Pendapatan Asli Research Articles

SOSIALISASI BADAN USAHA MILIK DESA (BUMDES) BAGI PERANGKAT DESA BAROS

Baros Village is a village located in Serang Regency, Banten. Baros Village is dominated as an agricultural area so that the economic activity of the majority of the population is in the agricultural and trade sectors. The education level of the majority of Baros villagers is high school graduates/equivalent and only approximately 5% of the population has a bachelor's degree. The weakness of Baros Village's economic activity is that there is no Village Original Income (Pendapatan Asli Desa/PADes). This is due to the absence of sources of village financial income that can be generated by operations from the village itself such as Village-Owned Enterprises (BUMDes), and also the lack of motivation and awareness of the village community to have BUMDes. In this community service activity, Baros Village officials will be given socialization and understanding of BUMDes. This activity was carried out by discussing the process of establishing and managing BUMDes by exploring the resources owned by Baros Village. With the socialization of BUMDes it is hoped that it can motivate village officials and communities to establish BUMDes and have an understanding of BUMDes governance so that in the end the Baros Village can generate Village Original Income (PADes), so that it can improve the welfare of the Baros villagers

Desa Wisata Tegaren: Sadewa, Jadesta, Adwi dan Persepsi Sosial Publik Terhadap Kemajuan Desa Wisata

It has been four years since the process of developing a tourism village in Tegaren has been going on since 2019. Appreciation to the hard work of all parties involved in raising a tourism village in Tegaren, this village, which is located in the northern part of Trenggalek, has made several achievements. In addition to being one of the Seratus Desa Wisata villages that were fostered directly by Trenggalek Regency, Tegaren has succeeded in becoming the top 500 Anugerah Desa Wisata Indonesia 2022 and won third place at the local Soetran Award. The research team later found that with this series of achievements, the progress of developing tourism villages in Tegaren ultimately created positive social perceptions from stakeholders in Tegaren and the wider village community. By using interview instruments, questionnaires, and literature studies, the research team assessed that this perception was formed due to three things, including 1) the increasing attention that Tegaren received from the Trenggalek Regency government and the agencies under it, 2) the more trusted Tegaren to be the organizer of the official activities by the Trenggalek Regency government, and 3) the existence of village original income (pendapatan asli desa/PAD) from the tourism sector which this time became the first time Tegaren received PAD from the tourism sector. The three results of confirmation of the positive perception are verification of the success of the community-based tourism concept in developing rural tourism.

Analysis of the Application of Tapping Box as an Effort to Monitor Restaurant Tax Revenue in Sukoharjo Regency

This study aims at investigating the implementation of Tapping Box to monitor restaurant tax revenue, its effect, and its contribution to the Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Sukoharjo Regency in 2018-2021, as well as the challenges and strategies in applying the Tapping Box to optimize the tax collection. This study was carried out using a descriptive, qualitative method. The data were gathered using interviews, observation, and literature review. The primary data were sourced from interviews while secondary data were obtained from the Regional Employment Agency (Badan Kepegawaian Daerah/BKD) of Sukoharjo Regency. The results of this study have indicated that the BKD of Sukoharjo Regency can realize a very high level of effectiveness. However, the Tapping Box application as an effort to monitor restaurant tax revenue has not been optimal so it has not given a significant contribution to the tax revenue. This study recommends that the BKD of Sukoharjo Regency carry out socialization and development programs, conduct tax gatherings, give rewards and sanctions, and increase the number of officers.

THE RELATIONSHIP BETWEEN TERMINAL MONITORING DEVICE INSTALLATION IN RESTAURANTS AND AN INCREASE IN TAX REVENUE IN SURAKARTA FROM 2014 TO 2021

The purpose of this research is to analyze the effect of installing Terminal Monitoring Device (TMD) in restaurants on the increase in tax revenue in Surakarta City for 2014—2021, its contribution to regional taxes and Regional Original Income (Pendapatan Asli Daerah/PAD), as well as the obstacles. The method applied in this research is a descriptive quantitative approach. This research used primary and secondary data. Primary data include interviews with the Regional Revenue, Financial and Asset Management Agency (Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah/BPPKAD) of Surakarta, while secondary data include reports on the realization of restaurant tax revenues, reports on the realization of regional taxes, reports on the realization of PAD, and data on the number of restaurants taxpayers in Surakarta. The results of this research show that the installation of TMD did not have a significant impact on increasing restaurant tax revenues in Surakarta City and increasing the restaurant tax contribution to regional taxes and PAD during 2018—2021. Several technical and non-technical factors cause the non-optimal installation of TMD to increase restaurant tax revenues in Surakarta.

Analysis of Regional Tax Potential of Pamekasan Regency

Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded by other parties, secondary data are the realization of Pamekasan Regency's original revenue) was adopted in this study. Results showed several potential tax leakages have occurred in Pamekasan regency with tax gap of 43% was sourced from total hotel tax revenue realization, 60.4% of total restaurant tax realization, 86% of total entertainment tax realization, 81% of total parking tax realization, and 32% of the total in groundwater tax realization. This study provides several policy recommendations for local governments to increase the potential for local tax revenues in the future.

The Impact of Fiscal Policy on Welfare Improvement in Indonesia: Study of Impact of Premium Assistance Beneficiaries on The National Health Insurance, Physical Special Allocation Fund for Health Sector, Education Sector, and Village Funds to Human Development Index

One of the objectives of the fiscal policy is to improve public welfare. Still, there are funding constraints to improve welfare in some countries. Therefore, fiscal management to increase welfare must be implemented efficiently and effectively. In this research, to improve welfare, the fiscal policy will be focused on health, education and community empowerment which are the components of the HDI. This research used quantitative method with regression equation to explain the impact of fiscal and social policy, in the form of Recipients of Health Insurance Contribution Assistance (Penerima Bantuan Iuran Jaminan Kesehatan Nasional/ PBI JKN), physical special allocation found (Dana Alokasi Khusus/DAK) for health and education sector, village fund, region’s budget expenditure, locally generated revenue (Pendapatan Asli Daerah/PAD), and poverty level on human development index (HDI) improvement. The locus for this research is all regencies/cities in Indonesia that use panel data. The results of this research were divided into three findings. First, there were research variables with unidirectional results and significant improvement on HDI, which are physical DAK for the health and education sector, village funds, social expenditure, and PAD. Second, there were variables with unidirectional impact but it does not have a significant impact on the HDI improvement (i.e. PBI JKN). Third, there were variables with unidirectional and significant impact, such as personnel expenditure, material expenditure, capital expenditure, and poverty level.

Desentralisasi Fiskal dan Ketimpangan Pendapatan Kabupaten/Kota di Provinsi Jawa Barat

Income inequality is one of the problems that must be addressed immediately because it can have an impact on economic inefficiency and weaken the stability of social solidarity. One of the policies that can reduce income inequality is fiscal decentralization implementation. Specifically, this study aimed to analyze the effect of fiscal decentralization on income inequality in regencies and cities in West Java. The model used in this research was a fixed effect panel data regression. Fiscal decentralization was measured by adding the total regional revenue (Pendapatan Asli Daerah/PAD) to revenue sharing (Dana Bagi Hasil /DBH) and divided by the total regency and city expenditure. Income inequality was measured by using the Gini Ratio. The results indicated that fiscal decentralization could reduce income inequality in regencies and cities in West Java. The reason was that, through decentralization, local government could manage their finance and affect the welfare level. In addition, local government could also implement certain policies to increase the potential of each region.

Tirtonadi Bus Terminal Services: An Innovation Derailed?

Bus Terminal, as a revenue-producing service entity in the regional government jurisdiction, is expected to contribute to the independence of the region in the form of the Regional Government's Own-Source Revenue (Pendapatan Asli Daerah/PAD). However, the performance of the bus terminal’s levy was less than desirable. Furthermore, due to the change of authority over some type of bus terminals, it no longer able to produce revenue for the Regional Government. The authority to raise levies from the bus terminals motivated the regional government to introduce service innovations for the bus terminals under their jurisdiction. One example of such innovation was Tirtonadi Bus Terminal in Surakarta, Central Java. This study objective was to understand the impact of the terminal services innovations on the improvement of PAD in Surakarta, Central Java. The study used descriptive methods with a qualitative approach. The result of the study showed that the innovation in Tirtonadi Bus Terminal services was in the form of modernization of the bus terminal's facilities. The impact of terminal services innovations on the increase of levy collections was not significant. The impact of the innovations on the improvement of services was mainly on the physical aspect. The innovations increase customer satisfaction; however, the number of passengers tend to be stagnant and even slightly decrease. Some problems also appear in relation to the change of authority over the bus terminal, in the form of transfer of personnel, funding, infrastructures, and documents (personil, pendanaan, sarana/prasarana dan dokumen/P3D). The change of the authority has a positive impact on the management of the bus terminal. To reap the benefit, the bus terminal management should be directed to utilize a Public Private Partnership cooperation (PPP), change the revenue base and adopt the transit-oriented development (TOD) approach.

FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung

The Implication of Hotel Tax Collection towards the Increase of the Regional Original Revenue at Tangerang Regency Based on the Principle of Good Governance

The law, as an important part of the society, regulates all legal aspects, which in it includes the aspect of taxation law. It must be oriented to justice in the society, therefore, the values must represent the interests of the society. Hotels are facilities which provide services in the form of lodging/resting area, including the other services which are related, with some charge. This also includes motels, guesthouses, tourism huts, tourism guesthouses, tourism boarding houses, inns, etc., also boarding houses with more than ten rooms. Tangerang Regency is one of the areas which has a high potential in the hospitality sector to increase the Regional Original Revenue (Pendapatan Asli Daerah/PAD). Based on Tangerang Regency’s Regional Regulations No. 10 year 2010 regarding Regional Tax, the regional government of Tangerang Regency withdraws the tax of that region, in which in it includes hotel tax. The hotel tax provisions in Tangerang regency are based on that regulation, where tax are withdrawn from the hotels for the services they provide.

PENGARUH PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DI WILAYAH SARBAGITA PROVINSI BALI

The purpose of this research is to know the effect of Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) to economic growth in Sarbagita area of ??Bali Province. This research was conducted in Sarbagita area of ??Bali Province using saturated sampling method in determining samples with population and sample are Denpasar City, Badung, Gianyar and Tabanan regencies in 2012 - 2016. Data collection was done through nonparticipant observation technique. Data analysis was done using descriptive analysis and multiple linear regression. Based on the results of research requires that Pendapatan Asli Daerah (PAD) and Special Allocation Fund (DAK) have a positive effect on economic growth in Sarbagita area of ??Bali Province. While the General Allocation Fund (DAU) and DBH (Fund DBH) negatively affect the economic growth in the Sarbagita area of ??Bali Province

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI MALUKU

The research carried out to know the influence of local tax and retribution on the improvement of local government original receipt (Pendapatan Asli Daerah/PAD). The population of research are whole of regency/municipality in Provinsi Maluku, by eleven samples of regency/municipality. The research’s data taken from the actual of local government budget (Anggaran Pendapatan Belanja Daerah/APBD) that taken from five years, starting from 2011 until 2015. Data achieved from Badan Pusat Statistik (BPS) Republik Indonesia with total samples are fifty-five. Regression shown that there are the influence among local tax and retribution on local government original receipt. This case shown that local tax and retribution give high contribution to improve the local government original receipt.

The Analysis of Entrepreneurial Leaders on Local Government Performance: Indonesian Evidence

This study examines the difference of performance between local governments led by entrepreneurs and non-entrepreneurs. The purpose of this study is to examine whether local governments led by entrepreneurs have better performance compared to non-entrepreneurs in terms of local government's revenue (Pendapatan Asli Daerah/PAD) growth, economic growth, level of poverty, and Human Development Index. The sample of this study consists of 102 local governments in West Java, D.I. Yogyakarta, Central Java, and East Java. The data was classified into two groups based on the background of local government leaders; 35 of them were categorized as entrepreneur and 67 were categorized as non-entrepreneur. The two-sample Mann-Whitney U test is used to analyze the data. This study provides evidence that the performance between local governments led by entrepreneurs and nonentrepreneurs is significantly different. Local governments led by entrepreneurs on average have better performance, measured by PAD growth, economic growth, poverty, and HDI, compared to non-entrepreneurs.