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All Journal Sinergi International Journal of Accounting and Taxation JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik
Milleano, Dani
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluation of the Implementation of Advertising Tax Collection Policy in North Bekasi District, Bekasi City for 2020-2022 Milleano, Dani; Dewi, Sekar Amalia; Rahmawati, Aninda; Harjo, Dwikora
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.55

Abstract

Bekasi city, as an autonomous region in West Java Province, holds promising potential for local revenue. Various forms of business and large industries have successfully attracted domestic and international invesments, contributing to the global trade. Due to the abudance of goods and services produced, media and advertising play a crucial role in introducing and educating consumers about these products. Advertisement tax servers as one of the key sources of local revenue. Advertisement act as a medium to disseminate information to the general public and are placed alongside roads, conveying messages and information. This research aims to evaluate the implementation of the advertisement tax collection policy in North Bekasi Sub-district, Bekasi City, from 2020 to 2022. The analytical technique employed in this study is descriptive analysis with a qualitative approach. The research findings reveal that the realization of advertisement tax in 2022 did not meet the set target, with an average result of 95.11%, categorizing the effectiveness for 2022 as moderately effective. The main hindrance lies in the lack of taxpayer awareness, and the online registration service on the website occasionally consumers time for the issuance of SKPD and advertisement permits. Efforts have been made to address this issue, including conducting socialization and monitoring activities for taxpayers.
Analysis of the Implementation of Hotel Tax Collection on Tour Boats in West Manggarai Regency, East Nusa Tenggara Province Year 2019-2022 Santoso, Teguh; Nahut, Natalia; Rahmawati, Aninda; Milleano, Dani
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i2.57

Abstract

Tourist who travel to tourist destinations using tourist vessels and utilize accommodation services on board generate transactions that generate revenue. However, the collection of hotel tax on tourist vessels in West Manggarai Regency has not met the target set by the local government. This phenomenon indicates a low level of taxpayer compliance. Therefore, it is essential to implement the Regent Regulation of West Manggarai Regency No. 58 of 2017 regarding the Procedures for Hotel Tax Collection on Tourist Vessels. The objective of this research is to analyze the implementation of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels and identify the obstacles faced and efforts made by the Regional Financial Management Agency to overcome these challenges. The research methodology employed in this study is qualitative with a descriptive type. The findings reveal that the implementation process of the Regent Regulation on the Procedures for Hotel Tax Collection on Tourist Vessels has not been executed effectively and doues not comply with the applicable rules due to a lack of education and information dissemination, inadequate human resources capabilities, low implementor supervision, insufficient personnel, and suboptimal inter-organizational communication. Therefore, there is a need to enhance activities related to socialization, education, supervision, and human resources training.
Analisis Pengawasan Pemungutan Pajak Air Tanah Dalam Meningkatkan Penerimaan Pajak Air Tanah Pada Badan Pendapatan Daerah Provinsi Dki Jakarta Tahun Anggaran 2023 Harjo, Dwikora; Oviana, Maya; Milleano, Dani
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4056

Abstract

Local taxes are taxes levied and managed by local governments to finance all government functions and regional development. The Regional Revenue Agency is a regional device that functions to manage all types of regional revenue and income, one of which is groundwater tax (PAT). This research was conducted to find out the supervision of groundwater tax collection as well as obstacles and efforts in increasing groundwater tax revenue at the Regional Revenue Agency of DKI Jakarta Province. This research uses a descriptive qualitative method. Data collection from this research is by conducting interview, observation, and documentation. The theory used in this research is supervision according to Handoko. The results showed that groundwater tax supervision did not reach the revenue target in 2023 with a percentage of 93.07% even though the number of taxpayers increased in 2023 by 6.294 taxpayers. This is due to several obstacles taxpayers only use groundwater as a reserve and are severely restricted, the poor quality of groundwater, as well as low awareness and non- compliance taxpayers with their tax obligations. Efforts made by the Regional Revenue Agency of DKI Jakarta Province are to integrate the groundwater tax system with the development of the groundwater utilisation system and conduct socialisation for data collection and confirmation of groundwater use for taxpayers.
Analisis Potensi Penerimaan Pajak Restoran di Kota Bekasi Harjo, Dwikora; Rahmawati, Aninda; Milleano, Dani
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 2: April 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i2.3975

Abstract

This research is motivated by the failure to achieve the target and actual revenue from restaurant taxes in Bekasi City over the past three years, namely 2020, 2021, and 2022, with a decreasing trend. Restaurant taxes are one of the sources of local tax revenue used for the benefit of the local area. The local government must optimize the exploration of potential revenue from restaurant taxes. The purpose of this research is to analyze the potential revenue from restaurant taxes in Bekasi City Regional Revenue Agency in generating local tax revenue sourced from restaurant taxes. The theory used in this research is the potential theory according to Kenneth Davey. This study adopts a qualitative descriptive approach. The data used in this research consist of primary data obtained from interviews and secondary data obtained from observations and documentation. The results of this research indicate that the potential revenue from restaurant taxes in Bekasi City is substantial, based on the potential calculation and recapitulation of potential revenue from restaurant taxes in. Bekasi City for the years 2020 amounted to 397,992,901,224 IDR, 2021 amounted to 449.111.255.510 IDR, and 2022 amounted to 472, 130,390,204 IDR.
Co-Authors Dewi, Sekar Amalia Harjo, Dwikora Nahut, Natalia Oviana, Maya Rahmawati, Aninda Teguh Santoso