Regional Revenue Research Articles

Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara

In the current era where everything can be done using technology, including paying vehicle tax, the E-Samsat online application is expected to increase Regional Original Income in North Sulawesi Province. Therefore, I want to know the effectiveness of implementing E-Samsat in the community environment in the Regional Revenue Agency of North Sulawesi Province. This type of research is descriptive qualitative. The results of the research show that there is an increase in the target and realization of Motor Vehicle Tax revenue in 2020-2022, but it decreases in 2023. Judging from the data on Motor Vehicle Tax revenue through the E-Samsat based online application in 2020-2022 there is also an increase, and the same Just as target and realization data will decline in 2023, revenue via E-Samsat will also experience a decline in the number of people paying vehicle tax. However, according to the effectiveness ratio criteria determined by the Ministry of Home Affairs through Minister of Home Affairs Decree No. 690,900,327 concerning Guidelines for Financial Performance Assessment, the total amount of target data and realization of Motor Vehicle Tax revenue is included in the effective category. One of the factors that has not achieved the target and realization of Motor Vehicle Tax revenue is the lack of equitable outreach to all regions. Therefore, the Government, through the Regional Revenue Agency of North Sulawesi Province, must provide more extensive outreach or outreach to the community directly.

Implementasi Disiplin Kerja dan Motivasi Kerja Pegawai pada Pusat Pengelolaan Pendapatan Daerah Wilayah Kabupaten Karawang

The aim of this research is to determine and analyze work discipline and work motivation at the Regional Revenue Management Center of Karawang Regency. This research method uses qualitative methods with descriptive explanations. The data analysis techniques in this research are collecting information, reducing data, and drawing conclusions. The results of the research prove that there are still many employees who are still late when they are absent due to a lot of work, so those who are absent from going home through the application are forgotten and the application does not yet have a notification feature. Enforcing discipline is an effort to improve employee performance. Meanwhile, the motivation is quite good, given enthusiasm and always carried out evaluations every morning before starting work by the leadership, however there are still some employees who are still less motivated. However, according to Mr. Rian as the head of the center, every employee needs time to be motivated.

Penentuan Kawasan Pariwisata Berbasis Komoditas Unggulan dan Pengaruh Beberapa Variabel Terhadap Pendapatan Asli Daerah Kota Magelang

Original Regional Income is regional income sourced from regional tax results, regional levy results, the results of separated regional wealth management, and other legitimate regional original income, which aims to provide a pass to regions in exploring funding in the implementation of regional autonomy as an embodiment centralized principle. Regional governments are expected to minimize the level of dependence on the central government regarding the management of regional revenues and expenditures. The target of regional development is the development of real, dynamic, harmonious and responsible regional autonomy with an emphasis on districts, cities and municipalities, increasing regional independence and increasingly coordinated development between sectors and between regions as well as between sectoral development and regional development. One component of regional development is tourism development. Magelang City is one of the areas frequently visited by tourists in Central Java Province. is located in a basin with a number of contributors to Magelang City's PAD, one of which is the tourism sector. This research aims to see the influence of Population Number, Number of Domestic Tourists, Number of Foreign Tourists on Regional Original Income (PAD) as well as looking at the leading commodities of tourism areas in Magelang City in 2013-2022. This type of research is quantitative descriptive, testing hypotheses and statistical data for certain uses, as well as time series data. Apart from that, it uses the Location Quotient (LQ) data analysis method, classical assumptions, multiple linear regression analysis, and hypothesis testing using the t test, F test, and Determination Coefficient (R2).

Tax Service Satisfaction Analysis Using the Servqual Method - Importance and Performance Analysis at the Regional Revenue Agency of Jeneponto Regency

Service quality plays a crucial role in shaping the public's positive perception. This study applies the "Importance and Performance Analysis (IPA)" method to assess five dimensions of service quality at the Regional Revenue Agency of Jeneponto Regency, namely physical evidence, reliability, responsiveness, assurance, and empathy. Data were collected through interviews, observations, and questionnaires. The results show that the average service quality score of 0.9910 is still below customer expectations and requires improvement, especially in the reliability dimension with the largest gap (-0.4688). The attributes most influencing customer satisfaction include quick response, clarity of regulations, information security, physical facilities, reliable assistance, and employees' concern for individual taxpayer situations

Perencanaan dan Kinerja Keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Gowa

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

PENGARUH PELAYANAN FISKUS DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This study aims to determine the effect of the service of tax authorities and Tax Sanctions on Taxpayer Compliance in Paying Earth and Building Taxes. The research method used is quantitative with primary data as the data source. The population of this study consisted of taxpayers registered at the Sukabumi City Regional Revenue Management UPTD office, with a sample of 100 respondents selected using the Convenience Sampling method. The results showed that the service of tax authorities had a partial effect on Taxpayer Compliance in Paying Earth and Building Tax, because the tcount> ttable value was 21.746> 1.661. Tax Sanctions also partially affect taxpayer compliance in paying land and building tax, with a tcount> ttable value of 6.252> 1.661. Simultaneously, the service of tax authorities and tax Sanctions have a significant effect on taxpayer compliance in paying Earth and building tax, with a value of Fcount> Ftable, namely 108.518> 3.089. Therefore, it can be concluded that the service of tax authorities and tax Sanctions simultaneously have a significant effect on Taxpayer Compliance in Paying Earth and Building Taxes

Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado

Taxes are one of the most potential resources and the largest contributor in maximizing regional revenue. Therefore, the government continues to try and strive to increase Regional Original Revenue (PAD) sourced from the regional tax sector. The purpose of the study is to find out the realization of the achievement of the regional tax target for regional tax revenue in 2020 - 2023 at the Regional Revenue Agency of Manado City. The analysis method used in this study is qualitative descriptive analysis. In this study, data on the realization of the tax revenue budget for regional taxes in 2020-2023 collected by the Manado City Regional Revenue Agency was used. The results of this study show that the realization of regional tax revenues for 2020 – 2023 has not yet reached the target because there are still many regional tax potentials that have not been explored. This condition is also supported by non-technical problems such as technological developments, the ineffectiveness of online tax collection applications or systems and the existence of large-scale social restrictions during the COVID-19 pandemic and also the low awareness of taxpayers in carrying out tax obligations greatly affects regional tax revenues so that the Manado City Regional Revenue Agency continues to strive to optimize regional tax collection. The efforts made by the Manado City Regional Revenue Agency to overcome problems in regional tax collection are efforts to intensify and extensify regional taxes. The results of this study show that the realization of the achievement of regional tax revenue targets in Manado City has not been optimal due to the impact of the Covid-19 pandemic so that tax collection has not been maximized which results in the non-achievement of the set target. There is only one type of regional tax that reaches the target, namely restaurant taxes in 2022-2023.

The Influence of Population and Economic Growth on Capital Expenditures through Original Regional Income of East Kalimantan Province 2018-2022

Understanding the degree of regional autonomy in funding development and government operations by raising the possibility of regional revenue is a crucial component of putting regional autonomy authority into practice. The degree of regional financial independence indicates how well the regional government has been able to boost local financial capability and lessen reliance on financial aid from the federal government. In order to determine the direct and indirect impacts between variables, this study used the route analysis data analysis method (route Analysis) with SPSS (Statistical Product and Service Solutions) software version 29. Path analysis is chosen in this study because it enables testing of the theoretical applicability of the methodology employed, which is the causal relationship approach. Path analysis is a useful tool for analyzing more complex models than multiple linear regression can handle. The government is projected to be able to implement strategic policy initiatives in an effort to raise Regional Original Income, which serves as a source of funding for capital expenditures.

Government policy towards small and medium tourism enterprises in Indonesia: Proposal for development and increasing regional revenue

The small and medium tourism enterprises sector has experienced a decline in Indonesia’s economic conditions in recent years. This research aims to advise stakeholders regarding factors that must be considered and included in future policy formulation. The research methodology is a mixed method supported by the N-Vivo computer program, interview studies, and FGD. This research focuses on four tourism provinces in Indonesia. The research results using thematic analysis identified 133 codes, 19 categories, nine core themes, and one impact theme. This research’s novelty highlights that government policy’s effects on tourism SME marketing are not significant due to weak support. Apart from that, partnerships and collaboration between the central regional government and tourism SMEs are the main factors determining their development at the regional level. This research concludes that government intervention and support in encouraging the growth and sustainability of tourism SMEs are necessary. The Government must promote collaboration between tourism SMEs because increasing the number of tourists is crucial, as well as encouraging sustainable marketing practices and simplifying regulations. The recommendation is that the Government immediately simplify regulations, expand partnerships and collaboration, and promote innovation in tourism SMEs. By implementing these recommendations, policymakers can create an environment that supports the development of tourism SMEs, allowing the tourism sector to increase GRDP.

PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA ASN BADAN PENDAPATAN DAERAH KABUPATEN SITUBONDO

The Regional Revenue Agency is a local government organization responsible for regulating and managing local taxes and remuneration. The target population for this study consisted of 40 state civil apparatus members from the Regional Revenue Agency in Situbondo district. The sample was selected using simple random sampling. Data analysis and hypothesis testing were conducted using the Structural Equation Model – Partial Least Square (PLS-SEM) method. The study focuses on examining the influence of leadership style, work discipline, and compensation on performance, with job satisfaction serving as an intervening variable. The results of the direct influence hypothesis test using the Smart PLS 3.0 application show that leadership style has a significant positive influence on job satisfaction, work discipline has a negative but not significant influence on job satisfaction, compensation has a negative but not significant influence on job satisfaction, leadership style has a significant negative influence on performance, work discipline has a positive but not significant influence on performance, compensation has a positive but not significant influence on performance, and job satisfaction has a significant positive influence on performance. Furthermore, the results of the indirect influence hypothesis test show that leadership style has a significant positive influence on performance through job satisfaction, work discipline has a negative but not significant influence on performance through job satisfaction, and compensation has a negative but not significant influence on performance through job satisfaction.

Analisis pelaksanaan dan penatausahaan belanja modal berdasarkan Permendagri Nomor 77 Tahun 2020 pada Badan Pendapatan Daerah Provinsi Sulawesi Utara

The implementation and administration of expenditure is an essential aspect of regional financial management. Capital expenditure is the acquisition of fixed assets and other assets. It is therefore essential that implementation and administration of expenditure is carried out effectively. The implementation and administration of expenditure is regulated by Regulation of the Minister of Home Affairs Number 77 of 2020. This study will determine how the Regulation of the Minister of Home Affairs Number 77 is implemented and administered in relation to capital expenditure. This study employs a descriptive qualitative research method. We collected data through interviews, observation, and documentation. The data analysis process is carried out by collecting data, which is then processed and described. The results of this study are clear: capital expenditure with a cash advance is not implemented, and expenditure is carried out without a cash advance. Furthermore, the administration of capital expenditure is in accordance with current regulations, starting from the issuance of SPD, SPP LS, SPM LS, SP2D, bookkeeping, and submission of the Treasurer's accountability report at the Regional Revenue Agency of North Sulawesi Province.

Keys to Successful Civil Servant Performance in the Digital Era: Explaining the Role of Visionary-Participative Leadership and Digital Technology Literacy

This study investigates the correlation between visionary-participative leadership style, digital technology literacy, employee involvement, and civil servant performance within the digital transformation context of the Semarang City Regional Revenue Agency. Employing a quantitative methodology, a survey of 105 staff members is conducted. The investigation in this research utilized Structural Equation Modeling methodologies employing the Partial Least Squares (PLS-SEM) framework. This study underscores the significance of adopting a holistic method toward advancing human capital by combining the improvement of digital competencies with tactics to enhance employee involvement. Study findings indicate that digital technology literacy skills substantially and constructively influence employee engagement and performance. Visionary-participative leadership positively impacts employee engagement, yet its direct effect on performance is deemed insignificant. Employee involvement is demonstrated to have a significant and favorable impact on performance. Theoretical and practical implications emphasize the necessity of crafting a more tailored digital transformation framework for the public sector and the importance of revamping leadership development initiatives to address the intricacies of bureaucracy in the digital age.

Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.

ANALISIS EFEKTIVITAS KINERJA KEUANGAN DALAM PENGELOLAAN ANGGARAN PEMERINTAH DAN BELANJA DAERAH PADA KOTA SURABAYA

This study aims to determine the effectiveness of the financial management performance of the Surabaya City Government for the 2015-2019 period. This study uses a quantitative descriptive method using an analysis of the effectiveness of regional financial performance, analysis of regional financial independence and analysis of compatibility (operational expenditure and capital expenditure). Using secondary data, the data processed is the Summary of Regional Revenue and Expenditure Budgets for the 2015-2019 Fiscal Year. The Regional Financial Independence of the Surabaya City Government has reached a very good level, which shows a pattern of delegative relations, which means that the intervention of the Central Government is no longer there because the regions are completely independent in implementing regional autonomy. The level of effectiveness of the Surabaya city government's financial management is fairly effective because from 2015 -2019 the effectiveness of the Surabaya city government's financial performance has always reached the target which is effective. However, the compatibility of the Surabaya government's financial performance has not been balanced. According to the description and calculations above, most of the funds owned by the Surabaya City Government are still prioritized for operational expenditure needs so that the capital expenditure ratio is relatively small.

Optimization of Regional Tax Revenues in West Nusa Tenggara Province in 2018-2022

This research aims to analyze the Optimization of Regional Tax Revenues in West Nusa Tenggara Province for 2018-2022. The research method used is quantitative descriptive analysis. The data processed is the West Nusa Tenggara Province Budget Realization Report for 2018 to 2022. The data analysis technique used in the research is to calculate the optimization, effectiveness and efficiency of NTB Province regional tax revenues for 2018-2022. The results of this research show that regional tax revenues from 2018-2022 are not yet optimal because the effectiveness of regional taxes is below 100% and above 100%, the realization of tax revenues from 2018-2022 has not exceeded the tax revenue target. Meanwhile, regional tax efficiency is <10%, namely 5% from 2018-2022. Regional tax revenues in West Nusa Tenggara Province from 2018-2022 are not yet optimal where the level of optimization. The implications of this research provide information that the optimization of regional tax revenues in NTB should be optimal, one of which is by looking at the effectiveness and efficiency of regional tax revenues as seen from the targets and realization of regional tax revenues.

The effect of local original revenue (PAD), special allocation fund (DAK) and general allocation fund (DAU) on capital expenditure in Bengkulu Province

Abstract: The implementation of regional autonomy will directly affect the regional financial financing, management and supervision system. Background: The regional financing system in the context of regional autonomy is one of the most important aspects. To realize this, regional governments have rights and obligations over regional finances in organizing their regional government. Therefore, the regional government creates a Regional Revenue and Expenditure Budget (APBD) as an annual regional financial plan that is determined through Regional Regulations. APBD contains regional government revenues and expenditures in a certain period. This research aims to prove whether there is an influence of Regional Original Income, General Allocation Funds, and Special Allocation Funds on capital expenditure of district/city governments in Bengkulu Province. Method: This research uses samples from the financial reports of district/city governments throughout Bengkulu Province which have been audited by the BPK from 2019-2022. Finding: Theoretically, it is hoped that this research will be useful as material for building new concepts and can be useful as a reference for further research. A limitation in this research is the availability of data or reports needed to carry out this research. So, researchers look for data or reports on other websites which takes quite a long time. Conclusion: The results of this study indicate that the Regional Original Income and Special Allocation Fund variables have no effect on capital expenditure, and the General Allocation Fund variable has an effect on capital expenditure. Novelty/Originality of this study: This study presents a comprehensive analysis of the influence of Local Revenue, General Allocation Fund, and Special Allocation Fund on capital expenditure in districts/cities in Bengkulu Province from 2019-2022. The results of this study provide new insights into the dynamics of regional finance in the context of regional autonomy in Bengkulu Province, which can be used as a reference for optimizing regional budgets in the future.

Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO)

Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.

The Effect Of Job Description On Employee Performance At The Office Of The Regional Revenue Agency Of Tual City

This study aims to determine the effect of Job Description on employee performance at the Tual City Regional Revenue Agency Office. The types of data used in this study are primary data and secondary data. The research instrument used in this study used the Likert scale method. Based on the results of data research using statistical calculations through the Statistical for the Social Science (SPSS) application regarding the Effect of Job Description on Employee Performance, the author can conclude that Variable X, namely Job Description, has a positive and significant effect on Employee Performance with a Job Description (X) coefficient value of 0.393 and a calculated t value of 2,836 t > table 2.021 with a significant value of 0.007 < 0.05.

PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA (ASN) BADAN PENDAPATAN DAERAH KABUPATEN SITUBONDO MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

The Regional Revenue Agency is a regional government organization that regulates and manages regional taxes and levies. The target population in this research is the civil servants of the Situbondo Regional Revenue Agency. There were 40 respondents in this study. The sampling technique used was simple random sampling. Data analysis and hypothesis testing in this research used the Partial Least Square - Structural Equation Model (PLS-SEM). Organizational culture, work environment, and work motivation are essential components in maintaining the stability of employee performance. This research aims to determine the influence of these factors on performance through job satisfaction as an intervening variable. The results of the direct influence hypothesis test using the Smart PLS 3.0 application show that organizational culture has a positive but not significant effect on job satisfaction, the work environment has a positive but not significant effect on job satisfaction, work motivation has a negative but not significant effect on job satisfaction, organizational culture has a significant positive effect on performance, work environment has a significant positive effect on performance, work motivation has a negative but not significant effect on performance, and job satisfaction has a positive but not significant effect on performance. Then, the results of the indirect effect hypothesis test show that the organizational culture variable on performance through job satisfaction has a positive but not significant effect, the work environment on performance through job satisfaction has a positive but not significant effect, work motivation on performance through job satisfaction has a negative but not significant effect.

Strategic Operational Management in Regional Development: Analyzing the Efficiency and Effectiveness of Public Fiscal Policies in Banyumas, Indonesia

This research examines the strategic operational management of public fiscal policies and their impact on regional development in Banyumas, Indonesia. By analyzing the efficiency and effectiveness of the Regional Revenue and Expenditure Budget (RPP) and its influence on the Gross Regional Domestic Product (PDRB), this study aims to identify key strategic factors that enhance regional economic performance. Utilizing advanced statistical models and operational efficiency metrics, the study provides a comprehensive evaluation of how strategic fiscal management can drive sustainable regional growth. Operational management and strategic planning play pivotal roles in determining the efficiency and effectiveness of public fiscal policies, particularly in the context of regional development. This research seeks to investigate these dynamics within the Banyumas region of Indonesia, focusing on how strategic operational management of the Regional Revenue and Expenditure Budget (RPP) influences economic growth as measured by the Gross Regional Domestic Product (PDRB).