Regional Retribution Research Articles

STRATEGI PENINGKATAN PENDAPATAN RETRIBUSI DAERAH DI KOTA KENDARI

One source of local revenue that has the potential to be developed to support regional fiscal capacity is revenue from regional levies. The purpose of this writing is to find out the strategy for increasing regional retribution revenue in Kendari City, Southeast Sulawesi Province. The results of the study found that the intensification strategy through improving the quality of public services and reforming the collection system, improving the quality of management staff, using technology, and increasing supervision, as well as the extensification strategy through updating rules, creating new regulations and establishing new sources of fees as well as increasing citizen awareness in Paying user fees is a strategy of the Kendari City government in an effort to increase local revenue.

Regional Economic Growth in View of the Factors Affecting Regional Levies

ABSTRACT In an economic area such as Jabodetabekjur, these areas interact with each other, both in terms of the movement of production factors and the exchange of commodities. Spatial disparities between regions can occur due to disparities in productivity levels between regions triggered by the misery of concentration or concentration of economic activities. As a result, economic growth arises that is not parallel between regions within one region. The gap in economic growth between regions in the Greater Jakarta area can be seen in the following table. The research model is formulated recursively in a tiered regression analysis used to study the Cobb-Douglas linear function from panel data through the EViews-10 application. The results of the analysis show that: The results show that per capita income, population, and regional investment simultaneously have a significant effect on retribution area. The JABODETABEK government needs to pay attention to the conditions that occur, especially those related to the quality of per capita income, population, and regional investment in the JABODETABEK area because these three variables have a close relationship with economic growth and are a source of economic growth in regional retribution to promote regional development. The research is expected to provide input for the JABODETABEK Government in implementing regional financial management to further increase regional fees.

Analysis of the Effect of Regional Taxes and Regional Levies on Increasing Regional Original Revenues of North Sumatra for 2016-2021

This study aims to determine the effect of local taxes and regional levies on local revenue in North Sumatra. The population in this study is the entire data on local taxes, regional levies, and local revenue in North Sumatra. The research sample is data on local taxes, regional levies, and local revenue in North Sumatra from 2016 to 2021, namely for seven years. Data collection technique is documentation. Data analysis was carried out using multiple linear regression analysis, the data obtained was classified, tabulated and processed using Eviews Version 12. The results showed that local tax variables had a significant effect on regional original income in North Sumatra, while regional retribution variables had no significant effect on regional original income. in North Sumatra.

Analisis Pendapatan Asli Daerah (PAD) Kabupaten Kutai Kartanegara

The Growth of Types of Income in Regional Taxes, Regional Retributions, Results of Separated Regional Wealth Management, and Other Legitimate Regional Original Revenues to Regional Original Revenues of Kutai Kartanegara Regency and (2) Quadrant Classification (Contribution and Growth) of Respectively Each Type of Income in Regional Taxes, Regional Levies, Separated Wealth Management Results, and Other Legitimate Regional Original Revenues Against Regional Original Income of Kutai Kartanegara Regency according to Klassen Typology. In this study, the research sources used secondary data from 2018-2021 obtained from: (1) Regional Financial and Asset Management Agency (BPKAD), and (2) Regional Revenue Agency (Bapenda) Kutai Kartanegara Regency. To analyze the secondary data, the Klassen Contribution, Growth and Typology analysis tools were used for each type of Regional Original Income of Kutai Kartanegara Regency to the total. The results of the analysis show that: (1) Based on the Contribution Analysis, Other Legitimate Regional Original Income is the type or source of revenue with the highest contribution to the total Regional Original Income during 2018-2021. (2) Based on the Growth Analysis, Regional Levies are the type or source of Regional Original Revenue with the highest growth during 2018-2021. (3) Based on Klassen's Typology Analysis, only Other PAD is able to provide opportunities to increase the total Regional Original Income of Kutai Kartanegara Regency during 2018-2021.

Pengembangan Sistem Informasi Terintegrasi Pada Pelaporan Rekam Medis, Retribusi Daerah dan Kinerja Pegawai di UPTD Pusat Kesehatan Hewan Kota Pangkalpinang

Data integration is necessary to facilitate the processing of reporting but there are still many local government agencies that have not implemented integrated information systems so that in the management of reports is done repeatedly and takes a very long time. Medical record data relates to regional retribution data and employee performance data; therefore, it is necessary that information systems integrate the data so that reporting processing is easier. Data relation between medical records and regional retribution services, there are as many as twelve types of services and relation of medical record data with employee performance, namely on reporting the implementation of activities carried out by veterinary medical officers on animal examination and treatment. In the development of information systems using prototype methods to create the system entry interaction and feedback from the system user to the information system developed to suit the user's needs. The results of evaluation with technology acceptance models obtained above 80% of users feel the ease, benefit, and acceptance of this information system according to the needs of the user.

ANALISIS PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA BAGI HASIL PAJAK, FLYPAPER EFFECT TERHADAP KAPASITAS FISKAL DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA

Increasing local government PAD needs to pay attention to posts that are the main regional revenues. This is to increase Fiscal Capacity in realizing regional independence. This study aims to determine the effect of Regional Tax (PD), Regional Retribution (RD), Revenue Sharing Tax Revenue (DBHP) and Flypaper effect (FE) on Fiscal Capacity (KF). This study uses quantitative analysis techniques, and the population of this study is the Special Region of Yogyakarta while the sampling technique chosen is purposive sampling with a research sample of 5 districts/cities in the province of DIY. The data that has been collected was analyzed using data analysis which first tested the classical assumptions before testing the hypothesis. Hypothesis testing in this study using multiple regression analysis with t test, f test, and the coefficient of determination. The results of this study indicate that Local Tax (PD) has a significant negative effect, Regional Retribution (RD) has a significant positive effect, and the Flypaper effect (FE) has a significant negative effect on Fiscal Capacity (KF). Meanwhile, the Tax Revenue Sharing Fund (DBHP) has no significant effect on Fiscal Capacity (KF).

The Analysis of Regional Income on Economic Growth Lampung Province

Purpose: The important indicators in economic growth are financial performance and regional finance. This study aims to provide empirical evidence of the role of regional income and financial performance on economic growth, and economic growth as an indicator of community welfare in an area.
 Design/methodology/approach: This study uses panel data analysis to test the regression model.
 Findings: The findings reveal that regional income and economic performance on economic growth have an influence on the level of community welfare in Lampung Province, but the evidence proves that regional levies are not significant on community welfare.
 Practical implications: This study also provides evidence that the regional retribution is not significant, so that the regional retribution has a value that has not been able to improve welfare in the of Lampung province.
 Paper type: Research article

Legalitas Retribusi Angkutan Laut Speed Boat Letti-Moa dan Lakor-Moa oleh Pemerintah Daerah Kabupaten Maluku Barat Daya

People has the right to receive services in the field of sea transportation, protection and legal certainty in accordance with applicable laws and regulations, so that the Regional Government stipulates Regional Regulation of Southwest Maluku Regency Number 7 of 2013 concerning Regional Retribution. This research used normative legal research. The results showed that Articles 87 to 92 of the Regional Regulation of Southwest Maluku Regency Number 7 of 2013 concerning Regional Retribution regulate Port Service Retribution and the party collecting the Levy that port service users must be provided with strong and sustainable services. The Levy against Speed Boad Owners of the Letti – Moa and Lakor – Moa routes is not facilitated with facilities and infrastructure in accordance with national shipping standards, resulting in harm to the community. The imposition of Speed Boad transportation service rates set by Speed Boat owners is not based on the provisions of valid laws and regulations. In terms of regional revenue, the authority to collect levies carried out by KPLP is contrary to Regional Regulations of Southwest Maluku Regency Number 7 of 2013 concerning Regional Retribution.

Mengapa Pendapatan Asli Daerah (PAD) Kabupaten/Kota Relatif Rendah?

The goal of this researchis determine the contribution of GRDP, Population, Retribution and Taxes to PAD. The analytical method used is panel data regression with classical assumption testing. The outcome of the multicollinearity test is, there is no multicollinearity variables in the model. The results of the heteroscedasticity test as a whole are independent variables in the regression model free from heteroscedasticity problems. Results of autocorrelation test show that regression model value does not contain autocorrelation. Based on the results of the GRDP Regression test, Population, Taxes and Regional Retribution have a positive and significant influence on Regional Income. Based on the results of the F test there is a significant effect between all variables simultaneously on (Y). While the outcome of the t-test show that GDP, taxes and regional retribution have a significant effect on PAD. While the population has no significant effect.

Analisis Kontribusi Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan (PBB-P2) Pada Pendapatan Asli Daerah Nagan Raya

An area is able to explore sources of Regional Original Income. whether it comes from regional fees, regional retributions, the results of wealth management having separate areas and other legitimate regional original income can be seen in Regional Original Income (PAD). Taxes are people's contributions to the state treasury, based on regulations that can be applied without obtaining mutual benefits, and taxes are used to pay general expenses. This type of research is descriptive quantitative research. The tax that is replaced from the central contribution to the regional contribution only represents PBB-P2 in the rural and urban sectors (P2). Meanwhile PBB-P2 in the fields of forestry, rice fields and investigations (P3) continues to be the central contribution. The PBB-P2 transition has been carried out since 2011. The purpose of the PBB-P2 transfer is to strengthen the local tax authority in the Regency or City. The data collection techniques used in this study are primary data and secondary data. Data analysis uses data provided from the Nagan Raya Revenue Sector BPKD office related to Land and Building Taxes and Regional Original Income in Nagan Raya. The results of the analysis of the acquisition of land and building taxes, the Nagan Raya Regional Revenue Sector have succeeded in realizing the building land tax in accordance with the target or even increasing than the target land tax that has been set.

Pengaruh Pendapatan Asli Daerah (PAD) terhadap Belanja Daerah Pemerintah Kota Balikpapan Tahun 2016-2020

This study aims to examine and analyze the effect of local revenue (pad) on the local government expenditure of the Balikpapan City Government in 2016-2020. The population of the Balikpapan City Government APBD Realization Report 2016-2020 sourced from the Balikpapan City Financial and Asset Management Agency (BPKAD). This type of research uses descriptive analysis, this research was conducted by testing descriptive hypotheses. The results of this study indicate that Regional Taxes have no significant effect on Regional Expenditures, Regional Retributions have a significant effect on Regional Expenditures, the results of Separated Regional Wealth Management have no significant effect on Regional Expenditures, and Legitimate Regional Original Income has a significant effect on Regional Expenditures in the Balikpapan City Government.

PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SUMBAWA

The aims of this study are: (1) to determine the effect of local taxes on Regional Income (PAD) in Sumbawa Regency; (2) to determine the effect of regional retribution on Regional Income (PAD) in Sumbawa Regency; and (3) to find out the effect of regional taxes and levies together on Regional Income (PAD) in Sumbawa Regency in 2017-2021. This research is an associative research. The analytical tool used in this study is multiple linear regression model analysis with the least squares estimation method (OLS). Based on the results of the analysis that has been carried out, it can be concluded that: (1) local taxes have a positive and significant effect on the one-sided test with a degree of confidence of 0.05% on Regional Income (PAD) in Sumbawa Regency during the period 2017-2021; (2) regional retribution has a positive and significant effect on the one-sided test with a degree of confidence of 0.05% on Regional Income (PAD) in Sumbawa Regency during the period 2017-2021; (3) regional taxes and levies together have a positive and significant effect on the one-sided test with a degree of confidence of 0.05% on Regional Income (PAD) in Sumbawa Regency during the period 2017-2021.

PERANAN APBD SEBAGAI ALAT UKUR KEMANDARIAN DAN KEMAMPUAN KEUANGAN KOTA MOJOKERTO TAHUN 2019

The Regional Revenue and Expenditure Budget (APBD) is the annual financial plan of regional governments in Indonesia which is approved by the Regional People's Representative Council, which contains income plans and expenditure plans during the working year. The development of the 2019 Mojokerto City Budget is good, experiencing an average increase starting from 2017 – 2019 in the Revenue budget of 6.64% and the Regional Budget of 3.97%. Expenditure Budget is 7.37%, Net Financing is 122.70% and SILPA is 208.22%, and Surplus is 13.16%.
 To measure the independence and financial capacity of the city of Mojokerto, there are several financial indicators used, namely 1) the Financial Effectiveness Ratio of the Autonomous Region is the Financial Effectiveness Ratio of the autonomous region, 2) Contribution of PAD to APBD, 3) Productivity/Contribution of Taxes and Levies to PAD, 4 ) PAD Growth Rate, 5) Regional Financial Independence Ratio, 6) Trend of Autonomous Regional Financial Independence 7) Fiscal Capacity Map for 2017-2019, 8) Regional Financial Capability and 9) Assessing Performance of Each Type of Tax/Retribution.
 From the results of the discussion, the prospect of Mojokerto City Regional Finance. Realization for PAD is very effective with the contribution of PAD to the APBD being moderate, apparently followed by PAD growth is also moderate, from this condition the regional financial capacity is in the "low" category, amounting to Rp. 254.77 billion below Rp. 300 billion. and the pattern of the relationship is “consultative”. In addition, the trend of low regional financial independence is indicated by the financial performance of the "prime" category of regional tax revenues, and "underdeveloped" regional retribution income.

The Influence of COVID-19 and Other Determinants on Bogor City’s Local Revenue

One manifestation of the successful implementation of regional autonomy is marked by the existence of regional independence in generating funds obtained from the maximum utilization of regional potential which is called Local Revenue (PAD). The high realization of PAD reflects the large capacity of the region to finance government and development. This study aims to analyze the growth of PAD annually, the level of income contribution of PAD compilers, effectiveness, and influence of COVID-19 and other determinants on PAD. The method used is descriptive analysis, contribution, effectiveness, and multiple linear regression with dummy variable. The object under study is Bogor City, using annual and monthly time series data for the January-December 2018-2021 period. The results of this study indicate that PAD is influenced negatively by Population (JP), PAD is influenced positively by the Local Tax (PD), Inflation (IN), and Other Legitimate Local Revenue (LLPADS). While PAD is not influenced by the Regional Retribution (RD), Results of Separated Regional Wealth Management (HPKDD), Entertainment Tax (PHi), Number of Hotel Business Units (JHo), and COVID-19.

Pengaruh Pajak dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) di Provinsi Sumatera Utara

The purposetof this study is to find out how much influence regional taxes and levies have on regional original income, especially in the province of North Sumatra, considering that regional taxes and levies are stated as a very crucial source of regional original income in the administration of local government. The acquisition of regional taxes and regional retributions is intended to increase the main regional income, which is used in carrying out regional autonomy, theoretically, it is expected to be able and responsible for real. The method used in this research is descriptive qualitative. The conclusion of this study is that both local taxes and local levies are closely related, although in this case local taxes have a more significant effect on local revenue compared to local levies. The suggestion in this research is that it is hoped that the next author will add variables or research with new methods or techniques. Furthermore, to the government, to be wiser in collecting taxes, look for solutive solutions in order to overcome the problem of taxpayers who do not pay their taxes considering that every year local tax revenues are decreasing.
 Keywords: Local Tax, Local Revenue, Regional Retribution

The Effect Of Local Taxes And Regional Retributions On Financial Performance Of Local Governments In The Order Of Improving Community Welfare In North Sumatra Province

The Effect Of Local Taxes And Regional Retributions On Financial Performance Of Local Governments In The Order Of Improving Community Welfare In North Sumatra Province

The Effect Of Local Taxes And Regional Retributions On Financial Performance Of Local Governments In The Order Of Improving Community Welfare In North Sumatra Province

Local government financial performance is managed through local financial management. Regional financial management is the organization and management of existing resources or wealth in an area to achieve the desired goals of the area. The ability of the regions to achieve these goals is called the performance of local governments. In connection with the effectiveness of regional autonomy, the performance of regional governments in regional finance is highly required to finance regional activities through extracting regional original wealth. The problem is the low level of local taxes and regional levies, causing fluctuations in the financial performance of local governments which have an impact on the welfare of the people in North Sumatra Province. Analysis method This research is a simple regression analysis model using the eviews data processing tool. The use of regression analysis method in testing the hypothesis, first tested whether the model meets the classical assumptions or not. Classical assumption test consists of normality test, heteroscedasticity test, multicollinearity test and autocorrelation test, with panel data analysis, namely Ordinary Least Square (OLS), Fixed Effect Model (FEM) and Random Effect Model (REM).The results of the study have a significant influenceregional taxes and regional levies on the financial performance of local governments in order to improve the welfare of the people in the province of Sumatra North.

Pengaruh Pendapatan Asli Daerah dan Distribusi Daerah Terhadap Belanja Daerah Di Kabupaten/Kota Sumatera Utara

The purpose of this study 1) To determine the effect of receipt of Local Own Revenue on increasing Regional Expenditure in the Regency/City of North Sumatra. 2) To determine the effect of receiving regional levies on increasing regional balances of North Sumatra Province. In this study the method of data analysis used by the author in analyzing the problems that exist in this study is to use quantitative methods. The type of data used in this study is secondary data, namely data in the form of figures contained in the APBD Realization report for districts/cities in North Sumatra for the 2018 to 2020 Fiscal Year and data related to research. From the results of this study it is known that Regional Own Revenue does not have a positive effect on regional spending while Regional Retribution has a positive effect on regional spending.

Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah

The purpose of this study was to find out whether there has been a development in the contribution of local taxes and regional levies to district/city governments in North Sumatra Province for the 2018 to 2020 fiscal years. The type of research used is quantitative and was carried out in district/city governments in North Sumatra province. The data collection technique used was purposive sampling. The data analysis technique used is contribution analysis to determine the contribution of local taxes and regional levies. In addition to data collection in this case, the researcher obtained research data from the Districts in Figures where the data is available at the Central Bureau of Statistics. The results of the analysis show that regional tax revenues and regional levies in each Regency/City experience an increase in income every year. In the top 5 highest local tax revenues and regional levies in all North Sumatra Regencies/Cities in 2018-2021, there is a decrease in the percentage of regional tax contributions and regional levies to regional original revenues in each Regency/City. This is considered reasonable because the revenue in each regional tax and regional retribution has increased every year, followed by an increase in original regional income in all Regencies/Cities, so that the percentage of contributions seems to be decreasing every year.

Analisis Kontribusi Pajak dan Retribusi Terhadap Pendapatan Asli Daerah

Regional taxes and regional levies are the two components of the most dominant source of income for Regional Original Revenue (PAD) which are useful for financing the administration of regional governments to carry out broad regional autonomy in a good, real and responsible manner. This study aims to determine the contribution of local taxes and local levies to (PAD) Kendari city. The data used is the report on the realization of the budget for the 2018-2020 fiscal year. Data analysis using Contribution percentage analysis, Contribution Level Analysis and Growth. The results of this study show that local revenue is very dependent on local tax revenues and regional levies with a large percentage of local taxes on PAD in 2018 of 58.61%, the percentage of regional retribution on PAD of 11.94%. In 2019, the percentage of local taxes to PAD was 55.55%, the percentage of regional levies to PAD was 11.12%. In 2020 the percentage of local taxes to PAD is 52.68%, the percentage of regional levies to PAD is 8.01%. From this explanation, it is stated that the contribution of taxes to Regional Original Income (PAD) is greater than the regional levies.