to determine how the effects of capital spending and original local revenue to growth in the area of financial kinaerja BPKAD Pohuwato. The data were obtained by downloading the data on the Directorate General of Fiscal Balance State (djpk.go.id) and on BPKAD Pohuwato. Analysis of the data in this study multiple regression using SPSS 21.These results indicate that partially and simultaneously discovered that the Capital Expenditure of the financial performance of no significant influence certainly shows that the tendency of trends in the data that are inconsistent between the Capital Expenditure Financial Performance for trends in the data for each year is different. Regional Income on financial performance is not significant area shows the negative influence because when PAD increases, financial performance will experience decline as a result of the inefficiency of budgetary revenues local government default. Capital Expenditure and revenue (PAD) simultaneously no significant effect on financial performance Pohuwato 2010-2014. These results indicate that the Capital Expenditure and revenue (PAD) was not able to give an interpretation or able to explain the variable Financial Performance. The greatest effect is seen from the determination coefficient of 12.1%. Thus the need for the Government Pohuwato conducted a study on the importance of public goods expenditures or development expenditures to increase revenues Pohuwato

Pengaruh sumber pembiayaan desentralisasi fiskal terhadap Produk Domestik Regional Bruto dan tingkat kemiskinan (Studi di kabupaten-Kota di Provinsi Jambi)

This study aims to analyze: 1) sources of financing for fiscal decentralization, GRDP and poverty levels of regencies / cities in Jambi Province (2) the effect of sources of fiscal decentralization financing on gross domestic product in regencies and cities in Jambi Province (3) the effect of fiscal decentralization financing sources towards poverty levels in regencies and cities in Jambi Province. The analysis period is 2007 - 2013. To analyze the influence of the sources of fiscal decentralization funding on GRDP and poverty levels, using two panel data regression models. The results of the analysis found that: 1) During the 2007-2013 period, the sources of financing for fiscal decentralization consisting of Local Original Revenue, Balanced Funds and Other Other Income in regencies and cities in Jambi Province generally increased every year; 2) The GRDP regency-city growth in Jambi Province is fairly high with an average of 6.83%, higher than the national economic growth; 3) In general, the poverty rate of regencies/cities in Jambi Province has decreased significantly every year during the period 2007 – 2013. Original Regional Revenue and other legitimate income have a negative and significant effect while the balance fund does not have a significant effect on the poverty level of regencies/cities in Jambi Province.