Local Tax Collection System and Regional Retribution In the Era of Regional Autonomy in Indonesia

Anggraeni, RR Dewi; Yunus, Nur Rohim; Rezki, Annissa

doi:10.15408/adalah.v4i3.18546

Cited by 3 publications

(3 citation statements)

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“…(Wijaya Syam, 2021). Pajak daerah wajib sesuai dengan peraturan yang berlaku di daerah tersebut (Anggraeni et al, 2020). Pajak provinsi dan pajak kabupaten.kota merupakan pembagian dari pajak daerah (Emm, 2013) Tanda pemerintah daerah dapat menyelenggarakan proses pemerintahannya dengan baik dapat dilihat dari suksesnya pemerintah daerah untuk memajukan pemasukan daerahnya.…”

Section: Pajak Daerahunclassified

Analisis Efektifitas Sistem Pengawasan Penerimaan Pemerintah Kota dari Sektor Pajak Hiburan

Refkah,

Shaleh

2023

jesya

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Penelitian memiliki tujuan untuk menganalisis bagaimana pengawasan penerimaan pajak hiburan yang dilaksanakan oleh Badan Pengelolaan Pendapatan Daerah Kota Bandung. Variabel penelitian ini mencakup pengawasan atas kegiatan pemerintahan juga penerimaan ipajak hiburan. Metode pengumpulan data dilakukan didalam penelitian ini bermaksud untuk memperoleh data yang signifikan yang berkaitan dengan kendala yang diangkat Cara memperoleh data penelitian menggunakan cara wawancara, dokumentasi, dan observasi. Hasil dari penelitian ini menunjukkann pada pengawasan pajak hiburan Bapenda Kota Bandung masih dapat dikatakan belum efektif dengan angka efektifitas masih kurang stabil antara 11,95%-549,14%. Pada Kota Bandung penerimaan pajak hiburan dilihat belum sampai target yang ditetapkan yang ditimbulkan oleh minimnya kesadaran dari wajib pajak untuk melunasi pajaknya serta petugas pajak yang melakukan pengawasan pendapatan pajak dan yang masih kurang.

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Section: Pajak Daerahunclassified

Analisis Efektifitas Sistem Pengawasan Penerimaan Pemerintah Kota dari Sektor Pajak Hiburan

Refkah,

Shaleh

2023

jesya

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“…h. The right to have private property, the right to life, the right not to be tortured, the right to freedom of thought and conscience, the right to religion, the right not to be enslaved, the right to be recognized as an individual before the law, and the right not to be prosecuted on the basis of retroactive law is a human right that cannot be reduced under any circumstances (article 28I paragraph 1). (1), all citizens, together with their position before the law and their government, are obliged to uphold that law and government. In paragraph (2) every citizen has the right to work and a life worthy of humanity.…”

Section: Literature Review a Civic Educationmentioning

confidence: 99%

Citizenship Education Study of Illegal Parking in Abepura, Jayapura City

Kogoya

Aronggear

2022

IJERE

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Good citizens will not do anything that can harm the State even though it is related to personal needs. This study examines the citizenship review of illegal parking in the city of Jayapura, which is detrimental to the state because parking fees are not included in regional income but for personal interests, and this shows the low awareness of being a good citizen. With a qualitative method, this study aims to reveal the causes of rampant illegal parking, the problems that arise, and how local governments respond to them. The sample selected was ten people consisting of five illegal parking officers, three official parking officers, and two officers from the Jayapura City Regional Revenue Service. From the results of the study obtained information that illegal parking in the city of Jayapura is caused by factors: urgent needs, lack of job opportunities, and lack of human resource skills. The impact is a decrease in regional income and inconvenience in the parking area. There are no less illegal parking attendants who act arrogantly, asking for money by force in excess of the parking fee that should have been even though he did not carry out his duties to regulate vehicles that were parked properly. The Regional Government has taken several actions, including controlling parking locations, providing counseling to illegal parking officers, placing official parking officers, and inviting illegal parking officers to register themselves as official parking officers.

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“…Regional autonomy gives authority to regencies, cities, or provinces to manage the wealth of their regions, including increasing the revenue potential of regional retribution. In terms of source of revenue, regional taxation is an important source of regional income (APBD) for regional development (Anggraeni et al, 2020). Regional tax and retribution are expected to fulfil all regional expenditure allocation in optimizing the potential of the region (Ningsih, 2017).…”

Section: Introductionmentioning

confidence: 99%

Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020: Analysis of Achievements and Constraints

Mansim,

Situmorang,

Tewernusa

2024

IJAFAP

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This research centers on the government's endeavors to enhance regional levy revenues, acknowledging the persistently minimal contribution of regional levies to the Original Regional Income. Data on Regional Retribution spanning from 2016 to 2020 was sourced from the Regional Asset and Financial Management Agency Report, while the analysis of government initiatives was conducted through extensive interviews with various sources. The study reveals that the government's endeavors to augment levy revenues remain notably deficient. These efforts primarily entail the enactment of regional regulations, yet they lack the provision of standard operating procedures and fail to implement rigorous monitoring of levy achievements. Consequently, the government's strategies for bolstering levy revenues are characterized by a considerable dearth of comprehensive frameworks and rigorous oversight mechanisms, underscoring the necessity for more robust and well-rounded approaches to address this fiscal challenge effectively

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Local Tax Collection System and Regional Retribution In the Era of Regional Autonomy in Indonesia

Cited by 3 publications

References 0 publications

Analisis Efektifitas Sistem Pengawasan Penerimaan Pemerintah Kota dari Sektor Pajak Hiburan

Analisis Efektifitas Sistem Pengawasan Penerimaan Pemerintah Kota dari Sektor Pajak Hiburan

Citizenship Education Study of Illegal Parking in Abepura, Jayapura City

Efforts to Increase Regional Retribution in Manokwari Regency 2016-2020: Analysis of Achievements and Constraints

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