Budget Revenues Research Articles

Pengaruh Tingkat Pengetahuan, E-samsat, Sanksi Pajak, dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Taxes are the main resource of revenue, especially in the revenue budget and the state budget. We are optimistic the rupiah will still be under pressure, he said. Taxes are a means of paying the people to the state, and the people have a legal obligation to be able to pay off some of their wealth immediately. The purpose at this study is to examine how the level of knowledge, e-samsat, tax penalties and services can affect the taxing compliance of motor vehicles. The ressearch methode at this study is the deisgn of quantitative research design, with primary and secondary data sources. The population in the study involved motorized taxes in the 442 city of batam. In the study a large sample decipherment using the slovin formula with the number of 400 respondentts. In this study the method of collecting samples used is a combination of a non-sampling and an estimated forecasts. Data analysiss techniques use valification tests, religious tests, normality tests, multicolosynticizing tests, linear regression tests, determinations coefficient analysis (R2), test t and test f. studies indicate that knowledge levels, e-samsat, tax sanctions and service simultaneously have a positife and significant impact on motor vehicle taxing

Analisis Efektivitas Dan Efisiensi Anggaran Belanja

The Regional Revenue and Expenditure Budget is the regional government's annual financial plan which is discussed and agreed upon jointly by the local government and the Regional People's Representative Council and stipulated by Regional Regulation. The budget is an important thing in running a business organization or government institution which can be a benchmark in a successful implementation of the business organization or government agency. In terms of the budget, it includes the APBD, in which each region is given the authority as well as the obligation to prepare the Regional Revenue and Expenditure Budget. With a good budget, it will make the performance of the organization run in a more structured and better manner, meaning that if the budget is effective and efficient then the targets to be achieved can be met. Effectiveness is an important thing that must be done in a job so that the goals that have been set can be achieved properly. Effectiveness is also interpreted as a key element in achieving the goals and targets set by an organization/agency. It means that it is said to be effective when the organization can achieve the goals and objectives as well as targets that have been previously designed. In general, efficiency means the absence of waste. Every activity that will be carried out in achieving a predetermined target, there is a need for efficiency in carrying out a job so that it can reach the predetermined target and can be carried out correctly and precisely.

Генезис публічних фінансів та їх розвиток в Україні

Introduction. Dynamic, systemic transformations in society impact the development of socio-economic relations and improvement of terminology. Financial science is constantly updated, enriched with new terms that reveal and/or expand the essential meaning of certain financial processes and phenomena. A new term “public finance” appeared, which has gained great popularity in the scientific economic literature, especially among scientists of Ukraine. Researching its essence is an important factor in better understanding not only the genesis of the origin, but also the meaning of modern finance. Problem Statement. Obtaining the status of a candidate for EU membership opens up new opportunities for Ukraine and imposes certain obligations on bringing domestic financial terminology to generally recognized international practice. It is necessary to decide on the composition of public finances, which should be in the system of managing the country's financial resources. After all, the reconstruction of the state after the war will require increased attention from the public regarding the accumulation, distribution, redistribution and use of financial resources in the priority directions of socio-economic development. The question of the effectiveness of management and use of financial resources today and in the near future will become an extremely urgent task of the entire system of the country's financial resources (Public Finance Management, PFM). The purpose is to determine the genesis of the concept, essence, composition, structure of public finances and prospects for their development. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The dominant definition of public finance, in addition to meeting public needs, is independence and autonomy, as well as transparent formation and completion of all stages of the budget process. Based on this concept, it can be argued that under the conditions of the Soviet system, due to the lack of transparent mechanisms for the formation of budget revenues and budget execution, it was state rather than public finances that existed. The emergence of public finances is closely related to the activities of public authorities, which represent the state as a social institution and perform its functions at all levels of government. The democratization of state institutions affected the activities of state structures, including financial institutions. It is the relations concerning the formation and use of finances to satisfy the needs and interests of the people using the mechanism of transparency and openness of public funds management that are the basis of the formation of public finances. This peculiarity is a characteristic feature that makes it possible to distinguish them from public finances. The author'sdefinition of the term “public finance” is proposed. Conclusions. The complexity and ambiguity of the interpretation of the term “public finance” among scientists has been proven, which reflects, on the one hand, the historical past of the financial system of Ukraine, and on the other hand, the essential specificity of this term. It is advisable to improve the conceptual apparatus of domestic financial science, in particular by carrying out relevant reforms, introducing the term “public finance” into practice and enshrining it at the legislative level. Transparency, openness of the authorities that dominate the financial and budgetary systems of Western European countries and help them better perform the functions of the state is a determining factor of public finances as a special type of modern financial and social relations.

Main directions for forming budget income of different types of municipalities in the Russian Federation

This study is aimed at determining the main sources of income for local budgets of various types, their dependence on transfers. The analysis of the structure of the total and own revenues of the budgets of municipalities was carried out. For the period 2012–2021 revenues and their main components are determined in current and constant prices, which makes it possible to characterize the dynamics of the state of budgets for the specified period. The analysis of the structure of the main components of local budget revenues by types of municipalities identifies the dependence of urban districts, municipal districts, and settlements on income received as gratuitous transfers.

Forecasting the quarterly evolution of budget revenues in Moldova utilizing a time series model

The paper aims to develop a time series model fitted on the quarterly evolution of total budget revenues in Moldova for monitoring and forecasting purposes. While the developed model is specific to Moldova it may be of interest to use the methodology discussed in the paper in order to develop similar time series models in other countries to serve as a benchmark for monitoring and forecasting budget revenues. Following a brief analysis of the properties and estimation of time series models, the paper presents the data set to be used for the estimation exercise and analyses the data’s stationarity and the correlogram of the stationary series to be modelled. The data sample comprises the quarterly evolution of total budget revenues in Moldova from the first quarter of 2016 to the first quarter of 2023. The paper proceeds to provide the econometric estimates of the preferred time series model, as well as use the estimated model to generate the forecast of the quarterly evolution of budget revenues from the second quarter of 2023 to the fourth quarter of 2024. The model’s annual forecast of budget revenues for 2023 is slightly more optimistic than the Ministry of Finance’s estimate for 2023 contained in the recently approved Medium Term Budget Framework document and is almost identical with the projection of the International Monetary Fund contained in its latest country report for Moldova. The paper concludes by summarising the uses and limitations of time series models for monitoring and forecasting purposes and suggesting areas for further work.

Налоговая политика Республики Крым: снижение дотационности региона

Currently, the Republic of Crimea is a subsidized region, and for objective reasons the level of subsidization will not be significantly reduced in the near future, as a result of which the implementation of the indicators reflected in the Law of the Republic of Crimea "On the Strategy of Socio-economic Development of the Republic of Crimea until 2030" does not seem realistic. At the same time, the tax policy of the republic is developing measures to increase its own budget revenues, and they are already giving their positive results. Undoubtedly, the expansion of the revenue side of the regional budget should be based on increasing the manageability of the tax potential, which is formed taking into account the indicators of the dynamics of economic development. The unique geographical, resource and climatic conditions of the Republic of Crimea allow for a widely diversified economic development policy and, accordingly, regional tax policy. Based on the peculiarities of the territorial location and a large number of health resort and recreational complexes, it is possible to form a program of short-term measures to increase the tax base under special tax regimes, personal income tax and other taxes due to the cascade effect of business activity of individuals and SMEs. Full or partial solution of the problem of seasonality of active use of tourist infrastructure will increase the tax potential and, in turn, reduce subsidized dependence on the federal center. The management of tax potential should certainly be based on the analysis of the level of tax burden due to the fact that excessive tax burden can lead to the effect of reverse increase in tax payments.

Analysis of tax revenues in the subjects of the Russian Federation

The article is devoted to the tax revenues that form the budgets of the subjects of the Russian Federation. On the basis of statistical data the analysis of tax revenues of regional and local budgets, which in turn are formed by the norms of deductions, declared at the federal level, as well as established by territorial units of the upper level. On the example of the Oryol and Tyumen regions the formation of the revenue part of their budgets in the context of taxes was analyzed. On the basis of the analysis the author has made a conclusion that sufficiently large losses of multilevel budgets have at the expense of receipt in a smaller volume of taxes from profit of the organizations in connection with application of privileges for unprofitable enterprises. The conclusion is made that in modern economic conditions this privilege requires revision.

Akibat Hukum atas Alokasi Anggaran Pendidikan yang Kurang dari 20% Anggaran Pendapatan dan Belanja Daerah

Abstract: The existence of a pandemic has greatly affected the financial capacity of the Regional Government, so that there are regions that have not been able to meet the education budget allocation of at least 20% of the Regional Revenue and Expenditure Budget because the priority for handling and recovering from the impact of the pandemic is dominant and urgent to implement. Purpose: This study aims to provide academic descriptions and recommendations to regional governments in allocating the education budget according to their authority in regional autonomy. Design/Methodology/Approach: Research methods uses normative juridical research methods based on juridical aspects such as: norms, laws and regulations, and legal theories related to the authority to allocate the education budget obtained from scientific works, books, online media, and so on related to the object the research studied. Findings: This study discusses the legitimacy of regional regulations and the legal responsibilities of regional governments that allocate an education budget of less than 20% of the Regional Revenue and Expenditure Budget. Problems arise because there are regions that have not been able to meet the education budget allocation of at least 20% of the Regional Revenue and Expenditure Budget so that the Regional Government and the Regional People's Representative Council are faced with a difficult position when setting/approving the Regional Revenue and Expenditure Budget, because it is considered to have caused delegitimization of the constitution as the highest law. Originality/Value: This research comprehensively explains the legality of regional regulations which in substance have not fulfilled the mandate of the constitution. Then, this study also explains the legal responsibilities that will be faced by regional governments due to the unfulfilled constitutional mandate.

The Laffer curve and the growth maximizing tax rate analysis in achieving optimal economic growth

The Laffer curve and the growth maximizing tax rate (GMTR) can create optimal economic growth, which is very important in preparing the state revenue and expenditure budget and economic development. The implementation of economic development requires financing so that government expenditure growth often exceeds gross domestic product (GDP) growth. The size of the government is a measure of the ratio of total government spending to GDP. The amount of government spending is something that often happens in almost all countries in the world, especially in countries that are in the process of development. The problem is how the government can finance these increasing expenditures. There are two options available, namely on receipts from abroad in the form of foreign loans or on receipts from within the country. The tax sector is the determining sector that provides the largest contribution to domestic revenues. The size of this contribution requires that tax revenues continue to be increased, which can be seen from the tax ratio. The tax ratio is the ratio of total tax revenue to GDP. Several international multilevel studies have obtained in-depth analysis of this problem from the Laffer curve and GMTR approaches. This study convinces that the Laffer curve and GMTR can be applied to create the optimal economic growth.

Politik Hukum Pengalokasian Program Padat Karya Dengan Menggunakan Anggaran Pendapatan dan Belanja Daerah di Kota Surabaya

Abstract: The Covid-2019 pandemic has caused Surabaya's economy to experience a slowdown in growth. The poverty rate for the City of Surabaya increased from the previous year in 2020 of 5.02%, increasing to 5.23% or 152,489 poor people in the City of Surabaya (2021) with 314,837 families registered as MBR. One of the programs in the city of Surabaya in facilitating the poor and unemployed to be competitive and independent in improving their welfare is to establish a Work-Intensive Program designed to involve Low-Income Communities (MBR) in managing assets owned by the Surabaya City Government. Purpose: This study aims to provide views and legal accountability in optimizing the implementation of the 2023 Surabaya City Revenue and Expenditure Budget (APBD) through the Padat Karya Program in alleviating poverty and reducing the open unemployment rate in the City of Surabaya. Design/Methodology/Approach: Research methods uses normative juridical research methods based on juridical aspects such as: norms, laws and regulations, and legal theories related to the authority to allocate the education budget obtained from scientific works, books, online media, and so on related to the object the research studied. Findings: Problems arise because development issues or problems in the City of Surabaya are in addition to continuing to handle and recover the economic and social impacts due to the Covid-19 Pandemic, the problem of the City of Surabaya is that the fulfillment of employment opportunities and employment has not been optimal in reducing unemployment and poverty rates exists so that a local government policy is needed by establishing the Labor Intensive Program using APBD funds. Originality/Value: This research attempts to discuss the legal reasons for the Surabaya City Government in allocating the Padat Karya program using APBD funds in the City of Surabaya as well as the legal responsibility for the Surabaya City government for allocating the Padat Karya program using APBD funds in the City of Surabaya based on Government Regulation Number 12 of 2019.

KEBIJAKAN KHARAJ DALAM PERSPEKTIF ISLAM SEBAGAI SOLUSI PENDUKUNG PEMBANGUNAN DI INDONESIA

Referring to the State Revenue and Expenditure Budget (APBN), one of the sources of state revenue is tax revenue. This tax as a supporter of cash funds in the state. However, the allocated funds are still far from sufficient. As an agrarian country, Indonesia has good potential in increasing state revenue through tax revenue through the agricultural sector by using the concept of kharaj that existed at the time of the Prophet Muhammad SAW after the conquest of the land of Khaibar. The research method used in this research is literature review, which is a study that collects scientific articles that are relevant to the research problem. The results of the study show that the concept of kharaj at the time of the Prophet was the forerunner of the provisions regarding tax collection that are still valid today. And if implemented until now, it can increase state treasury income. These cash funds can be used to increase Indonesia's development and ensure people's welfare. The tax collection method that applies in Indonesia is muqasamah which is a substitute for the wazifah method in the kharaj concept.Keywords : art criticism, evaluation, textbook

Budget Planning Based on the Interests of the Ummah

The Revenue and Expenditure Budget Plan (RAPB) is an essential tool to be able to link between the planning and control processes within the organization. This research aims to determine the concept of budget planning carried out by TK Yaa Bunayya the Hidayatullah Islamic Boarding School. The research method used a qualitative method. The research result showed that The RAPB of the Hidayatullah Islamic Boarding School is compiled by units with the following stages: (1) preparation and ratification of the RAPB, (2) implementation of the RAPB, (3) accountability and reporting. The process of preparing the RAPB carried out by each unit in the Hidayatullah Islamic boarding school environment is based on the public interests of the ummah. “Ummah” according to the Hidayatullah Islamic Boarding School's perspective, are donors and people who use their services directly. Determination of work programs based on the interests of the ummah reflects the form of preparation of the RAPB that is right on target. The interests of the ummah become the basis for determining unit work programs that reflect common interests. This has an impact on the lack of conflicts that arise between the implementing unit and the foundation as the manager.

Simulasi Pinjaman Daerah sebagai alternatif pilihan Pembiayaan Pembangunan Infrastruktur di Kabupaten Batang Hari

Regional Loans are one of the alternative sources of financing in the Regional Revenue and Expenditure Budget to fund activities that are initiatives of the Regional Government in the framework of Local Government affairs based on the provisions of laws and regulations. Regional loans can be used to finance infrastructure and/or investment in regional infrastructure and facilities in the framework of public services. In addition, Regional Loans can also be used to cover regional cash flow. This study aims to determine the financial capability of the Batang Hari Regency Government and determine the number of feasible loans if the Batang Hari Regency Government makes regional loans as an alternative to financing infrastructure development. The data used in this study is secondary time series data derived from the Batang Hari Regency Government Budget Realization Report for the 2017-2021 period. The analysis tools used are the ratio of regional financial ability to repay loans with the Debt Service Coverage Ratio (DSCR), the Maximum Loan Limit (BMP) and to determine the amount of loans that can be made by regions in 2017-2021 by calculating regional revenue plans and regional spending plans, which are carried out using the Trend analysis method. Based on the simulation result conducted, the Batang Hari Regency Government has a Debt Service Coverage Ratio (DSCR) value of 4.81 which exceeds the minimum standard set at 2.5. The results of the analysis also show a Maximum Loan Limit of Rp. 740,070,216,978. Based on data obtained in fiscal year 2021. When viewed from the projection results, the loan that can be obtained by the Regional Government of Batang Hari Regency according to the analysis of the BMP Maximum Loan Limit in 2022 is IDR 706,263,200,215. Net funds are obtained from the projected results for 2022 of Rp. 503,718,603,808 and the maximum installments that can be prepared are Rp. 201,487,441,523.

The state budget of Ukraine: Diagnostics in the context of martial law

At the current stage of development of a market economy, the efficiency of the state depends on the quality of budgeting and execution, as it is the main instrument for mobilising and spending public resources. The purpose of this study was to diagnose the revenues and expenditures of the State Budget of Ukraine under martial law, to identify the main problems that impede effective budget formation and execution, and to provide recommendations on how to eliminate them. The study used empirical, theoretical, and statistical research methods, namely description and comparison; synthesis, analysis, and generalisation. The paper examined the essence of the state budget according to the opinions of foreign and Ukrainian researchers. Based on the statistical data, the study described the current state of the state budget and analysed the dynamics of budget revenues and expenditures in 2018-2022. The structure of tax and non-tax revenues to the state budget was investigated. The structure of the state budget expenditures was analysed in terms of economic and functional classification. The budget deficit was analysed. The study highlighted the main problems related to the preparation and execution of the state budget, namely: military operations in the country leading to capital outflows; a decrease in the growth rate of the gross domestic product and a decline in production; insufficient filling of the reserve fund; an increase in tax rates leading to tax evasion by business entities; instability of the national currency; lack of an effective strategy for budget preparation and execution; imperfect control over the implementation of budget programmes. The paper offers recommendations on how to overcome these problems and promote optimisation of the revenue and expenditure sides of the state budget. The results of the study are of practical importance, since it is based on the analysis of the state budget indicators that the state of the budget is determined and ways to balance the revenues and expenditures of the State Budget of Ukraine are identified

Perencanaan Keuangan (Rapbs) Rencana Anggaran Pendapatan dan Belanja Sekolah dalam Pengembangan Sekolah di SMK Al Washliyah 9 Perbaungan

The draft School Revenue and Expenditure Budget (RAPBS) is carried out through a process of managing school funds, of course involving various parties such as the school principal who regulates financial nets and their management is carried out by treasurers and other components that assist the process of implementing school finances. The purpose of this study was to analyze the implementation of financial planning (RAPBS) school income and expenditure budget plans in school development. This research was carried out with a qualitative approach using descriptive methods. Data collection techniques are observation, interviews and documentation as well as literature studies and group discussions. The results of this research are that the acceptance component of SMK Al Washliyah 9 Perbaungan is optimized by using educational funding sources, namely the existence of regular BOS funds sourced from APBN revenues. Reporting on the accountability of the RAPBS is carried out only to the extent of the school principal. And will be conveyed at the meeting with the parties involved in it. The principal submits a report, especially regarding school financial receipts and expenditures. Evaluation is carried out every quarter or per semester. The conclusion from this study is that good use of the RAPBS has made school development better, including: character education, human resource development and the use of technology.
 Keywords: RAPBS; Accountability; Development

PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH

This study aims to determine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) to the capital expenditures. The population in this study were 35 Cities/Regencies in Central Java in 2016-2020. The data used in this study is from the Realization Report of the Regional Revenue and Expenditure Budget (LRAPBD) which is accessed through the official website of the directorate general of financial balance in the City/Regency in Central Java. The method of data analysis in this study used multiple linear regression analysis. The results showed that general allocation funds, special allocation funds and profit-sharing funds partially or simultaneously had significant results on capital expenditures in cities/districts in Central Java.

Determination of Directions to Increase the Efficiency of Municipal Budget Funds Spending

The article deals with the issue of increasing the efficiency of spending local budgets. Such a study is relevant in modern conditions, when the own budget revenues of the vast majority of municipalities do not cover the costs, and many local budgets receive more than half of the funds from higher budgets. Given the difficult socio-economic situation that has developed in recent years, the search for tools, methods and directions for optimizing local budget expenditures is becoming a priority.The purpose of the study is to determine the areas of spending budget funds, measures aimed at optimizing which could bring the greatest effect. The result of the work was the identification of the most “typical” (classical) municipalities (in the context of each of their main types), the structure of expenditures of which is similar to the average structure of municipal budgets, determined on the basis of an analysis of the entire sample. Based on the subsequent analysis, the main elements of the budget costs were identified, the work on which could bring the greatest savings. All this is supplemented by optimization measures and proposals for the main areas of spending, determined on the basis of the results of scientific literature analysis, the use of which will significantly increase the efficiency of budget expenditures.

Implementasi Kebijakan Program Beras Daerah Bagi Rumah Tangga Sasaran Penerima Manfaat (RTS-PM) di Desa Respen Tubu

The Regional Rice Program (Rasda) is an innovation program carried out by the Government of Malinau Regency to empower the community as an effort to improve people's welfare. The aim of the research is to analyze program implementation, supporting factors, and inhibiting factors for this program. The research was carried out using a qualitative approach, data collection techniques through interviews, observation, and studying reports or documents related to research. Researchers analyzed it using the implementation theory put forward by Van Mater and Van Horm. Because of the theory of Van Meter and Van Horn. The results of the research analysis show that the implementation of the Rasda program in general can be carried out well. In terms of standards and policy targets, the Rasda program has been regulated in the form of District Head Regulations, District Head Decrees, and guidebooks. In terms of resources, the implementation of the Rasda program is supported by and through subsidy spending from the APBD (Regional Revenue and Expenditure Budget) of Malinau Regency in the amount of IDR 5,000,000,000.00 (five billion rupiahs) annually. Aspects of communication with the existence of an effective coordination system starting from the village, sub-district, up to the district level. The disposition aspect in the form of delegating monitoring and supervision tasks to the village government supported by the provision of honorariums can increase accountability for the implementation of the Rasda program. Characteristic aspects have been realized through the District Rasda Team which consists of eight OPD (Regional Apparatus Organizations) and Perumda (Regional Public Company) Intimung. Aspects of the social, economic and political environment show that the Rasda program is able to help meet food needs. The factor that supports the implementation of the Rasda program is the district head's high commitment to production and distribution. The inhibiting factors are limited regional rice productivity and limited facilities, infrastructure, and facilities.

Local Government Policy in Improving the Quality of Islamic Religious Education in Bogor Regency

This study aims to examine the policies of the Bogor Regency Government in improving the quality of Islamic Religious Education (PAI) in schools. This research uses a descriptive qualitative method with an empirical approach. The object of this research is the policies in Bogor Regency, and the research instrument is a human instrument. This study uses document data collection techniques and interviews. The analytical method used is the policy analysis method. The result showed that the policies of the Bogor Regency Government in improving the quality of PAI were contained in the Bogor Regency Regional Regulation Number 3 of 2021 concerning Amendments to Regional Regulation Number 4 of 2019 concerning the Bogor Regency Regional Medium Term Development Plan for 2018-2023. There are three policies, they are the Bogor Ngaos policy, adding four (4) hours of PAI subjects, increasing the welfare of educators and education personnel through giving allowances for honorary PAI teachers, and the Teacher Professional Education Program (PPG) by using the Regional Revenue and Expenditure Budget (APBD) of Bogor Regency. These policies have a positive impact and strengthen the students' character, which finally will improve the quality of PAI in Bogor Regency.

Spatiotemporal Variation in Ecosystem Health and Its Driving Factors in Guizhou Province

Healthy ecosystems are crucial for sustainable regional development. The lack of spatial distribution patterns and driving factors of ecosystem health limited ecosystem management and urban planning. Understanding the spatiotemporal variation characteristics of ecosystem health and its driving factors can contribute to ecosystem management. Based on the “vigor–organization–resilience” (VOR) framework, this paper focuses on increasing ESs and forming an improved “vigor–organization–resilience–ecosystem services (VORS)” framework to evaluate the ecosystem health of Guizhou Province in 2010 and 2020. At the same time, we used the geographic detector model to investigate the driving factors of ecosystem health in the region. The results revealed the following: (1) The areas of forest land accounted for more than 52%. Simultaneously, farmland and forest land decreased, while construction land increased from 2010 to 2020. Construction land was mainly converted from forest land, grassland and farmland. (2) The level of ecosystem health in Guizhou Province spatially increased from northwest to southeast, with the central part exhibiting the lowest health level. The ecosystem health index (EHI) was mainly moderate, accounting for 78.32% and 83.80% in 2010 and 2020, respectively. (3) Among the 11 selected driving factors, the gross domestic product (GDP), general public budget revenue, annual average temperature, average annual precipitation, and night light index significantly affected ecosystem health. Our research refines ecosystem health research and the results will contribute to effective and precise decision-making in ecosystem management and the implementation of land use policies.