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The Influence of Taxes and Levies on the Original Regional Income of Batu City Elfrida Sensa; Ida Iriani, Nur; Quartina Pudjiastuti, Agnes
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.168

Abstract

This study focuses on the Office of the Regional Tax and Retribution Management Agency of Batu City. It examines how taxes and levies favorably impact the city's Regional Original Revenue (PAD).  This research aims to investigate how taxes affect Batu City's Regional Original Revenue and assess how levies affect it.  Associative research seeks to determine how two or more variables are related.  The study uses 2018–2023 regional tax income, regional levies, and original regional revenue data.  The results show that the majority of tax and levy variables, including hotel, restaurant, entertainment, advertising, street lighting, parking, BPHTB, health services, burial and cremation levies, market service levies, motor vehicle testing levies, slaughterhouse levies, route permit levies, have a positive and significant influence on Batu City's Original Regional Income (PAD) based on the results of the research that has been conducted. Groundwater tax, PBBP2, waste/cleanliness service levies, DLH regional asset utilization levies, special parking lot levies, and building permit levies are some of the factors that do not significantly influence PAD. Based on this report, the Batu City Government must review and optimize sources of levies that have not contributed maximally while still maximizing the potential of taxes and levies that have a significant impact on PAD. Thus, Batu City's PAD is expected to continue to grow and support sustainable regional development funding.  
Analisis Pendapatan Dan Kelayakan Usaha Pada Pabrik Tahu Sumber Rejeki Kelurahan Wae Kelambu, Kecamatan Komodo Kabupaten Manggarai Barat Agusto Hutrik, Liberatus; Quartina Pudjiastuti, Agnes; Puri Nurani, Maria
BiSTeK Pertanian Vol 11 No 1 (2024): Juni : Jurnal BisTek Pertanian
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/bistek.v11i1.78

Abstract

Along with increasing population growth, there are also more and more businesses in the field of food processing because food is the main human need. One of the food products that are well known among the public is tofu. Tofu is one of the staple foods in Indonesia. A business feasibility study is a study about whether or not a business is carried out profitably on an ongoing basis. Tofu agroindustry Sumber Rejeki is a soybean processing industry into tofu. The Sumber Rejeki tofu agroindustry is located in Nggorang, Komodo District, West Manggarai Regency. A business that is run certainly requires a proper planning and calculation. The purpose of this study was to determine the cost, income and business feasibility of the tofu source of fortune agroindustry in Nggorang, Komodo District, West Manggarai Regency. The analysis used in this research is the analysis of Costs and Revenues, R/C Ratio, Net Present Value (NPV), and Internal Rate Of Return (IRR). The results showed that the Sumber Rejeki tofu business in Nggorang Komodo District, West Manggarai Regency obtained a profit with a value of TC > TR or Rp. 216,000,000 > Rp. 111,636,607, while the results of the feasibility analysis of Sumber Rejeki's tofu business in Ngorang, Komodo Subdistrict, West Manggarai Regency were feasible to use. R/C Ratio > 1 or R/C Ratio = 1.75 > 1, NPV > 0 or NPV = 753.727.492 > 0, IRR > i or IRR = 80.9 % > 4.27%. That means that the Sumber Rejeki tofu business in Nggorang, Komodo District, West Manggarai Regency is profitabel and worth working on.