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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JISTech (Journal of Islamic Science and Technology) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Jurnal Inovasi Penelitian Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Jurnal ABDIMAS Budi Darma Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Journal of Trends Economics and Accounting Research Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) AJCD
Alistraja Dison Silalahi
Universitas Muslim Nusantara Al-Washliyah
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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

 1 
Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Barus, Rismania Br; Alistraja Dison Silalahi
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.464

Abstract

The purpose of this study was to find out whether there has been a development in the contribution of local taxes and regional levies to district/city governments in North Sumatra Province for the 2018 to 2020 fiscal years. The type of research used is quantitative and was carried out in district/city governments in North Sumatra province. The data collection technique used was purposive sampling. The data analysis technique used is contribution analysis to determine the contribution of local taxes and regional levies. In addition to data collection in this case, the researcher obtained research data from the Districts in Figures where the data is available at the Central Bureau of Statistics. The results of the analysis show that regional tax revenues and regional levies in each Regency/City experience an increase in income every year. In the top 5 highest local tax revenues and regional levies in all North Sumatra Regencies/Cities in 2018-2021, there is a decrease in the percentage of regional tax contributions and regional levies to regional original revenues in each Regency/City. This is considered reasonable because the revenue in each regional tax and regional retribution has increased every year, followed by an increase in original regional income in all Regencies/Cities, so that the percentage of contributions seems to be decreasing every year.
Pengaruh Pendapatan Asli Daerah dan Distribusi Daerah Terhadap Belanja Daerah Di Kabupaten/Kota Sumatera Utara Putri Cindi Claudia; Alistraja Dison Silalahi
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.494

Abstract

The purpose of this study 1) To determine the effect of receipt of Local Own Revenue on increasing Regional Expenditure in the Regency/City of North Sumatra. 2) To determine the effect of receiving regional levies on increasing regional balances of North Sumatra Province. In this study the method of data analysis used by the author in analyzing the problems that exist in this study is to use quantitative methods. The type of data used in this study is secondary data, namely data in the form of figures contained in the APBD Realization report for districts/cities in North Sumatra for the 2018 to 2020 Fiscal Year and data related to research. From the results of this study it is known that Regional Own Revenue does not have a positive effect on regional spending while Regional Retribution has a positive effect on regional spending.
Co-Authors aliamin aliamin Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Hrp Arie Pratania Putri Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Caroline Pangestu Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dedy Juliandri Panjaitan Denny Akbar Tanjung Elvita Hirani EM Yusuf Iis Erlina Erlina Firmansyah Firmansyah Gunawan, Rahmad Habibie, Dian Hardi Mulyono Hendra Harmain Hendra Harmain Indra Fauzi Kevin Kevin Leni Handayani Lili Fizriah, Henny Andriyani Wirananda Lilis Maryasih, Lilis Lukman Al Hakim M. Khairil Amar Lubis M.Ali Musri S M.Rizaldi Wibowo Madyunus Salayan Mariam Setapa Marioga Marioga Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Dimas Alfahri Nazariyah Lubis Noh Aisyah Mohd Ali Nuhri Khairani Nurhadika Nurlaila Nurlaila Nurlaila Ok A Maulana Ibrahim Ova Novi Irama Ovami, Debbi Chyntia Pasaribu, Aria Masdiana Pioner Pelawi Putri Cindi Claudia Putri Cindi Claudia Rahmania Nasution Ramzijah Ramzijah Rangga Pangestu Ratna Sari Dewi Ricky Andi Syahputra Rico Nur Ilham Risdiana Siregar Riska Ananda Putri Rizqy Fadhlina Putri Rukmini shara, yuni Shita Tiara Siti Aminah Hasibuan Slyvia Valencia Sri Wahyuni Sri Wardany Sri Wardany Suwianto Suwianto Syahputra, Ricky Andi Tanti Rahayu Tismazammi Mustafa Ummi Kalsum Nasution Vivi Nadila Wina Sasmita Harahap Yusmalinda Zihan Pazzira