Source Of Regional Income Research Articles

Analisis Kinerja Pengelolaan Keuangan Daerah dan Tingkat Kemandirian Daerah: Study Kasus Pada Badan Keuangan Daerah Kabupaten Tanah Datar

Regional autonomy is the authority to regulate the interests of the community itself or the interests to make rules to manage their own area. Tanah Datar Regency in 2016-2020 has several main problems, namely the largest source of regional income still comes from transfer income from the central government. In terms of spending, capital expenditures are still very low, regional financial growth. Regional original income that is still not able to meet regional expenditures to the fullest. This study aims to determine how the financial performance of the Tanah Datar Regency government in 2016-2020 is measured using regional financial ratios. This research is a research using qualitative descriptive method. To collect data used observation, interview and documentation methods. The data used in the form of primary data and secondary data. The primary data used comes from the financial statements of Tanah Datar Regency 2016-2020. Secondary data comes from interviews with several employees within the Regional Finance Agency of Tanah Datar Regency. The results of the analysis show that the financial performance of the Tanah Datar Regency government in terms of (1) the independence ratio shows that Tanah Datar Regency is still not independent, judging from the degree of fiscal autonomy of Tanah Datar Regency only around 10 % (2) the alignment ratio of the Tanah Datar Regency Government prioritizes operational expenditure compared to capital expenditure, with an average expenditure for operational expenditure of 71,91 %. Meanwhile, for capital expenditure the average expenditure is 13,80 % (3) for the regional financial growth ratio, the results are still very low, with an average percentage of 6,33 % (4) for the ratio of the effectiveness of local revenue in Tanah Datar Regency, it is practically not very effective, this can be seen by the average achievement of effectiveness of 96,50 %.

Kepastian Hukum Penerapan Pajak Air Permukaan (PAP) Di Pemerintahan Daerah Sumatera Utara

The Surface Water Tax (PAP) is one source of regional income. There are disputes and uncertainties that occur at PT. Indonesia Asahan Aluminum or PT. INALUM which has a different perception/understanding in determining the basic water price and the difference in determining the basic water price compared to other similar companies, causing legal uncertainty. The research method used is a normative juridical method, namely library law research that emphasizes secondary data research. The research approach used is a case study of the decision no. PUT-105234.06/2015/PP/M.IIA 2018. This research was conducted to examine how clear legal certainty is in the PT. INALUM and the Regional Government of North Sumatra Province. Based on research on legal certainty, the Regulation of the Governor of North Sumatra Number 24 of 2011 is not clear, causing problems with different calculations, so it is recommended to immediately follow up on the study conducted by BPKP regarding the surface water tax rate for electricity generation for its own purposes.

Strategi Kantor Sistem Administrasi Manunggal Satu Atap (SAMSAT) Painan Dalam Meningkatkan Pendapatan Pajak Kendaraan Bermotor di Kabupaten Pesisir Selatan

This study describes the implementation of the SAMSAT Painan office strategy in increasing motor vehicle tax revenues in Pesisir Selatan Regency. This research is motivated by the motor vehicle tax as a source of regional income which contributes quite a lot to the regional income of Pesisir Selatan Regency. According to the regulation of the Governor of West Sumatra Number 69 of 2014 concerning regional tax revenue sharing, districts in West Sumatra receive 30% of the realization of PKB revenues they collect. This research is important because of the low compliance of taxpayers in Pesisir Selatan Regency. This study uses the theory proposed by kotten which consists of organizational strategy, program strategy, resource strategy and institutional strategy. The method used in this research is a descriptive qualitative method with data collection techniques, namely interviews, observation and documentation. The selection of informants was carried out by a purposive sampling method. The results showed that the SAMSAT Painan office strategy in increasing PKB Revenue in Pesisir Selatan Regency had been going well and had implemented all types of strategies proposed by kotten. Although in the implementation there are several types of strategies that do not work well, such as the implementation of the program which is still uneven, the lack of creative human resources in running the program, especially for UPTD and the lack of facilities and infrastructure provided for taxpayers in paying motor.

ANALISIS KEPATUHAN WAJIB PAJAK BERDASARKAN REALISASI PENERIMAAN PBB PADA BPPKAD KABUPATEN PURWOREJO

Land and Building Tax (PBB) is a Regional Tax as one of the key sources of regional income to pay local government administration in order to establish a realistic and accountable regional autonomy. Therefore, tax payer compliance in meeting their tax collection obligations is required. The achievement of revenue targets and Building Tax (PBB) demonstrates tax compliance. This research was conducted in the BPPKAD Purworejo Regency. In this study, the author investigates the Taxpayer Compliance Analysis Based on PBB Revenue. The aim of this research is to determine what proportion of PBB tax income is collected depending on tax compliance (PBB). This study employs descriptive method, and data is collected from BPPKAD Purworejo Regency and processed by examining the proportion of realized land and building tax collections (PBB). The result reveal that the number of Land and Building Tax payers increases annually from 2016 to 2019. The rise in the number of tax payers means that the potential for PBB revenue will increase every year. For the realization of PBB revenue level Land Tax payer compliance and buildings (PBB) of Purworejo Regency, namely paying taxes as considered necessary.

Algoritma Backpropagation Menggunakan PSO Prediksi Penerimaan Retribusi Peminjaman Rumah Adat Dulohupa

Regional retribution as payment for services or granting certain permits specifically granted and/or issued by local governments for personal or business interests. Gorontalo City Government has several public facilities that are used as a source of regional income in the form of taxes or levies. The Dulohupa traditional house levy carried out by the Gorontalo City Youth and Sports Tourism Office often experiences ups and downs because it is caused by uncertainty about rentals or competition. The purpose of this research is to overcome the existing problems by predicting retribution receipts using the backpropagation method, the use of particle swarm optimization (PSO) to increase the accurate value in predicting. The data collected is daily quantitative univariate time series data. This type of data is the Dulohupa Traditional House Retribution Receipt Data. The dataset taken from the levy receipt variable has 211 records. The best model is generated on the backpropagation algorithm using the particle swarm optimization (PSO) selection feature, which can be seen from the smallest error rate of 0.122. Thus the addition of a selection feature can improve the performance of an algorithm. The results of the predictions for the next four months from January to April which have been denormalized with an average number of predictions of Rp. 1,806,789 with an error value of 0.112.

Collection of Public Road Parking Retributions in the Framework of Strengthening Regional Autonomy in Pekalongan

Parking retribution is a tax on the operation of off-street parking spaces, both provided with the main business and those provided in a place, including the provision of vehicle storage areas. This retribution is one of the potentials that will be managed as a source of regional income. This can be used as a benchmark for assessing the level of local revenue earned. The income can be allocated for the development of the area concerned. The purpose of this study is to discuss the Collection of Public Road Parking Retributions in the Framework of Strengthening Regional Autonomy in Pekalongan to the supporting and inhibiting factors in the implementation of the retribution. The research method used was descriptive research using a qualitative approach. In the implementation of the retribution, there is a significant increase every year so that it can be a reinforcement in the context of strengthening regional autonomy.

DAMPAK TAMAN WISATA PUNCAK TERHADAP PERTUMBUHAN PENDAPATAN MASYARAKAT DI DESA BILA RIASE KECAMATAN PITU RIASE KABUPATEN SIDENRENG RAPPANG

Regional tourism is one of the components of the economy that can be developed as a source of regional income and the income of the surrounding community in particular. The aims of conducting this research are 1) to find out whether the number of tourist visits affects community income; 2) to find out whether the tourist stay time affects community income; 3) to find out whether the number of rides has an impact on the growth of community income. The data used in this research was qualitative data obtained from respondents by conducting interviews, then it processed through data tabulation to see the comparison of each opinion and information given by respondents related to the research problem. The results of this research indicated that the number of tourists visits affects the income of the surrounding community who are the owners of Small and Medium Enterprises as well as stay time duration and the number of rides. Generally, the peak tourism park has succeeded in encouraging and influencing the economy of the surrounding community through employment and the creation of business opportunities. Concerning the research results that found the peak tourist park made a major contribution in encouraging the economy of the surrounding community, the government should pay more attention to the development of tourism in Sidenreng Rappang Regency in the future.

Zakat as a Local Revenue in Aceh: A Dynamics of Policy Implementation in the Local Realm

The legitimacy given by the central government to Aceh through Law Number 11 of 2006 concerning the Aceh Government has resulted in a policy of managing Zakat as a source of regional income in Aceh by Baitul Mal Aceh (BMA). Qanun Number 10 of 2018 concerning Baitul Mal is the basis for realizing these ideals. This research tries to look at the dynamics of policy implementation in the local realm using George C. Edwards III's theory. The authors apply qualitative research to get the desired conclusion by observing and interviewing several respondents, especially those implementing the policy. In implementing Qanun Number 10 of 2018, Baitul Mal has experienced many obstacles; zakat management as local revenue cannot be implemented according to sharia regulations but must follow regional financial management guidelines. Therefore, it is necessary to make further adjustments to qanuns or derivative legal rules to make their management more optimal and follow Syar'i provisions.

Penilaian Tingkat Kesehatan Bank DKI Mengunakan Risk Based Bank Rating Ratio

As one of the intermediation institutions and also a source of regional income, regional development banks (BPD) are currently faced with increasingly fierce competition. This study is titled assessment of the health level of bank DKI using RBBR ratio (Risk Based Bank Ratting) with the main focus in this study is to know and analyze the health level of regional development banks by using rbbr ratio as an assessment tool. The research method used is quantitative analysis that uses secondary data sourced from the bank's annual report in the period 2016 to 2020. The results of the study showed that the health level of DKI bank based on the overall RBBR Ratio showed good health performance in this study period. In 2016 the health assessment was good, in 2017 in 2018 in 2019 and in 2020.

Menaksir Nilai Ekonomi Objek Wisata Taman Manneken Manokwari : Aplikasi Individual Travel Cost Method

Economic assessment of a tourist attraction, both natural and artificial, is very important for planning sustainable environmental management. The plan aims to maintain the development capital so that it can be managed as a source of regional income and also to improve the welfare of the community. On the other hand, the management of tourism objects can be used to improve the regional economy without the need to exploit its natural resources. This research was conducted at Manneken Park, an artificial tourism object located in Prafi District, Manokwari Regency. The study focused on the number of individual travel costs and the economic value of the tourism object using descriptive research methods with survey techniques involving 100 respondents as resource persons. By using the Individual Travel Cost Method (ITCM), the results show that the average travel cost is Rp. 692,120, - and the economic value of tourism objects is Rp. 6,925,795.703,-. This indicates that the economic benefits received by tourists to travel to the Manneken Park attraction are greater than the costs incurred. The intended economic benefits are in the form of benefits in the form of comforts such as getting peace, beauty, and satisfaction.

ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH

The implementation of regional autonomy has spurred the Pandeglang district government to be creative in finding sources of regional revenue that can support regional financing. Regional Tax is one source of regional income that can be extracted in the context of increasing Regional Original Income. The purpose of the study was to determine the implementation of local tax collection systems and procedures in an effort to increase PAD, to determine the implementation of the Pandeglang Regency Regional Regulation Policy Number 3 of 2018 concerning Regional Taxes, to determine the increase of Pandeglang Regency's PAD in 2016-2020. The method used is descriptive qualitative method. The type of data used is primary data in the form of interviews and secondary data in the form of targets and realization of regional taxes, targets and realization of PAD in 2016 - 2020. The procedure applied to local tax collection consists of 9 main activities, registration, determination, deposit, application for installments, bookkeeping and reporting, objections and appeals, collection, correction, and collection of overpayments. The implementation of Regional Regulation No. 3 of 2018 concerning Regional Taxes has not fully implemented the Government's Internal Control System. The increase in PAD from year to year has increased fluctuations. Conclusion The system and procedure for collecting local taxes at the Regional Tax Service Agency of Pandeglang Regency are in accordance with existing regulations. BP2D of Pandeglang Regency uses Perda No. 3 of 2018 as one of the guidelines in making decisions and determining policies. Overall in five years the components of local taxes that contributed the most to the increase in PAD were PBB P2 Tax, BPHTB Tax and Street Lighting Tax

Efektivitas Pelaksanaan Pengawasan Metrologi Legal Terhadap Peningkatan Retribusi Daerah di Kota Tanjungpinang

Law Number 23 of 2014 concerning Regional Government has given authority to City Regional Governments to carry out government affairs in the trade sector, namely implementation of calibration, re-analysis, and supervision of legal metrology in sub-affairs in the field of consumer protection.As an autonomous region, the Regional Government of Tanjungpinang City in order to be able to run its government must be supported by sources of regional income, one of which is Regional Retribution which is the original regional income. BDKT calibration, re-analysis and observation services are one of the regional levies collected by the Tanjungpinang City Government. As for the focus of the problems raised in this study are, how is the implementation of legal metrology supervision in Tanjungpinang City, what are the obstacles faced by the Tanjungpinang City Government in implementing legal metrology supervision and collecting curated and recalculated service fees, and what are the solutions to implementation legal metrology supervision in an effort to increase user fees in Tanjungpinang City. From the results of the research conducted, it was found that in order to encourage the implementation of optimal legal metrology supervision, the Regional Government of Tanjungpinang City must meet the factors in the form of the availability of appropriate regulations, as well as the availability of competent human resources in the field of legal metrology so that with the implementation of proper legal metrology supervision, then it will directly provide support to the local government in terms of increasing the amount of local fees that will be used to improve the welfare of the people of Tanjungpinang City

Kontribusi Pajak Daerah Terhadap Produk Domestik Regional Bruto Kabupaten Bolaang Mongondow Selatan

Local taxes are taxes whose management and collection are carried out by local governments and for the benefit of the region itself as well as a source of regional income that contributes to the Gross Regional Domestic Product (PDRB). Gross regional domestic product (GRDP) is one of the macroeconomic indicators designed to present economic events in the exploitation of these resources and further understand the relationship between the transactions that occur in between. In Bolaang Mongondow Selatan Regency, the increase in Regional Original Income (PAD) is dominated by the contribution of tax revenues and levies. Local taxes and levies are the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue. Local taxes are able to become a mainstay in contributing to GRDP, because it is in line with the rapid development and economy in Bolaang Mongondow Selatan Regency. The purpose of this study was to determine the contribution of local taxes to the Gross Regional Domestic Product (PDRB) of Bolaang Mongondow Selatan Regency. This research is a quantitative study using secondary data (time series) in the 2010-2020 observation period. PDRB data collection is obtained from BPS South Bolaang Mongondow Regency, while regional tax and PAD data are obtained from South Bolaang Mongondow BPKPD. The results obtained are approximately 62.3% of local taxes have a significant effect on contributing to the Gross Regional Domestic Product (GRDP).

Kontribusi Pajak Daerah Terhadap Produk Domestik Regional Bruto Kabupaten Bolaang Mongondow Selatan

Local taxes are taxes whose management and collection are carried out by local governments and for the benefit of the region itself as well as a source of regional income that contributes to the Gross Regional Domestic Product (PDRB). Gross regional domestic product (GRDP) is one of the macroeconomic indicators designed to present economic events in the exploitation of these resources and further understand the relationship between the transactions that occur in between. In Bolaang Mongondow Selatan Regency, the increase in Regional Original Income (PAD) is dominated by the contribution of tax revenues and levies. Local taxes and levies are the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue. Local taxes are able to become a mainstay in contributing to GRDP, because it is in line with the rapid development and economy in Bolaang Mongondow Selatan Regency. The purpose of this study was to determine the contribution of local taxes to the Gross Regional Domestic Product (PDRB) of Bolaang Mongondow Selatan Regency. This research is a quantitative study using secondary data (time series) in the 2010-2020 observation period. PDRB data collection is obtained from BPS South Bolaang Mongondow Regency, while regional tax and PAD data are obtained from South Bolaang Mongondow BPKPD. The results obtained are approximately 62.3% of local taxes have a significant effect on contributing to the Gross Regional Domestic Product (GRDP).

Revitalization of property asset on the Dumilah Waterpark through the infill development of new activities

Property assets owned by the city government should provide high benefits as a source of regional income. The asset is aging so that its productivity will decrease. The government is trying to revitalize assets to make them more productive. The purpose of this study is to determine the best utilization that can provide the highest benefit. The method used to assess the development of these assets is through the high best use approach. Several alternatives to the use of assets compared with the analysis of financial feasibility include the calculation of IRR, NPV, PP, ROI. The utilization of property assets that is more profitable for landowners, based on the results of the FGDs that have been carried out there is an opportunity to build a supporting facility for the development of Dumilah Water Park as a Hotel and Convention Hall. Both of these facilities have considerable economic appeal to support the function of the city of Madiun as a center for trade and services on a regional scale. Based on the calculation of financial feasibility at Dumilah Water Park with an initial investment amount of Rp. 60,354,000,000.00 then the Net Present Value is obtained of Rp. 6,258,119. Likewise, the Internal Rate of Return was obtained at 11.41%, greater than the 10% interest rate. Meanwhile, the Payback Period of this investment is 8 years with an ROI of 10%.

OpenCV and Machine Learning Implementation for the Vehicles Classification and Calculation in the Parking Tax Monitoring System at the Bantul Regency Regional Financial and Asset Agency (BKAD)

After regional autonomy has been implemented in Indonesia, local governments must maximize its revenue through various sectors, including the Bantul Regency government. One source of regional income is a local tax, based on law no 28 of 2009, one type of tax-managed by local government is the parking tax. Either an off-street parking lots, those provided in connection with the business principal, those provided as a business, or motor vehicle daycare (Indonesian Law No.28 of 2009). The parking tax is a self-assessment tax. Taxpayers will calculate their amount of tax that must be paid to the government. Therefore, the local government should conduct oversight of the reports of taxpayers. One form of supervision carried out is to monitor the number of vehicles at the taxpayer’s location. Officers then record the number of vehicles based on vehicle classification, whether they were two-wheeled or four-wheeled vehicles or other vehicle types. Currently, monitoring is done manually using a mechanical counter. This monitoring may have the risk of being miscalculated or wrongly recorded due to the monitoring officer’s oversight. Computer vision (OpenCV library) and machine learning (Mask R-CNN), is expected to minimize these errors and optimize the officers’ performance on duty.

FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK DAERAH KOTA SEMARANG

Taxes are a source of regional income. Semarang City in terms of PAD has tax revenues that are still volatile. Judging from the existing tax potential, the City of Semarang has quite good potential but has not been explored effectively and efficiently. This study aims to analyze the factors that affect Semarang City local taxes with the independent variables of PDRB, inflation, number of industries and population density.The data used in this research is secondary data. The analysis model used is multiple linear regression analysis. Multiple linear regression analysis using the classical assumption test includes normality test, multicollinearity test, autocoleration test, heteroscedasticity test, and hypothesis testing through the F test, t test and coefficient of determination (R2).The results of the analysis of this study indicate that the GRDP and inflation variables have a significant positive effect, while the number of industries and population density variables have a positive and insignificant effect. The analysis of the F test results shows that the variables of GRDP, inflation, population density and the number of visitors to tourism objects simultaneously influence local tax revenues. The Adjusted R square value of 87 percent of the independent variable can affect government revenue, while 13 percent of local tax revenue is influenced by variables other than the variables used in the study.

PERILAKU OPORTUNISTIK PEMERINTAH KOTA MANADO ATAS PERUBAHAN DANA ALOKASI UMUM: SUATU KAJIAN KUALITATIF

The purpose of this research examine the opportunistic behavior of the Manado City Government over changes in the General Allocation Fund (DAU) developed by Maryono (2013) and to obtain empirical evidence regarding the development of changes in the DAU allocation received from the Central Government and the opportunistic behavior of the Manado City Government over changes in the DAU throughout the 2014- Fiscal Year 2018. The approach used is a Qualitative Approach. Determination of key informants using purposive sampling techniques. Data collection techniques carried out by: Unstructured Interviews, Passive Participation Observation, and Documentation. Data analysis is performed through Data Reduction, Data Presentation, and Conclusion / Verification Activity. The results showed that the opportunistic behavior of the Manado City Government in responding to changes in the DAU: (1) Budgeting regional expenditure exceeds PAD as a source of regional income. Very high dependency behavior on DAU around 70 percent compared to PAD; (2) Non-proactive behavior towards developing the potential of resources to generate greater PAD contribution that exceeds or is balanced with regional expenditure expenditure, even though PAD can only finance 30 percent and is not fixed in nature; (3) Lack of developing a realistic attitude in formulating savings criteria in regional budgeting, especially savings in operational expenditure budgets to prioritize the use of the budget for the provision of community services; (4) Government's customary attitude to accept the fact that Manado City can only rely on the Service Sector due to the lack of natural resource potentialKeywords: Opportunistic Behavior, Local Government, General Allocation Funds.

Legal Position of Prosecutors State Lawyers in Regional Financial Recovery on Tax and Retribution Sectors in the Law Region of Padang Pariaman Regency

Regional taxes and charges are an important source of regional revenue to finance the implementation of regional government. In the course of government, the source of regional income from taxes and levies has become a major element in supporting economic activity, moving the wheels of government, and providing public facilities for the community. But of course there are taxpayers who neglect their obligations so that income from this sector is not on target, there is a deficit in state revenue and the backward effect is the sluggishness of the country's economy. Therefore law enforcement is needed to make taxpayers to immediately fulfill their obligations. One institution that is often used for dispute resolution by State Institutions, central / regional government agencies, BUMN / BUMD and their derivatives is the Attorney General's Office of the Republic of Indonesia, the implementation of which is carried out by the State Attorney (JPN).

LiDAR application of intertidal coastal zoning for aquaculture in Wolo Village, Kolaka, Southeast Sulawesi

Coastal Zones or Regions have abundant natural resources, support polluted areas’ welfare and are a source of regional income. Wolo Village coastal resources supporter a regional economy covering 3.44 square kilometers, as it is presented in the RTRW master plan and included in the regional-based maritime and fisheries and economic development concept (Minapolitan). The characteristics of the Wolo village coast support various types of aquaculture which are beneficial to its population. However, for sustainable growth, there is a need for aquaculture zoning of the intertidal areas. This zoning will provide the means to maintain the balance of coastal resources, ensures sustainability and it will support government developing programs. Intertidal coastal area zoning can be carried out by a zoning system that obtains space utilization in accordance with a criterion that supports the sustainable development of existing coastal resources and follows the RTRW master plan. To determine the physical condition of region spatially, DTM and DSM data obtained from Light Detection and Ranging (LiDAR) data can be used. The sustainable zoning boundaries for each cultivation would be found by using Geographic Information System. The results obtained using this method are that most of the coast in Wolo village included in Zoning III, which has potential for the development of coral reefs cultivation and Zoning I, which has the potential for the development of seaweed cultivate. From the obtained results, it can be concluded that the potential on the coastal of Wolo Village, as a producer of seaweed that can be further developed in accordance with sustainable zoning program and support the national Minapolitan Area.