Original Revenue Research Articles

ANALISIS KEBIJAKAN PENGEMBANGAN PARIWISATA UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) SELAMA MASA PANDEMI COVID-19 DI KOTA KUPANG

This study aims to analyze tourism development policies to increase local revenue during the Covid-19 Pandemic period in Kupang City, obtained from the Kupang City Tourism Office. Analysis of two stages is carried out; In the first stage we analyzed the tourism development policy during the Covid-19 pandemic period in Kupang City, as well as analyzing the impact of these policies on the tourism sector and the contribution of the tourism sector to regional original income using a qualitative descriptive approach. In the second stage, the priority of tourism development policies to increase local revenue during the Covid-19 Pandemic Period Analysis through Analytical Hierarchy Process (AHP). The results show that the tourism development policy during the Pandemic period is the development of Human Resources (HR) of tourism, improving the quality of the tourism industry, developing tourism attractions, developing tourism imagery, and community empowerment through tourism. The contribution of the tourism sector to local revenue is not optimal because it is still sourced from the tourism industry. With AHP, this research identifies the priority of tourism development policies to increase local revenue during the Pandemic period, namely tourism destinations, tourism marketing, tourism institutions, and the tourism industry. This study shows that the level of training, supervision, and low management of tourism, increasing the development of tourism destinations, and increasing cooperation. The basic implications of this study are to improve tourism training, supervision, and management, establish regional regulations on tourist attractions and build cooperation with private and other regions. Keywords: Tourism Development Policy, Regional Original Revenue

The Influence of Regional Original Revenues, Balancing Funds and Capital Expenditures on the Financial Performance of Regency/City Regional Governments of East Java Province

This study aims to determine and obtain empirical evidence of the effect of Regional Original Revenues, Balancing Fund and Capital Expenditure partially and simultaneously on the Financial Performance of Regency/City Governments in East Java Province. The type of research used is quantitative with a causal associative approach. The research data used is secondary data. The sampling technique used in this research is saturated sampling. The population in this study is the East Java Province Regional Budget Realization Report of 38 districts/cities for 3 fiscal years 2018-2020. The sample in this study was all 38 districts/cities of East Java Province consisting of 29 districts and 9 cities with a research period of 3 years. The analytical method used is multiple linear regression. The results of this study indicate that partially the Regional Original Revenues has a positive effect on the financial performance of the regional government, the Balancing Fund has a negative effect on the financial performance of the regional government, and Capital Expenditure have a negative effect on the financial performance of the regional government. Simultaneous test results show that Regional Original Revenues, Balancing Fund and Capital Expenditure together have a significant effect on the Financial Performance of the Regency/City Government of East Java Province.

FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI BALI

The aims of this study was to determine how the influence of the General Allocation Fund and Regional Original Revenue on Regional Expenditures and whether there was a Flypaper Effect. This research was conducted at the Regency/City Government in Bali Province with a budget period of 2016 to 2020. The method used in this research is the documentation method. The population in this study were all regencies/cities in the province of Bali. In this study using a saturated sampling technique, which uses the entire population as a sample in the study. The analytical tool in this study uses multiple linear regression analysis to find out whether the General Allocation Fund and Regional Original Revenue have an effect on Regional Expenditures. The results of this study indicate that (1) General Allocation Funds have no effect on Regional Expenditures, (2) Regional Original Revenues have an effect on Regional Expenditures, (3) There is no Flypaper effect on General Allocation Funds and Regional Original Revenues on Regency/City Regional Expenditures in Bali province.

ANALISIS TREND PERKEMBANGAN PENDAPATAN PEMERINTAH DAERAH KABUPATEN TANAH LAUT TAHUN 2014-2018

Regional government revenues consist of several sources, namely regional original revenue funds, balancing funds, and other legal regional income funds. This study uses trend analysis using the percentage method to estimate regional income based on data for 2014-2018. The purpose of this study is to present an overview of the development of regional income in Tanah Laut Regency therefore it can assist the government in realizing a transparent process. Calculations of regional income sources share the revenue of the Tanah Laut district government with a very low trend in 2015. This is due to a deficit in 2015 since the income received is lower than the government's spending. In 2018 there was a Regional Entry with a very large trend. This is since in 2018 there was a surplus, due to greater income than the government's spending.

Increase in Local Own Revenue for Maros Regency Sourced from Parking Fees at Unwaved Beaches

In the era of regional autonomy, each region is given the authority to optimize its potential which then becomes local revenue. Maros Regency has the potential for local revenue sourced from parking fees in the Unwaved Beach Culinary Area (PTB). The revenue obtained from the Roadside Parking Retribution in the Unwaved Beach Culinary Area (PTB) received by the Maros Regency government is still far from the government's target even though this is one of the sources of Regional Original Revenue (PAD) in Maros Regency. Based on these problems, this study aims to see how effective parking management is in the PTB culinary area and to see whether parking fees in the PTB culinary area can have a positive effect on the income of Maros Regency. The research method used is a mixed method consisting of qualitative and quantitative data collection techniques, namely observation, interviews, and documentation. The research results obtained from the research conducted are that the collection of fees in the Culinary Area of the Unwaved Beach is considered to have the potential to increase Local Own Revenue. From the research conducted, it is found that there are several problems related to efforts to increase local revenue sourced from parking fees, including the absence of regulations governing the collection of parking fees in the Culinary Area of the Unwaved Beach and limited parking space. From these problems, there are recommendations as an alternative solution, namely updating Regional Regulation Number 17 of 2011 concerning Public Service Retribution and making a Regent Regulation for the Culinary Area of the Unwaved Beach

PENGARUH PAJAK DAERAH, LABA BUMD TERHADAP PAD KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

This study aims to determine the Influence of Regional Taxes, Profits of Regional Owned Enterprises (BUMD) on Regency/City Original Revenues in South Sumatra Province for the 2016-2020 period, either partially or simultaneously. This type of research used quantitative research. The data used in this study was secondary data sourced from www.djpk.kemekeu.go.id. The population in this study were 17 districts/cities in the province of South Sumatra. The analytical tool used in this research was multiple linear regression. The results of this study indicated that partially, the local tax variable had a positive or significant influence on local revenue. While the variable Profit of Regional Owned Enterprises (BUMD) had a positive or significant influence on Regional Original Revenues. Meanwhile, Simultaneously, the Regional Tax, Profit of Regional Owned Enterprises (BUMD) had a significant influence on Regional Original Revenues. The results of the coefficient of determination R Square showed 0.858, meaning that the magnitude of the contribution or the magnitude of the influence of the independent variable, namely Regional Tax, Profit of Regional Owned Enterprises (BUMD) on the dependent variable, namely Regency / City Original Revenue in South Sumatra Province for five years was 85.8% while the remaining 14.2% was determined by other variables that were not included in this research model such as regional levies and other legitimate income.

Analisis Efektivitas dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Bondowoso

The central government gives authority to local governments to manage and regulate financial policies and management. Regional Autonomy has been implemented in Indonesia since 2001. The Covid-19 pandemic has caused problems for the economic sector in the world, especially in Indonesia. Thus affecting local tax revenues and local revenue receipts. Local governments must look at how effective local taxes are and how much they contribute to local revenue. The Bondowoso government has implemented an extensification and intensification strategy to be able to increase regional tax revenues and local revenue during the pandemic in 2020 and 2021. This study uses an analysis of effectiveness and contribution in Bondowoso in 2020 and 2021. The results of this study are that local taxes have the level of effectiveness for Bondowoso District Original Revenue which is very high in 2020 reaches 104.88% while for 2021 it has a fairly effective level of effectiveness, namely only reaching 84.50%. The contribution of local taxes to local revenue is not significant because it has a small number of PAD contributions, namely 13.73% and 15.70%.

Strategic Management in Efforts to Increase Regional Original Income (PAD) in the COVID-19 Pandemic

The importance of planning contained in the Regional Medium-Term Development Plan (RPJMD) of Kepulauan Riau during the COVID-19 pandemic must carry out a priority program by the Regional Head during his leadership period. This paper aims to examine the development of PAD and indicators of the performance of the RPJMD in Kepulauan Riau. The research method with a qualitative approach by reviewing secondary data in the Accountability Statement Report (LKPJ) of the Regional Head of Kepulauan Riau Province for the 2020 Fiscal Year and other documents, which are then analyzed in-depth using the concept of strategic management as a form of efforts to increase the Regional Original Revenue (PAD) of Kepulauan Riau in the future. The study results show a need to strengthen strategic management of the internal and external environment in the Kepulauan Riau Provincial Government as a form of government readiness in facing economic recovery during the COVID-19 pandemic. Furthermore, the strategic formulation of the Regional Head in realizing his Vision and Mission should focus on the agreed RPJMD so that the achievement of performance indicators creates an increase in Economic Growth, Inflation, Poor Population, and the Gini Index (Gini ratio) can occur during the COVID-19 pandemic in Kepulauan Riau.

PERAN PAJAK HIBURAN DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LEBAK

Sources of regional original income consist of regional tax revenues, regional levies, results of separated regional wealth management and other legitimate regional revenues.. Realization of local revenue decreased in 2019, the realization of entertainment tax decreased in 2020 and 2021, and realization of taxes on non-metallic minerals and rocks decreased in 2019 and 2020. The purpose of this study was to determine the effect of entertainment taxes and taxes on non-metallic minerals and rocks on Lebak Regency's Original Revenue in 2018-2021 partially or simultaneously with the object of research at the Regional Finance and Assets Agency of Lebak Regency. This study uses a quantitative approach. The population in this study is the realization of entertainment tax revenue, non-metallic minerals and rock tax and local revenue for 2018-2021. The research sample obtained by the saturated sampling method amounted to 48 samples The results showed that the entertainment tax variable based on the partial test obtained a value of tcount-0,139 > ttable-2,01410 with a significance value of 0,890 > 0,05. The non-metal mineral tax variable and rock value obtained tcount 2,223 > ttable 2,01410 with a significance value of 0,31 < 0,05. Simultaneous test results obtained Fcount 2,490 < Ftable 3,20 with a significance value of 0,094 > 0,05. The conclusion of this study is that partially entertainment tax has no effect on local revenue and non-metallic mineral and rock taxes have a significant effect on local revenue. Simultaneously entertainment tax and taxes on non-metallic minerals and rocks no effect on local revenue

ANALYSIS OF LOCAL TAXES AND REGIONAL LEVIES CONTRIBUTIONS TO REGIONAL ORIGINAL REVENUE IN KEBUMEN REGENCY

Local taxes and regional levies are a source of income for regional revenue (PAD). This study describes the contribution of local taxes and blood levies to regional revenue. This study aims to determine the growth of Local taxes and Regional Levies, determine the contribution of Local tax revenues and the contribution of Regional Levy revenues in Kebumen Regency in 2018-2020. The method used in this research is descriptive research with secondary data types obtained from published data, library materials, literature and previous research. This study uses growth and contribution analysis. The findings reveal that Regional Original Revenue is very dependent on Tax and Levies revenues. In 2018-2020, local tax growth averaged 4,64%. For the average tax contribution of 26,30%, while the average contribution of regional levies is 8,67%.

Analisis Kontribusi, Efisiensi dan Efektivitas Penerimaan Pajak Daerah terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Barito Kuala (Tahun 2014-2019)

This study aims to determine the level of contribution, efficiency and effectiveness of regional tax revenues in Barito Kuala Regency to Regional Original Income and Regional Taxes in Barito Kuala Regency. regional taxes contained in regional original revenues are charged to local communities by regional governments without obtaining direct reciprocity from the taxes that have been paid. This is a quantitative descriptive study that uses contribution, efficiency and effectiveness analysis using secondary data sourced from the Budget Realization Report obtained from the Regional Financial and Asset Management Agency (BPKAD) and the Regional Tax and Levy Management Agency (BP2RD) of Barito Kuala Regency. The results of this study indicate that in Barito Kuala Regency, the largest contribution level to local taxes and local revenue is BPHTB, followed by Street Lighting Tax. Revenue efficiency can be said to be efficient because local tax levies are below 40%. The overall tax effectiveness is very effective because it exceeds 100%.

ANALISIS PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DKI JAKARTA PERIODE 2016 – 2021

The type of this research is associative research. The variables in this study are local revenue, local taxes and regional levies. This study was conducted to test how much influence Regional Taxes and Regional Levies have on the Regional Original Revenue of DKI Jakarta for the period 2016 – 2021. The source of the data used is secondary data, namely the DKI Jakarta PAD Realization Report. This type of approach in this study uses a quantitative approach using the method of multiple linear regression analysis with the help of a test tool in the form of SPSS. Based on the results of the t-test of Regional Tax partially positive and significant effect on the PAD variable. The higher the Regional Tax, the higher the PAD. And vice versa. While the regional levies partially have no significant effect on the PAD variable.

Pengaruh Kinerja Keuangan dan Pertumbuhan Ekonomi Terhadap Kinerja Indeks Pembangunan Manusia

Human development is a process of human development that aims to be able to have more choices, particularly in income, health and education dimanasalah of the criterion can be seen through the Human Development Index. The aim of research was to analyze and obtain empirical evidence on the influence of financial performance (fiscal independency, effectiveness of Regional Original Revenue, and expenditure harmony) and economic growth on human development index in Bombana Regency and to find out the most dominant variable influencing human development index. The research was descriptive qualitative study to give a systematic, factual and accurate description on the facts and real condition of financial performance, economic growth, and human development index in Bombana Regency. The data in the research were time series secondary data obtained from library study. They were analyzed using multiple linear regression analysis. The result of the research indicate that fiscal independency, the effectiveness of Regional Original Revenue, expenditure harmony, and economic growth have influence on human development index. Economic growth has the most dominant influence on human development index.

Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah di Kabupaten Aceh Tamiang

This study aims to determine the effect of regional original income and general allocation funds on regional spending in Aceh Tamiang district. This study uses time series data and was obtained from the Central Bureau of Statistics (BPS) of Aceh Tamiang Regency with the 2007-2021 time series. This research model uses multiple linear regression methods using the eviews application. The results of this study indicate that partially Own-Owned Revenue has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, partially General Allocation Fund has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, and simultaneously Regional Original Revenue and General Allocation Fund have an effect positive and significant towards Regional Expenditures in Aceh Tamiang District. The result of the coefficient of determination (R2) is 0.7495 or 74.95% and the remaining 25.05% is influenced by other variables outside this study.regional original income

PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH KABUPATEN NIAS BARAT PERIODE 2016-2021

This study aims to examine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), on the Capital Expenditure of West Nias Regency. So that the sample is 18 where (PAD 6, DAU 6, Capital Expenditure 6) from 2016-2021. The research method used is descriptive quantitative using secondary data sourced from the regional government budget report of West Nias Regency in 2016-2021. The data analysis technique used is multiple linear regression statistical analysis. The analysis process carried out first is descriptive statistics, classical assumption tests, and hypothesis testing. The results of this study partially show that Regional Original Income has no effect on Capital Expenditures and the results of the study simultaneously show that the General Allocation Fund has no significant effect on Capital Expenditures. Keywords: Regional Original Revenue (PAD), General Allocation Fund (DAU), Capital Expenditure

PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT PADA TAHUN 2018-2021

Regional Original Revenue (PAD) is income earned by the regions which is collected based on regional regulations in accordance with laws and regulations to provide autonomy as a manifestation of the principle of decentralization. There are many factors that affect the level of income in an area itself. This study aims to determine how the effect of land and building tax revenues partially and simultaneously on local government revenues. The research method used is a quantitative method. The data for this survey is secondary data in the form of a report on the realization of local tax revenues from the Bandung City Regional Revenue Management Agency in 2018 to 2021 and data on the realization of the regional income and expenditure budget of the Bandung City Regional Financial and Asset Management Agency. It was concluded that at the time of the Land Tax and Building (PBB) increases, it will increase the level of achievement of the target of local revenue for West Bandung Regency in 2018-2021.

Study of Non-Tax Regional Land and Building Tax on Regional Original Income (Case Study of Madiun City Regional Revenue Agency)

This research aims to determine the contribution, Effectiveness and growth of Non-Land and Building Tax Regional Taxes (non-L&B tax) to Madiun City's Original Revenue. This study was designed using a qualitative descriptive approach by describing the study contribution, Effectiveness and growth rate of local taxes on local revenue. The research location is the Office of the Regional Revenue Agency of Madiun City. The researcher chose this location because of the limited time for collecting research data, the limited workforce and access to more affordable transportation. The results of this study indicate that the contribution of non-L&B tax P2 provincial taxes in Madiun City for the 2014 - 2018 period is 26.93% which is at a moderate level. Based on the calculation of the average Effectiveness Ratio of 122.29%, which is at the level of very effective criteria because it is above 100%. The average growth rate is 12.28%; the results of this calculation are included in the growth criteria table at the level of the unsuccessful category.

The Role of Restaurant Taxes in Increasing Medan City's Original Revenue

Restaurant Tax is a tax on the services provided by the restaurant. A restaurant is a facility that provides food and/or beverages with a fee, which includes restaurants, cafeterias, canteens, stalls, bars, and the like. This study aims to determine the role of restaurant tax in increasing the original income of the Medan City area. The data used is qualitative. This research uses descriptive qualitative research methods. Based on the results of the study, the role of Restaurant Tax is quite influential as a source of regional taxes which is an element in PAD as a support for the implementation of national development.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN TIMOR TENGAH SELATAN

This research was conducted at the Regional Financial and Asset Management Agency of South Central Timor Regency. The purpose of this study was to determine the financial performance of the Regional Government of Timor Tengah Selatan Regency for the 2015-2020 period based on the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Revenue, Efficiency Ratio of Regional Original Income and Regional Expenditure Activity Ratio. This study uses a quantitative descriptive method with secondary data in the form of time series data on Financial Statements. The results of the study using the Regional Financial Independence Ratio showed that Regional Financial Independence obtained a very low criterion classification because it was in the interval below 25% and tended to decrease from year to year, the PAD Effectiveness Ratio showed the PAD Effectiveness obtained a very effective criteria classification because it was in the interfal in above 100% and tends to increase from year to year, the PAD Efficiency Ratio shows PAD Efficiency obtains a very efficient criteria classification because it is at an interval below 60% and tends to decrease from year to year and the Regional Expenditure Activity Ratio shows that Regional Expenditure Activities are prioritized on routine expenditures rather than capital expenditures and routine expenditures tend to decrease from year to year while capital expenditures tend to increase from year to year.

Analisis Kontribusi, Pertumbuhan, Efisiensi dan Efektivitas Retribusi Pariwisata Terhadap Pendapatan Asli Daerah Kabupaten Kolaka

This study aims to analyze the magnitude of the contribution, the rate of retribution growth, and the efficiency and effectiveness of the tourism sector's retribution on the Kolaka Regency's original revenue in 2016–2020. Researchers used descriptive research with a qualitative approach. The data analysis techniques used are the contribution ratio, growth ratio, efficiency ratio, and effectiveness ratio. The results of this study indicate that the contribution of the tourism sector's retribution to local revenue in Kab. Kolaka is relatively low, with an average of 0.72% per year. 2016 was recorded as the lowest contribution, and 2019 as the highest contribution. The growth rate of tourism retribution in Kolaka Regency is an average of 25.55% per year. The highest growth rate was recorded in 2018. The efficiency level of tourism retribution in Kolaka Regency was recorded in 2016–2020 as inefficient, with an average of 46.63% per year. The level of effectiveness of the Kolaka Regency tourism levy recorded for 2016-2020 is quite effective, with an average of 93.134% per year.