Original Local Revenue Research Articles

Analysis of the Effectiveness of Regional Tax Collection and its Contribution to the Local Original Revenue (Pad) of Tarakan City for the 2017-2021 Period


 Objective: to find out how effective local tax collection is and its contribution to Tarakan City Local Original Revenue (PAD) in the 2017 – 2021 period
 Design/methodology/approach: quantitative descriptive method. The data used comes from the Budget Realization Report in the period 2017 – 2021.
 Findings: during the 5-year period, the effectiveness of local tax collection fluctuated with the highest effectiveness rate in 2021 at 107.76% and the lowest effectiveness of local tax collection in 2018 at 67.55%. The contribution of local taxes to Local Original Revenue is on a scale of >50%, so it can be said that the contribution of local taxes is very good.
 Practical implications: the effectiveness of local tax collection and its contribution to the local original revenue (pad) of Tarakan City for the 2017-2021 period
 Originality/value: This paper is original
 Paper type: research paper
 Keywords: Effectiveness, Local Tax, Local Original Revenue (PAD), Budget Realization Report (LRA)
 
 Abstrak
 
 Tujuan: mengetahui seberapa efektivitas pemungutan pajak daerah serta kontribusinya terhadap Penerimaan Asli Daerah (PAD) Kota Tarakan pada periode 2017 – 2021
 Desain/metodologi/pendekatan: metode deskriptif kuantitatif. Data yang digunakan berasal dari Laporan Realisasi Anggaran pada periode 2017 – 2021.
 Temuan: selama kurun waktu 5 tahun tersebut, efektivitas pemungutan pajak daerah mengalami fluktuasi dengan tingkat efektivitas tertinggi pada tahun 2021 yaitu sebesar 107.76% dan efektivitas pemungutan pajak daerah yang terendah pada tahun 2018 yaitu sebesar 67.55%. Kontribusi pajak daerah terhadap Penerimaan Asli Daerah dalam skala >50% sehingga dapat dikatakan bahwa kontribusi pajak daerah sangat baik.
 Implikasi praktis: efektivitas pemungutan pajak daerah serta kontribusinya terhadap pendapatan asli daerah (pad) kota tarakan periode 2017-2021
 Orisinalitas/nilai: Kertas ini asli
 Jenis kertas: makalah penelitian
 Kata kunci: Efektivitas, Pajak Daerah, Pendapatan Asli Daerah (PAD), Laporan Realisasi Anggaran (LRA)

Optimization of receiving tax and retribution in Ternate, North Maluku, Indonesia

The need for optimal management of potential regional taxes and levies is an important problem in increasing local original revenue (PAD) in Ternate City. The real effect of this problem is the low achievement of Ternate City PAD which is only 68.89% per year in 2021. Specs in this matter focus on the need for more human resources for PAD managers, who have yet to utilize information technology to realize PAD, target setting, unprofessional PAD managers, and weak supervision of Ternate City PAD revenues. This study aims to map the Potential Taxes and Levies of the Ternate City Area from these factual conditions. The approach used in this study is Qualitative with an Integrative paradigm, Descriptive method, and SWOT Analysis. The key informant of this study is an individual who became and has been the manager of regional levies and BUMD in Ternate City. The results showed that the low achievement of the Ternate City PAD target was due to the Ternate City government needing an accountable database of Ternate City PAD potential. This is confirmed by the realization target of Ternate City PAD always experiencing declining changes in the main APBD with the shift in APBD. In addition to the organizational governance responsible for collecting PAD being less professional, the government of BUMD, which is the spearhead in improving PAD, is also unprofessional. This can be seen from the continued deterioration of BUMD’s performance in Ternate City.

DEVELOPMENT OF EDUCATIONAL TOURISM ATTRACTION SEKARMUKTI ECO-AGRO IN PANGSAN TOURIST VILLAGE, PETANG, BADUNG

Badung Regency is one of the regions in Bali with abundant tourist attractions. It is also the area where the Local Original Revenue (PAD) is predominantly generated from the tourism sector. This is because Badung has a wide variety of attractions that are popular among tourists, making tourists willing to spend their money in the Badung Regency area. One of the tourist villages, Pangsan, offers attractive natural attractions such as rafting, cycling, and trekking, with the potential for development that can be packaged into attractive tourism packages. This research was conducted through observations and literature studies using various documents. The results of the research show that the knowledge about rural areas in formal learning processes is not as comprehensive as the real conditions in the field. Utilizing the tourism potential and providing education through activities such as planting ornamental plants, fruits, and vegetables is an effective means of educating and providing experiences for both domestic and international tourists.

Bali to Plan Tourist Retribution in 2024

There are intentions to enhance Local Revenue (PAD) in Bali Province. In recent years, tourism has emerged as a vital economic sector, contributing significantly to regional income. Local governments adept at managing tourist attractions stands a better chance of increasing local original revenue (PAD). In conclusion, the proposed introduction of a mandatory levy of IDR 150,000 per person for foreign tourists visiting Bali reflects the Bali Provincial Government's commitment to addressing budget deficits and enhancing local revenue. This initiative, aligned with Law No. 15 of 2023, aims to safeguard Bali's culture, natural environment, and infrastructure development. The funds collected are intended to support environmental conservation and waste management, contributing to the sustainability of Bali's tourism sector. The Bali Regional People's Representative Council (DPRD Bali) has taken steps to ensure transparency in fund management, emphasizing the mandatory nature of the levy and outlining sanctions for non-compliance. Tourism stakeholders, including the Bali Tourism Board, generally support the imposition of levies on foreign tourists, considering it a global practice. The success of this initiative depends on the careful management of funds, collaboration among stakeholders, and adherence to regulations. If implemented successfully, the levy has the potential to generate significant revenue, estimated at around IDR 900 billion per year if foreign tourist visits reach pre-pandemic levels. The ultimate goal is to utilize these funds for the development of Bali's tourism infrastructure, targeting premium and upper-middle-class international tourists while promoting sustainable tourism practices.

Analisis Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021

Street lighting tax is one of the local taxes that give a great degree contributes to increasing the original local revenue (PAD) of Surabaya City. This study aims to determine the level of effectiveness of the street lighting tax of Surabaya City from 2019 to 2021. This research was conducted at the Regional Revenue Agency (Bapenda) of Surabaya City. The research method used was a qualitative descriptive method, by analyzing data related to the target and realization of Surabaya’s street lighting tax from 2019 to 2021. The data collection used were documentation and interview. The results of the study show that the effectiveness of Surabaya’s street lighting tax in the period 2019 to 2021 has fluctuated. The average percentage of effectiveness from 2019 to 2021 is 96.89% with effective criteria. The effectiveness percentage for the street lighting tax in 2019 is 100.01% with very effective criteria. The percentage of effectiveness in 2020 is 100.17% with very effective criteria. The percentage of effectiveness in 2021 is 90.86% with enough effective criteria.
 Keywords: Effectiveness, Street Lighting Tax, Original Local Revenue

Local Original Revenue Receipts Before and After Electronification Local Government Transactions

Local Original Revenue Receipts Before and After Electronification Local Government Transactions

The Role of the Central Bengkulu Police Secretariat in Investigating Corruption of Local Original Income from the Levy of Foreign Workers at the Central Bengkulu Manpower and Transmigration Office

Thus, corruption-related problems can be overcome through social, economic, and cultural improvements. Likewise, technological advances have increased demand for conjectures goods, forcing him to deviate from his duty, which is to take state money unlawfully. Investigations into alleged criminal acts of corruption in the Regional Original Revenue (PAD) retribution of Foreign Workers (FOREIGN WORKERS) at the Manpower and Transmigration Office of Central Bengkulu are continuing. Most recently, the Central Bengkulu Police Secretariat will immediately coordinate with the Financial and Development Supervisory Agency (BPKP). The research method used is an empirical juridical research method, which is a study in addition to looking at positive legal aspects and their application or practice in the field. The role of the Central Bengkulu Police Secretariat in the investigation and investigation of the Criminal Act of Corruption of Local Original Revenue from the Foreign Worker Levy at the Central Bengkulu Manpower and Transmigration Office has examined witnesses and brought in expert witnesses such as expert witnesses in Criminal Law, expert witnesses from the Ministry of Finance, Auditors of the Audit Agency, and others. From the examination of witnesses, overall, the information obtained further strengthens the allegations of corruption in the Foreign Workers Retribution Area in Central Bengkulu, and the Investigator has determined three suspects. The results of the investigation and investigation have been declared P-21 and have been forwarded to the Court. The obstacles faced by the Central Bengkulu Police Secretariat in investigating and investigating the Criminal Act of Corruption of Local Original Revenue from the Foreign Worker Levy at the Central Bengkulu Manpower and Transmigration Office are divided into two (two): technically and non-technically.

The Effect of Number of Hotels, Number of Restaurants, Per Capita Income, and Population on Original Local Revenue in East Java Province

Original Local Government Revenue of East Java Province makes a high contribution compared to other provinces in Indonesia, being ranked third largest. During the period from 2010 to 2019, there was a continuous increase in Original Local Government Revenue. However, in 2020 there was a decrease due to the COVID-19 pandemic. An increase in Original Local Government Revenue will occur again in 2021 due to the implementation of the new normal policy. The objective of this study is to comprehend and examine how the quantity of hotels, restaurants, individual income, and population size impact the Original Local Government Revenue within the region of East Java Province. This study uses a quantitative approach and focuses on East Java Province from 2010 to 2022. The results show that the number of hotels and restaurants does not affect Original Local Government Revenue. Nonetheless, both individual income per person and population size exert a favorable impact on the Original Local Government Revenue in East Java.

Mechanism for Implementing Land and Building Tax Distribution in Realizing Revenue Autonomy Areas in DKI Jakarta

Mechanism for Implementing Land and Building Tax Collection in Realizing Regional Revenue Autonomy in DKI Jakarta. First, the purpose of the study, to describe and analyze and explain the implementation of the withdrawal of Land and Building Tax (PBB) arrangements in the Province in DKI Jakarta and the objections that can be made by taxpayers to the APBD. To elaborate and analyze and explain the implementation of Land and Building Tax (PBB) collection to realize regional autonomy in DKI Jakarta.Second, the scope of research of the Daerh Government's authority in carrying out the collection of Land and Building Tax in DKI Jakarta regarding the scope of this research includes Land and Building Tax. The third research method is to use qualitative research methods that are normative. Fourth, the results of research that discusses the authority of the Regional Government in collecting regional Land and Building Taxes have been determined by applicable laws and regulations, in the 2022 fiscal year Revenue from the UN Reaches 25% of the Total Tax DKI The DKI Jakarta Provincial Government receives the largest tax income from the Land and Building Tax (PBB). The value reached Rp.6.32 trillion. If detailed, the figure is equivalent to a quarter of the total value of taxes that can be collected. of the admission plan. Meanwhile, the plan to collect Land and Building Tax in the 2023 fiscal year is for the DKI Jakarta Government. Fifth, Conclusion Local Original Revenue is a source of finance extracted from the relevant regional area, therefore in order to be able to finance the implementation of regional government, regions are authorized to regulate their households including increasing local original revenue from taxes and levies, especially the Land and Building Tax (PBB) of the DKI Jakarta Regional Government in practice increases Regional Original Revenue from the Land and Building Tax sector.

Efektivitas Dan Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) di Kota Medan

The purpose of the study was to determine the effectiveness of billboard tax revenue on the Regional Original Revenue of Medan City in 2019-2021 and to find out how much the contribution of billboard tax to the Original Revenue of Medan City in 2019-2021. The research uses qualitative methods that are descriptive. The types and sources of data used are primary data and secondary data. Data analysis techniques are summarizing data, presenting data, analyzing data, and preliminary conclusions that are temporary. The results showed that the effectiveness rate in 2019-2021 achieved every year was not significant, namely 44.26% for 2019; 16.69% for 2020; and 100% for 2021. The average effectiveness of billboard tax revenue on Local Original Revenue for 3 years is 53.77% or can be categorized as "ineffective". The contribution of billboard tax to Regional Original Revenue in 2019-2021 always increases but is still categorized as "undercontributing", namely 1.03% in 2019, 1.03% in 2020, and 2.01% in 2021 with an average contribution of Regional Original Revenue for 3 years of 1.38%.

Effect of Terminal Levy Contribution on Local Original Revenue

The study aims to find out: the contribution of the Wamengkoli Wara terminal levy to regional revenue. Quantitative research is the chosen research methodology. Both secondary and primary data are used. Contribution analysis is used in data analysis. The sampling method uses saturated samples over a period of 5 years, or from 2018 to 2022. All data needed to collect data based on research in the form of concepts, definitions, or theories that can be applied to explain the problem to be discussed through this research. The Regional Revenue Office, the Transportation Office, and in this case customers are secondary data sources. The study findings show that: The average contribution of the wamengkoli wara terminal levy to Regional Original Revenue during 2018-2022 is 1.63% This shows that the contribution of the terminal levy is still considered insufficient due to several things such as the COVID-19 pandemic and inter-district rental car/motorbike bus users prefer to raise and drop off passengers outside the terminal. In general, passengers who travel back and forth have private vehicles that are not collectible to the terminal Central Buton Regency is still a new pemekaran area, so the volume of terminal service users is still lacking.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Sosial Sebagai Variabel Intervening

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.

Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Keterjadian Flypaper Effect Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2018-2022

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.

The Influence of PAD (Local Original Revenue), DAK (Special Allocation Fund), and DAU (General Allocation Fund) on Economic Growth with Capital Expenditure as the Intervening Variable

This research, developed using a quantitative research method, aims to determine the influence of PAD, DAU, and DAK on the economic growth in East Java from 2019 to 2021, with capital expenditure acting as the intervening variable. The Central Bureau of Statistics of East Java provided the fundamental documentation approach as the data collection technique. Ninety units of panel data were gathered to represent the research sample. Path analysis revealed that capital expenditure did not successfully mediate the impact of PAD, DAU, and DAK on economic growth.

Pengaruh Sektor Pariwisata terhadap Pendapatan Asli Daerah Provinsi Sumatera Barat

This study aims to analyze the influence of the tourism sector on Original Local Revenue of West Sumatra Province. This study will analyze how the influence of independent variables (number of tourist attractions, number of domestic tourists, number of restaurants and restaurants, and number of hotels and inns) on the dependent variable (Original Local Revenue) in West Sumatra Province. This study uses a quantitative method in the form of multiple regression analysis with panel data. The data used in this study is panel data for 5 years, namely from 2016 to 2020 obtained from the Central Statistics Agency (BPS) of West Sumatra Province. The results of the analysis using a fixed effect model approach show that the variable number of tourist objects had no effect nor was it significant on Original Local Revenue, the number of domestic tourists had a positive but not significant effect on Original Local Revenue, the number of hotels and inns, the number of restaurants and restaurants had a significant effect on increasing Original Local Revenue of West Sumatra Province.

ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX (PBB P2) REVENUE AND ITS CONTRIBUTION TO LOCAL REVENUE IN BEKASI CITY IN 2016-2018

The objectives of this study are (1) to determine the level of effectiveness of Rural and Urban Land and Building Tax (PBB P2) in Bekasi City, and (2) to determine the level of contribution of Rural and Urban Land and Building Tax (PBB P2) to Regional Original Revenue (PAD) of Bekasi City. This research is quantitative descriptive research, which is based on the explanation of numbers. The data in this study are in the form of targets and realization of revenue from Rural and Urban Land and Building Tax (PBB P2) and the realization of Regional Original Revenue (PAD) of Bekasi City in 2016-2018. The results showed that the level of effectiveness of PBB P2 in 2016 and 2017 was in the effective category with a percentage of 99.64% and 96.19% respectively, while in 2018 it was in the highly effective category with a percentage of 122.59%. For the level of contribution of PBB P2 to Local Original Revenue (PAD), it shows that in 2016, 2017, and 2018 it was in the less category with a percentage of 15.52%, 15.06%, and 16.72% respectively.

DETERMINAN PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP KEMANDIRIAN KEUANGAN DAERAH

Original Local Revenue and Intergovernmental Transfer are sources of regional income that are used to finance regional development. These two sources of income are indicators in determining the level of independence of a region from a financial standpoint. This study aims to determine the level of financial independence of a region using Original Local Revenue and Intergovernmental Transfer as measuring tools. The analytical method used is quantitative descriptive analysis with SPSS 25.00. The data used is secondary data in the form of a report on the realization of the revenue and expenditure budget for the city of Tarakan for 10 years, namely from 2013 to 2022. The data comes from the Tarakan city BPS office. The results of the study show that Original Local Revenue makes a positive and significant contribution to Financial Self-Sufficiency of Local Governments, while Intergovernmental Transfer have a negative influence on Financial Self-Sufficiency of Local Governments in the city of Tarakan. Original Local Revenue and Intergovernmental Transfer simultaneously influence to Financial Self-Sufficiency of Local Governments.

Pengaruh dana bagi hasil, dana alokasi umum, dana alokasi khusus, dan pendapatan asli daerah terhadap belanja daerah di bidang pendidikan pada kabupaten dan kota di Provinsi Sumatera Selatan

This study aims to determine the effect of Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue on Regional Expenditures in the Education Sector in Regencies and Cities in South Sumatra Province. This study is focused only on Regencies/Cities in South Sumatra Province. The research data uses secondary data. The research data was obtained from the revenue realization report and Regional Education Balance per Regency/City in South Sumatra Province. The number of samples was 17 Regencies/Cities with a total observation of 85 budget realization reports and Regional Education Balance per Regency/City in South Sumatra Province. The data analysis technique was multiple linear regression with the help of SPSS software version 24. The results of the study showed that the Special Allocation Fund and General Allocation Fund had a positive and significant effect on Regional Expenditures in the Education Sector partially, but the Revenue Sharing Fund and Local Original Revenue did not affect Regional Expenditures in the Education Sector partially. It can be concluded that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Local Original Revenue have a positive and significant effect on Regional Expenditures in the Education Sector simultaneously.

Effect Of Special Autonomy Fund And Local Original Revenue To The Percentage Of Poverty In Papua Province In Defense Perspective

Poverty in Papua Province is an important problem faced by the Indonesian government because it involves issues of national security and defense. This quantitative study aims to obtain information about the Special Autonomy Fund, Regional Original Income and its effect on the percentage level of poverty in Papua Province. This study involves data from the Special Autonomy Fund, PAD and the percentage of poverty in Papua Province from 2004 to 2021. The collected data were analyzed using SPSS multiple linear regression statistics. The results of this study inform that local revenue does not affect the percentage of poverty but the Special Autonomy Fund has an effect on the percentage of poverty in Papua Province. In a defense perspective, the poverty level in Papua Province needs special attention because it involves non-military threats that can lead to the threat of conflict and security. Following up on the findings of this study, the Papua Special Autonomy Fund program is reviewed to continue and it is necessary to prepare a Grand Design for the governance of the Papua Special Autonomy implementation. so that it can be right on target and avoid deviations.

ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH DAN LAIN- LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH

This study aims to determine the effectiveness and contribution of local tax, local retribution, and other original local revenue to the original local revenue of Aceh Singkil in 2016-2020. This study used the descriptive qualitative method. The data used in this study are primary and secondary data with data collection techniques using documentation and interview techniques. The result of this study indicate that (1) the effectiveness of local tax revenue in Aceh Singkil in 2016-2020 is less effective (77,63%), (2) the effectiveness of local retribution revenue in Aceh Singkil in 2016-2020 is less effective (71,43%), (3) the effectiveness of other original local revenue in Aceh Singkil in 2016-2020 is effective (90,53%), (4) the contribution of local tax to original local revenue of Aceh Singkil in 2016-2020 is less contribution (14,37%), (5) the contribution of retribution to original local revenue of Aceh Singkil in 2016-2020 is good (41,63%), (6) the contribution of other original local revenue to original local revenue of Aceh Singkil in 2016-2020 is a medium contribution (24,03%).