scholarly journals THE EFFECT OF EFICIENCY RATIO, EFFECTIVENESS RATIO, CONTRIBUTION RATIO OF LAND AND BUILDING TAX ON LOCAL OWN SOURCE REVENUE IN THE SUKOHARJO REGENCY 2016-2018 (EMPIRICAL STUDY IN THE REGIONAL AGENCY OF THE SUKOHARJO REGENCY)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Setyani Sri Haryanti ◽  
Febrian Fernanda Siwi Tatok ◽  
Irwan Christanto Edy
Keyword(s):  
Local Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Contribution Ratio ◽  
Efficiency Ratio ◽  
Analysis Technique ◽  
Efficient Criteria ◽  
The Cost

This study aims to determine the effect of the efficiency ratio of Land and Building Tax revenue, determine the effect of the effectiveness ratio of Land and Building Tax revenue and determine the effect of the ratio of contribution of Land and Building Tax revenue to Local Government Revenue Original Revenue in Sukoharjo Regency in 2016-2018.The data analysis technique in this study is a descriptive analysis using indicators of the criteria of efficiency, effectiveness and contribution. The type of data used is quantitative data, data sources used secondary data and use the documentation method.The results of the study know that the efficiency ratio of land and building tax revenue in Sukoharjo regency in 2016-2018 is included in the very efficient criteria because in those 3 years the realization of land and building tax revenues is greater than the cost of collection. The effectiveness ratio of revenue from land and building tax in Sukoharjo Regency in 2016-2018 is included in the very effective criteria because the average for 2016-2018 is more than 100%, namely 123.93% with details in 2016 of 131.41% , in 2017 it was 120.35% while in 2018 it was 120.02%. The contribution ratio of the Land and Building Tax to Local Government Revenue in Sukoharjo Regency in 2016-2018 is included in the criteria of lacking because the ratio of contributions on average is only 10.71%.

scholarly journals ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU

2021 ◽  
Vol 9 (1) ◽  
pp. 69-80
Author(s):  
Yun Fitriano ◽  
Zahrah Indah Ferina
Keyword(s):  
Local Government ◽  
Key Words ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Large Contribution ◽  
Government Revenue ◽  
Quantitative Descriptive Analysis ◽  
Average Value ◽  
Quantitative Descriptive

Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes. Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenue

scholarly journals Efforts To Improve Regional Original Income of Medan City Through Hotel Taxes

2020 ◽  
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this research is to find out how the contribution of Hotel Taxes in increasing the Regional Original Income of Medan City and what are the efforts in increasing the hotel tax. Sources of data used in this research are secondary data, namely in the form of targets and realization of hotel tax revenue and realization of local revenue Medan City from 2016 to 2018. The data analysis technique used in this study is to use descriptive analysis. Hotel Tax to Local Own Revenue is to compare the actual value of Hotel Tax with the realization of Local Own Revenue in Medan City. The results show that in 2016-2018, the contribution of Hotel Tax in the city of Medan increased every year. In contrast to the contribution, the value of the realization of Regional Original Income tends to fluctuate because, in 2016-2017, it increased, while in 2018, the realization value decreased.

scholarly journals Perlindungan Jiwa Anak Yatim dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim

2020 ◽  
Vol 3 (1) ◽  
pp. 104-117
Author(s):  
Ahmad Yani Nasution
Keyword(s):  
Local Government ◽  
Government Regulation ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Scientific Work ◽  
Mental Life ◽  
The North ◽  
Analysis Technique ◽  
North Sumatra ◽  
Protection Of Life

This study is entitled "A Review of Maqashid Al-Shari’ah Against the Protection of Orphans' Mental Life in the North Sumatra Governor Regulation No. 6 of 2017 Regarding Orphan Protection". The purpose of this study is First To find out how the protection of life in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. Second To find out how Maqashid al-Syari’ah review of life protection in the Governor of South Sumatra No. 6 of 2017 concerning Protection of Orphans. In this study the authors used a descriptive analysis technique, which seeks to describe in general the efforts to protect the lives of orphans in South Sumatra local government regulation no 6 of 2017 concerning orphans, as viewed from Maqashid as-Syari’ah from secondary data in the form of books, scientific work of scholars, research results, articles, journals and documents that support this research. In this way the reader will get the results of research on the protection of the lives of orphans in the summit regulation regarding the protection of orphans. After analyzing the Governor's Regulation No. 6 of 2017 the author finally came to the conclusion that in the Governor's Regulation there is the principal of Maqashid Shari'ah, the Hifz Nafs. (preserving the soul). Abstrak Penelitian ini berjudul “Tinjauan Maqashid Al-Syari'ah Terhadap Perlindungan Jiwa Anak Yatimdalam Pergub Sumsel Nomor 6 Tahun 2017 Tentang Perlindungan Anak Yatim”. Adapun tujuan dari penelitian ini adalah Pertama Untuk mengetahui bagaimana perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Kedua Untuk mengetahui bagaimana tinjauan Maqashid asy-Syri’ah terhadap perlindungan jiwa dalam Pergub Sumsel Nomor 6 Tahun 2017 tentang Perlindungan Anak Yatim. Dalam penelitian ini penulis mengunakan teknik analisis deskriptif, yaitu berusaha mengambarkan secara umum tentang upaya perlindungan jiwa terhadap anak yatim dalam Peraturan pemerintah daerah sumatera selatan no 6 tahun 2017 tentang anak yatim, yang ditinjau dari Maqashid as-Syari’ahdari data sekunder yang berupa buku- buku, hasil karya ilmia para sarjana, hasil-hasil penelitian, artikel, jurnal dan dokumen-dokumen yang mendukung penelitian ini. Dengan cara demikian pembaca akan mendapatkan hasil penelitian tentang perlindungan jiwa anak yatim dalam pergub sumsel tentang perlindungan anak yatim. Setelah menganalisa pergub sumsel nomor 6 tahun 2017 akhirnya penulis mendapat kesimpulan bahwa dalam pergub tersebut terdapat pokok maqashid syari’ah yaitu hifz nafs. (memelihara jiwa).

scholarly journals POTENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

2019 ◽  
Vol 23 (2) ◽  
pp. 416
Author(s):  
Dita Dwi Agustina Darmanto ◽  
Indro Herry Mulyanto ◽  
Suratna Suratna
Keyword(s):  
Local Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Average Percentage ◽  
Regional Finance ◽  
Local Revenue ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
The City

This study aims to determine the potential hotel tax that actually has inYogyakarta City, how far the level of hotel tax effectiveness and how much the hotel tax contribution in the City of Yogyakarta. This research is included in the type of quantitative descriptive research. The population in this study are all hotels in the city of Yogyakarta. The data used in this study are secondary data obtained from the Regional Finance and Assets Agency, Yogyakarta Central Statistics Agency. The sampling technique used is non probability sampling by means of purposive sampling based on selected criteria. The analysis technique uses the analysis of hotel tax potential calculations, analysis of hotel tax effectiveness calculations and analysis of hotel tax contribution calculations.The results of this study point out that the comparison between hotel tax  potential with the realization of hotel tax revenue within five years is from years 2011-2015 there is a big difference, with a potential hotel tax of Rp. 425,219,891,636 and realized hotel tax revenue of Rp. 335,529,045,226, then the local government lost the potential of Rp. 89,690,846,410, from the two hotel classifications in the city of Yogyakarta star hotels that have a greater proportion of potential than non-star hotels. The level of effectiveness shows that hotel tax revenue shows the average percentage is still below 100% with the criteria "Not Effective" so that it can be concluded that the realization ofhotel tax revenue in the city of Yogyakarta has not yet reached the maximum potential, while the level of hotel tax contribution to local revenue in The city of Yogyakarta in accordance with the targets set by the local government shows a percentage above 4% with the criterion "Very Contribute", so it can be concluded that the hotel tax contribution also contributes greatly to local original income in the city of Yogyakarta 

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 103
Author(s):  
Nia Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 105
Author(s):  
Nely Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

scholarly journals The Domestic Investment, Local Government Revenue and Government Expenditure in the Education Sector

2019 ◽  
Vol 7 (2) ◽  
pp. 165-174
Author(s):  
Endang Sri Wahyuni ◽  
Ady Soejoto ◽  
Norida Canda Sakti
Keyword(s):  
Local Government ◽  
Government Expenditure ◽  
Secondary Data ◽  
Education Sector ◽  
Government Revenue ◽  
Domestic Investment ◽  
Education Expenditure ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This research aimed to analyze the effect of domestic investment and local government revenue toward government expenditure in the education sector. This research uses secondary data obtained from Central Bureau of Statistics in Indonesia and Local Educational Balance-Departement of Education and Culture. The analysis technique used is panel data regression analysis with cross section 34 provinces and time series for 2014-2017. The results showed that partially, domestic investment and local government revenue had a significant affect on government expenditure in the education sector. Meanwhile simultaneously, it shows that domestic investment and local government revenue had a significant affect on government expenditure in the education sector. These findings indicate that the level of education expenditure can be influenced by both domestic investment and local government revenue.  

scholarly journals THE EFFECTIVENESS AND CONTRIBUTION OF ADVERTISEMENT TAX TO INCREASE THE ORIGINAL REVENUE OF MATARAM CITY

2018 ◽  
Vol 16 (2) ◽  
pp. 105
Author(s):  
Nila Kurniati
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Analytical Tool ◽  
Primary Data ◽  
Tax Revenue ◽  
Research Model ◽  
Contribution Ratio ◽  
Data Presentation ◽  
Local Revenue

This study aims to determine the effectiveness and contribution of advertisement tax revenue to increase the realization of Mataram City's Local Revenue, and to find out the obstacles faced in regulating advertisement taxpayers and the efforts made to increase advertisement tax revenue. The type of research used is qualitative research. The type of data used is primary data and secondary data. The analytical tool used is the effectiveness ratio, contribution ratio, and descriptive analysis. The research model used is the Miles and Huberman model, which consists of data reduction, data presentation, and conclusion drawing. The results showed that 2013, 2015 and 2016 the effectiveness of advertisement tax revenue was in the very effective category. As for 2014 and 2017 are in the less effective category. So that if averaged the value of effectiveness is 99.82% with the effective category. The advertisement tax contribution to the PAD is still very less because it is still in a position below 10%.

scholarly journals Effectiveness and Efficiency Analysis of Mucipal Tax Revenue and Its Contribution toward Locally Generated Revenue in Sidereng Rappang District

2021 ◽  
Vol 3 (1) ◽  
pp. 103-110
Author(s):  
Sartina Sartina ◽  
Sanusi Fattah ◽  
Abdullah Sanusi
Keyword(s):  
Local Government ◽  
Quantitative Method ◽  
Efficiency Analysis ◽  
Tax Revenue ◽  
Government Revenue ◽  
Efficiency Ratio ◽  
Local Taxes ◽  
Tax Revenues ◽  
Effectiveness And Efficiency

The purpose of this research is to analyze the effectiveness and efficiency of the municipal tax revenues and their contribution towards original local government revenue in Sidenreng Rappang district. The study applied the descriptive quantitative method. The data obtained from the municipal tax revenues district and the budget realization report of Sidenreng Rappang district from the period between 2014 and 2019. This research uses the method of effectiveness and efficiency ratio to calculate local tax, local tax realization, local tax fees, local tax target, and local tax contribution. The result in this research indicates that local tax revenues in Sidenreng Rappang district during the period of 2014 are already effective. The annual local tax revenues are very effective. Interestingly, the contribution of local taxes towards original local government revenue in Sidenreng Rappang district is found still very low.

scholarly journals Analisis Efektivitas dan Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah (PAD) Kota Medan

2021 ◽  
Vol 31 (3) ◽  
pp. 704
Author(s):  
Deasy Arisandy Aruan ◽  
Dianty Putri Purba
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Tax Revenue ◽  
Regional Government ◽  
Revenue Sources ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax revenue and realization of regional revenue (PAD) Medan City from 2014 to 2018. The data analysis technique used in this study is to use descriptive analysis. To determine the level of effectiveness is to compare the hotel tax realization value with the hotel tax target that has been set by the Regional Government of Medan City. And to find out how to analyze the contribution of hotel tax to Regional Revenue (PAD) is to compare the value of hotel tax realization with the realization of regional revenue (PAD) in Medan City. The research result states that in 2014-2018, the effectiveness and contribution of hotel tax tends to fluctuate every year. The value of hotel tax effectiveness is in the value of 93-114% and is in the very effective criteria, except in 2015 entering the effective criteria. Meanwhile, the contribution is worth 5-7%, so that it is in the very poor criteria in increasing the regional revenue (PAD) of Medan City. Keywords: Hotel Tax; Regional Revenue (PAD).

Sign in / Sign up

Export Citation Format

Share Document