Source Of Local Revenue Research Articles

Kontribusi Penerimaan Pajak Bumi dan Bangunan Pada Pendapatan Asli Daerah

This study aims to analyze how big is the contribution of Land and Building Tax to Regional Original Income in Bekasi Regency, where Land and Building Tax is a potential source of local revenue as a source of financing for government activities in Bekasi Regency as well as regional development and economy. The method used in this research is interview with direct communication techniques either directly or indirectly. Data collection in this qualitative research was collected primary data and secondary data. Primary data through observation and interviews with BAPENDA officials who are directly involved with the collection of Land and Building Tax in Bekasi Regency which is used as information to obtain verbal information regarding their understanding, opinion and involvement in tax collection.

STRATEGI PENINGKATAN PENDAPATAN RETRIBUSI DAERAH DI KOTA KENDARI

One source of local revenue that has the potential to be developed to support regional fiscal capacity is revenue from regional levies. The purpose of this writing is to find out the strategy for increasing regional retribution revenue in Kendari City, Southeast Sulawesi Province. The results of the study found that the intensification strategy through improving the quality of public services and reforming the collection system, improving the quality of management staff, using technology, and increasing supervision, as well as the extensification strategy through updating rules, creating new regulations and establishing new sources of fees as well as increasing citizen awareness in Paying user fees is a strategy of the Kendari City government in an effort to increase local revenue.

Evaluation of the Realization of Expenditure on Cigarette Tax Revenue Sharing in the City of Manado

Realization of the Budget is very important in the implementation of Expenditures. Cigarette tax DBH revenue is a source of local own-source revenue (PAD) because it is a very potential source of local revenue and can be collected efficiently, effectively and economically, so that it can play a bigger role in efforts to increase regionally-sourced income (PAD). This study aims to evaluating the appropriateness of the realization of spending on cigarette tax revenue-sharing and knowing the records. The object of this research is the Regional Financial and Asset Board of Manado City. This type of research is descriptive qualitative using interview techniques, observation, data collection as well as documentation. The results of this study are the Realization of Cigarette Tax Revenue Sharing Fund Expenditure in 2018-2021, that the realization of cigarette tax revenue sharing expenditure has decreased in 2020 and 2021, then in 2018 and 2019 it has increased. The lowest realization was in 2020 and 2021 where the realization was quite low, namely only reaching 94.35%, for recording it was in accordance with existing regulations, namely PP 71 of 2010.

Efforts to Increase Free Regional Original Income on the Ponorogo Regency Regional Tax Road-Map for 2022-2026

Local tax revenue is the largest source of local revenue. Conditions in Ponorogo Regency in the local tax revenue sector have decreased in 2020 due to the Covid-19 pandemic. The government must prepare a strategy and design to recover lost tax revenues in 2020. Projections are made to find out the amount of local tax revenue, especially in Ponorogo Regency in the coming 2022-2026. This study aims to calculate and project the value of regional tax revenue for Ponorogo Regency in 2022-2026 and design activities so that these projections can be fulfilled. Secondary data obtained from the Office of Revenue, Financial Management and Regional Assets of Ponorogo Regency. The largest revenue from the Regional Tax for Ponorogo Regency in 2013-2021 is land and building taxes with a total of 250,443,706,350 and the lowest is the groundwater tax post which only reaches 1,862,439,630. However, after making projections for 2022-2026 the largest tax post occurs in total hotels with a value of 6,072,824,558 and the lowest tax post occurs with a parking tax of 722,938,090. The value of the highest tax item has changed in the hotel tax post as well as the hidden tax item in the parking tax which has changed in its entirety from before the projection was carried out. So it is necessary to renew new activity programs in order to increase tax items that are still low and maintain tax items that are already large.

PENGARUH INDEKS KAPASITAS FISKAL (IKF) DAN INDEKS RUANG FISKAL (IRF) TERHADAP DANA PERIMBANGAN TAHUN 2015-2020 PADA 122 KABUPATEN DAERAH TERTINGGAL DI INDONESIA

Underdeveloped regions are characterized as regions with unavailability of natural resources which causes high financial dependence to the central government in the form of balance funds transfer. This causes the low level of autonomy of underdeveloped regions because of the lack of local revenue sources. The average Fiscal Capacity Index (IKF) of underdeveloped regions during 2015-2018 was 0,75 or in the moderate category. Some underdeveloped regions in Papua and West Papua have high IKF because of the Special Autonomy fund. In terms of fiscal space (IRF), the freedom of underdeveloped regions in determining their own spending priorities by 36% throughout 2016-2018. One of the main goals of fiscal decentralization is to eliminate horizontal gaps between regions, which in turn must be reflected in the budgeting process where regions that are more in need (underdeveloped regions) will get more allocations than other better-off regions.The purpose of this study is to analyze the influence of IKF and IRF on the balance of funds for the 2015-2018 period in 122 underdeveloped regions in Indonesia. The data used are data on balancing funds, IKF, IRF for the period 2015-2018 sourced from BPS, the Ministry of Finance, and other relevant agencies. The analysis tool uses Panel Data regression with the Fixed Effect Model. The results of the analysis show that the IKF variable has a significant positive effect on the balance fund and the IRF variable has a significant negative effect on the balance fund.

ANALYSIS OF LOCAL GOVERNMENT FINANCIAL STATEMENTS (LKPD) IN ORDER TO IMPROVE THE QUALITY OF GOVERNANCE AND THE ACHIEVEMENT OF DEVELOPMENT OUTCOMES IN SOUTH SULAWESI

The performance of regional government administration is a form of illustration of work performance that can be achieved during a certain period. The performance of regional administrations that receive WTP Opinion (Unqualified Opinion) should be better than those that are Non WTP. This study aims to compare the performance of regional government administration in South Sulawesi that received WTP and Non WTP opinions for the 2015-2021 period. The performance of governance between local governments that obtain WTP and Non WTP opinions by using the Economic Growth Rate Product, the Human Development Index (IPM) and the Regional Revenue and Expenditure Budget (APBD). The research implication for local governments is hoped that they can improve the performance of their regional governments, especially in the financial sector by increasing the detection of local revenue sources and being able to manage them properly.

Community Perception of Waste Pollution from Bolu Animal Market in Indonesia

The existence of the Bolu animal market, Indonesia is not only a source of local revenue from market levies, but also a tourist attraction for both domestic and foreign tourists so that the animal market needs to be managed including the waste produced from livestock that is marketed. This study aimed to determine public perceptions of waste pollution from the Bolu Animal Market, North Toraja Regency, South Sulawesi Province, Indonesia. This research was conducted from May 2022 to July 2022. The type of research used was descriptive research. The number of samples used in this study was 22 respondents using the purposive sampling method or those chosen intentionally. The data collection methods used were observation and interviews. The analysis of the data used was descriptive. Based on the results of the study, the perception of the community around the Bolu Animal Market shows that the average community is disturbed due to waste from the animal market in terms of air pollution and fecal waste that has not been appropriately managed, which can interfere with public health.

Analisis Pengaruh Pajak terhadap Peningkatan Pendapatan Asli Daerah di Kabupaten Tojo Una-Una

Local taxes significantly influence local revenue to increase local revenue, and it is necessary to evaluate local revenue sources. The focus of this study is to ascertain how taxes affect local revenue in the Tojo Una-Una Regency. Data collection is done by using documentation techniques and a literature study. The variables used in this study are local revenue and local taxes. The data was then analyzed using a simple linear regression formula: correlation coefficient, determination coefficient, and statistical t-test using Minitab 19 software. The results showed that the simple regression coefficient value was 6.870, meaning that when taxes increased by one million, local revenue would increase by 6.870 million. The correlation value between local taxes and revenue is 0.976 (a very strong category). The obtained coefficient of determination has a value of 0.952, meaning that local taxes contribute 95.2% to the increase in local revenue. The results of the t-test, the calculated T value is 11.755 with a significance value of 0.000 < 0.01. So, there is a significant effect between local taxes on increasing local revenue in Tojo Una-Una Regency.

The Effectiveness of Collecting PBB in The Urban-Rural and BPHTB Sectors for Increasing PAD in Malinau Regency

The role of local regional government becomes very important to regulate and manage. development in the region in self uses the Regional Original Income (PAD) owned by each region. One source of local revenue comes from the Rural and Urban Land and Building Tax (PBB P2) and the land and Building Rights Acquisition Fee (BPHTB). This study aims to determine the effectiveness of PBB and BPHTB collection in Malinau Regency, and the contribution of revenue PBB and BPHTB on PAD of Malinau Regency. The theory used by Devaas, a989:62 The Research method used is descriptive qualitative. The data collection method used is documentation, observational interviews and literature study. The selected informants are people related to tax collection, both at the BPKD Malinau Regency and ordinary people. The data used in this study in the target and realization in PBB and BPHTB revenues in 2017–2021. The results of the study indicate that the level of effective people of collecting PBB P2 and BPHTB from 2017 to 2021 is said to be very ineffective. Where the highest effectiveness occurs in 2021 with percentages of 78.66% and 447,57 %, respectively. According to the level of effectiveness of PBB and BPHTB receipts, Malinau Regency has not been effective in the las 5 years. Meanwhile, the contribution level of PBB P2 and BPHTB revenues to Malinau Regency's PAD is classified as less in the last 5 years.

ANALISIS PENDAPATAN USAHATANI BAWANG MERAH DI DESA GUNTARANO KECAMATAN TANANTOVEA KABUPATEN DONGGALA

The local hammer onion plant is one of the sources of i ncome for the people of the central Sulawesi who work in the agricultural sector and is also a source of local revenue, the local hammer onion plane plant has become and important commodity in central Sulawesi because it is an exsport commoditi for the central Sulawesi region. In general, an increase in the production of a farm cant be an indicator of the success of the farm in question, however the high production of a commoditi obtained by land area unity does not guarantee the high in come of shallot farming which is influencet by the price received by the farmer and the cost of using farm inputs. This study aims to the termine how mucth in come of shallot farming. Respondents were the terminate using simple random sampling method. The numbers of respondents who were a ssigned as samples in this study where 31 people from a total population off 108 people. The results showed that the average in come of shallot farming in the village of Guntarano was Rp. 19.076.532,26/ 0,74 ha/MT or Rp. 25.779.097,66/ha/MT.

Analyzing the Mechanism Between Local Government Debts and China’s Economic Development: Spatial Spillover Effects and Environmental Consequences

Under the new normal of economy, a series of active fiscal policies such as tax reduction and fee reduction and new infrastructure construction in China have reduced the source of local government revenue, while the expansion of fiscal expenditure and the widening gap between revenue and expenditure have further exacerbated the motivation of local governments to borrow. Using the spatial econometric model and based on the data of 30 provinces in China from 2006 to 2018, this article deeply studies the impact of local government debt on economic growth and its spatial spillover effect and discusses the regional location heterogeneity of this growth effect. The research shows that: (1) local government debt has significantly promoted regional economic growth; (2) the growth promoting effect of local government borrowing has significant spatial spillover; (3) borrowing debt has the greatest effect on promoting economic growth in the central region, followed by the east, and the west is almost unaffected. Therefore, the Chinese government needs to continue to implement an active fiscal policy, improve the promotion and assessment mechanism of local officials, and adhere to the goal of balanced regional development.

Kontribusi dan Efektivitas PAD dan Dana Perimbangan terhadap APBD Provinsi Kalimantan Selatan

These studies are targeted or targeted: 1)To find out the level of effectiveness of local revenue sources and the balancing fund against the regional budget (APBD) from 2018-to 2014, 2) To find out the contribution of the sources of local revenue and the balanced fund to the regional budget. ) from 2018-to to 2014.This study and study can be considered a qualitative descriptive study and study. Data was collected through documentation and a literature study.The results of the assessment and study showed: 1)The Level of Effectiveness of Regional Original Revenue of South Kalimantan Province in 2014-2018 ranged from 88.38-to 100.80 percent, and the average annual rate was 86.37 percent in the EFFECTIVE category. Level of Effectiveness of the South Kalimantan Provincial Balance Fund in 2014-2018, ranging from 98.59-105.25 percent and an average annual of 101.96 percent with a VERY EFFECTIVE category, 2) PAD contributions to the APBD from 2014-2018, ranging from 44.84 - 52.95 percent with an annual average of 49.35 in the GOOD category. The contribution of the Balancing Fund to the Regional Budget from 2014-to 2018 ranged from 33.55-to 48.11 percent, with an annual average of 41.69 percent in the ENOUGH category.

Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah (PAD) Dan Pendapatan Daerah Kota Kediri

Local revenue of local government is a right that is recognized as an addition to net asset value during a given period. For that all goods and services as a result of economic activities that operate in the domestic territory, regardless of whether the factors of production derived from or owned by a resident of the area, is the Gross Domestic Product. Local revenue is the revenue from the tax sector, retribution, the results of companies belonging to the region, the results of the wealth management separated areas, and other areas of legitimate revenue. In Law No. 33 of 2004 on Financial Balance between Central and Local Government, it is stated that the local revenue sources consist of regional revenue, Tax Revenue and Non-Tax. Under Law No. 34 of 2000 on the amendment of Law No. 18 of 1997 on local taxes and levies, what is meant by local taxes are compulsory contributions made by individuals and entities to the area without a direct reward balance, which can be imposed by legislation in force, which is used to finance the implementation of local government and regional development. Whereas levies are payment for certain services or granting special permits provided by the local government or for the benefit of private persons or entities. Local taxes and levies are one source of revenue (PAD). Local Revenue is one source of local revenue. The increased local taxes and levies are expected to increase revenue of an area, and the increased revenue is expected to increase in local revenue.

Kajian Dalam Pengawasan Sistem Parkir Elektronik di Kota Bandung

Decentralization has granted local governments the right to control fund from original local government revenue (Pendapatan Asli Daerah - PAD). A significant source of local revenue in Bandung comes from parking fees. Since 2017, the Municipal Government of Bandung has innovated parking retribution management by implementing an electronic parking machine system for several parking locations located along the side of the road. However, a problem arises when the parking machine in Bandung does not substantially enhance parking management. This study aims to examine the supervision undertaken by the Bandung city government for the implementation of electronic parking machines. This study was conducted on the implementation of an electronic parking system using supervisory theory. Several hindrance factors and problems were identified due to the state of the city government's supervision of electronic parking machines. Inadequate supervision and poor reporting by field officers lead to illegal levies and damage to electronic parking machines. It was determined that improving coordination between the Department of Transportation and other relevant agencies, such as the Bandung City Revenue Service and the Civil Service Police Unit, would improve the supervision quality. Developing specific rules and regulations to regulate electronic parking machines is necessary.

Kajian Dalam Pengawasan Sistem Parkir Elektronik di Kota Bandung

Decentralization has granted local governments the right to control fund from original local government revenue (Pendapatan Asli Daerah - PAD). A significant source of local revenue in Bandung comes from parking fees. Since 2017, the Municipal Government of Bandung has innovated parking retribution management by implementing an electronic parking machine system for several parking locations located along the side of the road. However, a problem arises when the parking machine in Bandung does not substantially enhance parking management. This study aims to examine the supervision undertaken by the Bandung city government for the implementation of electronic parking machines. This study was conducted on the implementation of an electronic parking system using supervisory theory. Several hindrance factors and problems were identified due to the state of the city government's supervision of electronic parking machines. Inadequate supervision and poor reporting by field officers lead to illegal levies and damage to electronic parking machines. It was determined that improving coordination between the Department of Transportation and other relevant agencies, such as the Bandung City Revenue Service and the Civil Service Police Unit, would improve the supervision quality. Developing specific rules and regulations to regulate electronic parking machines is necessary.

Jack London's “Mauki” and the Colonial Pacific

Jack London's “Mauki” and the Colonial Pacific

Fiscal Decentralization and Income Inequality: A Prediction Using the SEM Model

Economic development in a region is not only measured by the fiscal dimension andthe economic growth but also based on the income distribution. This study aims toanalyze the effect of fiscal decentralization on investment, economic growth, economic structure, employment opportunities, and income inequality between districts/cities in East Kalimantan Province, Indonesia. This study uses panel data (2013-2019) of the amalgamation of seven districts and three cities in East Kalimantan Province, analyzed using the Structural Equation Model (SEM). The findings show that regional tax plays a crucial role in enhancing regional investment, economic growth, and employment opportunities. It is also important for reducing the economic structure imbalance and income inequality. Profit-sharing funds improve regional investment, economic growth, and employment opportunities. At the same time, special allocation increases employment opportunities and economic structure imbalance. Furthermore, regional retribution increases employment opportunities and reduces the economic structure imbalance, but it harms regional economic growth. The practical implications offer solutions to the realization of local revenue sources for economic development and alleviation of social problems, such as employment opportunities and inequality in welfare.

Impact of Communication in the Management of Revenue Collection in Onitsha Metropolitan Area, Anambra State of Nigeria

The government needs adequate financial resources to deliver its many developmental functions. However, such financial resources are either not available or inadequate. One way of rising to this challenge has been scaling up revenue collection from local revenue sources. This study aims to assess the impact of communication in the management of revenue collection using a descriptive survey research design. The researcher formulated two research questions and one hypothesis. A self-developed questionnaire was used for data collection. The sample size consists of revenue collectors in Onitsha Metropolitan Area selected using the purposive random sampling technique; subsequently, thirty copies of the questionnaire were administered by the researcher. Mean, and standard deviation was used to analyse the data. The study showed, among other findings, that communication facilitates the co-ordination of the task, which impacts the management of revenue collection. Also, there is no significant difference on the views of male and female revenue collectors regarding the impact of communication on the management of revenue collection in the Onitsha Metropolitan Area of Nigeria. These findings have the vantage of providing the researchers, policymakers, and government with adequate and correct baseline data on the impact of communication in the management of revenue collection. Conclusions were drawn from the findings, and it was recommended that training and re-training programmes for the revenue officials should be organized at regular intervals to enable them to meet the challenge of the new millennium.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN PROBOLINGGO

Land and Building Tax in the Probolinggo Regency area is an important source of local revenue to finance the implementation of development. This study aims to determine the level of effectiveness of the Rural and Urban Land and Building Tax (PBB P2) Probolinggo Regency, and to determine the level of Rural and Urban Land and Building Tax contribution to Regional Original Income (PAD) in Probolinggo Regency in 2018-2020. . In this study using qualitative methods and descriptive approaches. For the type of data used in the study, namely using the type of secondary data obtained from BPS Probolinggo Regency. The results of the research show that the level of effectiveness of PBB P2 in 2018-2020 each year is still less effective, while the level of contribution of PBB P2 to PAD shows that in 2018-2020 the level of contribution is in the very poor category

Local Opt-Out Provisions in a State Gambling Expansion: An Analysis of Pennsylvania Municipalities

A 2017 gambling expansion bill in Pennsylvania included a provision that gave municipalities the option to ban a new casino from opening within their borders. This paper examined how different factors influenced local decisions on whether to allow casino gambling. Multilevel linear probability models indicated that municipalities were influenced by economic characteristics, as evidenced by a higher likelihood of allowing casinos in communities with lower levels of household income. Results also suggested that municipalities were influenced by variables related to tax competition and the percentage of residents who were black. The findings of this study identify factors that may influence municipal governments when given the authority to opt out of a state gambling expansion capable of generating a new source of local tax revenue.