Original Revenue Research Articles

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon

Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.

Performance of The Agency’s Regional Revenue Management Fieldregional Finance of South Kalimantan Province

The management of original regional income in South Kalimantan Province is the responsibility of regional government officials, especially the Regional Finance Agency of South Kalimantan Province. All local original revenue management processes are of course influenced greatly by the performance of the South Kalimantan Provincial Regional Financial Agency so that a decrease or increase in a region's original regional income is more or less influenced by the performance of the South Kalimantan Provincial Regional Financial Agency .
 This research aims to study and examine the Performance of the Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province.
 The method used in this research is the descriptive method. The data obtained in this research are primary data and secondary data. The data collection techniques used are documentation and interviews. The analysis technique used is qualitative analysis.
 The Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province has good accountability, is able to fulfill financial obligations well, has good honesty, applies the principles of efficiency and effectiveness well, and control activities are carried out well too. So overall it can be concluded that the performance of the Regional Revenue Management Sector of the Regional Financial Agency of South Kalimantan Province all leads to good performance.

Analysis of the Performance of Non-Metallic Mineral and Rock Tax Collection in Increasing Regional Original Revenue (PAD) in East Lombok Regency

This research is quantitative descriptive research, which is a quantitative descriptive method is a research method that describes or explains data through numbers. The data in this study are primary data and secondary data. Primary data obtained from interviews with Bapenda employees of East Lombok Regency while secondary data comes from related agencies. The results of this study found that the growth rate of non-metal mineral and rock tax is included in the criteria less successful. The effectiveness of non-metal mineral and rock taxes meets the criteria of less. The contribution of non-metallic mineral and rock tax is included in the criteria very less and the elasticity of non-metallic mineral and rock tax is included in the elastic criteria.

Analysis of Regional Expenditure To Increase The Regional Original Revenue in The District of Aceh Province, Indonesia

Analysis of Regional Expenditure To Increase The Regional Original Revenue in The District of Aceh Province, Indonesia

The Influence of Public Service Motivation, Self Efficacy, ASN Competence in Pad Generating OPD on Improving ASN Performance and Regional Original Revenue as a Cause of Population Welfare in South Sumatra Province

The 1945 Constitution of the Republic of Indonesia affirms that the main purpose of the state is to promote the general welfare and intellectual life of the nation through public services. To achieve these goals, factors such as public service motivation, individual factors, and human resource competencies play a key role in influencing employee performance and the effectiveness of public services. The purpose of this study was to determine the effect of Public Service Motivation, Self-efficacy, ASN Competence in PAD Generating OPD on Improving ASN Performance and Regional Original Revenue as a Cause of Welfare of the Population of South Sumatra Province. This study uses quantitative methods with data collection techniques through questionnaires. After the data is obtained, the data is processed with SPSS 26.0. Public service motivation has a positive and significant effect on improving ASN performance in OPDs that generate Regional Original Revenue (PAD) and positively contribute to increasing PAD itself, while self-efficacy and individual competence have no significant effect on ASN performance and PAD at the OPD level. A focus on public service motivation seems more relevant in increasing PAD and population welfare in South Sumatra Province.

The Effect of Economic Growth, Local Original Revenue, General Allocation Fund, Special Allocation Fund, and Profit Sharing Fund on Capital Expenditure of The NTB Provincial Government

The authority and policy of regional autonomy is carried out by the regional government. Local governments can facilitate economic growth and regional development, reduce community inequality, and advance community services more effectively according to the needs of local communities. This research aims to determine the effect of economic growth, local original income, general allocation funds, special allocation funds, profit sharing funds on capital expenditure in the West Nusa Tenggara province. By using quantitative research and using panel data regression model tools. The study's results stated: (1) Economic Growth is not significantly influenced by capital expenditure with t calculated at 0.3562 > of its significance value of 0.05. (2) PAD does not significantly affect capital expenditure because the calculated t result is 0.9951 > its significance of 0.05. (3) In DAU, the result t is calculated at 0.5908 > of its significance value of 0.05. Thus, DAU has no significant effect on capital expenditure. (4) DAK has a significant influence on capital expenditure. It can be seen from the t count of 0.00 < from the significance value of 0.05. (5) DBH is not significantly affected by capital expenditure. With a calculated t value of 0.5275 > of the significance value of 0.05, the variables Economic growth, regional original revenue, general allocation funds, and profit sharing funds do not significantly affect capital expenditure. In contrast, the variables of Special allocation funds significantly impact capital expenditure.

The Effect of Local Original Revenue, General Allocation Funds, and Special Allocation Funds on Economic Growth and Human Development Index with Capital Expenditure as Intervening Variable

The purpose of this study is to understand and analyze the effects of GDP, GDPU, and GDPK on GDP and the Index of Human Development with real money (BM) as intervening variables. The method used in this study is the structural equation model, or SEM, in conjunction with partial least squares, or PLS. The results of this study indicate that: Regional original income has a negative impact on economic growth; The General Allocation Fund has a negative impact on economic growth; The Special Allocation Fund has a negative impact on economic growth; Local original income has a positive impact on the Human Development Index; The General Allocation Fund has a negative impact; The Special Allocation Fund has a not-significantly-positive impact; Local original revenue has a positively significant positive impact on capital expenditure; The General Allocation Fund has a significant positive effect on Capital Expenditure; the Special Allocation Fund has a negative insignificant effect on Capital Expenditure; Capital Expenditure has a significant positive effect on Economic Growth; Capital Expenditure has a significant positive effect on the Human Development Index; Regional Original Income has a significant positive effect on Economic Growth through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; Regional Original Income has a significant positive effect on the Human Growth Index through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable.

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Jombang Tahun Anggaran 2014 – 2018 (Studi Kasus Di Pemda Kabupaten Jombang)

Financial performance analysis in this study is an assessment process regarding the level of progress in achieving the implementation of work/activities of the Regional Government in the financial sector by using tools in the form of financial ratios which consist of: Analysis of Regional Financial Independence Ratio, Analysis of Regional Financial Dependency Ratio, Analysis of Effectiveness of Original Income Ratio Regions, Regional Financial Efficiency Ratio Analysis, Activity Ratio Analysis, Growth Ratio Analysis and Proportion Analysis The purpose of writing this final project is to determine the financial performance of the Government of Jombang Regency in the 2014-2018 Fiscal Year. The data used are primary and secondary data obtained through interviews, observation and literature study. The data obtained were analyzed using quantitative descriptive analysis methods. After analyzing, it can be concluded that the financial performance of the Jombang Regency Government shows the average regional financial performance which is still unstable. Where the results of calculations every year are still experiencing numbers up and down. This is because the Government of Jombang Regency has not been optimal in managing the wealth of available regional resources. However, on the side of revenue achievement, Jombang Regency has demonstrated its ability to achieve Regional Original Revenue beyond the set targets.

ANALISIS PENGARUH DESENTRALISASI FISKAL DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP KEMISKINAN PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR TAHUN 2015-2019

This study aims to determine the effect of Fiscal Decentralization on Poverty in the Regency / City of East Java Province. The study also examines the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH) and Special Allocation Fund (DAK) and Gross Regional Domestic Product (GRDP) on Poverty in the Regency / City of East Java Province in 2015-2019. The data used comes from the budget realization report of the Regency / City of East Java Province published by the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS). This type of research is descriptive quantitative. Data analysis uses panel data regression analysis which is a combination of 2015-2019 time series data and crosssection data of 35 districts / cities in East Java Province. The results showed that Revenue Sharing Fund (DBH) and Gross Regional Domestic Product (GRDP) had a negative effect on poverty, then Regional Original Revenue (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) had no effect on poverty.

Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah

Regional Original Revenue (PAD) is a necessary source of revenue for the region. The largest revenue from PAD comes from local taxes including street lighting tax, billboard tax and PBB-P2 which is used to implement regional autonomy over decentralization. The purpose of this study is to determine the efficiency and effect of street lighting tax, billboard tax and PBB-P2 on PAD in Bandung City. The approach and data used in this study are quantitative approaches and secondary data obtained at BAPENDA in the form of Regional Budget Realization Reports (LRAPBD) with a total of 60 research samples from January to December 2017-2021. The analysis technique used is multiple linear regression analysis through SPSS 26 Version 26 software. The results revealed that the effectiveness of street lighting, billboard tax and PBB-P2 tax revenues from 2017 to 2021 showed that the level of effectiveness was included in the effective category, indicating that the tax received had reached the target. Simultaneously, all variables affect PAD. Partially, the street lighting tax and PBB-P2 have no effect on PAD, while the billboard tax has no effect on PAD.

KONVERSI KOPERASI KONVENSIONAL MENJADI KOPERASI SYARIAH DI KOTA PADANG PANJANG

The city of Padang Panjang is one of the cities in West Sumatra with great potential for the development of Islamic financial institutions. One of the Padang Panjang City Government's programs, which involves converting conventional cooperatives into Islamic cooperatives, has yet to be fully realized. The objective of this research was to examine the implementation of the conversion of cooperatives into Islamic cooperatives in the city of Padang Panjang. The factors that hindered the conversion process and the government's efforts to accelerate the development of Islamic cooperatives were also investigated. The method used in this article was field research. Data was obtained through interviews and documentation. The research results indicate that the process of converting cooperatives into Islamic cooperatives in the city of Padang Panjang is in accordance with Article 5 of the Minister of Cooperatives and Small and Medium Enterprises Regulation No. 11/PER/M.KUKM/XII/2017. This process includes socialization, General Meeting of Members (RAT), business transition based on Sharia principles, identification of Regional Original Revenues (PAD), PAD notarization, and PAD approval. The efforts made by the Padang Panjang City Government have been sufficient and well-implemented. However, challenges are still faced by both the cooperative's management and members in the field.

Contribution of FDI, fiscal policy, and labor force on inequality and economic growth: A case study in South Sulawesi, Indonesia

South Sulawesi Province faces a significant problem: economic growth that has not been inclusive. This study analyzes the relationship between foreign investment contribution, fiscal policy, and labor force to inclusive economic growth in South Sulawesi, Indonesia. The results of this study show two relationships, namely direct and indirect relationships. Judging from the direct influence. First, FDI and local native income positively affect the level of inequality. However, in contrast to general allocation funds and labor force variables, each negatively affects inequality. Meanwhile, FDI, general allocation funds, and local original revenues positively affect economic growth. However, in contrast to the variables labor force and inequality, each negatively affects the inequality level. When viewed from its indirect influence, FDI, general allocation funds, labor force, and local native income each positively impact economic growth through levels of inequality. The implication of this study is the importance of governments allocating FDI investments for infrastructure development that supports inclusive growth.

Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency

The economic crisis that hit Indonesia due to the Covid-19 pandemic had a huge impact in several regions, one of which was Cianjur Regency. It is difficult for the government and the community to run the wheels of the economy, causing a decrease in local revenue. One of the sources of Regional Original Income (ROI) which has an important role is regional taxes. Based on previous studies, this research focused on 3 types of taxes, namely Advertising Tax, Underground Water Tax, and Swallow's Nest Tax. The purpose of this study was to find out how much influence these three taxes had on Cianjur Regency Regional Original Revenue during the Covid-19 pandemic. The method used in this research is descriptive method and verification method. The results showed that the Advertising Tax, Underground Water Tax, and Swallow's Nest Tax experienced an increase in tax revenue during the Covid-19 Pandemic and had an effect on the ROI of Cianjur Regency.

BELANJA MODAL DITINJAU DARI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI BALI TAHUN 2016-2020

Local governments utilize their capital expenditure budgets to construct facilities and infrastructure for the development of their respective regions. The distribution of capital expenditure is influenced by various factors, including local original revenue and balancing funds. The objective of this research is to examine the impact of local original income and balancing funds on capital expenditure in the regencies and cities of Bali. The data for this study was collected through the documentation method, gathering, processing, and recording data from secondary sources relevant to the research. The study population comprises the Regency and City Governments of Bali, which consist of eight districts. The results indicate that the profit sharing fund has a positive effect on capital expenditure. It is recommended that local governments in Bali focus on further developing potential sources of regional income to enhance their Regional Original Revenue (PAD). This can be achieved through the intensification of tax collection and the formulation of regional regulations that support economic activities within the regions. The allocation of balancing funds such as General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Special Allocation Fund (DBH) should prioritize areas that directly impact public interests, such as infrastructure and facilities that stimulate economic growth. It is important to avoid diverting the balancing fund and PAD for non-beneficial expenditure allocations. Capital expenditure should be carried out with the aim of providing optimal public services and generating income for the region..

Efforts To Increase The Locally Generated Revenue of Palembang: Access To Incentives And Investment

Regional Original Revenue (PAD) is income obtained by the region, collected based on Regional Regulations by statutory regulations that are sourced from regional taxes, regional levies, separated regional wealth management results, and others including one the incentives and investment. as a measure to stimulate economic growth. If examined based on discussions with the four commissions, they approved the 2022 APBD of the Palembang City Government of IDR 3.84 trillion with a target of IDR 1.07 trillion of Original Regional Revenue (PAD). Efforts to increase investment must be supported by the development of quality infrastructure, professional apparatus, and the bureaucratic system as well as a safe and peaceful condition of the city of Palembang. The method used in this research is empirical with a statutory approach. Using the tools of analytical prescriptive analysis. To increase Regional Original Income (PAD) there are 2 (two) social implications that can be enjoyed by the region. First, the investment provides opportunities for potential economic resources to be processed into real economic forces that can encourage local economic dynamics, which in the end will also lead to economic growth and improvement of community welfare. Second, the investment will be followed by economic activities that can create new job opportunities. The availability of new jobs will certainly increase people's income and encourage the realization of prosperity and reduce poverty.

Analysis of Tilapia Exports on Regional Original Revenue (ROR) of Dairi Regency, North Sumatra

This research was conducted in Dairi Regency, North Sumatra. The purpose of this study was to determine the Export factors on local revenue of the Dairi Regency of North Sumatra. this uses quantitative and qualitative data and the model used is Path Analysis which is operated through the SPSS Version 25.0 for Windows program. In this study, the data collection method used was using a questionnaire with a Likert scale. The number of samples used was 20 tilapia fish entrepreneurs, the data collected by distributing questionnaires. Based on the results of path analysis testing directly Capital, Exchange Rates, Inflation, Exports, Production, Prices directly have a significant and positive effect on Regional Original Income (ROR), the purpose of this study is to analyse the effect of ROR on Capital, exchange rates, inflation, export production of tilapia prices in the Dairi district of North Sumatra. in this study shows that there are only two 2 variables that affect the regional original income of the dairi district, namely exports and selling prices that have a significant effect on the regional original income of the dairi district of North Sumatra. While capital, exchange rates, inflation, production have an insignificant effect on the local revenue of the Dairi district of North Sumatra.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN NAGEKEO

This study aims to determine whether the collection of Fees for Acquisition of Rights on Land and Buildings (BPHTB) is effective and contributes to Local Original Revenue and Local Taxes of Nagekeo Regency, especially from 2017 to 2021 by analyzing these two variables and the causes of the decline in BPHTB targets, especially from 2019 to 2020. This type of study is a combination research method (Mix Methods) with a Sequential Explanatory model conducted through a case study. Data collection techniques using documentation and interviews. The result of this study is the level of effectiveness of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) during 2017-2021 has an average effectiveness value of 120.71% which is considered very effective. In 2019-2020 the effectiveness criteria dropped to be quite effective because it was achieved less than 90%. The contribution of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) to the Local Original Revenue (PAD) of Nagekeo Regency during 2017-2021 has an average contribution of 0.40% which in the calculation is interpreted as "very less" because BPHTB is a small part of local taxes which are district/city taxes which when compared to PAD, BPHTB has a very small proportion of contribution. Likewise, the contribution of BPHTB to local taxes has an average contribution of 3.10% which has very insufficient criteria. Because the amount of BPHTB revenue depends on the taxpayer who submits the transfer of land / building rights whose NJOP is above the standard NPOPTKP value of Rp.60,000,000. To increase the contribution and effectiveness of BPHTB, the government is expected to make adjustments to the Tax Object Sale Value (NJOP) by establishing a regional head regulation (Perkada) on land price standards. Establish cooperation with the head of the KPKNL office, BPN in Nagekeo Regency and Notary PPAT.

The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java

The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study was comprised of twenty-nine regencies and six cities in Central Java from 2016 to 2018. The data used in this study is secondary data gathered from the budget realization report of the Financial Supervisory Agency of Central Java Province. Multiple linear regression analysis is used in the analytical procedure. The Capital Expenditure is influenced by General Fund Allocation, Specific Fund Allocation, and Revenue-sharing Fund, although Region Original Revenue has no impact on the capital expenditure.

Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Kebumen

Measuring financial performance is very important in assessing the accountability of local governments in managing local finances. The development of government financial performance can affect the community, because the greater the ability of a region to explore regional potential, not only to provide funds for the implementation of governance and regional development, but also to realize maximum services for the community. In analyzing the financial performance of local governments, it can be done by looking at the performance of the Budget Realization Report (LRA). This study aims to analyze the financial performance of the local government of Kebumen Regency in 2017-2021 based on the Ratio of Degrees of Fiscal Decentralization, Regional Financial Dependence, Regional Financial Independence, Effectiveness of Regional Original Revenue and Efficiency of Regional Original Income. The analysis technique used is quantitative descriptive. The data used is secondary data in the form of Kebumen Regency APBD and LRA reports for 2017 – 2021 obtained from the official website of www.djpk.kemenkeu.go.id. The results of this study show the financial performance of the local government of Kebumen Regency in 2017 – 2021 based on the Fiscal Decentralization Degree Ratio with an average of 15.09%, based on the Regional Financial Dependence Ratio with an average of 23.49%, based on the Regional Financial Independence ratio with an average of 64.59%, based on the average Regional Original Revenue Effectiveness ratio of 117%, and based on the Regional Original Revenue Efficiency ratio with an average of 98.87%.

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)