Regional Retribution Research Articles

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.

Penerapan Ipteks Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah

The capacity building of employees at the Regional Revenue Agency (Bapenda) of Jayapura Regency in understanding and implementing Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments is crucial for optimizing regional financial management. This new regulation brings significant changes in the mechanisms of fund transfers, as well as tax and regional retribution management, requiring deep understanding and technical skills from the employees. The purpose of this community service is to enhance the understanding and skills of Bapenda Jayapura Regency employees in drafting academic papers and regional regulations (Raperda) related to taxes and retributions. Thus, it is expected to improve the effectiveness and efficiency of regional revenue management in accordance with the provisions of the new law. This community service is conducted using lecture and mentoring methods. The lecture method is used to provide theoretical understanding of Law Number 1 of 2022 and its implications for regional governments. Meanwhile, the mentoring method is used to assist employees in directly drafting academic papers and Raperda, ensuring that these documents comply with legal principles and local needs. The results of the community service show a significant increase in employees' understanding of the new financial regulations. Bapenda Jayapura Regency employees successfully drafted academic papers and Raperda on taxes and retributions in accordance with the provisions of Law Number 1 of 2022. Additionally, this activity also encouraged collaboration and interactive discussions that enriched the practical and theoretical understanding of the employees.

PAJAK DAERAH DI 6 PROVINSI JAWA: KONTIBUSI, EFEKTIVITAS DAN DETERMINAN

Regional economic growth is part of national economic growth. The implementation of regional development requires funds in the form of budget allocations that have been determined and obtained. Local own revenue has several sources of revenue, Provincial Tax, Regional Retribution, the results of the management of separated regional wealth and others, legitimate local original income, Provincial Tax is the largest contributor to the source of revenue Local Revenue. This research discusses the contribution, effectiveness and determinants of Provincial Taxes. This research was conducted in 6 Provinces in Jawa in 2016-2020. The data will be analyzed descriptively and regression analysis panel data. This study uses several variables, namely Inflation (X1), GDRP (X2), Total Population (X3) and Total Hotel (X4). The result of this research is inflation has a insignificant effect on local tax revenue. GDRP has a positive and significant effect on local tax revenue. Total population has a negative and insignificant effect on local tax revenue. Total hotels has a negative and significant effect on local tax revenue.

Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020: Analysis of Achievements and Constraints

This research centers on the government's endeavors to enhance regional levy revenues, acknowledging the persistently minimal contribution of regional levies to the Original Regional Income. Data on Regional Retribution spanning from 2016 to 2020 was sourced from the Regional Asset and Financial Management Agency Report, while the analysis of government initiatives was conducted through extensive interviews with various sources. The study reveals that the government's endeavors to augment levy revenues remain notably deficient. These efforts primarily entail the enactment of regional regulations, yet they lack the provision of standard operating procedures and fail to implement rigorous monitoring of levy achievements. Consequently, the government's strategies for bolstering levy revenues are characterized by a considerable dearth of comprehensive frameworks and rigorous oversight mechanisms, underscoring the necessity for more robust and well-rounded approaches to address this fiscal challenge effectively

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pad Dengan Jumlah Penduduk Sebagai Variabel Moderasi

This study aims to determine and analyze the effect of regional tax revenues and regional retribution on local origional income with population as a moderation variable in the Lamongan Regency Government in 2015-2022. This research is included in quantitative research with the type of data used, namely secondary data obtained from the Badan Pemeriksa Keuangan (BPK) of East Java Province Representative and Badan Pusat Statistik (BPS) of Lamongan Regency. The population in this study is all reports containing the types of regional taxes, regional retribution, local original income and population of Lamongan Regency for 2015-2022 totalling 334 data. The sampling technique is purposive sampling with the final number of samples used which is 240 data. The data analysis method used is descriptive data analysis with the help of SmartPLS statistical tools. The results of this study show that regional taxes and regional retribution have a positive and significant effect on local original income, population is able to moderate the relationship of regional taxes to local original income with weak categories, and population is able to moderate the relationship of regional retribution to local original income with strong categories.

Analisis Kontribusi, Efektivitas dan Pertumbuhan Pajak Daerah dan Retribusi Daerah Terhadap PAD Kabupaten/Kota di Kalimantan Selatan Tahun 2011 - 2020

This study aims to determine the level of contribution, effectiveness, and growth of local tax revenue and regional levies on the local income of districts/cities in South Kalimantan. The method used is descriptive quantitative with analysis technique of contribution ratio, effectiveness ratio, and growth ratio using secondary data from the Directorate General of Fiscal Balance, Ministry of Finance website. This study's results indicate that local taxes' contribution to local revenue has quite good criteria, and local levies to local revenue have poor bars. The effectiveness ratio shows that the average regional tax and regional retribution are very effective. Based on the results of the average regional tax growth rate for 2011-2020 with the criteria of not being successful and the average growth of provincial levies with the requirements of being unsuccessful.

Efektivitas dan Kontribusi Penerimaan Pendapatan Asli Daerah (PAD) dan Dana Perimbangan terhadap Pendapatan Daerah Kabupaten Barito Utara Tahun 2016-2020

This study aims to analyze how the growth rate of PAD revenue and PAD sources is, find out the low contribution of PAD sources and analyze the effectiveness and contribution of PAD and Balancing Fund revenues to North Barito Regency Regional Income in 2016-2020. This study uses descriptive quantitative methods using primary data sources and secondary data. The results showed that: (1) The growth rate of PAD was 8%, and the sources of PAD were taxes 16%, user fees 13%, legitimate wealth management 11% and other legitimate PAD 6%, all with unsuccessful criteria. (2) Regional retribution revenue is a source of PAD revenue with the lowest contribution of 9.17% (very low) in 2016-2020. (3) The average effectiveness of PAD in 2016-2020 is 96.46% (effective), and the average effectiveness of balancing funds in 2016-2020 is 99.88% (effective). (4) The average contribution of PAD revenue to regional income in 2016-2020 is 5.93% (very low) and the average contribution of balancing funds to regional income in 2016-2020 is 82.88% (very good).

Evaluation of the Implementation of the Regional Retribution Revenue Information System in the City of Padang

Sistem informasi penerimaan retribusi daerah memainkan peran penting dalam pengelolaan pendapatan daerah dan pelayanan publik. Penelitian ini bertujuan untuk melakukan evaluasi terhadap pelaksanaan sistem informasi penerimaan retribusi daerah di Kota Padang dengan pendekatan studi literatur. Metode penelitian melibatkan identifikasi sumber literatur, analisis konsep dan teori terkait evaluasi sistem informasi dan implementasi di sektor publik, serta tinjauan kebijakan terkait di Kota Padang. Hasil evaluasi ini menunjukkan bahwa sistem informasi penerimaan retribusi daerah di Kota Padang telah menunjukkan kinerja yang cukup baik dalam hal kecepatan dan respons sistem. Namun, terdapat kelemahan dalam reliabilitas data, keamanan sistem, dan proses bisnis yang perlu diperhatikan. Keandalan data menjadi perhatian utama, dengan temuan mengenai duplikasi data, ketidak konsistenan, dan kurangnya validasi data. Perlindungan data sensitif dan perlindungan terhadap serangan siber juga menjadi perhatian dalam evaluasi ini. Selain itu, perbaikan dalam proses bisnis, seperti efisiensi pengumpulan retribusi dan kejelasan prosedur, juga menjadi rekomendasi penting. Kesimpulannya, evaluasi ini menyoroti perlunya perbaikan dan pengembangan dalam pelaksanaan sistem informasi penerimaan retribusi daerah di Kota Padang. Perbaikan infrastruktur teknologi, pengelolaan data yang lebih baik, peningkatan keamanan sistem, dan penyederhanaan proses bisnis menjadi fokus utama. Melibatkan pengguna dalam evaluasi dan perencanaan perbaikan juga penting untuk mencapai keberhasilan implementasi sistem informasi

Implementation Of Electronic Parking Terminal (TPE) Policy In The Regional Public Services Agency (Blud) Parking Department Of Transportation In Bandung City

ABSTRACT
 One of the receipts for regional retribution is the revenue from regional levies. Parking levies on public roads are one of the regional levies that contribute to local revenue. The Bandung City Government has implemented the Electronic Parking Terminal (TPE) program as an effort to minimize parking problems in the city of Bandung and to increase parking retribution income. The implementation of TPE still has many problems. TPE does not run optimally, people still choose to pay the parking attendant.
 The research uses a descriptive qualitative approach regarding the implementation of the Electronic Parking Terminal Program (TPE) Policy in the Regional Public Service Agency (BLUD) Parking at the Bandung City Transportation Service. Data collection techniques used are interview, documentation, and observation techniques. The data analysis uses the data reduction method, and data presentation, while the data validation test uses triangulation.
 The results of the study indicate that the implementation of the TPE Policy in Bandung City has been implemented but is not optimal, this is indicated by the fact that there are still many users who prefer to pay for parking to the parking attendant. And the ineffectiveness of socialization from the implementers of this program policy so that many people are not aware of the Electronic Parking Terminal program.
 Several efforts have been made to overcome the obstacles that occur, including by providing education and outreach to all related elements, recruiting employees, increasing the competence of existing Human Resources, conducting periodic coaching and giving rewards, and making proposals for regional regulations to the Legislative.

Retribution and Regional Tax Receipts on Economic Growth Through Regional Expenditures as an Intervening Variable

This study aims to determine the relationship between regional taxes and economic growth, regional levies and economic growth, regional taxes and economic growth through regional expenditures as an intervening variable, and regional levies and economic growth through regional expenditures as an intervening variable. The population in this study consisted of the Probolinggo Regency APBD, regional fees, regional gross domestic product at constant prices, and local tax reports. The Probolinggo Regency APBD in one decade (2012-2021) consisted of 40 samples from all variables, namely all regional tax reports, regional levies, regional gross domestic product, and the samples in this study. I obtained secondary data from the Central Bureau of Statistics (BPS) of Probolinggo Regency. The analysis technique uses SPSS 25, and the test results show that regional taxes have an effect on economic growth, regional levies do not, regional taxes moderated by regional spending have an effect, and regional levies moderated by regional expenditures have an effect on economic growth. Keywords: Regional Tax, Regional Retribution, Regional Expenditure, Economic Growth.

The Effect of Regional Taxes Revenue and Regional Retributions towards Local Own-Source Revenue in Medan City

This study aims to determine The Effect of Regional Taxes Revenue towards Local Own-source Revenue in Medan City, to determine The Effect of Regional Retributions Revenue towards Local Own-source Revenue in Medan city, and to determine The Effect of Regional Taxes Revenue and Regional Retributions towards Local Own-source Revenue in Medan city. The research methodology used is quantitative descriptive method. The type of data used in this research is quantitative data. The data source is in the form of secondary data obtained from the Medan City Regional Taxes and Retributions Management Agency and the Medan City Regional Financial and Asser Management Agency. The result shows that regional taxes and regional distributions partially had a positive effect towards Local Own-Source Revenue. Regional taxes and regional distributions simultaneously had a positive effect towards Local Own-Source Revenue. Local Own-Source Revenue can be explained by regional taxes and Regional Distribution and also can be explained by other variables which was not examined in this research.

Hilangnya Retribusi Daerah Terkait Layanan Virtual Office

This research discusses the loss of regional fees related to virtual office services, which is very important to do. The loss of regional fees in virtual office services is the main focus of attention for local governments because it can have an impact on regional financial revenues and limitations in providing public facilities for the community. In the context of virtual office services, regional fees should be paid by service providers to local governments as a form of contribution to regional development and equity in public services. This regional fee is a certain licensing fee that must be imposed on virtual office service providers. For this reason, the purpose of this research is to find out the form of responsibility of virtual office service providers regarding the loss of regional fees. In this study, the method applied is normative research method which combines two approaches, namely the statutory approach and the conceptual approach. The results of the analysis of this study are that virtual offices that neglect their obligations in making regional retribution payments either intentionally or as a result of digital system errors must still be held responsible for these actions. The form of accountability carried out by the virtual office is in the form of fines and imprisonment which are regulated in written regulations set by the government

The Effect of Regional Taxes and Regional Retribution on Regional Expenditures with Regional Origional Revenues as Intervening Variabels in Indonesia in 2017-2022

This study aims to provide empirical evidence and test and determine the effect of Regional Taxes and Regional Levies on Regional Expenditure with Regional Original Revenue as an intervening variable in all provinces in Indonesia. The analytical method used is quantitative, using an associative research approach. Data collection techniques were obtained from the Central Bureau of Statistics (BPS) for all provinces in Indonesia in the form of time series data from 2017 to 2022 using the IBM SPSS Statistics 25 test tool. The results of this study indicate that Regional Taxes have a significant effect on Regional Expenditure with a significance of 0.000< 0.05; regional Retribution has no significant effect on Regional Expenditure due to the significant value of 0.060 > 0.05. At the same time, Regional Original Income shows a significant effect due to a significance value of 0.000 < 0.05. Furthermore, Regional Taxes significantly affect Regional Original Income with a significance value of 0.000 < 0.05; Regional Levies show no effect on Regional Original Revenues because the significance value is 0.511> 0.05. Regional taxes on regional spending are mediated by the unemployment rate, which has a positive effect and can mediate because the indirect effect of 0.894 is greater than the direct effect of 0.730. While Regional Retribution is known that the value of the direct effect is 0.072 and the indirect effect is 0.08; this shows that the value of the indirect effect is greater than the value of the direct influence so that Regional Original Revenue can mediate Regional Retribution on Regional Expenditures.

Pengaruh pajak dearah, retribusi daerah, laba Badan Usaha Milik Daerah (BUMD), dan belanja modal terhadap Pendapatan Asli Daerah (PAD)

The purpose of this study is to determine the effect of local taxes, regional levies, profits of regionally owned enterprises, and capital expenditures on regional original income in district/city governments in Central Java Province in 2019-2021. The sampling technique uses nonprobability sampling. The sample used was 35 district and city governments in Central Java Province with 105 data. The data analysis technique used in this study is panel data regression. This type of research is quantitative research. The variables in this study are Local Own Revenue, Regional Retribution, BUMD Profits, and Capital Expenditures. The data used is secondary data with data collection techniques using documentation. The result of the study shows that local taxes have a positive effect on regional original income. Regional levies do not affect local revenue. Profits from regionally owned enterprises have a positive effect on local revenue. Capital expenditure has a negative effect on local revenue

UPAYA PENCAPAIAN TARGET PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) YANG BERSUMBER DARI RETRIBUSI DAERAH MELALUI TRANSAKSI NON TUNAI DI KABUPATEN PURWOREJO

This study aims to evaluate the implementation of non-cash transactions (NCT) for the payment of regional retribution. identify, and analyze the causes of the use of NCT to achieve the target of regional retribution receipts that have not been maximized, and formulate efforts to increase the achievement of regional retribution revenue targets through NCT in Purworejo Regency. The method used is descriptive qualitative. The results showed that the receipt of retribution for waste/cleaning services managed by the Environmental Service (DLH) decreased due to lack of socialization of the provisions for retribution services for waste/cleaning services, socialization of payments using NCT was not massive, and commitment and concern of DLH for efforts to achieve revenue targets were still lacking. The reason for not achieving the target of receiving regional retribution through NCT in Purworejo Regency is the lack of socialization of retribution for waste/cleaning services and NCT for paying regional retributions; the regency government's socialization media has not been fully utilized; NCT supporting infrastructure is limited; budget that supports increased revenue through NCT is limited; coordination and communication between stakeholders has not been intensive; human resources in revenue management service in Purworejo are limited and need to upgrade their IT knowledge. Efforts to increase the achievement of the target of receiving regional retribution through NCT in Purworejo Regency are the socialization of Regional Regulation No. 7 of 2011 concerning Retribution for Waste/Cleaning Services, coordination with collection officers for achieving targets, socialization of NCT regional retribution payments using media owned by the Regency Government massively, coordination meetings and evaluation to identify obstacles that occur in each revenue management service in Purworejo, scrutiny of planning and budgeting expenditures in the context of collecting retribution by each revenue management service in Purworejo.

THE EFFECTIVENESS OF RECEIVING RETRIBUTION FROM FISH AUCTION FROM TPI CIWARU IN INCREASING REGIONAL REVENUE (PAD) OF SUKABUMI DISTRICT FROM THE FISHERY SECTOR

Regional Retribution is a regional levy as a payment for services or the granting of certain permits specifically provided and/or granted by the local government for the benefit of individuals or entities. This study aims to determine the effectiveness of the levy for receiving fish auctions at TPI Ciwaru in increasing local revenue (PAD) of Sukabumi Regency from the marine sector, and what are the obstacles that occur in the process. This research method uses a qualitative descriptive method and an analysis of the effectiveness measurement according to James L. Gibson. By collecting data using observation, interviews and documentation. The result of this study is that the acceptance of fish auction fees at TPI Ciwaru cannot be said to be effective. Revenue from fish auction fees at TPI Ciwaru has not been effective, as evidenced by the fish auction fees which are still low compared to the potential and large production value each year and never reach 1% according to the applicable local regulations.

Analysis of the Influence of Local Tax Revenue, Regional Retribution and Results of Separate Regional Wealth Management on Regional Original Revenue (PAD) of North Sumatra Regency/City

Analysis is the main objective of research on the influence of Regional Taxes, Regional Levies and Results of Separated Wealth Management on Regional Original Income of the Regency/City of North Sumatra Province. This study uses quantitative research using the second type of data. The population used in this study is called the report. Realization of District/City Regional Revenue of North Sumatra Province in 2018-2020. The sample used is the Report on the Realization of Regional Tax Revenue, Regional Penalties and the Impact of Regional Wealth Management of Separated Regencies/Cities in North Sumatra Province in 2018-2020. Multiple linear regression using SPSS Version 22 is the analytical method used. The research findings show that local levies and taxes have a positive and sizeable impact on regional own-source revenues. However, Regional Original Income is not significantly affected by the management of Regional Wealth

SIMULATION OF PUBLIC ROADSIDE PARKING TARIFFS AS AN EFFORT TO ELEVATE REGIONAL RETRIBUTION

In the Ponorogo Regency RPJMD (Local government medium-term development plan) 2016-2021, the vision and policy direction taken by the local government is to increase people's welfare based on religious and cultural values. Regarding regional taxes and regional retribution (PDRD), regional autonomy can be implemented accurately, broadly, responsibly, and independently for government financing, and regional development can be adequately realized through local own-source revenue (PAD). On local own-source revenue, one of the sources of retribution is the public roadside parking tariff. In this case, Ponorogo Regency has a long road, which requires an effective and efficient parking arrangement. This study, therefore, aims to simulate and analyze parking retribution in Ponorogo Regency. The research method used descriptive quantitative and was carried out in several parking zones in Ponorogo Regency. The simulation employed a comparison between fixed, progressive, incidental, and a combination of the three. The simulation results uncovered that weekday retribution includes a fixed tariff at 21.38%, the combined tariff at 32.08%, and the incidental tariff at 46.52% of the total retribution revenues. On weekdays, there was a potential difference between fixed and combined tariffs of 10.69%, and the difference in potential retribution between combined and incidental tariffs was 14.44%. In addition, the parking tariff retribution during incidental activities revealed a fixed tariff of 21.43%, a combined tariff of 32.14%, and an incidental tariff of 46.41% of the total retribution revenues for incidental activities. The difference in potential retribution during incidental activities between fixed and combined tariffs was 10.71% and between combined and incidental tariffs was 14.27%.

The Effect of Regional Taxes, Retribution and Profit-Sharing Funds on Infrastructure Capital Expenditures in Aceh, Indonesia

This research is a causality study that examines the effect of local taxes, levies, and profit-sharing funds on the Aceh government's capital expenditure. Secondary data that is analazed in this study is the local government financial statements which are a form of budget realization reports (LRA) of district/city revenues and expenditures from 2013 to 2017 from the Audit Board (BPK) as Aceh representatives. Data from 23 districts/cities within a period of 5 years starting from 2013-2017 were analyzed so that 115 units of analysis were obtained. This study used multiple linear regression models in analyzing the data. The study found that; Local government taxes affected capital expenditure in 2013-2017 for the Aceh government. The Regional Retribution and Profit-Sharing Fund (DBH) has no effect on capital expenditure. However, local taxes, levies, and profit-sharing funds simultaneously affected infrastructure capital expenditure in Aceh in the 2013-2017 period. Based on the results of the study, it can be concluded that local government taxes have a significant influence on capital expenditure in Aceh in the 2013-2017 period. Therefore, the Aceh local government can consider more appropriate tax policies to increase capital expenditure and increase infrastructure development in Aceh.

Problems with Complete Systematic Land Registration Regulations Perspective of Legal Certainty

One of the government's endeavors to promote legal clarity and maintain communal land rights is to register all land in Indonesia. The Ministry of Agrarian Affairs and Spatial Planning/National Land Agency is in charge of a statewide program called Complete Systematic Land Registration, which aims to speed up the land registration process. In accordance with the directive issued by the Minister of Agriculture and Spatial Planning/National Land Agency Director. A number of problems prevent the implementation of Complete Systematic Land Registration, including inconsistencies in government regulations, the Minister of Agrarian Affairs and Spatial Planning's regulations, and the Law on Regional Taxes and Regional Retributions. Legitimacy Theory, Legal Validity Theory, and Legal Certainty Theory all stipulate that statutory regulations may not conflict with other regulations in order to provide certainty; these theories should be followed if the government is serious about achieving the goal of Complete Systematic Land Registration. Legislation provides safeguards for those with title to land, free of normative conflicts and the potential for multiple interpretations at the administrative and judicial levels. Both the normative legal approach and the synchronization legal approach will be included into the analysis of the qualitative data used in this study.