Revenue Administration

A modern government collects required funds through different sources; mainly from revenue and debt. Among different sources, taxation is the most important sources of government revenue and Gross Domestic Product (GDP) of a nation. In this paper, an attempt has been made to examine the contribution of tax revenue to GDP and government revenue of Nepal. The main questions addressed for the study were to find the proportion of tax in government revenue collection and to know whether the resource gap of Nepal is in increasing or decreasing trend. This study is mainly based on secondary data collected from government sources. Nationwide data of both direct and indirect taxes, total government revenue and GDP for the period of last fifteen years from F/Y 2002/03 to F/Y 2016/17 have been taken for the study. In order to assess the contribution of tax revenue on government revenue and GDP, co-relation and multiple regression analysis have been done separately and the results have been verified by using test statistics (t-test and f-tests). Similarly, to observe the long-term growth of tax revenue, time series analysis has been done by using straight line trend method. The study has concluded that GDP and government revenue have been strongly related with direct and indirect tax revenues of Nepal.

The study sought to assess the effect of implementing Electronic Fiscal Devices in VAT collection in Tanzania. The study analysed the importance of Electronic Fiscal Devices to TRA, taxpayers and other stakeholders with the aim of determining the impact of Compliance Checks using Electronic Fiscal Devices on VAT collection in Tanzania, to establish the effect of Roll Out of Electronic Fiscal Devices on VAT collection in Tanzania and to evaluate the effectiveness of Enforcement of Electronic Fiscal Devices on VAT collection in Tanzania. The study utilized secondary data obtained from 391 traders registered at TRA and utilizing Electronic Fiscal Devices. The study adopted a descriptive research design. Preliminary data analysis was conducted as a pre requisite to running regression analysis. The data collected was computed using STATA SE 12.1 and the output presented in form of tables.  To answer the research objectives and hypotheses regression analysis was utilized where variables o...

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk pengabdian masyarakat yang memiliki peran penting dalam menghubungkan dunia akademik dengan realitas pembangunan desa. Program KKN Mandiri 2025 di Desa Rantau Ikil dilaksanakan selama enam minggu dengan fokus pada peningkatan pelayanan administrasi desa dan partisipasi masyarakat. Kegiatan yang dilaksanakan meliputi sosialisasi ke kantor desa, mengikuti rapat, senam sehat bersama ibu-ibu, kerja bakti dan peringatan HUT RI, pendataan Pajak Bumi dan Bangunan (PBB), serta pengantaran dokumen PBB ke RT-RT. Metode yang digunakan adalah pendekatan partisipatif dengan melibatkan perangkat desa dan masyarakat dalam setiap kegiatan. Hasil yang dicapai menunjukkan peningkatan efisiensi administrasi desa, meningkatnya kesadaran masyarakat tentang kewajiban PBB, dan terbentuknya sinergi yang baik antara mahasiswa dengan masyarakat. Program ini memberikan manfaat bagi mahasiswa dalam memperoleh pengalaman praktis pengelolaan pemerintahan desa, sementara desa mendapat bantuan dalam menyelesaikan urusan administratif yang mendesak.

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk pengabdian masyarakat yang memiliki peran penting dalam menghubungkan dunia akademik dengan realitas pembangunan desa. Program KKN Mandiri 2025 di Desa Rantau Ikil dilaksanakan selama enam minggu dengan fokus pada peningkatan pelayanan administrasi desa dan partisipasi masyarakat. Kegiatan yang dilaksanakan meliputi sosialisasi ke kantor desa, mengikuti rapat, senam sehat bersama ibu-ibu, kerja bakti dan peringatan HUT RI, pendataan Pajak Bumi dan Bangunan (PBB), serta pengantaran dokumen PBB ke RT-RT. Metode yang digunakan adalah pendekatan partisipatif dengan melibatkan perangkat desa dan masyarakat dalam setiap kegiatan. Hasil yang dicapai menunjukkan peningkatan efisiensi administrasi desa, meningkatnya kesadaran masyarakat tentang kewajiban PBB, dan terbentuknya sinergi yang baik antara mahasiswa dengan masyarakat. Program ini memberikan manfaat bagi mahasiswa dalam memperoleh pengalaman praktis pengelolaan pemerintahan desa, sementara desa mendapat bantuan dalam menyelesaikan urusan administratif yang mendesak.

This study aims to determine the system used by the Regional Income Agency in the collection of non-metallic mineral and rock tax in increasing the original income of the region, as well as to know the constraints in the implementation of the collection of Mineral Taxes instead of Metal and Bengkalis Regency Rocks. The type of research used in this study is qualitative with data collection techniques in the form of documentation, interviews, and literature study. The results of this study indicate that Bengkalis District Income Agency apply selfassessment system in the collection of Non-Metallic Mineral and Stone Taxes where taxpayers calculate, report and deposit / pay their own taxes to the Regional Regulatory Agency Bengkalis District. With the implementation of self assessment system in the collection of Non-Metallic Mineral and Stone Tax the taxpayers are encouraged to pay the taxes, so that each year the target of the Original Revenuerealized. From the data analysis of the target report on the realization of non-metallic mineral revenues and Bengkalis Regency's Rocks in 2014-2016 explained that the target of non-metallic mineral and mineral tax receipts every year reaches the set targets. However, revenue growth has decreased. Overall implementation of self assessment system in the collection of non-metallic mineral taxes and rocks at Bdan Revenue District Bengkalis is good, this is evidenced in the data target of realization of Non-Metallic Mineral and Stone Minerals reach the target set.

This research was conducted to determine the level of contribution of Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax revenues in the City of Banjarmasin from 2021 to 2023. The data used in this research is secondary data obtained from the Banjarmasin City Regional Tax recapitulation document from 2021 to 2023, with data analysis techniques using descriptive statistics. The results of the research show that the realization of PBB-P2 revenues has not provided an adequate contribution over the last 3 (three) year period and the level of PBB-P2 contribution to Regional Tax revenues in the City of Banjarmasin is relatively low.

The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the post-EU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the d...

This article focuses on the socio-economic and political experiences of the artisanal diamond miners and the various communities within the hills of Chiadzwa situated in the Marange area of Manicaland Province in Zimbabwe. The diamond rush by Magweja which can be traced back to 2006 ended in 2009 with the violent expulsion of Magweja in January 2009 under operation "dzokera kumusha". This phase in the country's mining history has popularly been characterised by the miners as a "free for all" period. Although there is a lot of emerging literature focusing on different aspects of Chiadzwa and indeed the activities of magweja, none has focused on the physical and corporeal dimensions operating within that landscape and how this was informed by shifting political, economic and social conditions. Using at different times, law enforcement, state security and military apparatus, the state increasingly assumed a secure hold over the area as a way of protecting the natural resources of the country from exploitation. The magweja felt they were not only being subordinated to a strong and powerful state, but they were being deprived, since the inception of Chiadzwa, of the right to enjoy the wealth that naturally flows from a diamond mining activity located in their district. This is what propelled the miners to devise adaptation and survival strategies which in turn engendered the relationship of conflict between the state and the artisanal mining community in Chiadzwa from 2006 to 2009. The article explores this interaction and its intricacies with particular reference to the material conditions that affected the magweja as part of their negotiation for space within the diamondiferous landscape. In

Negara Indonesia merupakan negara yang menganut asas Desentralisasi dan Dekontralisasi. Berdasarkan asas desentralisasi dan dekontralisasi tersebut lahirlah daerah otonom dan wilayah administratif yang mencerminkan pembagian tugas dan wewenang atau fungsi pemerintah. Daerah otonom adalah kesatuan masyarakat hukum yang mempunyai batas daerah tertentu,berwenang mengatur dan mengurus kepentingan masyarakat setempat menurut prakasa sendiri berdasarkan aspirasi masyarakat dalam ikatan Negara Republik Indonesia.Otonomi Daerah adalah kewenangan daerah otonom untuk mengatur dan mengurus  kepentingan masyarakat setempat menurut prakarsa sendiri berdasarkan aspirasi masyarakat sesuai dengan peraturan perundang  undangan, Sedangkan wilayah administratif adalah wilayah kerja Gubernur serta Wakil Pemerintah. Tujuan dari diberlakukannya otonomi daerah adalah untuk mencapai efisiensi dan efektifitas dalam pelayanan masyarakat.

Pajak Daerah merupakan salah satu sumber pendapatan daerah yang penting guna membiayai pelaksanaan Pemerintah Daerah dalam rangka melaksanakan pelayanan kepada masyarakat serta mewujudkan kemandirian daerah. Menurut Pasal 1 Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah Pengertian Pajak Daerah, yang selanjutnya disebut Pajak, adalah kontribusi wajib kepada daerah yang terutang oleh orang pribadi atau badan yang bersifat memaksa Undang-Undang dengan tidak mendapakan imbalan secara langsung dan digunakan untuk keperluan daerah bagi sebesar-besarnya kemakmuran rakyat. Berdasarkan Pasal 2 Undang-Undang Nomor 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah terdapat 5 ( lima ) jenis Pajak provinsi dan 11 ( sebelas ) jenis Pajak Kabupaten/Kota. Namun, dalam Tugas Akhir ini akan membahas salah satu Pajak Daerah Kabupaten/Kota yaitu Pajak Sarang Burung Walet.

This study observes the economic impact of tax revenue and economic
growth of Nepal from fiscal year 2012/13 to 2022/23. To get the objectives,
relevant time series secondary data were collected from the economic
survey, websites of NTC and other sources published by the Ministry of
Finance, Inland Revenue Department, Nepal Rastra Bank, World Bank,
and previous works done by the scholars. The collected data has been
analyzed by using the linear regression model. The result shows that NTC's
total contribution to government funds and tax revenue positively affects
GDP. The tax revenue trend has signified the positive trends but is needs
to be more adequate to meet the government revenue of Nepal.

Tujuan dari penelitian ini yaitu untuk mengetahui dan mendeskripsikan pelaksanaan Penatausahaan Aset Tetap Pada Pemerintah Kabupaten Bandung Barat dan untuk mengetahui upaya-upaya apa saja yang dilakukan Pemerintah Kabupaten Bandung Barat untuk meningkatkan Penatausahaan Aset Tetapnya sehingga penelitian ini nantinya akan memberikan hasil tentang Apakah Penatausahaan Aset Tetap Pada Pemerintah Kabupaten Bandung Barat sudah sesuai dengan Peraturan Menteri Dalam Negeri No 19 Tahun 2016 tentang Pedoman Teknis Pengelolaan Barang Milik Daerah yang mana mencakup pembukuan, inventarisasi juga pelaporan. Sehingga dapat bermanfaat bagi pengelola barang (BPKD Kabupaten Bandung Barat) untuk lebih memperhatikan Pengelolaan Barang Milik Daerah khususnya Aset Tetap agar meningkatkan kualitas pemerintahan yang baik atau good governance. Dalam penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Dalam mengumpulkan data tersebut menggunakan teknik observasi, wawancar...

This study examines the relationship between Nepal's economic growth and tax revenue from the country's fiscal years 2002-2003 to 2022-2023. Relevant time series secondary data were gathered from the World Bank, Nepal Rastra Bank, Ministry of Finance, Inland Revenue Department, and other sources in order to achieve the objectives. Scholarly publications from the past were also consulted. The linear regression model has been used to examine the gathered data. The outcome demonstrates that overall revenue, including tax revenue, significantly increases GDP. Although tax collection has shown encouraging trends, it is still insufficient to cover Nepal's government's expenses.

Pandemi Covid-19 menyebabkan perlambatan pertumbuhan ekonomi Indonesia yang berdampak pada penurunan jumlah penerimaan pajak, ditambah jumlah pajak insentif yang diberikan oleh pemerintah kepada wajib pajak. Tujuan dari penelitian ini adalah meninjau kembali upaya BPKPAD Purworejo dalam mengoptimalkan pajak daerah pasca pandemi. Penelitian ini merupakan penelitian eksploratif dengan pendekatan deskriptif kualitatif. Berdasarkan sesuai dengan fungsi dan kewenangannya, BPKPAD telah melaksanakan pajak pascapandemi optimalisasi melalui sosialisasi perpajakan, pembinaan pelayanan, pendataan, dan pemungutan PBB dan BPHTB, monitoring pencatat omzet, dll.

Tujuan dari penelitian ini yaitu untuk mengetahui dan mendeskripsikan pelaksanaan Penatausahaan Aset Tetap Pada Pemerintah Kabupaten Bandung Barat dan untuk mengetahui upaya-upaya apa saja yang dilakukan Pemerintah Kabupaten Bandung Barat untuk meningkatkan Penatausahaan Aset Tetapnya sehingga penelitian ini nantinya akan memberikan hasil tentang Apakah Penatausahaan Aset Tetap Pada Pemerintah Kabupaten Bandung Barat sudah sesuai dengan Peraturan Menteri Dalam Negeri No 19 Tahun 2016 tentang Pedoman Teknis Pengelolaan Barang Milik Daerah yang mana mencakup pembukuan, inventarisasi juga pelaporan. Sehingga dapat bermanfaat bagi pengelola barang (BPKD Kabupaten Bandung Barat) untuk lebih memperhatikan Pengelolaan Barang Milik Daerah khususnya Aset Tetap agar meningkatkan kualitas pemerintahan yang baik atau good governance. Dalam penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Dalam mengumpulkan data tersebut menggunakan teknik observasi, wawancar...

Automation facilitates the clearance of legitimate trade, improves the efficiency of taxation controls and secures revenue collection. This study aimed at evaluating the factors affecting utilization of electronic tax registers among small and medium enterprises in Kenya. Stratified random sampling was used to select a 10% sample size from each of the strata amounting to 78 respondents. Data was analyzed using mean, percentage, standard deviation and correlation analysis. The study concluded that there is little training offered on the use of ETR machines and technicians are the major source of knowledge on the use of ETR machines. To boost compliance to tax laws and increase efficiency in filing of VAT returns, it is recommended that government provides proper training on the utilization of ETRs. The study further concluded that ETR machines are an additional cost to SMEs. To boost compliance, it is recommended that government provides SMEs with ETR machines at no charge. Further, government should carry out regular checks on ETRs so as to avoid manipulation by fraudulent taxpayers. In so doing, taxation will be considered fair to all and this will no doubt improve compliance levels.

Penelitian ini dilakukan di Dinas Pendapatan Daerah Kota Pekanbaru mulai Januari sampai dengan Februari 2015. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Mekanisme Pembayaran Dan Penagihan Pajak Air Tanah Di Dinas Pendapatan Daerah Kota Pe kanbaru. Pajak air tanah merupakan salah satu sumber pendapatan asli daerah yang memberikan kontribusi cukup besar terhadap pembiayaan pemerintahan dan pembangunan daerah di Dinas Pendapatan Daerah Kota Pekanbaru. Yang menjadi persoalannya yaitu banyaknya wajib pajak yang tidak disiplin dan kurangnya pemahaman wajib pajak dengan mekanisme pembayaran dan penagihan pajak air tanah. Sehingga terjadinya kelalaian dalam membayar pajak air tanah dan menyebabkan tunggakan pada wajib pajak. Selain itu Dinas Pendapatan Daerah (DISPENDA) juga melakukan penagihan terhadap wajib pajak yang tid ak membayar pajak air tanah apabila wajib pajak tidak melunasi pajak yang terutang lewat dari jatuh tempo pembayaran pajak air tanah. Dari permasalahan...

Property tax is an important, possibly the most significant and reliable revenue source for many local governments in both developing and developed countries. In developed countries, the tax is typically about 40-80% of local government revenues, around 6% of government tax revenue, and between 0.5-3.0 percent of GDP. However, in developing countries it contributes less than 40% of Local Government Authorities revenue, 2% of government taxes, and approximately 0.5% of GDP. In Tanzania, the tax accounts for not more than 5% of government tax income and much less than 50% of local government revenues. As a result, local governments in Tanzania rely much on transfers from central government which account for not less than 90% of local governments' annual budgets. Different studies on property rates in Tanzania associate its unsatisfactory collection performance to inefficient tax administrative systems. Administration of property tax is comprised of property identification, valuation, assessment, billing, collection and enforcement elements. To raise revenues that match the potential of the property tax in any country, all the components must be accomplished. In Tanzania, property tax reforms and the literature have focused mainly on property identification, valuation and assessment component of property tax administration, largely paying little attention to collection-related elements. This study therefore, focused at filling the gap on property tax administration in Tanzania by examining collection components: its performance, administrative challenges and taxpayers" perceptions. Both qualitative and quantitative data were collected for the study. The data was gathered through questionnaires, interviews and review of documents. Analysis of quantitative data made use of quantitative techniques such as factor analysis and multiple regressions whereas content analysis technique was used to analyse qualitative data. Data Analysis using quantitative approach provides a new perspective on the qualitatively based early studies in the area. This study focused at determining factors influencing property tax collection in Tanzania. The tax is a local government managed tax. To effectively develop an all inclusive set of factors, the study looked from both side of the property tax transaction -the taxpayers and the tax administrators. From taxpayers' perspective, study results shows that property tax compliance is influenced by the detection probability level, penalty magnitude, level of public goods and services provided, tax system fairness, trust in taxing authorities, and 2003; . The regime change in Dar-es-salaam is a good indication of an able and an unable leadership. The World Bank started with identification and valuations of property, it was for the local government authorities to strategize and concentrate resources and energy on improving collections and enforcement measures. To date that has not materialized yet, the question is why? 2 Kinondoni, Temeke and Ilala Municipalities (a total of 69,957 properties); and Arusha,

Innovation refers to the introduction of new products, services, processes, or ideas in conducting businesses. It encompasses both technological advancements and non-technological improvements, such as organizational changes or novel marketing strategies. The main aim of this study was to assess the overall effect of innovation processes on the performance and growth of small-scale businesses in Custom market. The study adapted a descriptive survey design, by quantitative approaches to enrich the understanding of the phenomenon under study. The study adopted; descriptive Statistics; Mean, Percentages, Frequencies, Standard deviation and Inferential Statistics; Correlation analysis to determine the relationships, ANOVA to test the model fitness, and Regression analysis to test the effect of independent variables on the dependent. The research findings stated that, ideas development had a weak positive insignificant relationship with and financial growth. Idea development had no statistical effect on financial growth. It also revealed that based on idea selection had a strong positive significant relationship with financial growth. The findings also indicated Idea implementation had a weak positive insignificant relationship with financial growth and it had no statistical effect on financial growth. It was recommended that business idea development should be done by in-depth exploration of passion, skills and keen observation to identify market gaps and opportunities thus improving financial growth. There is also need for a study to identify customers' satisfaction factors that can be improved through innovation processes by the small scale businesses in Custom market, Juba South Sudan.

The purpose of this study was to find out the effects of strategic management practices on revenue growth of Selected Lake Region economic bloc counties in Kenya. Specific objectives were; to evaluate the effects of fraud control strategy; and to assess the effects of monitoring and tracking strategy on revenue growth in county governments in Kenya. The target population for the study was 331 employees involved in revenue collection. A stratified sampling technique was used to identify a sample size of 259 respondents. Primary data was collected using closed ended structured questionnaire. Collected data was edited and coded then analyzed using descriptive statistic methods; means, percentages and standard deviations. Pearson Product Moment Correlation was used to establish the strength of relationship while simple linear regression was used to establish the effect of independent variable on the dependent variable and data was presented in tables and figures. From the findings the study made the following conclusions; employees were trained on how to detect system fraudsters and performance targets were being monitored and tracked on a daily basis. Correlation analysis concluded that fraud control had a positive and significant relationship with monitoring and tracking and revenue growth. Regression analysis concluded that an increase in one unit of fraud controlled to a decrease in revenue growth and the effect was statistically significant. An increase in one unit of monitoring and tracking led increase in revenue growth and the effects was found to be statistically significant. The study recommended that revenue targets to be set in a way that they can be monitored and tracked easily in the system also the study recommended that hiring and transfers should be done based on merits.

Asepek terpenting dalam sistem APBN yaitu Pendapatan Asli Daerah (PAD) karena melakukan beberapa fungsi penting, seperti mendukung anggaran belanja daerah, menyediakan layanan publik, mengurangi defisit anggaran, dan meningkatkan kapasitas fiskal daerah. PAD adalah hak pemerintah daerah untuk meningkatkan nilai kekayaan bersih. Untuk memperkuat kapasitas fiskal daerah dan mewujudkan kemandirian daerah melalui PAD, pemerintah telah memberlakukan berbagai kebijakan perpajakan daerah, termasuk UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Maka dari itu, pemerintah memiliki tanggung jawab untuk melakukan optimalisasi terhadap , pemerintah daerah harus mengoptimalkan akar PAD mereka dengan memperluas dan memperkuat subjek dan objek PAD.

This study explores the challenges and strategies for enhancing internally generated revenue (IGR) of Local Government Councils in Nigeria, using Yobe State as a case study. This is due to the fact that Nigeria, as a federal state with three levels of government (federal, 36 states, and 774 LGAs), relies heavily on oil-related revenue. The study utilized both primary and secondary data generated through the administration of a questionnaire and document analysis. A descriptive aspect of Statistical Package for the Social Sciences (SPSS) was employed in analyzing the quantitative data generated. The study discovered that some of the challenges of internal revenue generation were corruption and mismanagement of resources, over-reliance on external revenue, a lack of a comprehensive tax payers' database, a lack of qualified manpower, the Boko Haram insurgency, a lack of logistics and welfare for staff, and undue political interference by the state government. It is advanced that the current trend can be reversed through strategic measures such as enlightenment of tax payers, introduction of e-methods of revenue collection and remittance, manpower development and motivation, and provision of a database for tax payers, among others. The study further recommends that local government councils in the state should implement strategic revenue measures in order to reverse the current trend.

Indonesia merupakan suatu negara yang menganut sistem otonomi daerah dalam pengelolaan dan pelaksanaan pemerintahan. Pada pelaksanaan sistem otonomi daerah ini pemerintah pusat memberikan wewenang kepada pemerintah Kota/Kabupaten untuk mengelola dan mengatur pemerintahan daerah baik dari segi pembuatan kebijakan maupun sumber pembiayaan program. Sumber pembiayaan yang utama bersumber dari Pendapatan Asli Daerah (PAD) yang diperoleh dari penerimaan pajak daerah dan retribusi daerah. Penelitian ini bertujuan untuk mengetahui bagaimana evaluasi pendapatan retribusi pengujian kendaraan bermotor pada Dinas Perhubungan Kota Bandung Tahun 2013-2017. Dengan menggunakan metode penelitian deskriptif dengan pendekatan kualitatif peneliti memfokuskan pada suatu permasalahan yang terjadi dalam realisasi pendapatan retribusi pengujian bermotor yang tidak mencapai target. Data dalam penelitian ini diperoleh dari hasil observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pe...

Nama : Medhiana Khanza NPM : 2116500028 Judul : Pengelolaan Retribusi Pasar Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Tegal. Skripsi, Ilmu Pemerintahan Universitas Pancasakti Tegal. Pembimbing I : Dra. Sri Sutjiatmi, M.Si dan Pembimbing II : Dra. Erny Rosyanti, M.Si. Pengelolaan merupakan serangkian usaha yang bertujuan untuk menggali dan memanfaatkan segala potensi yang dimiliki secara efektif dan efisien.Dalam pelaksanaan otonomi daerah, daerah memiliki kewenangan salah satunya dalam mengatur keuangan.Pajak dan retribusi memiliki andil yang cukup besar sebagai pilar yang menopang PAD di setiap kota/kabupaten.pendapatan retribusi pasar di Kota Tegal ada banyak yang tidak memenuhi target yang seharusnya. Hanya 53,17% yang baru tercapai. YakniRp. 913.062.344 yang baru tercapai dari target retribusi pasarRp. 1.799.888.000Hal ini dikarenakan adanya ketidakpatuhan pedagang dalam pembayaran retribusi yang seharusnya dibayarkan. Sehingga menjadi pemicu tidak tercapainya target ret...

Maximum regional financial management to improve the economy and improve public services to the community is the main spirit in regional autonomy. The objectives of this writing are (1) How to manage regional finances in terms of sources of revenue and government expenditure, (2) How to analyze fiscal independence and dependence on allocation funds from the central government, and government spending (public spending). This paper uses a qualitative descriptive method that is included in library research. Data collection through secondary data and review of relevant documents. The results of the study show that in general, regional financial management in Kutai Kartanegara district has not been maximized, in terms of revenue, it can be seen from the fact that the region is not yet autonomously independent, the high dependency ratio on the central government and the small contribution of the Regional Original Revenue (PAD) to regional finance. In terms of regional expenditure expenditure, the Government of Kutai Kartanegara Regency cannot be said to be healthy and in accordance with the needs of the community, the dominance of indirect expenditure in the form of employee expenditure is still very much attached to the budget compared to capital expenditure that can grow the economy.

Potensi daerah dalam meningkatkan Pendapatan Asli Daerah (PAD) yang dimiliki dari sektor PBB-P2 menjadi faktor utama pengalihan dari pajak pusat menjadi pajak daerah. Selaku pajak pusat, yang berwenang memungutnya adalah Kantor Pelayanan Pajak (KPP) Pratama. Setelah menjadi pajak daerah yang berwenang memungutnya adalah Dinas Pendapatan, Pengelolaan, Keuangan dan Aset (DPPKA) Kabupaten Malang. Selain masalah kewenangan, dalam pajak pusat penerimaan pajak menggunakan sistem bagi hasil. Pemerintah pusat melakukan pembagian 10% untuk penerimaan daerah. Setelah dialihkan menjadi pajak daerah, seluruh penerimaan pajak masuk ke kas pemerintah daerah. Penelitian ini bertujuan untuk mendeskripsikan proses pengalihan PBB dari pajak pusat menjadi pajak daerah, perbedaan penerapan pemungutannya sebagai pajak pusat dan pajak daerah, dan dampak baru diterapkannya pemungutan PBB-P2 pada tahun 2014. Jenis penelitian ini adalah deskriptif dengan pendekatan kualitatif dalam penelitian. Hasil penelit...

Sebagai salah satu daerah pegunungan dan daerah hulu DAS Brantas, Kota Batu dianugerahi sumber mata air yang sangat banyak dan mencapai 111 sumber mata air yang telah terpetakan. Dari 111 sumber mata air yang berada di Kota Batu sekarang ini mengalami penurunan debit air. Untuk itu perlu dilakukan upaya pelestarian sumber mata air. Sebagai pengatur dan pemegang kebijakan di Kota Batu, maka Pemerintah Kota Batu mempunyai peran yang sangat sentral untuk menjaga kelestarian sumber mata air di daerahnya. Oleh karena itu penelitian ini mengambil judul “Peran Pemerintah Daerah dalam Pelestarian Sumber Mata Air (studi pada Pemerintah Kota Batu)” . Penelitian ini bertujuan untuk mengetahui tentang peran Pemerintah Kota Batu dalam pelestarian sumber mata air dan untuk mengetahui faktor pendukung dan faktor penghambatnya. Dalam penelitian ini, peneliti menggunakan jenis penelitian deskriptif melalui pendekatan kualitatif untuk memperoleh gambaran yang lengkap mengenai proses peran pemerintah ...

Restoran. Tujuan penelitian ini untuk menganalisis dan mengetahui upaya pelaksanaan yang dilakukan oleh Dinas Pendapatan Daerah dalam pelaksanaan pasal 12 Peraturan Daerah Kota Malang Nomor 16 Tahun 2010 tentang "Pajak Daerah" terkait dengan peningkatan pendapatan asli daerah Kota Malang. Dan untuk mengetahui, menganalisis, dan menemukan faktor-faktor yang mendorong, menghambat, dan solusi dalam pelaksanaan pasal 12 Peraturan Daerah Kota Malang Nomor 16 Tahun 2010 tentang "Pajak Daerah" terkait dengan peningkatan pendapatan asli daerah. Metode pendekatan yang digunakan didalam penulisan ini adalah metode Yuridis Empiris. Lokasi penelitiannya berada di Dinas Pendapatan Daerah Kota Malang dengan alasan bahwa Dinas tersebut adalah lembaga yang berwenang untuk menangani Pendapatan Asli Daerah Kota Malang dari sektor Pajak Daerah yang ada di Kota Malang, sehingga diharapkan dapat ditemukannya data-data yang berhubungan dengan permasalahan yang diangkat. Jenis dan sumber data dalam penelitian ini adalah Jenis data primer, adalah data dan Informasi yang diperoleh atau diterima dari hasil penelitian atau

Management of Hotel Taxes and Restaurant Taxes in the Context of Increasing Regional Original Income. This study aims to determine and analyze the management of hotel taxes and restaurant taxes by the Regional Office of Financial and Asset Management Revenue in Siak Regency in order to increase Regional Original Revenue. This study uses a qualitative descriptive method approach. Primary data was obtained directly through interviews from key informants, namely the Head of DPPKAD, Secretary of DPPKAD, Head of PAD and Balancing Funds, Section Head of Data Collection and Determination, Head of Billing and Receipt of Receipts, and Head of Objection Examination Section and Legislation. Secondary data is obtained from research documents. The results showed that the Siak Regency Government had made efforts to improve hotel tax management and restaurant taxes through intensification of hotel tax sources and restaurant taxes as well as extensification of hotel tax sources and restaurant taxes...

The Electronic Fiscal Device (EFD) Machines have been operating in Tanzania since the year 2010 for the purpose of helping the Tanzania Revenue Authority (TRA) to increase revenues from tax collection. Regardless of years of its existence, there are still reported cases of tax evasion and this study was conducted to review the current tax collection system and analyze requirements for the development of Stock Tracking Module (STM) to be embedded in the current tax collection system. Data collection was done in Kilimanjaro and Arusha the two regions of Tanzania involving tax officers and Information Technology (IT) personnel from TRA regional offices. This study opted pharmaceutical business as case study due to its sensitivity to human health and the fact that, its regulatory authority’s database can be linked with the developed system to track expired and fake drugs in the market. Data collection process involved quantitative and qualitative methods to gather information for the de...

The implementation of Value Added Tax (VAT) policy in Nepal has completed almost 24 years. The paper intends to assess the VAT performance in terms of revenue collection over the past two decades of its implementation. An econometric modeling and descriptive analysis methods have been applied to analyze secondary time series data extracted from Economic Survey 2021. The revenue growth model is applied to calculate the ratio of change in VAT revenue in the current year over the total VAT revenue of the previous year. The data show that VAT collection has been consistently increasing and the collection gap has been decreasing over the years. The major contributing factors are burgeoning import, soaring private consumption, and newly introduced VAT withholding system.

This study aims to analyze the level of efficiency, effectiveness and influence of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Batang Hari Regency. The data used in this study are primary data obtained from the Regional Finance Agency of Batang Hari Regency and secondary data by conducting library research obtained from the literature and other information related to the problem under study. The analytical tools used are descriptive analysis, growth analysis, contribution/share, efficiency and effectiveness analysis, and simple regression analysis using IBM (Statistical Package for Social Science) SPSS version 26. The results showed that the average level of efficiency of Rural and Urban Land and Building Tax collection (PBB-P2) of 82.98 percent was categorized as quite efficient. The average level of effectiveness of PBB-P2 is 56.87 percent, including the less effective category. The results of the regression calculations show that the PB...

This study  are to examine  the effect of building permit (IMB) retribution on local income of Bulungan District. To analyzes relationship between dependent and independent variables under this study then exercised simple linear regression method. From the analysis result draw a conclusion that  building permit retribution has significant effect on Bulungan’s Local Income. Built on the study result, then can be suggested to the Local Government of Bulungan District to increasing the socialization of the new rule to regulate IMB retribution levy  consistent with sufficient time,  so it can be more increasing the awareness of the people in meeting the IMB retribution payment obligation. And to improve  law enforcement to violation regional rule about IMB retribution by optimizing the role of disciplinary aparatur as well related law enforcer, next to be able to  boosting and development of physical means and facilities of Capital Investment and Integrated Permission Office of Bulungan...

Purpose: to describe the quality, factors that hinder and efforts that can be made to improve service quality. Research methodology: The method used in this research is descriptive qualitative research method. Results: The results showed that starpa car services in the payment of rural and urban land and building taxes (PBB P-2) have not been effective in terms by martini and lubis of three approaches, namely the source approach (resource approach), process approach (process approach) and goal approach (goal approach).) due to the lack of facilities and infrastructure that are used as well as human resources that are reliable enough to operate all existing applications on starpa cars and an inadequate internet network for services to remote villages. Efforts that must be made to increase the effectiveness of starpa car services in paying land and building taxes in rural and urban areas (PBB P-2) are to add infrastructure and increase human resources that are reliable enough to be able to use existing applications in starpa car services. Limitations: This research is still analyzed descriptively and only uses a few informants. Contribution: This research can be used as evaluation material, input and suggestions in making a policy in an effort to improve starpa car services.

Purpose: to describe the quality, factors that hinder and efforts that can be made to improve service quality. Research methodology: The method used in this research is descriptive qualitative research method. Results: The results showed that starpa car services in the payment of rural and urban land and building taxes (PBB P-2) have not been effective in terms by martini and lubis of three approaches, namely the source approach (resource approach), process approach (process approach) and goal approach (goal approach). ) due to the lack of facilities and infrastructure that are used as well as human resources that are reliable enough to operate all existing applications on starpa cars and an inadequate internet network for services to remote villages. Efforts that must be made to increase the effectiveness of starpa car services in paying land and building taxes in rural and urban areas (PBB P-2) are to add infrastructure and increase human resources that are reliable enough to be a...

Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study analyze the adequacyn of the Parking Tax Reception System At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The results of this research is the System of Parking Tax Admission in Manado City has been adequate and in accordance with the applicable regulations, namely the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. In accordance with the concept of internal control where the collector is divided into several parties that are related and the quality of employees have competence in the field. Therefore, there should be socialization and techincal guidance for employees, especially in the field of accounting for better implementation.Keywords: Parking Tax Rece...

The study examined the relationship between tax revenue and economic growth in Nigeria. The study adopted a descriptive and historical research design; secondary data for twenty-two years (1994 -2015) were collected from various issues of the Central Bank of Nigeria (CBN) statistical bulletin and annual reports. Tax revenue as an independent variable was measured with Value Added Tax (VAT); Petroleum Profit Tax (PPT); Company Income Tax (CIT) and Custom and Excise Duties (CED) while the dependent variable was Economic Growth (EG) proxied by the Gross Domestic Product (GDP). Analysis was performed on data collected using Auto Regressive Distributed Lag (ARDL) Regression and other post estimations (Jarque-Bera test; Breusch-Godfrey LM and Ramsey Reset Test) to determine the existence of relationship between the variables.  The results of the study showed that VAT and CED had a significant relationships with economic growth (p<0.05), while CIT has negative significant relationship w...

The aim of this study is to determine the potential of hotel tax and hotel tax contribution to regional revenue which is owned by the City of Tangerang. The method used is quantitative descriptive, namely research by collecting data in the form of figures and calculate and explain the data. The data collection techniques is done by documentation and study of literature. The results showed that the contribution of hotel tax to PAD Tangerang City is still very small, but it has great potential. Taxes contribution to revenue in 2011-2014 was always declining. In 2011, the contribution amounted to 4.01%, 2012 amounted to 3.38%, 2013 amounted to 3.27% and in 2014 amounted to 2.57%. Meanwhile, the comparison between the realization of the potential of hotel tax revenues in 2011-2014 was always increasing. In 2011 amounted to 6.35%, 2012 amounted to 5,33%, 2013 amountd to 8,26% and 2014 amounted to 46.77%. It can be concluded that the realization of hotel tax revenues in Tangerang does not reflect the real potential. Therefore, the Office of Financial Management should further optimize Tangerang City hotel tax revenues in order to increase local revenue.

The aim of this study is to determine the potential of hotel tax and hotel tax contribution to regional revenue which is owned by the City of Tangerang . The method used is quantitative descriptive, namely research by collecting data in the form of figures and calculate and explain the data. The data collection techniques is done by documentation and study of literature.        The results showed that the contribution of hotel tax to PAD Tangerang City is still very small, but it has great potential. Taxes contribution to revenue in 2011-2014 was always declining. In 2011 , the contribution amounted to 4.01%, 2012 amounted to 3.38%, 2013 amounted to 3.27% and in 2014 amounted to 2.57%. Meanwhile, the comparison between the realization of the potential of hotel tax revenues in 2011-2014 was always increasing. In 2011 amounted to 6.35%, 2012 amounted to 5,33%, 2013 amountd to 8,26% and 2014 amounted to 46.77%. It can be concluded that the realization of hotel tax revenues in Tangerang...

Penelitian ini adalah untuk meyediakan sebuah media untuk palayanan informasi tentang Pajak Bumi dan Bangunan Daerah di Kota Kayu Agung. Dengan menggunakan ISO 9126. Dalam pengembangan sistem penelitian ini menggunakan metode RAD dan penggambaran sistem menggunakan Diagram Konteks, DAD Level 0, dan ERD. Dalam membangun aplikasi ini menggunakan bahasa pemrograman web(HTML,CSS,PHP, dan Javascript) lalu menggunakan basisdata MySQL MariaDB. Dan hasilnya berupa sebuah web service media pelayanan informasi Pajak Bumi dan Bangunan yaitu Service Informasi Alokasi Pada Pajak Bumi dan Bangunan (SIAP PBB) di Kota Kayu Agung.

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region fro...

Otonomi daerah dijadikan dasar untuk melakukan pembangunan daerah secara mandiri dengan menggunakan sumber daya dan potensi daerah. Hal ini tercantum pada perundang–undangan No. 32 tahun 2004 tentang pemerintah daerah. Sehingga penelitian ini bertujuan untuk mengetahui tingkat kemandirian keuangan daerah dalam mendukung otonomi daerah di Kabupaten Bone Bolango, penelitian ini menggunakan metode kuantitatif dengan menggunakan Rasio Kemandirian Keuangan Daerah. Untuk memperoleh data dengan menggunakan instrument yang berupa Observasi langsung, Wawancara, Dokumentasi, dan penilitian kepustakaan. Teknik analisis data dalam penelitian ini menggunakan Rasio Kemandirian Keuangan Daerah (RKKD). Hasil dari penelitian ini menunjukan bahwa dari tahun 2019-2021 tingkat kemandirian keuangan daerah Bone Bolango Masih tergolong sangat rendah. Hal ini dikarenakan Pendapatan asli Daerah kabupaten Bone Bolango Masih sangat Tergantung dari Dana Transfer Pusat dengan Bantuan Terbesar DAU dan DAK.