Revenue System Research Articles

Evaluasi Penerapan Sistem Informasi Akuntansi Pendapatan Kas Terhadap Pengendalian Intern pada Pemandian Air Panas Pariban

In information systems accounting income cash and internal control there needs to be a good procedure in a company that has been set. The gap between any duty unit-unit organization to separate functions, duty, and responsibilities of each employee as, parking lot, ticketing, café, restaoran, and lodging. Cash income is computerized so that the company can know the amount of income each month because it is able to present data on each income and expenditure transaction completely and accurately. The purpose of this study is to find penelitin how accounting of this information in at pariban hot springs . And to know that the implementation of the internal control have walked with the applicable regulation or not. Research sites as the object of this research is in pariban hot springs. Review at this research is cash income. Method collection method used is research filed literature and methods. And the method of analysis of data on research kualitatif this is the method. Based on the discussion this research result we can conclude that the system of cash revenues at pariban hot springs systematically has been running well. The event bagian-bagian selling transaction services have been able to coordinate well in completing the transaction.

PENGELOLAAN KEUANGAN NEGARA HASIL TINDAK PIDANA KORUPSI BERDASARKAN UNDANG-UNDANG NOMOR 17 TAHUN 2003 TENTANG KEUANGAN NEGARA (STUDI PUTUSAN MAHKAMAH AGUNG 29/PID.SUS-TPK/2021/PN.JKT PST)

In the Supreme Court decision 29/Pid.Sus-TPK/2021/PN.Jkt.Pst the panel of judges decided that Juliari Peter Batubara must pay state compensation money. The main issues raised by the author 1) What is the process for managing returns to state finances resulting from criminal acts of corruption (Study of Supreme Court Decision 29/Pid.Sus-TPK/2021/PN.Jkt.Pst), to the state according to the applicable laws and regulations? 2) Are there any obstacles in the process of recovering state financial losses from corruption? This study uses a normative research type that is descriptive-analytical. Data collection uses primary data and secondary data. The data is processed qualitatively by drawing conclusions using a deductive method. The results of the research show that the process of managing state financial losses carried out by the defendant Juliari Peter Batubara refers to the Attorney General's Office Regulation of the Republic of Indonesia Number 19 of 2020 concerning Settlement of Compensation Money Decided by Courts and Regulation of the Minister of Finance Number 225 of 2020 concerning the Electronic State Revenue System . In the process of returning state financial losses resulting from the corruption crime of Juliari Peter Batubara there were no obstacles because the convict was able to and had compensated for the state losses arising from the proceeds of the corruption crime.

The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020)

Tax is one of the state's rights which is coercive towards society. Income from the state can be increased through the tax system implemented in society. Potential sources of revenue come from the tax revenue system that has been implemented. The purpose of this writing is to analyze the influence of good corporate governance and accounting conservatism on tax avoidance. The type of research used is quantitative. The significance value obtained is 0.008 <0.05, this means that tax avoidance is influenced by accounting conservatism, audit committees, independent commissioners, and institutional ownership. The Adjusted R2 value obtained is 0.331, meaning the contribution of accounting conservatism, audit committee, independent commissioners and institutional ownership is 33.1%.

Assessment of revenue loss from illegal logging in Ghana’s informal timber sector

This study estimated stumpage, Social Responsibility Agreement (SRA) and carbon revenue loss from Ghana’s informal timber sector. Secondary data on confiscated timber were collected from 13 District Forest offices from 2020 to 2022. The timber species volumes were computed with their corresponding stumpage, SRA, and potential carbon revenue. The results indicate that US$ 14,670.73 was lost as stumpage revenue between 2020 and 2022 in the study Forest Districts. SRA revenu e of US$ 733.54 originally destined for the development of forest fringe communities was also lost. For the study period, the highest potential carbon revenue loss (US$ 37,572) was recorded in the year 2020. The findings have implications for the country’s forest sector emission reduction target under the nationally determined contributions (NDCs) and the realization of carbon revenue from the mandatory and voluntary markets. One key way to improve the forest revenue system is to address illegal logging as it is widespread in the country and contributes to the decline in stumpage revenue, which is one of the main sources of revenue for forest management and development at the local level.

চিরস্থায়ী বন্দোবস্ত প্রথার প্রভাব ও প্রতিμিয়া : বিভূতিভূষণ বন্দ্যোপাধ্যায়ের আরণ্যক

The Permanent Settlement Regulation Act of 1793 was the most significant and revolutionary change made to the Indian land and revenue system under British administration over the Indian subcontinent. Following the implementation of this Act, Indian society experienced significant turmoil. The ancient Indian social structure and customs saw significant transformations and had a wide-ranging impact. It is a wellestablished fact that writers have always been impacted by significant societal shifts. In that regard, Bibhutibhushan Bandyopadhyay is not an outlier in terms of sociocultural transitions. This research will discuss the impacts and reactions of the permanent settlement system during the British colonial era that are mentioned in the novel Aranyak.

АНАЛИЗ САНКЦИОННЫХ ОГРАНИЧЕНИЙ И ИХ ВЛИЯНИЕ НА СИСТЕМУ ГОСУДАРСТВЕННЫХ ДОХОДОВ РОССИЙСКОЙ ФЕДЕРАЦИИ

The article analyzes the impact of sanctions restrictions on the state revenue system of the Russian Federation, identifies the main problems that arise during the negative impact of sanctions; examines the dynamics of statistical data; suggests ways to improve this system. The topic of the study is very relevant, since the sanctions restrictions have affected most areas of the Russian economy, including the financial and real sectors of the economy, foreign trade, energy, etc. Sanctions have a significant impact on the state revenue system of the Russian Federation and pose challenges to the sustainable and stable development of the country.

Evolution and Impact of Agrarian and Revenue Systems: A Study of Hyderabad State

This article based on the ‘evolution and impact of agrarian and revenue systems: A study of Hyderabad state’ during the second half of the 19th century important changes have taken place in the agricultural sector. The new land revenue reforms and the land tenure systems introduced by Salar Jung contributed to the growth of agriculture cultivation and the introduction of modern methods of cultivation increased the yields. Importantly, the state of Hyderabad was on Economic depression and unfavorable trade due to impact I world war struck the state economy. However, the area under cultivation in 18 percent at the end of the period against 1911. The disappointed rainfall resulted in restricted cultivation for the period 1921-31. Consequence was cattle loss and people migration. Part of the Telangana declared as famine-stricken and relief rendered. The state experienced good health of its economy during the period 1901-1911. During the period, irrigation and railway expansion and increase in textile and mine industry. Agricultural methods were improved and area cultivated advanced (84 per cent increased from 1881 figure). It resulted in increase in population (36 per cent). In 1911-1921, the natural calamity, plague (1911) and influenza epidemic (1918-19) were the main setbacks. Hyderabad State evolved from the Mughal Provinces of the Deccan under NizamalMulkAsalJah. The Mughal agrarian system as existing in the Deccan was continued and adopted by NizamelMulk and it formed the basis for that of Hyderabad. The same was continued by Nizam Ali Khan and his successors with some changes and improvement from time to time to the exigencies of time and for the benefit and welfare of the people. The study may be classified into three systems as followed Land Revenue System, Jagirdari System and the Chauth and Sardeshmukhi System.

Research on digital transformation strategy of the energy industry based on differential game under the dual-carbon background in China

Digital transformation of the energy industry is at the vanguard of promoting green and low-carbon development of energy, and the transformation and upgrading of the energy industry is a critical path to achieve the goal of “dual carbon.” The study takes energy enterprises, digital technology providers, and local governments in China as the research objects, then by constructing a three-party dynamic differential game model, four scenarios are considered respectively. The optimal digitization effort, digitization level, carbon emission reduction expectations, and optimal benefits of each subject are studied. The results show that: (1) Government subsidies function as an effective regulating mechanism, helping regulate the profit distribution of energy enterprises. With government subsidies, cost-sharing contracts can improve the profits of energy enterprises and digital service providers and enhance industry digitization and carbon emission reduction to some extent. (2) When there are government subsidies, the optimal digitalization efforts of energy enterprises and the optimal subsidy coefficient of government under the three decisions are independent of time. The extent to which subsidies improve system members' income is correlated to its game structure and status. (3) In the centralized decision-making state, digitalization level, product emission reduction, and total system profit are higher than in the decentralized decision-making state, which can better help the overall revenue system composed of energy enterprises, digital service providers, and local governments to achieve economic and environmental optimization at the same time and reach the Pareto optimal state. (4) With government subsidies and after the introduction of contracts, when certain conditions are met, the followers' optimal digital effort level, product emission reduction, digitization level, demand and profits of each member are all improved except for the leader's optimal effort level, Pareto improvement of profits of all participating members in the system is realized.

Qard Al-Hasan Revitalization as a Financing Alternative for Micro, Small, and Medium Enterprises: An Analytic Network Process Approach

Purpose: The purpose of this research is to explore aspects of the application of qard al hasan that support the successful implementation of qard al hasan as an Islamic crowdfunding instrument to finance Micro, Small, and Medium Enterprises (MSMEs). Theoretical framework: The proper financing model is required to minimize the risk of Non Performing Loan of qard alhasan financing, so it can serve as an alternative access to financing for MSMEs that are classified as feasible but unbankable businesses. Design/Methodology/Approach: This research utilized the Analytic Network Process (ANP) which is the result of a literature study, and the opinions of practitioners and experts. Findings: To successfully implement qard al hasan as a financing instrument, it must be supported by internal and external aspects of the institution providing qard al hasan financing. Internal aspects consist of system and institutional management sub-aspects. The system sub-aspect consists of the qard al hasan distribution system, fund collection system, revenue system, and internal control system. Institutional management sub-aspect consists of human resources, organizational structure, governance, and business segment of the institution. External aspects consist of customer and authority sub-aspects. The customer sub-aspect consists of customer business management, customer segments, and collateral provision. While the authority sub-aspect includes regulations imposed by the authority to regulate the implementation of qard al-hasan. Research, practical & social implications: The results will provide input to all qard alhasan stakeholders, so the quality of financing is sound and sustainable. As a result, there will be more MSMEs that can be financed. Originality/Values: The originality of the research is in the scope of the discussion of qard al-hasan which is focused on revitalizing the financing aspects of qard alhasan by using the principles of sound financing practices produced by the ANP method as an analytical tool with the aim of producing sound and sustainable financing quality. The results of this research are expected to contribute to the concept of a qard alhasan implementation model that can be used by all stake holders to improve qard al-hasan performance.

Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation

Why do countries repeal the inheritance tax? To investigate this question, we use a novel dataset on inheritance tax introductions and repeals worldwide. We argue that revenue requirements are the main determinant of repeal risks: The inheritance tax is resilient as long as it is central to the national revenue system; it becomes vulnerable to attacks once the rise of more efficient tax instruments marginalizes its revenue contribution. Devoid of fiscal purpose, its survival depends mainly on its redistributive features. Redistribution, however, is essentially contested and should be more important in democracies. The evidence is in line with our conjecture: The likelihood of inheritance tax repeal increases as other more buoyant taxes rise and non-democracies are more likely to repeal the tax than democracies.

Effect of Integrated Financial Management Information Revenue Systems on Financial Management in County Governments, Kenya

There have been significant improvements in Kenya's legal and institutional frameworks for public finance management (PFM) during the last six years, but the country's public finance management domain is still facing several problems that are at odds with sound PFM practices. The researchers set out to learn how much of an impact the Integrated Financial Management Information System (IFMIS) had on county governments' use of Financial Management in Kenya. The research set out to determine how the IFMIS revenue system has influenced financial management in Kenya's county administrations. Descriptive and causal research methods were used. A total of 302 workers from the Treasury Departments of the County Governments of Kakamega, Busia, Vihiga, Trans Nzoia, and Bungoma were surveyed. This included 44 Procurement officers, 46 internal auditors, 89 Accountants, 87 Finance officers, and 42 Revenue officers. The 172 participants were chosen by stratified random selection. Questionnaires were used to gather the primary data. Content and construct validity were established via the pilot research, and reliability was calculated using the Cronbach Alpha statistic. Data was summarized using frequencies, means, standard deviations, and percentages using descriptive analysis, while correlation and multiple linear regression were employed using SPSS 26.0 for inferential analysis. At the 5% threshold of significance, hypotheses were examined. Models were developed and data was tabulated. The results showed that the County Governments in Western Kenya's financial management varied greatly (R2 = 0.443, P 0.0001) depending on the revenue method they used. At a significance threshold of P<0.05, the regression coefficient for IFMIS revenue system was 0.670, indicating that a one-unit shift in the IFMIS revenue system would lead to a 0.670-unit shift in financial management in the County governments in Western Kenya. Therefore, the research indicated that the IFMIS revenue system had a considerable impact on the budgetary practices of Kenya's county governments. To guarantee sustainable accomplishment and effective service delivery to the communities, the report suggests that county governments ought to digitize all tax collecting platforms.

Local Governance: Concepts and Roles of the Contemporary Society in Somalia

This article presents a comprehensive examination of the historical and contemporary dynamics of governance in Somalia. It begins with a review of the country's socio-political landscape, highlighting the impact of the civil war, the emergence of clan-based territories, and the rise of non-state actors. The article then traces the evolution of Somali governance from independence to the present day, emphasizing the transition from a centralized authority to a federal system. The role of external stakeholders in Somalia's reconciliation and recovery process is thoroughly analyzed, drawing attention to the complex influences of international and regional actors. A key focus of the article is the formation of the third tier of government in Somalia, the district council, under the Wadajir framework. The challenges faced by this newly established entity, including clan-based conflicts and a fragile revenue system, are discussed in detail. At the same time, the potential of the district council in fostering improved local government actions, encouraging community engagement in development and ensuring fairer resource distribution is underscored. The article concludes with a forward-looking discussion on the prospects of inclusive governance and local empowerment in Somalia's future. This comprehensive analysis serves as a valuable resource for scholars, policymakers, and practitioners interested in Somali politics and governance

Tax Policy - Integrating Investment Tax Allowance and Corporate Governance by Institutionalisation Process: A Conceptual Paper

This paper presents the conceptual perspective on integration of investment tax incentives program and corporate governance through institutional process in the government inspiration of building sustainable economic environment. The concept is to enhance the tax policy by shifting the conventional view of investment tax incentives program and corporate governance to shared tax policy between government and government towards the inspiration. The shift is to support government tax revenue system capability generate sufficient revenue to finance socio-economic development activities.

Practices, Problems and Suggestions Regarding the Management of State-Owned Natural Resource Assets in Guizhou Province—From the Perspective of the Owner

Improving the management system of state-owned natural resource assets (SONRAs) plays an important role in the institutional reform of ecological civilization in China. It is of great significance for promoting the protection of natural resources and effectively safeguarding the owner's equity in their SONRAs. Guizhou Province is one of the first ecological civilization pilot sites in China. In this study, we used field investigation methods and the method of historical documents to obtain materials and data about the management of SONRAs in Guizhou Province, and then systematically analyzed the practices in SONRAs management. On this basis, some remaining problems were identified, such as the uncertainty regarding the amount of SONRAs, poorly-defined ownership of property rights and an imperfect revenue system. In response to these problems, countermeasures and suggestions are proposed for the effective maintenance of the owner's equity in their SONRAs, including establishing an inventory and statistics system to complete the task of comprehensive inventory, establishing an evaluation and accounting system and exploring the path for value realization of ecological products, establishing the principal-agent system and figuring out the asset management listing and agency system, perfecting the income management system to standardize asset income management and improving the asset allocation system to promote the efficiency of resource allocation. The results of this study will provide a reference for strengthening and improving the management of SONRAs in Guizhou Province.

Taxes as a source of public monetary income in the Republic of Kosovo

The issue of public revenues, ie social revenues has a mutual relationship with the existence of public and social bodies and their functiontog. The state as a class organization which tends to matotato the mode of production that benefits it deftoitely has to dispose of a sufficient amount of money which would ensure an economic, political and legal stability. Even Voltaire to one case emphasizes "The essence of governance lies to money" as an expression of tosufficient resources to any society. Today it is impossible to imagtoe the functiontog of a national economy without the public sector, which accounts for at least 1/3 of the economic activity of any national economy. Modern economies are rightly considered mixed as public ftoances tocreastogly toterfere to the social, stabiliztog and developmental aspects of national economies. Tax systems, volume and structure of public revenues to modern states are not only fiscal components, but tocreastogly toclude the social, developmental and stabiliztog dimension of national economies. Taxes, customs, duties, contributions and various gifts are the mato sources with which the state coffers are filled. Through that box, all the empty potots that are presented to the company are filled to, potots that represent the public expenses. The Republic of Kosovo as a state which is to the process of establishtog its routes or foundations. The Republic of Kosovo as the youngest state to the world is to the phase of constitution and consolidation of its development. As such it has a number of challenges and problems. One of them is the consolidation and creation of stable macroeconomic policies, tocludtog monetary policy. Exactly this will be the topic of research and issues that  will deal with durtog this paper. It is impossible for it to function as a state without a sound revenue system. Kosovo matoly receives revenues from certato sources, and among them, the most important source is taxes. Taxes, among others, not only to the Republic of Kosovo, but also beyond. The structure of this paper is divided toto several mato parts. As a start, an attempt will be made to give a perspective on taxes as the mato sources of public revenue and its impact on different economic systems to different countries. Then an overview will be given on the composition and content of the tax system of the Republic of Kosovo and its comparison with the tax systems of the surroundtog countries.

PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBAYARAN PADA PEMBERIAN IZIN TINGGAL KUNJUNGAN WNA DI KANTOR IMIGRASI KELAS I KHUSUS TPI NGURAH RAI

This study aims to determine the Payment Accounting Information System for Foreign Visit Stay Permits and to find out whether the applied SIA can encourage a better service system in granting Foreign Visit Stay Permits at the TPI Ngurah Rai Special Class I Immigration Office. The data collection technique was carried out by analyzing and presenting the data obtained through interviews and study documentation related to the payment system for stay permits for foreign visits conducted at the TPI Ngurah Rai Immigration Office. The result found is that the payment of a stay permit for a foreigner's visit uses the Non-Tax State Revenue (PNBP) system which is automatically integrated with the information system at the Ministry of Finance. Also the system for granting stay permits for foreign visits has been carried out using the Immigration application managed by the Directorate General of Immigration. Both of these systems make it easier for users to carry out payment activities for applicants and provide residence permits for immigration officials because they are automatically systemized and interconnected with the department or division concerned.

New Fiscal-Military State in the Eighteenth-Century English Literature

The purpose of this article is to present the new fiscal-military state in light of eighteenth-century English literature. In reality, there were many different reactions to the new financial system at the time. It turns out that while many people embraced them, many others criticized them. The fiscal-military state produced enormous vested interests that were reliant on the results of the exceptional experiment in public credit. In addition to the armed forces, everyone who had a stake in it included the staff members of financial corporations, those who rendered services to them on the stock exchange, and the officials who worked in the revenue system. Among those who supported its founding were the stockholders of the three major corporations. Owners of Bank and East India stock made up approximately a third of the group, which numbered around 10,000 persons. Most of them lived in London and the Home Counties, and non-landed sources of income made up the majority of their income. Fewer than many landowners have excess cash to invest in bank stocks or related to the South Sea or East India. The ‘monied interest’ investors in government loans received heavy criticism from spokespeople for the landed classes. Because of the disagreements between the Whig and Tory parties in the latter Stuart era, the conflict of interests purportedly caused by the financial revolution became entangled in those conflicts. The Whigs were said to be fostering the wealthy interest by the Tories, who claimed to speak for the landed interest. Not all Whigs supported the new public credit system uncritically. It has revealed the rationale behind the growth of the fiscal-military state.

Analisis Manajemen Risiko Keuangan Industri dengan Tinjauan Evaluasi Total Productive Maintenance Studi Kasus di PT ABC

PT ABC revenue system in competing with competitors as a global fertilizer supplier, has led to a shift to focus on higher sales levels. Based on the review Total Productive Maintenance , the researcher found that the level of loss from the burden of repairing the operational costs of the APPO machine affects the level of company profitability. Due to damage to the blades and filters the engine creates a discharge load in the short term. The company must emphasize supervision with a minimum standard limit of MTBF, MTTR, and MDT figures for each type of damage. Namely, the broken blade resulted in MTBF of days, MTTR of 30 minutes and MDT of 32 minutes, while the filter was damaged with results of MTBF of 9 days, MTTR of 11 minutes, and MDT of 5 minutes. The damage that occurs is found to be forcing the machine's performance to be irregular and not maintained, when the production and post-production processes will be carried out. Another thing that the researcher revealed in this finding is that the amount of load on the APPO machine must be adjusted to the upper threshold limit for the raw materials to be processed. Because if this continues to happen in order to pursue sales targets and high demand, it is said that the level of machine maintenance losses will dominate profits, as well as sales profits.

A systematic study of income tax and revenue of Nepal in recent times

This present paper deals with the income tax and revenue system of Nepal. This includes historical and conceptual references to income tax and revenue system with reference to Nepal. Revenue is the backbone for the development of any country. Income tax has been put on the people by the state for the holistic development of state and people. The research focuses on the theoretical approaches adopted and implemented by the state or government.

SPA and Local Tourist Fees as a Tributes of a Consumption Nature

With the date of liquidation of the Polish local government and the reform of the state budget system, financial supply system of parishes is based on completely different assumptions and the principle of legal and organic unity of the system of public revenues. The different types of income which influence the budgets of national councils and their design are determined uniformly for the whole country by the supreme bodies of state power. Under this system, introduced among other taxes collected for the central budget, and so central taxes and taxes levied for local budgets, which are spontaneous taxes terrain. The disputed interpretation issues arise in the subject of adopting the collection of the spa fee and the tourist (called “local”) fee, due to similarities in the construction of these fees and the optional nature of recovery. The interpretation problems arise in the matter of principles, way and purposefulness of destination of the spa fee by the resort communes for the realization of their own public tasks.