Regional Levies Research Articles

Analisis Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Variabel Moderasi Jumlah Penduduk pada Kabupaten Manggarai

This research aims to examine the influence of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Manggarai Regency, as well as the role of Population as a moderating variable using various regression models. The analysis includes simple regression, regression with interaction (MRA), as well as the T test and F test to test the significance of independent variables on PAD. The results show that Regional Taxes and Population have a significant influence on PAD, while Regional Levies do not have a significant influence. The regression model moderated by population reveals that the interaction with regional taxes strengthens its influence on PAD. However, population does not moderate the influence of regional levies on PAD. Overall, these models can explain most of the variation in PAD, with R2 reaching 75.5% up to 80.3%. Hypothesis testing shows that simultaneously, Regional Taxes, Regional Levies, and Population have a significant effect on PAD with an Adjusted R Square value of 0.603. The partial test also shows the significance of the regression model, with Regional Taxes and Population each having significant influence on PAD, while Regional Levies do not have a partially significant influence. The results of this research are in line with several previous studies which show that Regional Taxes and population have a significant impact on PAD, while the influence of Regional Levies is not significant.

Peranan Sektor Kelautan dan Perikanan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Fakfak

In the Outline of the State Direction in Chapter IV of the Sixth Phase of Five-Year Development, part F of the economic field point 2, it is said that "Marine and Fisheries Development is continued and more directed towards efforts to increase income and more directed at increasing the income and living standards of fishermen and advancing the level of quality of life in coastal villages through increasing the diversification of fish production to meet food and nutrition needs and increase export value. Marine and fisheries development in Fakfak Regency during the first long-term development has shown positive results that can be shown by a fairly high increase in production accompanied by an increase in community fish consumption, an increase in fishermen's income for the community, an increase in inter-island and export fish marketing, an expansion of employment and business opportunities in the marine and fisheries sector. This study aims to find out how the marine and fisheries sector affects the increase in Regional Original Revenue (PAD) of Fakfak Regency and to find out the impact of regional levies on the receipt of Daserah Original Revenue for the Marine and Fisheries Sector of Fakfak Regency. The research method used is a qualitative research method. Seeing the existing reality, the marine and fisheries sector has maximally made breakthrough efforts according to its role in order to increase Regional Original Revenue (PAD) as capital in regional development.

Determination Of Local Own-Source Revenue (Pad) In Districts And Cities Across East Java Province In 2020-2021

This study aims to determine the effect of regional tax revenues, regional levies and results of separated regional wealth management on local own-source revenue (PAD) in regencies and cities throughout East Java in 2020-2021, either partially or simultaneously. This study uses a quantitative approach with multiple linear regression analysis methods, classical assumption tests, hypothesis testing and coefficient determination (R2). The results of this study show that simultaneously (test f) local taxes, regional fees and the results of regional wealth management which are decided to affect regional original income (PAD) in Regencies and Cities throughout East Java in 2020-2021. Meanwhile, partially (t test) the regional tax variable has an effect on regional original income (PAD) in Regencies and Cities throughout East Java in 2020-2021. The regional retribution variable has a positive effect on regional original income (PAD) in Regencies and Cities throughout East Java in 2020-2021. Meanwhile, the results of separated regional wealth management have no effect on regional original income (PAD) in regencies and cities throughout East Java in 2020-2021.

The Restructuring Righteous Foreign Worker Regulations: The Challenge of Enormous Influx of Foreign Workers

Foreign workers are needed to overcome the challenge of a shortage of professional workers. However, the ineffectiveness of foreign worker licensing regulations in Indonesia hampers the supply of qualified foreign workers and impacts regional levy revenues. This research aims to structure the rules for the fair use of foreign workers. This is normative juridical research with conceptual, statutory, and comparative approaches. The results of a comparison of foreign worker regulations in Indonesia and Singapore are used to develop a regulatory concept that is more responsive to the use of foreign workers, especially in the health sector. The idea of licensing law and justice theory is used for analysis. The research results show that the regulations on using foreign workers in Indonesia are not yet comprehensive regarding the rules for qualifying foreign workers as a condition for issuing permits and justifying good public services. The issuance of permits to use foreign workers has been hampered because several regions do not yet have implementing regulations that impact the collection of regional levies. Second, setting up mechanisms for utilizing foreign workers in Singapore is relatively easy and successful with strict digital-based permit requirements. Thus, Indonesia needs to adopt a foreign labor policy system with strict requirements for issuing permits that are accessible in terms of bureaucracy, changes to laws, implementation of regulations, and drafting of regional regulations.

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Indeks Pembangunan Manusia Kabupaten/Kota NTB Tahun 2018-2022

This research aims to determine the influence of local original income (regional taxes and regional levies), and balancing funds (profit sharing funds, general allocation funds, and special allocation funds), on the Regency/City Human Development Index in NTB Province for 2018-2022. Data analysis uses panel data regression with the fixed effect model method. The results of this research show that: (1) Regional taxes do not have a significant effect on the Regency/City Human Development Index in NTB Province. (2) Regional levies do not have a significant effect on the Regency/City Human Development Index in NTB Province. (3) Profit Sharing Funds do not have a significant effect on the District/City Human Development Index in NTB Province. (4) General Allocation Funds do not have a significant effect on the Regency/City Human Development Index in NTB Province. (5) Special Allocation Funds have a positive and significant effect on the District/City Human Development Index in NTB Province. Keywords: Original Regional Income, Balancing Funds, Human Development Index, NTB Province.

The Influence of Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds on Regional Spending (Case Study of Regency and Municipality in Central Java)

The background of the problem in this study is that the realization of Regional Levies revenues, Profit Sharing Funds and General Allocation Funds in Semarang Regency is not in accordance with the budgeted so that Regional Expenditure has decreased. This study aims to determine whether Regional Taxes, Regional Levies, Profit Sharing Funds, and General Allocation Funds affect Regional Expenditures. The population and sample of this study are regencies and municipalities in Central Java. Regional spending has an important role in running the government system, namely to improve public welfare and as a form of good governance. This study uses multiple linear regression analysis using data obtained from a summary of the 2020 and 2021 Regional Budget (APBD) realization reports which are quantitative published on the Indonesia Statistics. The number of samples in this study are 70. The results of the study show that Regional Taxes and General Allocation Funds have a positive effect on Regional Expenditure, while Regional Levies and Profit Sharing Funds have no effect on Regional Expenditure.

Implementation of the Responsibilities of Land Deed Making Officials in Requesting Proof of BPHTB Payment and Reporting BPHTB Taxes to the Regional Revenue Agency (Central Lombok District Study)

BPHTB is part of the tax payable in every transaction to acquire land and building rights. In Law Number 1/2022 concerning Regional Taxes and Regional Levies, Regencies/Cities are given the authority to collect 11 types of Regional Taxes, including BPHTB. The conditions for collecting these 11 types of Regional Tax are unique in practice, where in collecting BPHTB tax, BAPENDA chooses to hold a team meeting to determine the value of the tax object, while PPAT feels that it is ineffective and inefficient when determining the value of BPHTB tax (Land Rights Acquisition Fee). carried out through team meetings, therefore it is necessary to review the Articles and Regulations related to regional taxes and levies, so that the BPHTB tax value is no longer carried out based on team meetings, this is one of the causal factors If PPAT does not report BPHTB to BAPENDA, if PPAT does not report every 10th of every month, it will be considered as not reporting for a year, and BAPENDA as the regional government will impose sanctions on the PPAT in the form of administrative sanctions, namely paying a fine of Rp. 10,000,000, through empirical normative research and interpretation of primary, secondary and tertiary legal materials, it can be concluded that there is a misconception between the Notary/PPAT and BAPENDA Central Lombok, where this administrative sanction has been in effect since 16 July 2023 which is contained in article 60 PP 35/2023, which requires PPAT to carry out BPHTB tax reporting.

Is GRDP a mediating factor in enhancing local tax revenues due to ICT development in Indonesia?

Purpose: This study aims to investigate whether the Gross Regional Domestic Product (GRDP) of the information and communication sector mediates the relationship between Information and Communication Technology (ICT) development and local tax revenue enhancement across districts and municipalities in Indonesia. Design/Methodology/Approach: This study uses a quantitative approach to examine how ICT growth, access, infrastructure and utilization affect local taxes and regional levies using panel data from 2017 to 2021.The GRDP of the information and communication sector is incorporated as a crucial moderating variable. Findings: The findings reveal that the GRDP of the information and communication sector plays a vital moderating role in the relationships between ICT factors and local taxes and levies. ICT development benefits local tax systems through increased efficiency, transparency, reduced disparities and enhanced accessibility. Effective ICT infrastructure enables digital fiscal transactions, increasing revenues while improving collection efficiency and reducing income disparities among provinces. High ICT utilization supported by technological proficiency enables local governments to enhance local taxes and levies. Practical Implications: An increase in the GRDP of the information and communication sector leads to higher tax revenues for local governments, funding public services and infrastructure development. Additionally, it attracts investments from other sectors, boosting regional levies and promoting overall regional economic development. The study highlights leveraging the GRDP of this sector as a strategic factor to enhance local tax revenue and regional levies across Indonesian provinces contributing to fiscal decentralization efforts.

Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021

The puproses of this research is to determine the extent of the effectiveness, efficiency and contribution of regional taxes and levies to Kerinci Regency's Original Regional Income. This research was conducted at the Regional Financial and Revenue Management Agency (BPKPD) Kerinci Regency, Jambi Province. This research uses a quantitative descriptive approach with data collection techniques, namely observation. The data used is secondary data in the form of reports on the realization of Kerinci Regency regional tax and levy revenues. The research results show that (1) The effectiveness of regional taxes and levies in Kerinci Regency is less effective (2) The efficiency of collecting regional taxes and levies is categorized as efficient (3) The contribution of regional taxes and levies is categorized as very less contributing. So it is hoped that the Regional Financial and Revenue Management Agency (BPKPD) of Kerinci Regency can optimize regional taxes and levies in Kerinci Regency

Effectiveness of Using E-Wallet as an Alternative to Payment of Parking Fees in Mataram City

Public service levies are one of the largest contributors to PAD through Parking Levy. However, the lack of optimal handling has resulted in regional levies still being the lowest figure in the row of types of Regional Original Income. The Mataram City Government has made a breakthrough with regulations using E-Wallet as a means of paying parking fees. This research seeks to see whether the use of E-Wallet is effective for paying parking fees. Using quantitative methods, data collected through the Financial Report of the Mataram City Transportation Department for 2021 to 2023 is continuously processed using effectiveness ratios. The results show that the use of E-Wallet as a means of paying parking fees based on revenue targets and revenue realization for 3 (three) years from 2021 to 2023 at the Mataram City Transportation Service using an effectiveness ratio gets an average result of 43.45%, which is included in the category ineffective. However, using E-Wallet to pay parking fees is very easy and fast, there is no change and receiving money directly makes transactions safer and also improves parking collection services in Mataram City, minimizing the occurrence of illegal collections carried out by irresponsible individuals. responsibility, and provide satisfaction and transparency of payments in accordance with government regulations to parking service users.

Analisis Pengaruh Retribusi Daerah, Jumlah Penduduk dan Tingkat Partisipasi Angkatan Kerja Terhadap Pendapatan Asli Daerah Kota Malang

Original Regional Income is income collected by the region which is very important as a source and benchmark for financing in accordance with legal regulations. This research is to analyze the influence of Regional Levies, Population Number, and Labor Force Participation Level on Original Regional Income in the Malang City Region. In this research, the Classic Time Series Assumption Analysis uses secondary data originating from BPS Malang City for 2010-2022 using the Quantitative method. The results obtained in this research are that the Population Number and Participation Rate of the Work Force have a positive influence on the Regional Original Income product of Malang City, while the Regional Levy is known to have an insignificant influence on the Regional Original Income in Malang City.

THE INFLUENCE OF REGIONAL TAXES, REGIONAL LEVIES AND REGIONAL COMPANY PROFITS ON ORIGINAL INCOME OF BOJONEGORO DISTRICT GOVERNMENT

This research was conducted with the aim of analyzing the influence of Regional Taxes, Regional Levies and Regional Company Profits on Regional Original Income. This type of research is quantitative research with data analysis techniques used, namely multiple linear regression analysis and hypothesis testing using the SPSS Version 26 software program. This research uses secondary data sourced from the District Regional Revenue Agency. Bojonegoro with time series data collection over a period of five years, namely 2018 to 2022. The method for determining the sample in this research is purposive sampling. The results of this research are that local taxes have no effect on local original income; regional levies influence regional original income; and the regional company profit variable has an effect on regional original income. It can be concluded that this research highlights that in the observed situation, the contribution of regional taxes, regional levies and regional company profits to the regional original income variable cannot be considered as the main factor, but further analysis is needed to understand the context and other variables that may influence the relationship between regional taxes, regional levies, regional company profits, and regional original income

Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dan Investasi Terhadap Produk Domestik Regional Bruto Dengan Belanja Modal Sebagai Pemoderasi

This research aims to test the significant influence of regional taxes, regional levies and investment on gross regional domestic product with capital expenditure as a moderator. Using purposive sampling technique with a total sample of 191 districts/cities in Java. This research uses secondary data from the realization of the income budget. The analytical method used in the research is moderated regression analysis. The results of this research show that the Regional Tax and Regional Levy variables have a significant positive effect on Gross Regional Domestic Product, while the Investment variable has no significant effect on Gross Regional Domestic Product. Apart from that, the Capital Expenditure variable can moderate the Regional Tax and Regional Levy variables on Gross Regional Domestic Product so that it acts as a pure moderator, but the Capital Expenditure variable cannot moderate the Investment variable on Gross Regional Domestic Product because here it acts as a moderator homologizer. Keywords: Regional Tax, Regional Levy, Investment, Gross Regional Domestic Product, Capital Expenditure

Determinants of Local Revenue in West Nusa Tenggara Province

The economic growth of a region can be seen from the contribution of increasing regional original income originating from sources of taxes, regional levies, regional property and other separated regional wealth management results, and other legitimate regional revenues. The Province of West Nusa Tenggara in the last few decades has shown a significant increase in local revenue. In this study, the impact of population, inflation, and Gross Regional Domestic Product (GRDP) on local revenue from 2010 to 2021 is explored. The Generalized Method of Moments (GMM) technique uses district or city annual data in a quantitative panel data regression model for the study. According to the findings of statistical studies, local own-source revenue is significantly positively affected by government spending, population, and gross regional product (GDP), but inflation-related price increases have a negligible impact on local revenue. The money supply determines the rate of inflation, the high rate of inflation is caused by the amount of money in circulation.

Analysis of Contribution and Comparison of Original Regional Income (PAD) of Lombok Tengah Regency Before and After the Development of the Mandalika Special Economic Zone

This research aims to analyze the contribution and comparison of Lombok Tengah Regency's Original Regional Income before and after the development of the Mandalika Special Economic Zone. This research uses quantitative methods. The location of this research is in Lombok Tengah Regency, while the research object is Regional Original Income before and after the development of the Mandalika Special Economic Zone. The data analysis used is contribution analysis and comparison tests using the paired sample t test. The research results show that: (1) The contribution of regional taxes before the construction of the Mandalika SEZ was 25.30% and 38.27% after the Mandalika SEZ construction. (2) The contribution of regional levies before the construction of the Mandalika SEZ was 10.60% and 8.16% after the construction of the Mandalika SEZ. (3) The contribution to regional wealth management results that were separated before the construction of the Mandalika SEZ was 5.25% and 4.67% after the construction of the Mandalika SEZ. (4) Other legitimate PAD contributions before the construction of the Mandalika SEZ were 58.85% and 51.43% after the Mandalika SEZ construction. (5) There is a difference in regional taxes before and after the construction of the Mandalika SEZ with a significance value of 0.010. (6) There are no differences in regional levies, results of separated wealth management, other PAD and local original income before and after the construction of the Mandalika SEZ with significance values of 0.788, 0.896, 0.786, 0.377.

Analisis Penerapan Akuntansi Tarif Retribusi Daerah pada Pelayanan Kesehatan di Puskesmas Gunting Saga Kabupaten Labuhanbatu Utara

The main problem in this research is that the implementation of accounting for regional levies at the Gunting Saga Community Health Center is still not good. The aim of this research is to determine the application of regional levy rate accounting for health services at the Gunting Saga Community Health Center, North Labuhanbatu Regency. The method used in this research is a qualitative research method. Research techniques through interviews and documentation. The results of this research are that the implementation of the Gunting Saga Community Health Center's accounting can be said to be good, but it still needs to be developed and improved so that it complies with applicable accounting standards. The Gunting Saga Community Health Center has carried out the health service levy process well and collects fees in accordance with the health service rates that have been set in accordance with North Labuhanbatu Regency Regional Regulation (PERDA) Number 6 of 2022.

Strategies of Regional Levies of the Marine Affairs and Fisheries Office of Central Java Province of Indonesia

There is still a need to properly increase the role of regional levies in generating revenue for Central Java Province. This is because each region has been granted the authority to manage its affairs, including regional finance, with the expectation that regional governments will become financially independent from the central government. In reality, many regions in Indonesia and other countries still significantly rely on the central government for financial support. Therefore, regional governments must focus on increasing revenue by improving the management of regional levies at the Regional Apparatus Organizations. This is achieved through the development of strategies for the regional levies sector based on the SWOT analysis results and the projected regional levies revenue of the Marine Affairs and Fisheries Office of Central Java Province. This research aimed to identify strategies, create strategies for regional levies, and analyze the projected revenue from these levies. This is expected to support efforts to increase regional levies revenue. This research used primary and secondary data. The primary data were obtained through interview results with key informants to assess the strengths, weaknesses, opportunities, and threats faced by the Marine Affairs and Fisheries Office in collecting regional levies. Meanwhile, secondary data comprised information on regional levies and relevant references on the Regional Apparatus Organization. The data collected were analyzed using the SWOT and multiple linear regression analyses as analytical techniques. The results showed the strengths, weaknesses, opportunities, and threats used to collect regional levies and also the strategies. Based on the projected revenue, the levies generated by this Regional Apparatus Organization are projected to increase from 2022 to 2027 steadily. The implications include recommendations for activities carried out by the Marine Affairs and Fisheries Office, which aligned with the potential and capabilities of the regional and central government regulations governing regional levies.

Population Moderation as the Affect of Regional Taxes, Levies and GRDP on Regional Genuine Income

Regional capability in implementing and realizing regional autonomy can be seen and measured from the realization of Regional Genuine Income, this is because RGI is part of the largest financial source for the implementation of regional autonomy. Regional Taxes and Regional Levies are important components in contributing to an increase in RGI. This research takes several variables that are thought to affect RGI including regional taxes, Regional Levies, Gross Regional Domestic Income (GRDP) and the moderating variable, namely population. This research was conducted to find out whether the independent variables, namely the independent factors that have been described previously, can affect the dependent variable, namely Regional Genuine Income. This research was tested using the Eviews application. The test results show that regional taxes have an effect on Regional genuine income, Regional Levies and GRDP have no effect on regional genuine income, the population moderates regional taxes, and the population does not moderate Regional Levies and GRD

Analisis Ekonomi Sumber-Sumber Pendapatan Asli Daerah (PAD) Kabupaten Ngada Tahun 2018-2022

This study aims to analyze (1) the level of contribution of each type of regional tax, regional levies, results of separated regional wealth management and other legitimate PAD of Ngada Regency in 2018-2022. (2) the level of effectiveness of each type of regional tax, regional levies, results of separated regional wealth management and other legal PAD against regional original income (PAD) of Ngada Regency in 2018-2022. This study uses a qualitative descriptive analysis method. The data used is financial data from BAPENDA of Ngada Regency in the form of targets and realization of local taxes, regional levies, results of separated regional wealth management and other legal PAD for 2018-2022. The results of this study are: (1) of the four sources of original regional income, only other legitimate PAD contribute very well, while the 3 sources of original regional income have not contributed to regional original income (2) the level of effectiveness 8 local taxes, namely restaurant tax, PJU tax, hotel tax, entertainment tax, advertisement tax, MBLB tax, PBB-P2 and BPHTB. For 5 years 3 local taxes the average effectiveness exceeds 100% with very effective criteria. (3) the level of effectiveness of regional levies is still below 100%. (4) the level of effectiveness of regional wealth management results has been very effective. (5) the level of effectiveness of other legitimate PAD is still below 100%.

ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH PADA PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN ASLI KOTA MAKASSAR

<p>This study aims to determine the development of the contribution of local taxes and regional levies to the local revenue of Makassar City. In this study, data were obtained through observation, documentation, and literature study. The population includes all reports on the realization of the budget, reports on the realization of regional levies and regional taxes for the City of Makassar, and as a sample, reports on the realization of regional income and budget reports for 2020-2023. Meanwhile, the analytical method used is the contribution of PAD, namely Regional Taxes and Levies. The results of this study indicate that the contribution of Regional Tax Revenue and Regional Levies to regional original revenues often fluctuates or is not constant from 2020-2023. Based on the contribution of local taxes and regional levies to regional original income, it has fluctuated or not been constant in the last three years (2020-2023) where the lowest contribution of local taxes to PAD in 2022 is 99.36% and the highest contribution of regional taxes to PAD in 2021 of 99.49% while regional levies have increased in 2022 by 63.97% from the previous year. So, it can be concluded that regional tax revenues and regional levies have increased depending on Regional Original Revenue, which can be concluded that the contribution of regional taxes and regional levies depends on Makassar City Regional Original Revenue.</p>