Regional Original Revenue Research Articles

The Effect Of Local Revenue And General Allocation Funds On Capital Expenditure

This study aims to determine the effect of Regional Original Income and General Allocation Funds on Capital Expenditures in Medan City. This study uses quantitative data and the data source is secondary data. The object of analysis and observation in this study is the Medan City Regional Financial and Asset Management Agency for the 2016-2020 period. From the population, using the saturated sample technique andthenumber of samples for 12 monthsfor 5 periods,namely the 2016-2020 period, totaling 60 samples. The results of the study partially show that there is a significant and significant effect of Regional Original Income on Capital Expenditures. Based on this, hypothesis 1 (first) in this study is accepted. The results of the study partially show that there is a significant effect of the General Allocation Fund on Capital Expenditures. Also, hypothesis 2 (second) in this study is accepted. The results of the research simultaneously that there is a significant effectof Regional Original Revenue and General Allocation fund so the hypothesis 3 (third) in this study is accepted.

The M-Estimator and S-Estimator in Robust Improved Geographically and Temporally Weighted Regression for Modelling GRDP in West Java, Indonesia

The success of development in a region in Indonesia can be measured by economic growth, especially in the financial sector using the Gross Regional Domestic Product (GRDP) growth rate. The GRDP figure at the Regency and City level in West Java is one of Indonesia's highest and most diverse. This is due to various factors, including the geographical location of West Java, which is directly adjacent to DKI Jakarta, which is the center of the national economy. Although classified as high, the diversity of GRDP values between regions in West Java needs attention to equalize economic growth. The diversity of GRDP values can be modeled by the Improved Geographically and Temporally Weighted Regression (I-GTWR) method by taking samples in 2018-2022. The I-GTWR modeling method considers the influence of spatial heterogeneity and spatial-temporal interaction, which has been proven to produce better results than the GTWR method in modeling GRDP in Central Java in 2011-2015. This study also adds M-estimators and S-estimators to improve the model's performance and make it robust to outliers. The explanatory variables we use are Regional Original Revenue, General Allocation Fund, Foreign Investment, Regional Minimum Wage, Domestic Investment, Poverty, Per-Capita Expenditure, and Number of Job Vacancies. The analysis shows that the Robust I-GTWR model, especially the M-estimator, produces better model performance than the I-GTWR model in modeling West Java GRDP. The coefficient of determination made by the Robust I-GTWR method using the M-estimator is 94.62% with a mean absolute deviation value of 0.1491 and an Akaike Information Criterion value of 110.4899.

ANALISIS KOMPARASI KINERJA KEUANGAN PEMERINTAH DAERAH DENGAN OPINI WAJAR TANPA PENGECUALIAN DAN OPINI WAJAR DENGAN PENGECUALIAN DI PROVINSI SULAWESI TENGGARA

This research is entitled Comparative Analysis of the financial performance of local governments with unqualified opinion and qualified opinion in Southeast Sulawesi Province. The aim is to find out the Comparative Financial Performance of local governments with unqualified opinion and fair opinion with exceptions in Southeast Sulawesi Province. The method of analysis is to use a comparative descriptive method, namely describing the financial performance of local governments that obtain WTP Opinions and WDP Opinions and using financial ratios. The results showed that the Independence Ratio obtained the Unqualified Opinion and the WDP Opinion were still low or instructive, the Effectiveness Ratio obtained the Unqualified Opinion and the WDP Opinion were each very effective, the Efficiency Ratio obtained the Unqualified Opinion was less efficient, while obtaining the WDP Opinion was quite efficient, the Compatibility Ratio obtained the Unqualified Opinion and the WDP Opinion each prioritized operating expenditure over capital expenditure; and the Growth Ratio of Regional Original Revenue (PAD) obtained the Unqualified Opinion and the WDP Opinion each still experiencing a fluctuating growth trend

Analysis of the Effect of Regional Original Revenue and Balance Funds on Gross Regional Domestic Product in Lombok Barat Regency in 2010-2022

Economic growth can detail many aspects of an economy. The purpose of this study was to analyze the effect of Regional Original Revenue and Balance Funds on Gross Regional Domestic Product in Lombok Barat Regency. This study uses descriptive research with a quantitative approach. The data collection technique used is literature study and documentation. The data used is secondary data from 2010-2022 obtained from the Central Bureau of Statistics and the Regional Financial and Asset Management Agency (BPAKD) of Lombok Barat Regency. The analysis method used in this research is multiple regression analysis with hypothesis testing using the classical assumption test, followed by a partial t test, a simultaneous f test, and a coefficient of determination (R²) test with a significant level of 5%. The results of the econometric criteria test research in this study did not have classical assumption deviations. Based on partial and simultaneous tests, it shows that Regional Original Revenue and Balance Fund have a positive relationship and have a significant effect on Gross Regional Domestic Product in Lombok Barat Regency. As for the coefficient of determination (R²) value of 98% is influenced by the amount of Regional Original Income and Balance Fund while the rest is influenced by other variables outside the model.

EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -

PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN ALOKASI DANA DARI PUSAT TERHADAP TINGKAT KEMISKINAN DI PROVINSI DI YOGYAKARTA TAHUN 2015-2020

DI Yogyakarta Province is a province with the highest percentage of poverty in Java. This study aims to analyze the effect of Regional Original Income and Fund Allocation from the Center which consists of General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds on the poverty level in the Province of DI Yogyakarta in 2015-2020. Based on the data, This research is using panel of data after testing on Eviews 12.0, The most precise analysis is using panel data regression method. This research is using secondary data which consist of The real income profit, general fund, allocation fund, and sharing profit of 5 districts / city in Yogyakarta province 2015 - 2020. The result of this research is the allocation fund has positive effect on the poverty level, while the Regional Original Revenue, General Allocation Fund and Revenue Sharing Fund had no significant effect on the poverty level. Keyword : Poverty, the real income in districts, allocation fund, the special allocation income, sharing profit

Analysing the Effectiveness of Hotel, Restaurant, and Advertising Taxes Revenue in Enhancing the Regional Original Revenue of DKI Jakarta Province

This study analysis the effectiveness of Hotel Tax, Restaurant Tax, and Advertising Tax in enhancing the Regional Original Revenue (PAD) of DKI Jakarta Province. The study examines local tax revenues from the fiscal years 2020 to 2022, focusing on the constant growth of Restaurant and Advertising Taxes. It looks at how the regional government of DKI Jakarta has explored the potential of these local taxes through policies and regulations, resulting in a significant increase in local tax revenue. The study underlines that the annual increase in local tax revenue from Restaurant Tax, Hotel Tax, and Advertising Tax should not be the sole measure of success in harnessing their potential. The effectiveness of these local taxes serves as a gauge of how far the achievement target will be reached, with higher percentages indicating higher effectiveness. This study found that Hotel Tax, Restaurant Tax, and Advertising Tax have been highly effective in meeting the revenue targets set by the regional government, with effectiveness rates ranging from 99.1% to 108.7%. However, the contribution of these local taxes to the regional original revenue is categorized as very low, indicating variations in contribution amounts based on differences in tax rates. Despite the low contribution, the effectiveness of tax revenue in meeting targets remains high. To increase the regional original revenue, the focus should be on expanding the scope of local tax objects rather than setting excessively high targets, as optimizing the potential of local taxes is crucial for enhancing the regional original revenue of DKI Jakarta Province.

Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.

ANALISIS TINGKAT EFISIENSI PENERIMAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH PADA TAHUN 2016-2020 DI KABUPATEN PURWOREJO

Regional development is the independence of a region which is an inseparable part of the success of policies decided by the government. In the state revenue and expenditure budget (APBN), the most significant state revenue target is obtained from the taxation sector. The taxation sector contributes significantly to a country's revenue and can be relied upon as financing for government development, especially regional development. The research was conducted with the aim of analyzing how much the rate of development and the level of effectiveness of local tax revenues in increasing Regional Original Revenue (PAD) in Purworejo Regency. The data used is data on local taxes and local revenue of Purworejo Regency for a period of 5 years, namely 2016-2020 obtained from BPKPAD Purworejo Regency. The data analysis used in this research is quantitative descriptive method. The results showed that the average development rate of local revenue was 18.04% and the average effectiveness rate of local tax revenue was 125.112%, indicating that the local tax revenue of Purworejo Regency was categorized or classified as very effective, so that the local government of Purworejo Regency needed to increase supervision, guidance and evaluation of local tax collection because it had made a large contribution to the local revenue of Purworejo Regency.

Analisis sistem pelaksanaan lelang terhadap pendaptan asli daerah (PAD) di tempat pelelangan ikan (TPI) palabuhanratu

Diponegoro (1630611112) Muhammadiyah University of Sukabumi. Analysis of the Auction Implementation System for Regional Original Revenue (PAD) at the Fish Auction Place (TPI) Palabuhanratu (Supervisors Deni Iskandar Z, M.AK., M.M. and Ade Sudarman, S.E., M.M)This study was made to find out the analysis of the auction system for Regional Original Revenue (PAD) at the Fish Auction Place (TPI) Palabuhanratu. This research was made using a qualitative method with a descriptive approach. The subject of this research is the Fish Auction Place (TPI) Palabuhanratu. While the objects of this research are fishermen, baskets and employees of TPI Palabuhanratu by covering the documents used, supporting records, and the establishment of an auction implementation system.The conclusions from the researchers of the fish auction system at TPI Palabuhanratu are carried out by auctioning the fish caught by fishermen and an open auction system in which the highest bidding results by baskets will win the auction. Each basket is required to deposit their capital with the TPI if they want to participate in the auction so that there is no delay in the payment process to fishermen. Although the fish auction system at TPI Palabuhanratu has not fully run optimally. Keywords: Fish Auction System, Local Revenue (PAD

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN SISA LEBIH PERHITUNGAN ANGGARAN TERHADAP BELANJA MODAL PADA KABUPATEN YANG ADA DI PROVINSI SUMATERA UTARA PERIODE 2017-2021

This study aims to determine the effect of Regional Original Revenue, General Allocation Fund, and Remaining Budget Calculation Surplus on Capital Expenditures in Regencies in North Sumatra Province for the period 2017-2021. The population of this study were 25 regencies in North Sumatra Province. The sampling method used was purposive sampling method, so that 6 districts were obtained with a 5-year research period. The research method used is quantitative using secondary data sourced from the website of the Directorate General of Fiscal Balance of the Republic of Indonesia. The data analysis technique used is descriptive statistics, then classical assumption testing, multiple regression analysis and hypothesis testing. Based on the discussion, it shows that Regional Original Revenue has a positive and significant effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of 3.333 with a significance value of 0.003. General Allocation Fund has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.446 with a significance value of 0.659. And, SiLPA has no effect on Capital Expenditure, this can be seen from the partial test calculation obtained from the tcount value of -0.348 with a significance value of 0.731. Simultaneously, Regional Original Income, General Allocation Fund, and SiLPA have a positive and significant effect on Capital Expenditure, this can be seen from the simultan test calculation obtained from the f-count value of 6,174 with a significance value of 0,003.

The Urgency of Land Registration for Land Assets of Malang City Government

Land in Malang City which is a land asset of the Malang City Government has not been registered which has resulted in some land being controlled by other parties without the knowledge of the Malang City Government. knowing the urgency of land certificate ownership of Malang City land assets and will not lose regional assets which when used by Third Parties will be a source of Regional Original Revenue. The problem to be researched is what are the legal consequences. The type of research used in this study is empirical juridical research with a sociological juridical approach. The Malang City Government is important to register its land as a city land asset, either with the right of use or the right of management. Land certificates that are already owned by the Malang City Government are able to provide legal certainty and legal protection to the Government and can increase the Regional Original Revenue of Malang City.

Analysis of Strategies to Increase Waste Retribution Revenue in Central Maluku Regency

Waste retribution is one of the sources of Regional Original Revenue (PAD), so its management needs to be maximized. However, there are still various obstacles faced by the Central Maluku Regional Government in increasing the contribution of restrinusi to PAD. The purpose of this study was to determine various internal and external factors that affect the receipt of waste retribution. The analysis method used is SWOT analysis which aims to determine strategies that can be formulated by Regional Governments. The results showed that the receipt of retribution was still low, so the strategy that must be rumplified by the government is an aggressive strategy

Analysis of Local Tax Potential of Ogan Komering Ulu Regency

The original revenue of local governments is one of the vital elements that can support regional development and governance, exemplified by BPHTB as a significant revenue generator. This study aims to analyze the potential of the Fees for Acquisition of Rights on Land and Buildings (BPHTB), which is one of the local taxes in the Ogan Komering Ulu Regency. The research employs a qualitative approach with descriptive methods. The discussion reveals that the regional original revenue in Ogan Komering Ulu Regency experiences significant fluctuations but generally increases annually. This phenomenon is attributed to the efforts of related institutions in collecting and implementing policies to optimize the original revenue. The implementation of the BPHTB tax policy along with existing policies in Ogan Komering Ulu Regency has caused some challenges as it was considered a panic policy following the audit conducted by the BPK. However, ultimately, this policy has contributed to an increase in original revenue through the enforcement of the applicable land tax.

SIWAKOT APPLICATION: REVOLUTIONIZING TOURISM REVENUE IN BEKASI

The research evaluated the effectiveness of the City Tourism Information System (SIWAKOT) in boosting Bekasi City's Regional Original Revenue (PAD) through tourism. It analyzed SIWAKOT's impact on revenue generation and its role in the development of the tourism sector. Methodologically, it employed primary data analysis, stakeholder interviews and surveys focused on Bekasi tourism. The findings indicated that SIWAKOT enhanced tourism information management, expanded promotional reach, and improved tourist experiences, therefore, increasing visitor numbers and economic activities. The research suggested implementing SIWAKOT or similar strategies to leverage Bekasi’s tourism potential for revenue growth. It has contributed to innovative PAD augmentation strategies, emphasizing SIWAKOT's transformative potential and the importance of utilizing tourism resources for sustainable revenue enhancement in Bekasi.

Impact Analysis of the Influence of Institutional Capacity and the Use of Performance-Based Budgeting on Original Regional Revenue Receipts in the Tanggerang Regency Area

This study aims to analyze the impact of institutional capacity and the use of performance-based budgeting on local revenue (PAD) in the Tangerang Regency area. This research uses a quantitative descriptive analysis method using secondary data obtained from various trusted sources. This research identifies institutional capacity, which includes aspects of human resources, institutional systems, and managerial capacity, and analyzes the implementation of performance-based budgeting to increase PAD revenues. The results of the analysis show that strong institutional capacity significantly contributes to increasing PAD revenues. Apart from that, the use of performance-based budgeting has also been proven to have a positive impact on PAD revenues. The implication of this research is the importance of increasing institutional capacity and implementing performance-based budgeting effectively as a strategy to increase PAD revenues in Tangerang Regency. This study makes an important contribution in the context of regional financial development and public financial management, as well as providing a basis for more effective policymaking in increasing regional income.

The Influence of Local Own Source Revenue, Fiscal Balance Transfer and Regional Budget Expenditure on Sustainable Development Goals (SDGs) Social Aspects in Palangka Raya City

This study examines the impact of Regional Revenue Local Own Source Revenue and Balancing Funds on the achievement of Sustainable Development Goals (SDGs) in social aspects in Palangka Raya City, mediated by Regional Expenditure. Utilizing secondary data from 2010 to 2022, the study employs path analysis to explore the relationships between Regional Original Revenue Local Own Source Revenue, Regional Expenditure, and SDGs. The results indicate that Local Own Source Revenuehas a positive but non-significant influence on Regional Expenditure, whereas Balancing Funds show a significant positive impact on Regional Expenditure. In the context of social SDGs, Local Own Source Revenue demonstrates a significant positive effect, but the impact of Balancing Funds on social SDGs is not significant. Furthermore, both Local Own Source Revenue and Balancing Funds, when mediated by Regional Expenditure, exhibit a negative and non-significant effect on social SDGs. These findings underline the challenges of using fiscal levers to achieve social development goals within the framework of fiscal decentralization.

Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021

This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear Regression test. The results showed that the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Revenue (PAD) together have a significant effect on the Capital Expenditure Allocation in Bungo Regency. Keywords: general allocation fund, special allocation fund, local original revenue.

Analisis Pembiayaan Pembangunan Dengan Penerbitan Surat Utang (Obligasi) Daerah Studi Kasus Pada Pemerintah Kota Bogor

ABSTRACT Law Number 23 of 2014 concerning Regional Government mandates that local governments play an important role in determining the success or failure of creating self-reliance, but in practice, local governments encounter limitations in funding sources. Most of the districts and cities depend heavily on the transfer funds provided by the Central Government to the regions, be it Revenue Sharing Funds (DBH), General Allocation Funds (DAU), and Special Allocation Funds (DAK). Another source of income is from the limited Regional Original Revenue (PAD). Bogor City Government is one of the cities in West Java Province that has been given authority by the center to carry out regional autonomy. By handing over this authority, of course, the government hopes that the Bogor City government can explore the potential of the region to finance its development to reduce dependence on the central government. This study aims to analyze the feasibility of the Bogor City government issuing regional bonds (bonds) to finance its construction. This study used a descriptive qualitative research design with an analytical approach. From the analysis of financing through the issuance of regional bonds (bonds) which cover 3 (three) aspects namely legal, organizational, and financial, the Bogor City government has a score of 75% meaning that it is feasible to issue regional bonds (bonds). infrastructure.

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.