Peningkatan Pendapatan Asli Daerah Dalam Rangka Otonomi Daerah Melalui Potensi  Pajak Dan Retribusi Daerah Di Kabupaten Jayapura

Horota, Parson; Riani, Ida Ayu Purba; Marbun, Robert M. WST.

doi:10.52062/keuda.v2i1.716

Cited by 6 publications

(5 citation statements)

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“…Adanya PAD menjadi sumber utama pendapatan daerah, maka semakin tinggi PAD diperoleh oleh daerah maka laju pembangunan di daerah akan cepat, dan begitu pula sebaliknya. 49 Penulis dalam konteks ini akan fokus untuk mengkaji dari retribusi daerah sebagai salah satu sumber PAD. Beberapa ciri yang melekat pada retribusi daerah yang saat ini dipungut oleh Indonesia, sebagai berikut: (a) Retribusi merupakan pungutan yang dipungut berdasarkan undangundang dan peraturan daerah yang berkenaan; (b) Hasil penerimaan retribusi masuk ke kas Pemerintah Daerah; (c) Pihak yang membayar retribusi mendapatkan kontra prestasi (balas jasa) secara langsung dari Pemerintah Daerah atas pembayaran yang dilakukannya; (d) Retribusi terutang apabila ada jasa yang diselenggarakan oleh Pemerintah Daerah yang dinikmati oleh orang atau badan; (e ) Retribusi terutang apabila ada jasa yang diselenggarakan oleh Pemerintah Daerah yang dinikmati oleh orang atau badan.…”

Section: B Implikasi Yuridis Undang-undang Nomor 1 Tahun 2022 Terhada...unclassified

Politik Hukum Pengaturan Retribusi Perizinan Tertentu dalam Hubungan Keuangan Pusat dan Daerah

Rini,

Kalo

2023

IDJ

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This research aims to determine the dynamics of changes in the regulation of certain types of licensing fees after the enactment of Law Number 1 of 2022 concerning Central and Regional Financial Relations. The results of this research show that first, Law Number 1 of 2022 concerning Central and Regional Financial Relations (UU HKPD) revokes the previous law, namely Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. Second, the HKPD Law regulates levies for Building Approval (PBG), Use of Foreign Workers (PTKA), and Mining Management. Third, the legal politics of changes to certain licensing levy regulations are motivated by several reasons, including: (a) efforts to synchronize the Job Creation Law and the HKPD Law; (b) Academic texts of the Job Creation Law and the HKPD Law which are not comprehensive; (c) policy of simplifying licensing mechanisms and requirements to strengthen the investment climate. The legal policy of issuing the HKPD Law has had juridical implications for regions, such as a reduction in regional autonomy authority because several permits which are the basis for regional levies have been withdrawn by the central government. This makes the authority to impose licensing fees centralized and results in a reduction in the potential for Regional Original Income.Keywords: Licensing Levy, Legal Politics, Central and Regional Financial Relations.

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Section: B Implikasi Yuridis Undang-undang Nomor 1 Tahun 2022 Terhada...unclassified

Politik Hukum Pengaturan Retribusi Perizinan Tertentu dalam Hubungan Keuangan Pusat dan Daerah

Rini,

Kalo

2023

IDJ

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“…Kebijakan otonomi daerah memberikan peluang bagi pemerintah daerah untuk melakukan pengelolaan sumberdayanya secara optimal untuk meningkatkan sumber penerimaan daerah sebagai bagian dari PAD (Horota et al, 2017;Mariana, 2010;Muin, 2014). Namun, otonomi daerah bagi suatu daerah tentunya tidak akan memperoleh penerimaan yang sama.…”

Section: Pendahuluanunclassified

E-Bphtb: Strategi Meningkatkan Penerimaan BPHTB Selama Pandemi Covid-19

Wadhiah,

Faisol

2023

value

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The aims of this reseach to find out the strategy implemented by BPPKAD Sumenep Regency in increasing local tax revenue (BPHTB) during the Covid-19 pandemic. researchers used qualitative methods with a case study approach to determine the strategy undertaken. Researchers conducted in-depth interviews with three BPPKD employees and one notary. Interview data were analyzed using qualitative data analysis (data reduction, data presentation, conclusion, and verification). The results of this study provide information that the steps taken by BPPKAD in maximizing tax revenues are by developing the E-BPHTB system, so that the tax collection process is easier and faster. However, the notary as one of the users is still unfamiliar, so it takes time to adapt to using the system. The implication of this research is that the use of information technology (E-BPHTB) can increase service effectiveness and tax revenue, but requires maximum socialization so that it is easy to adapt.

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“…Pajak daerah dan retribusi daerah dianggap mampu berpengaruh secara substansial atas perannya sebagai komponen penyusun PAD. Oleh karena itu, pemerintah daerah cenderung mengoptimalisasi pajak daerah dan retribusi daerah dalam rangka meningkatkan nilai PAD (Horota et al, 2017). Pajak daerah merupakan pajak yang ditarik oleh daerah berdasarkan peraturan daerah untuk mendanai keperluan daerah yang bersifat memaksa tanpa mendapatkan pengaruh langsung (Mardiasmo, 2004).…”

Section: Pendapatan Asli Daerahunclassified

Pertumbuhan Ekonomi Dan Pendapatan Asli Daerah: Studi Empiris Atas Korelasi Resiprokal

Sulaeman

Hanifah

2022

JDEP

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This study aims to analyze the reciprocal effect between economic growth and local own-source revenue. The research scope of this study is based on Java—Bali region in 2015—2019. Using purposive sampling, the data used in this research is taken from the DJPK and BPS websites. The method of this study is analyzed with the two-stage least square (2SLS) panel data regression method with cross-section random effect model as well as white-cross section covariance coefficient in the GDRP equation and period weights (PCSE) in the LOR equation. This research managed to prove the significant positive reciprocal effect between economic growth and LOR. Other factors related such as General Allocation Fund, Revenue Sharing Fund, and HDI in the GDRP equation also have a significant positive influence on economic growth. Meanwhile, labor, local taxes, and local retributions variables also own similar results on LOR. However, Special Allocation Fund and population has significant negative effect on economic growth and LOR, respectively. Moreover, capital expenditure with a lag of two years shows a negative and insignificant effect on economic growth.

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Peningkatan Pendapatan Asli Daerah Dalam Rangka Otonomi Daerah Melalui Potensi Pajak Dan Retribusi Daerah Di Kabupaten Jayapura

Cited by 6 publications

References 0 publications

Politik Hukum Pengaturan Retribusi Perizinan Tertentu dalam Hubungan Keuangan Pusat dan Daerah

Politik Hukum Pengaturan Retribusi Perizinan Tertentu dalam Hubungan Keuangan Pusat dan Daerah

E-Bphtb: Strategi Meningkatkan Penerimaan BPHTB Selama Pandemi Covid-19

Pertumbuhan Ekonomi Dan Pendapatan Asli Daerah: Studi Empiris Atas Korelasi Resiprokal

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