Potential Revenue Research Articles

Analysis of Potential Business Service Retribution to Regional Original Revenue in Pacitan Regency 2019-2023

This study aims to analyze the potential revenue from business service retribution in Pacitan Regency by utilizing the actual revenue data of the retributions from 2019 to 2023. This research is a qualitative descriptive study. The primary data was obtained from interviews and the secondary data was collected from the financial reports of Pacitan Regency. To analyze the data, the researcher used a potential analysis of the current conditions from 2019 to 2023 and a trend analysis to project estimated revenues. The researcher used the data in the period before the pandemic and after the pandemic for the next four years. The potential analysis results indicate that there are components of business service retribution that potentially need to be improved. These components are fish auction place retribution, with revenue realization of 99.51% of the set budget, and recreational and sports places retribution, with revenue realization of 83.43% of the set budget. The trend analysis predicts an annual increase in revenue of IDR 2,722,774,900.50 according to predictive analytics after the pandemic. Based on this research, several aspects need to be improved to enhance the revenue from business service retribution, particularly concerning the quality of Human Resources (HR). The improvement and addition of facilities at locations as the objects of business service retribution are also needed.

Fiscal revenue mobilization and digitally traded products: Taxing at the border or behind it?

The unprecedented growth of trade in digitized products has been underpinned by the World Trade Organization (WTO) moratorium on customs duties on electronic transmission, which effectively guarantees the tariff-free nature of this trade. Some countries fear that the current rules inefficiently constrain their policy space and hurt their revenue potential, and have argued for scrapping the moratorium. We examine the optimal role for domestic and border tax instruments in this context. We show that, independently of the future trajectory of trade in digitized products, broad-based nondiscriminatory value-added taxes are preferrable to tariffs both from an economic efficiency and from a revenue standpoint. These taxes are also easier to implement and administer. In this context, the moratorium is a valuable commitment device which can help to effectively channel developing countries’ tax reform efforts in a more efficient direction. This transition would require further investment by the global community in modernizing the tax and customs infrastructure of developing countries to adequately meet revenue needs in the digital era.

Strategy For Improving Taxpayer Compliance Motorized Vehicles: (Case Study Of SAMSAT Grobogan Regency)

The increasing volume of vehicles should have great potential for motor vehicle tax revenue in Grobogan Regency. SAMSAT has set motor vehicle tax targets in accordance with regional potential, but the realization is still not optimal. This investigate points to decide and analyze the viability and development rate of engine vehicle assess income from the One-Stop Single Organization Framework (SAMSAT) of Grobogan Rule in 2018-2023, analyze the deterrents confronted in expanding engine vehicle citizen compliance in Grobogan Rule, analyze approach procedures for progressing engine vehicle citizen compliance in Grobogan Rule which can be taken by the territorial government to extend engine vehicle citizen compliance. The secondary data came from the Grobogan Regency Statistics Center (BPS) and Samsat report data. Primary data is a way of collecting data using survey research methods so that data is obtained from respondents using direct interview techniques and questionnaires, quantitative methods with a descriptive approach to hierarchical process analysis. The research results show that the performance in achieving PKB targets in Grobogan Regency experienced fluctuations during 2018-2023. Meanwhile, the growth rate of target achievement experienced significant volatility during 2018-2023. In 2023, the growth rate will experience a significant decline and show performance that is not successful in achieving targets. From the policy priority results obtained, it is hoped that policymakers will focus more on the highest weighting criteria, namely "Policy Providing various payment facilities such as online payments or collaborating with retail outlets" compared to other policies, but this does not mean that other policies are unimportant, because every The policy taken by the government will still have an impact, both positive and negative.

Economic and Energy Efficiency Analysis of the Biogas Plant Digestate Management Methods

The aim of this study was to conduct a comprehensive economic and energy efficiency analysis of selected digestate management methods, considering their implications on operational costs and resource management. To achieve this aim, the study focuses on a comparative assessment of different digestate management methods, including land application, mechanical separation, the composting process and pellet production. The economic analysis involves the evaluation of the initial investment, operational expenses, and potential revenue streams associated with each method. The most economical and popular solution of digestate management is direct use as fertilizer, with total costs of 1.98 EUR·Mg−1. All of the other methods involve higher digestate management costs, respectively; for separation it is 2.42 EUR·Mg−1, for composting it is 2.81 EUR·Mg−1. The process that is the most energy-intensive, but profitable, is the production of pellets from digestate, resulting in profits of 334,926 EUR·year−1. It should be noted that the other analyzed methods of digestate management also bring many environmental benefits, affecting sustainability and reducing emissions. The results of this research will contribute unique data on the feasibility of managing the digestate and its fractions. The calculations of economic and energy values for different strategies will allow for the optimization of the overall performance of the biogas plant, thus promoting a circular economy.

Pengaruh Kenaikan Tarif PPN, Literasi Pajak, Dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kecamatan Ilir Timur 1 Kota Palembang

This study aims to examine the effect of VAT Rate Increase, Tax Literacy, and Financial Literacy on Potential Value Added Tax (VAT) Revenue. This study uses primary data by distributing questionnaires to 398 people in the Ilir Timur I district of Palembang city. The data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 25 software. The results of this study indicate that the increase in VAT rates and tax literacy partially affect the potential for VAT revenue. However, financial literacy partially has no effect on potential VAT revenue. The increase in VAT rates, tax literacy, and financial literacy simultaneously affect the potential for VAT revenue.

Vehicle-to-Grid Revenue from Retail Time-of-Day Rates, Compared with Wholesale Market Participation under FERC Order 2222

This article compares potential revenue from electric storage in retail and wholesale electric markets. The retail value can be extracted when storage responds to time-of-day retail prices. The wholesale value is enabled by the recent US Federal Energy Regulatory Commission Order 2222, which requires regional transmission operators (RTOs) to allow distributed storage behind the meter to participate in wholesale electric markets. To quantify the value of these markets, we use realistic time-of-day rates and market prices in one RTO’s ancillary service market. Formulae are developed to estimate the value of behind-the-meter storage in wholesale and retail markets, using an example electric vehicle in a fleet setting. The formulae are also used to compare whether or not net metering is available and different charging rates. The aggregate national storage behind the retail meter is very large, given the projected growth of electric vehicles. Our findings indicate the revenue from wholesale markets can be significantly more than that of retail opportunities. However, the potential in either retail or wholesale markets is currently limited by both state policy and incomplete RTO implementation of FERC orders.

Techno-Economic, Environmental, and Policy Perspectives of Carbon Capture to Fuel Technologies

This research paper provides a comprehensive exploration of carbon capture to fuel technologies, covering various capture methodologies and conversion processes. The analysis begins by dissecting post-combustion, pre-combustion, and direct air capture technologies, elucidating their principles, advantages, and limitations. A focus on the conversion of captured carbon into usable fuels delves into synthetic fuels and hydrogen production methods, detailing chemical processes, catalysts, and energy requirements. Moving beyond technical aspects, the paper critically analyzes the efficiency and viability of carbon capture to fuel processes, employing case studies and real-world examples to illustrate the practical application of techno-economic assessments and life cycle analyses. Economic considerations further assess implementation costs, operational expenses, and potential revenue streams, drawing insights from existing economic models and case studies. Environmental impact and benefits take center stage, evaluating potential reductions in greenhouse gas emissions, resource efficiency, and ecological considerations associated with converting captured carbon to fuel. A comparative analysis with other carbon capture applications offers a holistic perspective on the environmental footprint. The regulatory landscape is thoroughly examined, encompassing existing policies, government incentives, and international agreements influencing the development and deployment of carbon capture to fuel technologies. The research concludes with reflections on the current status, challenges, and a roadmap for future advancements, serving as a comprehensive guide for researchers, policymakers, and industry stakeholders in the pursuit of sustainable energy solutions.

Revenue Collectors Competency on Achievement of Own Source Revenue in Kenyan County Governments

An alarming trend has emerged from an analysis of own source revenue as a percentage of the targeted annual revenue over the past five financial years, revealing a consistent decline in performance with counties raising less than 40% of their estimated own source revenue potential despite using agents and having undertaken automation of the revenue collection processes. A deeper examination further reveals that a significant number of counties that consistently outperform the national average in achieving own source revenue targets have already embraced automation, in addition to agency revenue collection. A mixed research design was adopted by this study, targeting a population of 708 employees working in six selected county governments. By use of the Yamane formula, the determined sample was 280, who were reached through both census and stratified random sampling technique. Primary was collected through structured questionnaires. In order to examine quantitative data, descriptive statistics such as frequency, mean, and standard deviation were used. The study findings reveal that there was an overall mean of 4.321 and a relatively low standard deviation of 0.823. This underscores the significance of skilled and competent revenue collection employees in achieving own source revenue targets. This finding has profound implications for county governments, emphasizing the critical need to invest in the training, development, and ongoing support of revenue collection personnel.

Факторы обеспечения финансовой устойчивости организации высшего образования

This article identifies significant factors influencing the financial sustainability of higher education organizations and presents an authorial classification thereof. It is noted that the entire diversity of factors ensuring the sustainability of the university’s economic activities can be expressed through cost and non-financial indicators. Among the former are microeconomic, macroeconomic, and market factors determining the level of income of higher education organizations, their potential revenue streams, key expenditure items, as well as strategies for conducting activities based on the situation in the educational services market. Non-financial factors are subdivided into organizational-legal, political, social, and global categories. They imply an indirect but significant influence on the financial sustainability of an educational organization, regulating its activities through documents, state policies in various spheres, the university’s image in the domestic and global educational environment, etc. The prepared classification of factors provides a visual representation of the components of financial sustainability of higher education organizations, which can be effectively utilized in organizing management by stakeholders.

Beef on dairy and sexed semen strategies

The use of sexed dairy semen and beef semen on dairies as tools to generate genetic progress and expand revenue has evolved tremendously over the past decade to the point these tools have become integrated as part of a finely managed pro­cess often referred to as the “sexed and beef” model. Continued improvements in gender-sorting techniques and increased fer­tility of resulting products have enabled this model to evolve to become standard operating procedure for the bulk of com­mercial dairies. Planned use of gender-sorted semen allows for controlled and targeted creation of an ideal number of heifers from a specific genetic source. Reproductive programs that improve fertility of these matings in conjunction with gender sorted product that leads to high dairy heifer ratios leads to the opportunity to utilize beef semen to expand revenue potential of crossbred beef x dairy calves above that of a dairy counter­part. This talk will cover programmatic considerations to drive success of “sexed and beef” programs on dairies utilizing these tools to a) accurately calculate and plan to create heifer needs; b) optimize genetic progress and revenue generation; and c) en­large the value of beef x dairy crossbred sire selection..

Public Administration Analysis of Bleaching Motorized Vehicle Tax in Gorontalo Province

faced by the Gorontalo Provincial government in increasing local revenue (PAD) from the sector. The method used is a qualitative approach, with primary and secondary data collection to get an in-depth picture. The results showed that motor vehicle tax bleaching is part of the tax administration reform efforts aimed at improving performance through the improvement of administrative processes that are more efficient, economical, and responsive. In addition, this study also identifies various challenges in implementing the policy, including institutional, group, and individual aspects, which need to be addressed to maximize the potential revenue from the motor vehicle tax sector. This research provides recommendations for an improved tax administration system that can support the achievement of PAD targets more optimally.

Analysis Of The Implementation And Implications Of OECD/G20 Pillar One On The Taxation System In Indonesia

One of the efforts taken by member countries of OECD/G20 Inclusive Framework for BEPS is to capture tax revenue from the digital economy is called Pillar One: Unified Approach specifically Amount A. This research aims to obtain information on the progress and obstacles on the implementation of Pillar One in Indonesia, including the impact generated by Pillar One as well as understand policy alternatives that could potentially become replacement for Pillar One. The method used in this research is qualitative with a case study approach. The results obtained in this study show that currently Pillar One cannot be implemented because it encounters various obstacles and is related to other jurisdictions. If Pillar One has been implemented, the implications are additional tax revenue potential but relatively low, adjustment on policy, tax administration systems, IT systems and human resources. Pillar One, which has the potential to be canceled, raises alternative policies that can be implemented by Indonesia such as Digital service tax, Article 12B UN Model Convention and new PE criteria namely Significant Economic Presence. The government must reconsider the cost and benefit on implementation of Pillar One. The government must also prepare and compile alternative policies and supporting aspects such as IT system development due to the potential failure of the Pillar One implementation.

Potential Tax Revenue On Luxury Pets (Studies In Indonesia)

The phenomenon of flexing, which is excessive showing off behavior where a person tries to solidify a position in the social environment to meet the need for appreciation and validation from others regarding their social status. In Indonesia, this phenomenon takes many forms, one of which is flexing related to pets. Some people have animals that are classified as luxury pets. Luxury pets, often referred to as exotic pets or luxury pets, refer to animals that are not commonly used as pets and are usually relatively expensive. Given the characteristics of luxury goods mentioned in the VAT and STLG Law applicable in Indonesia, it is stated that luxury goods are not basic needs, consumed by certain people, consumed by high-income people and to show status. Therefore, Pets classified as Luxury Pet should be subject to STLG considering the development of pet lovers increases over time, for example, cats, dogs and fish. This research is expected to provide the imposition of new types of taxes for the DGT so as to increase state revenue, especially in the tax sector

Comparative Analysis of Costing Methods for Magnetic Resonance Imaging in a Tertiary Care Teaching Hospital: An Observational Study

Abstract Background: Health-care costs, often determined through outdated methods, fail to capture the true costs of care delivery. Traditional costing methods in the health-care sector have proven insufficient, leading to potential revenue losses and increased patient out-of-pocket expenses. Activity-based costing (ABC) and time-driven ABC (TDABC) offer alternative approaches to cost calculation, aiming for a more accurate reflection of resource consumption. Methodology: This descriptive observational study was conducted in the magnetic resonance imaging (MRI) center of a tertiary care teaching hospital, focusing on a single noncontrast MRI scan costing. Direct observations and record reviews, including standard operating procedures, policy letters, financial documents, and miscellaneous records, were employed. Results: Using traditional costing, the unit cost of an MRI scan was calculated at INR 1291.51. ABC yielded a unit cost of INR 3613.77, while TDABC resulted in a unit cost of INR 2764.39. A comparison between the three costing methods revealed potential revenue losses with traditional costing. In contrast, TDABC appeared to strike a balance between financial prudence and reduced patient out-of-pocket expenses. Conclusion: The study emphasizes the significance of understanding true costs in health-care delivery. The results advocate for the adoption of TDABC as a favorable compromise, enabling the hospital to retain revenue without burdening patients with additional costs. Notably, the study highlights the necessity for a granular understanding of true costs for successful transitions from volume to value in health care.

Potential recovery assessment of resources embodied in the organic component of municipal wastewater: The case of Zvishavane Urban, Zimbabwe

Traditionally, wastewater treatment plants are designed for the removal of nutrient rich and bacterial components from water to enable disposal into surface water bodies. However, growing population, depleting resource and the need for sustainability call for the implementation of circular economy practices in all aspects. This paper aims to assess the resource recovery potential from municipal wastewater in Zvishavane Urban, Zimbabwe. The potential for water reclamation, energy and nutrient (nitrogen, phosphorous and potassium) recovery from municipal wastewater treatment was based on wastewater data and material flow analysis using the linear and mathematical relationships between physico-chemical parameters of wastewater and the quantities of resources to be recovered. Data input and analysis was done using the Resource Value Mapping online tool and was presented using descriptive statistics. Findings from the study highlighted that 103 660 m3 of water are available for reuse which will meet 22% of water requirements for local agriculture and landscape/greenspace irrigation in Zvishavane Urban. Further, the results demonstrate that valorisation of sewage sludge could potentially yield 92 940Nm3 of biogas, 1557 tonnes of solid fuel and up to US$ 1 739 142.80 in revenue per annum. In terms of nutrient recovery, the study demonstrated that 11 861 tonness of digestate and 3613 tonnes of compost can be derived from Mabula wastewater treatment plant. In terms of nutrient content, there is potential to recover phosphorous (589 tonnes), nitrogen (663.2 tonnes) and potassium (294 tonnes). Potential revenues from nutrient recovery amounted to US$ 1 413 600. The study demonstrates the resource recovery potential of municipal wastewater streams in Zvishavane, a growing town in a developing country. This knowledge is often missing in studies on circular economy in developing countries. Considering wastewater for resource recovery is well aligned with Zimbabwe's National Development Strategy 1 and international priorities as specified in the Sustainable Development Goals and both local. This paper gives testament that wastewater in Zvishavane urban has significant resources embedded in it which can be recovered. Results from this study are important for planners and decision maker in Zvishavane Urban and Zimbabwe as they provide insight into the benefits of resource recovery. This is a necessary way forward in providing sound wastewater management and mapping pathways towards resource recovery from municipal wastewater within the context of not only Zimbabwe but also other developing countries within the region and beyond.

Drying Performance and Economic Analysis of a Greenhouse Solar Dryer for Tomatoes

Purpose: The purpose of this study was to assess the drying performance and economic feasibility of a Greenhouse Solar Dryer for Tomatoes. With a focus on small-scale tomato drying, the study aimed to evaluate the effectiveness of the greenhouse in comparison to traditional sun drying methods. Additionally, the economic analysis sought to determine the investment attractiveness of the greenhouse dryer by considering the initial investment, operational costs, and potential revenue generation. Methodology: The methodology involved conducting drying experiments using the Greenhouse Solar Dryer for Tomatoes under existing weather conditions. The dryer's components include the steel frame, greenhouse plastic cover, and concrete floor. The temperature and relative humidity contributed to the environment inside the greenhouse that facilitated the drying process. Moisture content measurements were taken at regular intervals to assess the drying kinetics and effectiveness of the greenhouse. Economic analysis was conducted to evaluate the project's financial viability, considering initial investment, revenue generation, and operational costs. Findings: The findings revealed that the Greenhouse Solar Dryer outperformed sun drying methods, achieving higher temperatures and faster drying times for tomatoes. Specifically, the greenhouse reached maximum temperatures of 38.4 °C and 45.5 °C on the first and second days, respectively, leading to a moisture content of 14.9% wet basis within 11 hours on the second day. In contrast, sun drying resulted in a significantly higher moisture content of 37.9% at the same time, highlighting the effectiveness of the greenhouse. Economic analysis demonstrated that the project had a payback period of 1.6 years, indicating its attractiveness as an investment opportunity for farmers. Unique Contribution to theory, practice and policy: This study makes a unique contribution to knowledge by providing empirical evidence of the drying performance and economic viability of a Greenhouse Solar Dryer for Tomatoes. By demonstrating the effectiveness of the greenhouse in achieving faster drying times and lower moisture content compared to sun drying methods, the study underscores the potential of solar drying technologies in small-scale agricultural settings. Additionally, the economic analysis offers valuable insights into the financial feasibility of adopting greenhouse dryers, particularly for farmers seeking to enhance their income through value-added tomato products.

Implementation of Competitive Adaptation and Resilience Strategies Post Covid-19 Pandemic in Halal Food SMEs

SME industry saves the nation's economy, 10.79 million people (7.71 percent) of the Indonesian population work in providing accommodation and food. Knowing the survival ability of industry players on a mike scale is very important. This study used a mixed method, with descriptive analysis to determine the survival ability of the "Pempek Bicik Nina", Palembang, company post-pandemic. Using the SWOT analysis, and internal-external weighting, the Four Step Strategy determines the most appropriate strategy, to be able to overcome challenges by taking advantage of all possible opportunities. Results showed that several weaknesses must be immediately corrected to optimize revenue potential, in the form of more extensive digital marketing, and innovation in product variants, including embracing more public figures as catalysts to leverage. Innovation in product variants is also needed to maintain the attractiveness so that it can continue to attract old customers, as well as attract the interest of new consumers. The cost leadership strategy was maintained. The ability to control costs, and operational efficiency, is very important to maintain profitability and competitiveness. By adapting to all digital world business developments and its product innovation, "PBN", can maintain business continuity. In particular, by combining digital marketing strategies, product innovation, embracing more public figures, and cost leadership strategies, halal SMEs "PBN" can continue to develop and succeed in the halal SME culinary market.

Balancing the books: unveiling the direct impact of an integrated energy system model on industries, households and government revenues

BackgroundThe transition towards a sustainable energy system is reshaping the demand for final energy, driven by the diffusion of new end-use technologies. This shift not only impacts consumers’ energy expenses, but also holds implications for the public budget. Building on data from a German energy transition scenario, we analyse the direct impact of energy costs on industries, low-income households, and changes in government revenues from the taxes and levies on final energy carriers. Our analysis considers the impact of current policies and explores a scenario introducing additional excise tax rates to offset potential revenue losses.ResultsWe found that substantial carbon price increases could generate revenues that offset the losses from excise taxes on fossil fuels while enabling the financing of renewable support from the public budget by the end of this decade. Nevertheless, a decline in government revenues from taxes and levies is anticipated after 2030 until the middle of the century due to the declining use of fossil fuels. Maintaining current excise tax revenues during the transition could be achieved by introducing additional excise taxes on fossil fuels and electricity. Lastly, our analysis indicated a continuous decline in household energy expenditures until 2050, whereas energy-intensive industries face adverse impacts due to decarbonisation.ConclusionsThis research provides valuable insights into the fiscal implications of the energy transition, shedding light on different industrial sectors and households while considering the evolving impact on the public budget. Policymakers may need to consider systemic reforms or alternative financing mechanisms outside the energy system to balance the books.

Anesthesia start time documentation accuracy where peripheral nerve block is the primary anesthetic.

When used as the primary anesthetic, nerve blocks are not billed as separate procedures. In this scenario, the anesthesia start (AStart) time should include the block procedural time. We measured how often AStart time was documented before the nerve block was placed in the preoperative area, and compared cases where a block team performed the nerve block and cases where the intraoperative anesthesia attending supervised the nerve block. We hypothesized that the involvement of a regional anesthesia team would lead to more accurate documentation of AStart. We also estimated the lost revenue due to inaccurate start time documentation. The study population were patients undergoing surgery with a peripheral nerve block as the primary anesthetic. For this analysis, AStart occurring less than 10 min before the in-operating room time was defined as potentially inaccurate. Lost potential revenue was estimated by taking the difference between the documented time of local anesthetic administration and the documented AStart time. A total of 745 cases were analyzed. Overall, 439 cases (58%) cases were identified as having potentially inaccurate start times. There were higher rates of inaccurate AStart documentation by the block team (316/482, 65.5%) compared with blocks supervised by the in-room anesthesia attendings (123/263, 46.7%, p<0.001). Overall, the estimated loss in billable revenue during the study period was a total of $70 265. The performance of primary regional anesthesia procedure by a block team increased the incidence of inaccurate documentation and uncaptured potential revenue. There is need for education about accurate nerve block documentation for anesthesiologists, especially when separate teams are used.

Suitability of The Implementation of Halal Tourism Principles at Sobo Kali Magelang Tourism: A Review of Fatwa DSN-MUI No. 108/DSN-MUI/X/2016

Halal tourism in Indonesia is currently a phenomenon that has become a trend as a superior economic potential and state revenue. This is reinforced by the number of provinces that have implemented halal tourism programs with an increasing number of tourists from all over the world. However, the facts in the field are still a lot of halal tourism that has not met the quality standards in Islamic law. The purpose of this study is to determine appropriateness of the implementation of halal tourism at Sobo Kali Magelang Tourism in review of fatwa DSN-MUI No.108/DSN-MUI/X/2016. This research method is descriptive qualitative with a case study approach. Data collection techniques use observation, interniew, and documentation techniques. The results of this study indicate that the implementation of Sobokali halal tourism is in accordance with DSN-MUI Fatwa No. 180/DSN-MUI/X/2016 not yet maximized, which is caused by several aspects that result in not achieving the application of the principles of shariah as a whole. These aspects include, first, the absence of Sharia Financial Institution services in managing business results. Second, the standardization of food and beverages for Sobokali tourism has not yet received Halal Certification from DSN-MUI.