Claim Missing Document
Check
Articles

Peran dan Kontribusi Pajak Reklame terhadap Pendapatan Asli Daerah Kabupaten Asahan Putri Kemala Dewi Lubis; Suhendra; Elisabeth Fitryany Manik; Muhamad Abdul Zahar
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/28d2my80

Abstract

Advertisement tax makes a significant contribution to increasing Asahan Regency's original regional income. Therefore, this research aims to discuss in depth the role of advertising tax on Original Regional Income in Asahan Regency and identify its potential impact on development and progress of the local area. The method used in this research uses quantitative descriptive research methods. The type of data used in this research is secondary data originating from the Central Statistics Agency (BPS) in the period 2016 to 2020 regarding the realization of regional tax revenues and the realization of Regional Original Income (PAD) revenues in Asahan Regency. The results of data analysis show that the role and contribution of advertising tax is very lacking in Asahan Regency's Original Regional Income (PAD). It can be seen from the contribution figures, namely in 2016 it was 2.06%, in 2017 it was 1.86%, in 2018 it increased by 2.30%, in 2019 it was 1.81%, and in 2020 it was 0.30%.
Analisis Penerimaan Pajak dan Retribusi Kota Medan Serta Hubungannya dengan Pelayanan Publik di Kota Medan dalam Meningkatakan Taraf Hidup Masyaratkat Kota Medan dari Segi Ekonomi Erni Susilawati Purba; Kristin Margaretha Simarmata; Sofiah Nurlianti; Putri Kemala Dewi Lubis
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 2 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ce038x32

Abstract

The aim of this research is to determine and analyze the growth of PAD (Regional Original Income) in Medan City at the Medan City Regional Tax and Levy Management Agency and to determine the influence of Tax and Levy Revenue on Public Services in Medan City. This research uses a descriptive single case study approach, which aims to collect, compile, classify and interpret data to provide an accurate picture of the nature of individuals, groups, conditions and symptoms in a society. Research results from the Regional Tax and Levy Management Agency for Medan City, the Ministry of Finance, and literature studies show that tax and levy revenue in Medan City has not reached the target for the last three periods. Public services in Medan City have experienced a significant decline, influenced by poor budget factors in revenue and allocation, as seen from the decline in Regional Original Income (PAD) over the last three years.  
Co-Authors Adinda Ulina Barus Afina Charolin Agnes Avenia Barus Agnes Avenia Br Barus Ami Dianita Andri Hasmawi Harahap Arsiska Sari Atika Atayarisah Lubis Aulia Nurfitriana Avis Raja Satya Purba Boy Mangasi Tua Siregar Boy Sitompul Charles Fransiscus Ambarita Christin Lince Natalia Manalu Debora Tarigas Marpaung Della Aulia Br. Ginting Desry R Tarigan Dicky Effendi Elisabeth Fitryani Manik Elisabeth Fitryany Manik Eliza Putri Elrisa Marsanda Br Ginting Elsa Situmorang Elsadai Ria Veronika Enjel Elfrida Purba Enwanda Nia Monika Br Sinaga Erni Susilawati Purba Erni Susilawati Purba Ester Tiorida Br Manik Evi Suryani Harahap Fadhil Irfansyah Fani Magdalena Girsang Fatimah Azzhara Fauzan Zuhri Siahaan Feryanto Nababan Filza Rasyikah Firman Saputra Fitrah Maya sari H Fitri Novi Yanti Munthe Fitria I Manjo Gia Cinta Saria Manik Gita Nurhalizah Pasaribu Hana Ema Nuela Sinaga Henny Mawarta Siregar Hotman Siboro Hwan Daniel Icha Riska Gloria Nainggolan Iin Sintia Ikhsan, Arfan Ira Natalanta Lumban Gaol Jeane Alisya Jelita Maria Christine Samosir Jeremi Putranta Jesica Jesica Josua Adrio Sihombing Juli Kristabel Sinaga Jumay Eferta Tarigan Karina Zahra Khairani Alawiyah Matondang Kristin Margaretha Simarmata Kumala, Ratih Laura Magdalena Tambunan Laura, Magdalena Tambunan Lily Handayani Lola Alvita Hasugian Lussyana Karolina Sidebang Malvira Pohan Maria Audina Rumapea Maria Elpida Manalu Muhamad Abdul Zahar Muhammad Nazly Azrai Nadiyah Mawaddah Namira Ufrida Rahmi Natasia Theofani Margaret Nia Angelia Sihombing Nur Asri Elita Daulay Nur Indah Melani Aruan Nur Umamah Nurika Fahqna Hidayah Nurita Pasaribu Nurul Azmi Penus Sinurat Pitri Aulia Usman Lubis Pricilla Ribka Clemen Bara Putri Chindya Putri Nidia Sapma Putri Wulan Anjelina Waruwu Radja Marihat Batu Bara Rafael Benediktus Rafli Rafli Rana Nabillah Rani P. Sari Hutabarat Renny Juliadi Revita Yuni Rio Ricardo Damanik Riris Hotma Roito Manalu Rizky Fadly Rouli Milenia Qwint Siboro Rut Marina Pasaribu Salsabillah Nurul Izza Samuel Sianturi Samuel Tobing Santi Apriani Br Sihotang Sayyidina Sayyidina Sernanda putri Darma Shafdana Mora Ritonga Sharma Juliana Silaban Sheryl Valencia Pangaribuan Silvi Aulia Sitorus Simeon Adrian Simatupang Simeon Adrian Simatupung Sindy Mariani Br Perangin-Angin Sofiah Nurlianti Sofiah Nurlianti Sophia Hanum Suhendra Suhendra Suhendra Syahrijal Hidayat Syamsul Allim Tamaria Br. Sidebang Teguh Adriansyah Tia Handani Tinti Sriyani Tiolina Evi Tri Kurnia Triana Siahaan Venesia Delila A Napitupulu Wahyudi Ramadhan Yan Septian Yefoni Valentina Banjar Yosua Simanjuntak Yuni Sari Simangunsong