Regional Original Revenue Research Articles

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%.

Menelaah Penilaian Kinerja Keuangan Pemerintah Daerah Melalui Laporan Realisasi Anggaran: Studi Pada Pemerintah Daerah Kota Bogor Tahun 2019-2021

The purpose of this study was to determine the financial performance of the Bogor City Government through analysis of the 2019-2021 budget realization report. The method applied is a descriptive quantitative approach using the level of efficiency and effectiveness as its evaluation parameters. The results of the analysis of the Bogor City Government Realization Report revealed that financial performance in the 2019-2021 range showed variations, with the average expenditure budget efficiency level reaching 89.97%. With these criteria, it can be concluded that the government has been able to manage the expenditure budget with an adequate level of efficiency, showing good ability in this regard. The level of effectiveness of the Bogor City Original Revenue (PAD) during the 2019-2021 period reached an average of 113.20%, which can be categorized as very effective. Although there was a decrease in 2020, the figure was still in the highly effective category with a percentage exceeding 100%. This indicates that the Bogor City Regional Government has been very successful in achieving the Regional Original Revenue revenue target.

Effectiveness And Contribution Of Land And Building Tax Revenue In Sragen City

The aim of this research is to determine the effectiveness of Land and Building Tax revenue, as well as to find out the socialization strategy as an effort to make Land and Building Tax (PBB) revenue more effective in Sragen Regency. The method used is quantitative, by collecting several data, literature studies, and also other supporting information. According to Law no. 28/2009 concerning Rural and Urban Land and Building Tax (PBB-P2) is one of the taxes managed by the Regional Government. The results of this research show that the growth in PBB-P2 revenue in Sragen Regency has reached the target set over the past 3 years. The level of effectiveness of PBB-P2 in Sragen Regency has been in the criteria of being very effective in the last 3 years, while the level of PBB-P2 contribution to Sragen Regency's Original Regional Revenue (PAD) is very low. The growth rate of PBB-P2 revenue after the enactment of Law no. 28/2009 experienced a decrease in percentage, this was because the target set by the regional government was greater than the target set by the central government.

Fiscal Policy Analysis Bekasi District 2021 Fiscal Year

This study aims to analyze the fiscal policy implemented by the Bekasi Regency local government. The goal is to improve the financial structure by increasing regional financial capacity, which ultimately creates a positive fiscal gap as an indicator of policy success. This study used a qualitative literature review approach, where data was gathered through observations, literature study, and the examination of various secondary sources. The collected data was then analyzed using a descriptive model, which involves describing the data as it is without any alterations or modifications. The findings revealed that the Bekasi Regency Government has put in place various measures to achieve a positive fiscal gap. These include Extensification, which involves maximizing Regional Original Revenue (PAD), and Intensification, where the Tax Object Sale Value (NJOP) is adjusted to optimize the revenue from Fees for the Acquisition of Rights on Land/Building (BPHTB).

Determinan Perilaku Opurtunistik Penyusunan Anggaran Pemerintah Propinsi di Indonesia

This research intends to examine the influence of Regional Original Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) toward Opportunistic Behavior of Budget Compilers in Provincial Governments in Indonesia. The research objects selected to be the research population are 34 provinces in Indonesia during 2017-2021. The sampling technique was selected purposively with a total sample of 25 provinces in Indonesia. The type of study data source is in the form of secondary data those are Budget Realization Reports for each Provincial Government sourced from the BPK RI and expenditure information data based on functions contained on DJPK website. Multiple linear regression analysis is used as a method of analysis by applying the IBM SPSS version 29 program. The conclusions obtained from the research indicate that partially Regional Original Revenue effects Opportunistic Behavior in Budgeting, while General and Special Allocation Fund partially have no effect on Opportunistic Behavior in Budgeting. Meanwhile, together, Regional Original Revenue, General Allocation Fund, and Special Allocation Fund influence the Opportunistic Behavior of Budgeting. This research is limited to the provincial government level and only discusses the influence of PAD, DAU, and DAK on Opportunistic Behavior in Budget Preparation within a five-year period, therefore it would be better if further research to increase the quantity and variety of samples so the scope of research is wider. Apart from that, it is hoped that future researchers will be able to use other related variables so that other factors that might cause opportunistic behavior can be identified.

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

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

Strategic enhancement of motor vehicle taxation in Jambi Province: A pathway to strengthened regional fiscal autonomy

This research aims to develop strategies for boosting motor vehicle tax revenue in Jambi Province. It employs a combination of secondary and primary data, including a time series analysis from 2007 to 2021. The data covers the number of vehicles, the average motor vehicle tax, and revenue realization in Jambi Province. Primary data were gathered from in-depth interviews with experts in local taxation. The study employs descriptive analysis and a SWOT approach for analytical depth. Findings reveal a consistent increase in two- and four-wheeled vehicles from 2017 to 2021 in Jambi Province, potentially signalling economic growth or shifts in mobility patterns. A critical insight from this study is the notable disparity between the rising number of vehicles and the corresponding realization of tax revenue. Specifically, the average tax revenue realization for two-wheeled vehicles during this period was just 25.03 per cent, and for four-wheeled vehicles, approximately 62.30 per cent. The study highlights the crucial role of enhancing Original Regional Revenue (PAD) through motor vehicle taxes as a key strategy to lessen dependence on central funding. It suggests implementing public education initiatives, enhancing public transportation service quality, and reinforcing taxpayer compliance as effective strategies to achieve this goal.

The Influence of Original Regional Income on Regional Expenditures in Regencies/Cities in West Java Province

The Purpose of the research is to know how much the influence of regional original revenue to regional expenditure on the local goverment city/regency in west java province. The research approach used in sample of this research is Budget Realization Report of Local Government in West Java Province. The method used in this research is descriptive and verifikatif method. Data collection techniques are conducted through secondary data, the data obtained from the Badan Pusat Statistik (BPS) in West Java Province.Statistical analysis used in this study is normality test, autocorrelation test, simple linear regression analysis, person correlation analysis, coefficient of determination analysis, and t hypothesis and assisted with data processing using SPSS 25.0 for Windows.The result of the research show that regional original revenue has an effect on regional expenditure on the local goverment city/regency in west java province. The influence of regional original revenue on regional expenditure means that the higher the regional original revenue, the more the regional expenditure will increase.

THE ROLE OF LOCAL OWN-SOURCE REVENUE IN SUPPORTING FISCAL DECENTRALIZATION AND REGIONAL DEVELOPMENT (Study of Regional Revenue Agency of West Sumatra Province)

Supporting Local Revenue in Fiscal Decentralization and Regional Development (The Study in The Departement of Revenue at Provinsi Sumatera Barat). Regional governments are required to be able to regulate and manage their own households broadly and thoroughly based on applicable regulations and to develop and increase Local Own Revenue. This is in accordance with Law No. 32 of 2004 concerning regional government, in the framework of implementing regional autonomy. This study aims to identify, describe and analyze the role of local revenue in supporting fiscal decentralization and regional development. This study used a qualitative research method with a descriptive approach. The analytical method used is the interactive Miles and Huberman method. It can be concluded that the Regional Original Revenue of West Sumatra Province has a degree of fiscal decentralization which is categorized as sufficient. The level of dependency that is not so high indicates an adequate contribution to development financing in the West Sumatra Provincial government

Penetapan Nilai Jual Objek Pajak yang Berimplikasi pada Penerimaan PBB-P2 Kota Cilegon Tahun 2014-2018

The purpose of this study was to determine the determination of the sale value of tax objects as the basis for the imposition of PBB-P2 at the City of Cilegon, the level of effectiveness and contribution of the receipt PBB-P2 at the City of Cilegon, the factors can hamper the receipt of PBB-P2 at the City of Cilegon and efforts that can optimize the revenue PBB-P2. The method used in this research is descriptive qualitative method. The results showed that the Determination of the Sales Value of Tax Objects as the basis for the imposition of PBB-P2 in the City of Cilegon used a price comparison method which was conducted once a year. The level of effectiveness PBB-P2 in the city of Cilegon in 2014-2018 very effective, And the contribution of PBB-P2 in the city of Cilegon is still in the category of under-contributing the Regional Original Revenue.

Evaluasi Implementasi Peraturan Daerah Nomor 03 Tahun 2018 Tentang Pajak Parkir Di Kota Pekanbaru

Regional Original Revenue (PAD) is a source of regional revenue that comes from several regional revenues and one of them is obtained from local tax revenues, one type of which is parking tax. In order to regulate parking tax management, Pekanbaru City Regional Regulation Number 03 of 2018 concerning Parking Tax was issued, which is implemented by the Pekanbaru City BAPENDA. In the Pekanbaru City Regional Regulation Number 2 of 2011 concerning Parking Tax in article 1 point 8, it states that "Parking Tax is a Tax on the administration of parking lots outside the road body, whether those provided are related to the principal business, including the provision of motorized vehicle parking spaces". The purpose of this study is the first to find out the evaluation of the implementation of Regional Regulation No. 2 of 2011 concerning Parking Tax in Pekanbaru City. The second is to identify the inhibiting factors of Regional Regulation Number 2 of 2011 concerning Parking Tax in Pekanbaru City. The theory used is William N. Dunn's theory using 6 indicators, namely: Effectiveness, Efficiency, Adequacy, Equity, Responsiveness, and Accuracy. This research uses a type of descriptive analysis qualitative research. Using interview data collection techniques, observation and documentation. `The results of this study found that the implementation of regional regulations handled by the Pekanbaru City Regional Revenue Agency was quite satisfactory or good enough, although there were still some deficiencies in it, such as in terms of communication with third parties, there was still a lack of understanding by taxpayers of the importance of taxes, non-tax resources. people, as well as socio-economic conditions that affect the implementation of these regulations. So that there is still a need for improvement in implementing this regional regulation. So that the process of implementing the Pekanbaru City Regional Regulation Number 03 of 2018 Regarding Tax can run optimally and optimally, various factors and needs must always be improved to achieve the goals of the regulation.

THE INFLUENCE OF HALAL AND CONVENTIONAL TOURISM ON NTB'S REGIONAL ORIGINAL REVENUE: A COMPARATIVE ANALYSIS

Purpose: The purpose of this study was to determine the comparison of the effects of conventional tourism and halal tourism on regional original revenue, especially in West Nusa Tenggara (NTB) Province.
 Design/methodology/approach: This research is a quantitative descriptive research using the ANN (Artificial Neural Network) model. 
 Findings: The results of this study indicate the difference between before becoming halal tourism (conventional) before the NTB governor's regulation, which significantly affects regional original revenue, domestic tourists with a value of 54.68% and foreign tourists with a value of 32.48%, and when it has become halal tourism, which greatly affects foreign tourists, namely (53.52%), and local tourists with a value of 42.91%. As for the USD exchange rate factor against the rupiah, it has no effect on regional original revenue with a value of both 12.82% for conventional tourism and 3.55% for halal tourism. 
 Practical implications: These results are expected to provide input to NTB provincial stakeholders, especially in the field of tourism, to improve and maintain the advantages and uniqueness of halal tourism. Originality/value: Research that compares the effect of tourism before and after becoming halal on regional income is still very rarely done, especially by using the ANN method.

The influence of non-physical work environment, leadership style and work discipline on employee productivity with job satisfaction as an intervening variable at Pt. Bank Sumut Gunungsitoli Branch

PT Bank Sumut functions as a driver and driver of the pace of development in the region, acts as a Regional Cash Holder that carries out regional money storage and as one of the sources of Regional Original Revenue by conducting business activities as a Commercial Bank, this research was conducted at PT Bank Sumut Gunungsitoli Branch The sample used was 115 respondents. The data collection technique used is primary data in the form of questionnaires and secondary data obtained through documentation studies. The data analysis technique uses quantitative data processed with the SPSS program, namely the t test and the coefficient of determination (R2) Indirectly the leadership style variable through job satisfaction has no significant effect on work productivity. Non-physical work environment, leadership style has a positive and significant effect on employee work productivity, work discipline has a positive and significant effect on employee work productivity, indirectly work discipline variables through job satisfaction have no significant effect on work productivity. Job satisfaction variables partially and significantly affect the variable work productivity at PT Bank Sumut Gunungsitoli Branch.

Amnesty And Tax

The aim of this study is to determine the extent to which tax amnesty provides relief from administrative fines linked to motor vehicle taxes. The descriptive research technique chooses to use analysis with a qualitative approach before making conclusions. Tables and diagrams are used to depict the realization of motor vehicle tax income before and after the tax amnesty. The results of the survey show that because of the Amnesty tax relief program, more people in the city of Bandung are aware of paying motor vehicle taxes. This tax amnesty program also raises the original regional revenue in the motor vehicle tax sector until the predetermined objective is reached.

Integrating Fiscal Policy Mix and Environmental Policy in East Java's Circular Economy Development: A Multidimensional Approach Assessing Economic, Social, and Legal Factors

This study aims to provide a more holistic understanding of how environmental and fiscal policies can complement each other to promote a circular economy in East Java. The method used in this study is panel data regression analysis using secondary data covering the period 2001-2020. Data were collected from government agencies such as the Ministry of Finance, the East Java Central Bureau of Statistics, the Ministry of Environment and Forestry, and the Supreme Audit Agency. The results show that environmental and fiscal policies significantly impact the circular economy in East Java. Environmental regulations, which include central and local government policies, promote the growth of the circular economy. The Regional Original Revenue (PAD) also plays an essential role in influencing the circular economy in the region. The proposed policy recommendations include the design of incentives to encourage the adoption of circular economy principles, the optimal allocation of special environmental and circular economy funds, the adaptation of education and training to the needs of the circular economy, the promotion of research and innovation in the circular economy, and the joint implementation of environmental regulations.

STUDI KELAYAKAN HUTAN LINDUNG MONGGAL SEBAGAI TAMAN WISATA ALAM (TWA) GUNA MENINGKATKAN DAYA TARIK WISATAWAN

The purpose of this research is to analyze the feasibility study of the Monggal protection forest as a nature tourism park (TWA) in order to increase tourist attraction which is expected to be one way to support the growth of Regional Original Revenue (PAD) and the welfare of the local community and drive the local economy. From the general objectives, it can be further elaborated on the specific objectives, namely (1) to analyze the feasibility of non-financial aspects of the TWA business including market, management, social, economic, and cultural aspects, and the environment. (2) to analyze the feasibility of the financial aspects of the TWA business. This research uses quantitative methods with survey techniques with data collection carried out through several stages, namely: Literature study, Observation, and Focus Group Discussion with various stakeholders. 
 The results of this study reveal that the development of TWA in Genggelang Village, Gangga District, North Lombok Regency is feasible to develop due to the consideration that (1) Feasibility from non-financial aspects (2) Feasibility from financial aspects is carried out by calculating the NPV value for 10 years of Rp 1,214,388,386.85 with a rate of return on investment (IRR) of 32%. Then the Net B / C value of Rp 4,043. and Payback Period for 2 years and 3 months

The Influence of Regional Taxes and Regional Levies Against Local Revenue Surakarta City

The purpose of this study was to determine the effect of regional tax revenue and regional levies on increasing regional original income in the city of Surakarta. The data used in this research is secondary data. The research population is all reports on the realization of Regional Taxes, Regional Levies and Regional Original Revenues of the City of Surakarta. The sample of thi s research is reports on the realization of Regional Taxes, Regional Levies and Regional Original Revenues of Surakarta City every month for the 2018-2021 period. Sampling used a purposive sampling method and data analysis techniques using the t test, F test, and the Coefficient of Determination Test (R2). The results of the research for the t test show that the variables of Regional Taxes and Regional Levies have a significant effect on Regional Original Income. From the F test shows that Regional Taxes and Regional Levies have a significant joint effect on Regional Original Income. For the Surakarta City government, it can optimize existing resources to increase Regional Original Income which is useful for regional development and the welfare of the community.

The Influence of Regional Income on Economic Growth and its Implications for the Human Development Index in East Java

Financing of government administration based on the principle of decentralization is carried out at the expense of the APBD. In the context of implementing government and services to the community based on the principle of decentralization, the regions are given the authority to collect taxes / levies and manage natural resources, the source of funds for the regions consists of Regional Original Revenue, General Allocation Funds, and Special Allocation Funds. This study aims to determine the effect of PAD, DAU, DAK, Village Funds and Revenue Sharing Funds on Economic Growth and its impact on the Human Development Index in East Java Province. This research was conducted using quantitative description analysis and analyzed using path analysis. The data used in this study used secondary data obtained from the financial statements of the East Java Provincial Government or the website of the East Java Provincial Government and the Regional Statistics Planning Agency of East Java Province. The results of this study indicate that PAD, DAU, DAK, Village Funds and Revenue Sharing Funds on Economic Growth in East Java Province means that there are 5 factors that can affect economic growth the higher and the value of funds obtained can increase economic growth. PAD, DAU, DAK, Village Funds and Revenue Sharing Funds affect the Human Development Index in East Java Province where the higher the value of funds obtained by the city / district area can increase the human development index in the area itself. Economic Growth affects the Human Development Index, meaning that economic growth that occurs due to economic activity in a region affects the human development index due to economic activity. PAD, DAU, DAK, Village Funds and Revenue Sharing Funds affect Economic Growth and the impact of the increase in the Human Development Index, this happens because the 5 factors that are the source of funds in each region are managed to increase economic growth and are accompanied by an increase in the human development index.

Optimization Strategy Of Regional Origin Income (PAD) And Impact On Economic Growth In Buton Selatan Regency

South Buton Regency has various potential natural resources, such as fertile agricultural land, abundant fishery products, and large reserves of minerals and mines. However, this potential has yet to be fully optimized to increase local revenue (PAD). This study aims to identify strategic factors, which are strengths and weaknesses as well as opportunities and threats, and then formulate priority development strategies for optimizing Regional Original Revenue (PAD) and their impact on economic growth in South Buton Regency. Primary data is used through field observations and interviews, while secondary data is obtained from previous research, books, and related agencies. The results of the study indicate alternative strategies that can be considered, including strategies for exploiting the potential of rich natural resources and improving supporting infrastructure, strategies for implementing training and education programs and increasing efforts to diversify the economy, strategies for using the potential for rich natural resources to develop various products and services as well as improving the quality of existing infrastructure and forging partnerships with other regions in a joint effort to overcome competition with other regions and face common challenges.

Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022

The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue. Data collection techniques are carried out using documentation techniques. The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique. This research is a quantitative descriptive research, which is based on an explanation of the numbers. The data in this study are in the form of targets and realization of Rural and Urban Land and Building Tax revenues, as well as targets and realization of Local Own Revenue for Bojonegoro Regency overnight 5 (five) years. The results of the study show that the effectiveness of the Bojonegoro Regency land and building tax from 2018 to 2022 is in the very effective category. Meanwhile, its contribution is included in the category of very less contribution to Regional Original Revenue. It is hoped that the Bojonegoro Regency Government will continue to explore potentials that can increase land and building tax revenues as well as increase the contribution of land and building tax. They need to optimize land and building tax revenues, such as adding tax collection facilities.
 Keywords: Effectiveness; Contributions; Land and Building Tax