Regional Retribution Research Articles

Analisis Faktor-Faktor Yang Mempengaruhi Belanja Daerah Kabupaten/Kota Provinsi Nusa Tenggara Timur Tahun 2015-2019

This study aims to determine the effect of Regional Taxes, Regional Retribution, Special Allocation Funds, and the amount on District / City Regional Expenditure in East Nusa Tenggara Province for 2015 – 2019. In this study, researchers used a sampling technique whit a sampling method, amounting to 21 districts and one city, using panel data. In this study, the fixed effect method is the best model. The results of this study are local taxes, special allocation funds, and total population have a positive and significant effect on regional spending in East Nusa Tenggara Timur Province. In contrast, local charges positively and significantly affect provincial expenditure on East Nusa Tenggara Province.

THE POTENTIAL AND EFFECTIVENESS OF REGIONAL RETRIBUTIONS INDRAGIRI HULU DISTRICT

This study aims to determine the potential and effectiveness of regional revenue receipts from regional levies in Indragiri Hulu Regency. This study uses a descriptive approach designed to obtain answers to the research objectives. This research data comes from the collection of documents, interviews and data on regional retribution receipts for 2014 – 2020 from the Transportation Agency of Indragiri Hulu Regency. Data analysis is explained by using Potential Analysis, Contribution, Growth Rate and Potential Matrix, and effectiveness ratio. The results of the study show that the potential for regional levies, on average, has the potential to be developed, but in terms of management and implementation effectiveness, it is still not optimal. Based on quantitative data analysis, parking fees are categorized as potential with positive growth, motor vehicle testing fees have good growth opportunities and have the potential to be developed, while terminal fees and route permit fees are underdeveloped categories. Based on the effectiveness ratio analysis, parking fees are categorized as very effective, motor vehicle testing fees are included in the fairly effective criteria, terminal fees are quite effective, and route permit fees are categorized as quite effective.

Implementasi Pemungutan Retribusi Daerah Bidang Persampahan Dan Kebersihan Berdasarkan Peraturan Daerah Nomor 15 Tahun 2011 Kabupaten Indragiri Hilir

Efforts to implement the implementation of the Regional Regulation regarding the retribution for waste and sanitation services in Indragiri Hilir Regency certainly require support from many parties, both from the local government and the community who are classified as obligatory levies.
 The problems in this study are (1) How is the Implementation of Collection of Regional Retribution in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency, (2) What are the Inhibiting Factors in the Implementation of Collecting Regional Levies in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency. (3) What are the Efforts in Implementing Regional Retribution Collectors in the Sector of Waste and Cleanliness Based on Regional Regulation Number 15 of 2011 Indragiri Hilir Regency
 This research method uses empirical/sociological legal research, the nature of this research is descriptive, that is, it provides a clear picture.
 It can be concluded that (1) Implementation of Collection of Regional Levies in the Sector of Waste and Cleanliness Based on Regional Regulation No. 15 of 2011 Indragiri Hilir Regency begins with collecting data and mandatory registration of user fees clearly and correctly and collecting using SKRD which is carried out once a month turns into two times in one month. month. (2) Inhibiting factors in this implementation can be seen from the lack of supervision, factors from the law itself, law enforcement factors, facilities and facilities and community factors. (3) Efforts are made by increasing the supervision carried out by DLHK together with Bapenda, issuing regulations further implementing regulations as a basis for implementing additional regulations, involving Satpol PP who act as regional regulations enforcers and the formation of PPNS as part of investigators who are authorized to take action on cases of regional regulations violations committed by retribution obligations that do not implement regulations.
 
 

DAMPAK RETRIBUSI DAERAH, PERAN SISTEM INFORMASI AKUNTANSI PADA PENDAPATAN ASLI DAERAH DI ERA PANDEMI COVID-19

This study aims to examine the effect of regional levies and the use of accounting information systems on Regional Original Income during the Covid 19 pandemic. This research was conducted on the Musi Banyuasin Regional Government using a purposive sampling technique, namely selecting the OPD that collects regional retribution. Respondents in this study were the State Civil Apparatus in the accounting sub-section 23 people and 23 people in informatics. Data was collected by sending questionnaires directly to respondents. Data analysis was performed using Structural Equation Modeling (SEM) with Smart PLS 3.0. The results showed that the regional retribution did not have a significant effect on increasing PAD, but the accounting information system had a significant effect on increasing the local revenue of Musi Banyuasin Regency. The results of this study contribute to the government in increasing PAD can be done by utilizing accounting information systems

Moderating Influence That Islamic Law Intensity Of Causal Relationship Between Regional Economic Growth And Determinant: Study Empiricalon District / City In The Province Nanggroe Aceh Darussalam (Nad)


 Policy of the Government of the Republic of Indonesia to grant special autonomy to the Provincial Government of Nangroe Aceh Darussalam (NAD) through the concept of asymmetric decentralization accompanied by the issuance of a law on the implementation of Islamic Sharia in a kaffah manner, opening opportunities for the government and the people of NAD Province to increase the pace of development economy based on faith and piety to Allah SWT. How the impact of the implementation of these policies on regional economic growth in the Province of NAD has not been widely studied. The purpose of this dissertation is to analyze the causal relationship between regional economic growth and its determinants and to analyze the moderating role of the intensity of the application of Islamic law on the causal relationship. The target population is districts/cities in NAD Province and the sample consists of 23 units of analysis (5 cities and 18 districts). Secondary data on a ratio scale to measure research variables, namely HDI, technology investment, population, regional development expenditure, intensity of the application of Islamic Sharia, and regional economic growth for the 2010 - 2019 period, sourced from the Central Statistics Agency and the Regional Office of the Ministry of Religion of NAD Province. The data analysis technique used descriptive statistics and panel data regression analysis to test 10 research hypotheses. The results show that simultaneously capital, HDI, technology investment, population, and regional development expenditures have a very large influence on regional economic growth in NAD Province. Partially, capital, technology investment, population, and regional development expenditure are the determinants of regional economic growth in NAD Province. The four determinant variables have an effect on increasing regional economic growth. Regencies/cities that have large capital, moderate and innovative technology investment accompanied by a high population, and are supported by adequate regional development expenditures, have an impact on high economic growth in NAD Province. The intensity of the application of Islamic law moderates the causal relationship between capital, technology investment and population on regional economic growth, while the intensity of the application of Islamic law has not shown a significant role in moderating the causal relationship between the human development index and regional development expenditures on regional economic growth. This indicates that the intensity of the application of Islamic Sharia in the province of Aceh has given a significant role to all sectors in increasing regional economic growth. further research is suggested to use Economic Well Being Theory and include fiscal and regional retribution variables, education and ICT readiness index and electronic-based service system index.

Fiscal Illusion and Asymmetric Response of Regional Financial Performance

Purpose of this research is to prove whether there is a fiscal illusion in the regional financial performance of districts/cities in West Papua and to capture asymmetric response of regional spending. Period in this research from 2010-2019 in West Papua Province which consists of nine districts/cities considering the availability of data, data sources from the Central Statistics Agency (BPS) and the Ministry of Finance (KEMENKEU) Dependent variable is regional financial performance as measured by regional spending and independent variable consists of general allocation funds, special autonomy funds, regional gross domestic product, population, local taxes, local retribution and dummy variables. Analysis methods is panel data regression fixed effect approach, fiscal illusion detection refers to the model developed by Borcherding and Deacon, and response asymmetry refers to the Gennari and Messina model. Findings/Originality: Proving the existence of fiscal illusions and asymmetry responses in a panel data model, results show that there are fiscal illusions in the regional financial performance of districts/cities in West Papua Province as seen from the negative and significant correlation of regional spending with local taxes. There is an asymmetrical response to regional spending in increasing the balancing fund, seen from the negative and significant dummy variable value in the model.

Arrangement of Street Vendors (PKL) In Providing Contribution to Regional Income (PAD) Mataram City

This research on Street Vendors (PKL) aims to explain the policies of the Mataram City Government in structuring street vendors while at the same time identifying whether the arrangement of street vendors can contribute to Mataram City's Original Regional Income (PAD). This type of research is a descriptive quantitative evaluative research that uses field data as primary data through a regulatory approach and the legal basis in force in the Mataram City Government. The results of the study show that the arrangement of street vendors in the city of Mataram still cannot run effectively because there is still no regulation that should be followed up on by Regional Regulation Number 5 of 2010 along with the Mayor of Mataram Regulation Number 56 of 2017 concerning Instructions for the Implementation of Regional Regulation of Mataram City Number 10 of 2015 about street vendors, namely the zoning arrangement of street vendors. From a simple calculation carried out by the researcher, the potential PAD that is likely to be obtained from the business activities of street vendors is Rp. 4,026,000,000 (Four Billion Twenty-Six Million) collected on the basis of a business service levy due to the use of government-owned land in accordance with the Mataram City Regional Regulation Number 4 of 2017 concerning Amendments to Regional Regulation Number 16 of 2011 concerning Business Service Retribution. This value, if measured by its contribution to the percentage of the realization value of regional retribution in 2019, can be categorized in the "Medium" criteria, while when viewed from its contribution to the percentage of business service levies, it can increase up to 392.92% or the "Very High" category. So the researchers suggest accelerating the determination of the legality of determining the Mataram Mayor's Decree regarding the zoning of street vendors so that the potential for retribution on street vendors' activities on government land can be collected and can contribute to increasing Mataram City PAD.

PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA PEMERINTAH KOTA BALIKPAPAN

This research aims to analyze the influence of Regional Taxes, Regional Retribution, and Special Allocation Funds toward of Capital Expenditure at City Government of Balikpapan. Data Analyse method that used in this research are Multiple Linier Regression Analyse (correlation coeficient, determination coeficient, simultaneous test/F test, and partial test/t test). Accumulatively, coeficient correlation (R)= 0,733 so that it can be said that the independent variables toward dependent variable in this research can giving the strength correlation. Result of determination coefficient (R2)= 0,261 it can be said the independent variables can be explain the dependent variable of equal to 26,1% only. While the rest equal to 73,9% explained by other variable from outside model. The result of simultaneous test could be explained: variables of Regional Taxes, Regional Retribution, and Special Allocation Funds simultaneously have no effect on the Capital Expenditure variable. The result of significantion test could be explained:(1) Regional Taxes variable have no effect on the Capital Expenditure variable;(2) Regional Retribution variable have no effect on the Capital Expenditure variable; and (3) Special Allocation Funds variable have no effect on the Capital Expenditure variable.

Efektivitas Pelaksanaan Pengawasan Metrologi Legal Terhadap Peningkatan Retribusi Daerah di Kota Tanjungpinang

Law Number 23 of 2014 concerning Regional Government has given authority to City Regional Governments to carry out government affairs in the trade sector, namely implementation of calibration, re-analysis, and supervision of legal metrology in sub-affairs in the field of consumer protection.As an autonomous region, the Regional Government of Tanjungpinang City in order to be able to run its government must be supported by sources of regional income, one of which is Regional Retribution which is the original regional income. BDKT calibration, re-analysis and observation services are one of the regional levies collected by the Tanjungpinang City Government. As for the focus of the problems raised in this study are, how is the implementation of legal metrology supervision in Tanjungpinang City, what are the obstacles faced by the Tanjungpinang City Government in implementing legal metrology supervision and collecting curated and recalculated service fees, and what are the solutions to implementation legal metrology supervision in an effort to increase user fees in Tanjungpinang City. From the results of the research conducted, it was found that in order to encourage the implementation of optimal legal metrology supervision, the Regional Government of Tanjungpinang City must meet the factors in the form of the availability of appropriate regulations, as well as the availability of competent human resources in the field of legal metrology so that with the implementation of proper legal metrology supervision, then it will directly provide support to the local government in terms of increasing the amount of local fees that will be used to improve the welfare of the people of Tanjungpinang City

KONTRIBUSI PENERIMAAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ACEH TENGAH (2013-2017)

Abstract This research aims to find out how much the contribution of the local levy to the income revenue of Central Aceh district. By using regional retribution variables and income revenue regions. The method used in the study is a quantitative descriptive method by using secondary data from 2013 to 2017 . Results showed that the contribution of regional retribution to the PAD Aceh Central is very positive even though it is relatively small. But However the contributions can still be improved as the improvement of the community's economic development. The biggest contribution was seen in 2013 by 9.51 percent. Furthermore, the contribution was continuing to decline until the year 2017 , where it contributed to 3.43 percent. This contribution is relatively low compared to the target of the regional levy of 2017 which is 6.91 percent or 12 billion, where it s only achieved 5.5 billion. The Government for the future is expected to socialize the importance of regional retribution and also continuously control the system of retribution Keywords: Regional Retribution, Regional Original Revenue and regional autonomy

ANALYSIS ON THE IMPOSITION OF ONLINE REKLAME TAX ACCORDING TO LAW NUMBER 28 OF 2009

This research about the imposition of online billboard tax as reviewed from article 49 of law number 28 of 2009 concerning regional taxes and regional retribution. The research discusses tax imposition arrangements tax-based advertisements online on the Internet and social media as well as the legal implications of not being regulated as the basis for tax-based advertisements online the internet and social media. Because there are differences in tax treatment between the implementation of conventional advertisements with the based advertisements online. Conventional advertisements are taxed in accordance with the Regional Tax and Retribution Law. However, unlike the case with the advertisement on the internet and social media. This research uses normative juridical research. The approaches that are using are statute approach and conceptual approach. By using this approach can find online advertisements tax imposition arrangements tax based advertisements online on the Internet and social media as well as the legal implications of not being regulated the basis for tax based advertisements online the internet and social media. Based on this research of results, there are several provisions such as the Law on General Provisions and Tax Procedures, Act Income Tax and also the act of Value Added tax. However, conceptually, it is still unable to reach in detail the implementation of the tax based advertisements online. So that a legal vacuum, legal uncertainty in tax imposition and the gap in the value of justice in tax imposition. Based on this, it should be the Government strengthening the Laws and Regulations relating to Taxation. Then, collaborate with other government agencies in the field of communication and information technology. There is a need for a special provision that can accommodate the imposition of this online-based advertisement tax which is carried out through social media and the internet.

Analisis Potensi Pendapatan Asli Daerah (PAD) Melalui Pajak Bumi dan Bangunan Berdasarkan Kawasan di Kabupaten Barito Kuala

This study was conducted to (1) Analyze the potential of PBB-P2 and (2) factors that are obstacles in the PBB-P2 based in the Barito Kuala area. This research sample uses (1) Sampling Area with the lowest PBB-P2 realization in Bakumpai and Kuripan Districts and the highest PBB-P2 realization, namely Alalak and Marabahan Districts, (2) Using purposive sampling with the informant is the Head of the Regional Tax and Retribution Management Agency Barito Kuala Regency and Section Chief. Data analysis uses a calculation of the percentage comparison of potential and realization of PBB-P2. This study proves that the greatest potential of PBB-P2 is located in Alalak District and Marabahan District, while the lowest potential is in Bakumpai and Kuripan Districts. The inhibiting factors are (1) the limitations and capabilities of human resources; (2) : social, economic conditions of the community; and (3): number of taxpayers and living conditions

THE EFFECT OF REGIONAL TAX REVENUE AND REGIONAL RETRIBUTION ON INCREASING REGIONAL ORIGINAL INCOME (A Case Study at the Seruyan District Financial and Asset Management Revenue Service)

The purpose of this study is to find out how much the amount ofRegional Taxes, Regional Levies and Regional Original Revenue (PAD)of Seruyan Regency in 2015-2019, as well as knowing the effect ofRegional Taxes and Regional Levies on Regional Original Income (PAD)both simultaneously and partially. The population in this study is theSeruyan Regency APBD Realization Report for the 2015-2019 fiscal year.The sample technique used in this research is judgment sampling. Theanalysis technique used in this research is descriptive statistical analysisand multiple regression. Based on the data analysis, information isobtained that the amount of Original Regional Revenue in 2015, 2016 and2019 has decreased, while in 2017 and 2018, Regional Original Incomehas increased, this indicates that the original Regional Revenue data isgrouped or does not vary.Keywords: Local Taxes, Regional Retributions, Local Revenue

Analisis Pengendalian Intern Penerimaan Pajak Bumi Dan Bangunan Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan

This study aims to determine whether the internal control of land and building tax receipts at the Medan City Regional Tax and Retribution Management Agency has been implemented properly. The author conducted research using descriptive methods. The type of data collected is qualitative data, in which the data sources used are primary data and secondary data and data collection techniques are documentation and interviews with staff of Medan City Regional Tax and Retribution Management Agency in the field of land and building tax. Based on the results of the analysis of this research, it can be seen that the internal control of land and building tax revenue has not been implemented properly because there are still multiple duties on employees and monitoring in collecting taxes has not fully carried out direct monitoring of taxpayers so that many personal or corporate taxpayers are still does not carry out its obligation to pay the PBB. With the inadequate internal control principle, the revenue from land and building tax has not been realized.

ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI DI INDONESIA

This study aims to examine the effect of partially balanced funds, local tax revenues and regional expenditure on the financial performance of local governments in the Indonesian province. This study was conducted at the Directorate General of Fiscal Balance (DJPK) Ministry of Finance in the period 2012-2018 through the official website www.djpk.kemenkeu.go.id. Regional financial performance is measured using the ratio of fiscal decentralization by comparing the Original Regional Revenue and Total Revenue, while the balancing fund, Regional Tax Revenue and Regional expenditure are calculated based on each of the realization of these variables. The population used in this study is all provinces in Indonesia during the 2012-2018 period as many as 34 provinces. Sampling uses the Purposive Sampling method with the criteria of the provincial government which has an official website of the local government and which publishes the Budget Realization Report (LRA) so that a sample of 14 provinces is obtained over a 7-year period. The results showed that simultaneous balancing funds, local tax revenues, and regional spending affect the financial performance of provincial government in Indonesia. Whereas partially shows that regional tax revenue and regional expenditure affect the financial performance of the provincial government in Indonesia while the balance fund does not affect the financial performance of the provincial government in Indonesia. Future studies can develop the results of this study by adding other variables such as regional retribution, size and wealth, and can replace financial performance measurements with efficiency ratios or regional independence ratios

Analisis Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Lombok Utara

This study aims to determine the level of growth, effectiveness, contribution, and prediction of revenue (PAD) in North Lombok Regency. The data collection technique uses documentation, namely data on regional retribution and PAD for the years 2014-2019. Data analysis using descriptive analysis. The results show that the growth of regional retribution has increased in 2014 and 2015 by 76.3 percent and 72 percent, respectively. Meanwhile, in 2016-2019, the realization of regional retribution decreased by 56.4 percent, 9 percent, 4.7 percent and 55.3 percent respectively. The level of effectiveness of the collection of regional retribution in 2014 was 114.4 percent (very effective). Meanwhile, in 2015 and 2016, respectively 89.1 percent and 88.2 percent (less effective). And in 2017, 2018 and 2019 respectively 66.9 percent, 74 percent and 39.9 percent or included in the ineffective category. The contribution of regional retribution to PAD in 2014-2019 was 16.82 percent (not good), 22.83 percent (good enough), 7.88 percent, 6.16 percent, 6.76 percent and 2.69 percent respectively (not very good). The prediction of regional retribution for 2020-2022 is obtained by an average revenue for three years, namely IDR 19,474,844,122 or there will be an average increase of 33 percent per year. Meanwhile, the PAD prediction obtained an average revenue of IDR 342,948,257,802 or there will be an average increase of 33 percent per year.

The Role of Governor as Vice of Central Government in Regional Regulatory Oversight Regional Tax & Regional Retribution

This study aims to discuss and analyze the role of the Governor as the Representative of the Central Government in the supervision of Regional Regulations on Regional Taxes and Levies in accordance with Act No. 23 of 2014 concerning Regional Government. The research method uses normative juridical. The results show that the mechanism carried out by the Governor as the Representative of the Central Government is the supervision of Regency Regional Regulations concerning Regional Taxes and Regional Retributions according to Act No. 23 of 2014 which prioritizes the evaluation aspects of the draft District/City Regional Regulations concerning Regional Taxes and Regional Levies before obtaining approval .

Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah

Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system.
 Keyword : legal dynamics, taxation, regional taxes and regional distribution

Dasar Hukum Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Di Badan Pengelolaan Keuangan Dan Pendapatan Daerah (BPKPD) Kabupaten Buleleng

This study aims to analyze the legal basis for the acquisition of land and building rights fees in Buleleng Regency. This research is a type of legal research with empirical juridical studies because this research deals with data. This research took place in Singaraja City, especially in the Regional Government Financial Management Agency (BPKPD) Buleleng Regency. Data were collected using observation and interview methods. The data analysis was conducted in a descriptive qualitative manner. Based on the results of the analysis, the legal basis for the Acquisition Fee for Land and Building Rights is relevant to the Regulation of the Minister of Finance, the collection of Fees for Acquisition of Land and Building Rights (BPHTB) is entirely carried out by the regions, this is due to policies on objects, subjects, rates, and tax bases fully stipulated by the Regional Government and adapted to the conditions and objectives of regional development. This policy is adjusted to the Regional Regulation of Buleleng Regency Number 1 of 2011 concerning Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions for the regulation of the imposition of local taxes on Fees for Acquiring Rights on Land and Buildings (BPHTB).

Analisa Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018)

The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018
 Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue.
 
 Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution