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Harinoto, Harinoto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENDAPATAN ASLI DAERAH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH 2013 Harinoto, Harinoto
Jurnal Ekonomi Modernisasi Vol. 11 No. 1 (2015): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.76 KB) | DOI: 10.21067/jem.v11i1.867

Abstract

The research took place in the department of finance and asset management revenue Malang trying to analyze the potential of local financial resources that support local revenues, analyze the contribution of revenue to the budget, analyzing the constraints faced in optimizing Regional Revenue receipts, as well as efforts to overcome obstacles PAD is in optimizing revenues. The research uses descriptive-qualitative analysis approach intends to obtain in-depth study of the potential sources of finance and its implications Budget (budget). This type of research is descriptive who tried to describe in depth the object of research at the present time based on the facts as they appear. The results showed that the potential sources of local finance in the current budget year, local tax receipts increased, but revenues from levies fluctuate so that the necessary strategic efforts are more progressive, following receipt of Income Results of Regional Wealth Management The Separated also experienced improvement and other local Revenue valid from year to year fluctuations, in terms of the level of local autonomy based on the reception area, Malang still low, considering the contribution of local revenues to the budget by an average of 9117%, remaining at 90.18% contributed by sources other than those derived from the PAD, and there are still many obstacles faced in optimizing regional income, yet realistic in determining the revenue targets, are still high levels of leakage and breakouts, as well as reduced admission object types. Efforts to do is to strive for the determination of revenue targets made more realistic, eliminate leakage and break-out level, and strive for the type of object revenue from taxes and levies can be further improved
DIMENSI SERVICE QUALITY DAN KEPUASAN WAJIB PAJAK PBB DI KABUPATEN MALANG Harinoto, Harinoto
Jurnal Ekonomi Modernisasi Vol. 11 No. 3 (2015): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.01 KB) | DOI: 10.21067/jem.v11i3.1093

Abstract

Tujuan penelitian ini dimaksudkan untuk menganalisis dimensi Service Quality dan kepuasan wajib pajak bumi dan bangunan (PBB) di Kabupaten Malang. Jenis penelitian  menjelaskan (explanatory) hubungan kausal dan pengujian hipotesis beberapa variable independen terhadap variable dependen. Hasil analisis penelitian, dimensi  service quality secara sendiri sendiri yang terdiri dari bukti langsung, keandalan, daya tanggap dan jaminan memberi pengaruh secara berarti terhadap kepuasan wajib pajak PBB. Sementara variable  emphaty, tidak memiliki pengaruh yang nyata bagi kepuasan wajib pajak PBB. Secara bersama-sama  dimensi  service quality  memberi pengaruh secara nyata terhadap kepuasan wajib pajak PBB, yang mana nilai Fhitung = 15.862 diikuti nilai signifikansi 0,000 < 0,05 dan  nilai Adjusted R Square 45.20%, sisanya 54.8% kepuasan wajib pajak PBB dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini. Faktor yang berpengaruh dominan terhadap kepuasan wajib pajak PBB adalah variabel keandalan dengan meletakkan nilai-nilai pelayanan dengan kemampuan untuk memberikan apa yang telah dijanjikan dengan akurat sesuai standar prosedur operasi, Untuk bahan evaluasi dan instruspeksi, perlu memperhatikan wajib pajak, sehingga terjaga bahkan dapat ditingkatkan. Sedangkan empati yang mengetengahkan kepedulian, keeratan hubungan social dan dukungan terhadap inovasi, saran/ masukan wajib pajak belum memberi kontribusi terhadap kepuasan wajib pajak PBB. Kandisi ini menunjukkan perlu terus diupayakan secara berkelanjutan  meningkatkan empati kepada wajib pajak.
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