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All Journal Jurnal Wawasan dan Riset Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR)
Purnama Sari
Universitas Galuh
Economics, Econometrics & Finance

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SEBERAPA BESAR KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD)? Endah Puspitasari; Purnama Sari; Elis Badriah; Risna Kartika
Jurnal Wawasan dan Riset Akuntansi Vol 7, No 1 (2019)
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.363 KB) | DOI: 10.25157/.v7i1.3416

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis besarnya kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Ciamis setelah lepasnya Kecamatan Pangandaran menjadi Daerah Otonomi Baru (DOB). Setelah daerah tersebut lepas dari Kabupaten Ciamis pada tahun 2012 terjadi penurunan Pendapatan Asli Daerah (PAD) sekitar 12 milyar per tahun. Pada penelitian ini pun di formulasikan rumus rasio efektivitas pajak daerah, Pendapatan Asli daerah (PAD) dan rasio kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD). Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif.   Pengukuran rasio efektivitas dan kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) diambil dari struktur Pendapatan Asli Daerah (PAD) yang terdiri dari pajak daerah, retribusi daerah, hasil kekayaan daerah yang dipisahkan dan lain-lain pendapatan daerah yang sah. Hasil penelitian menunjukan bahwa efektivitas pajak daerah berada pada kategori sangat efektif, karena realisasinya selalu melebihi target. Sementara itu efektivitas Pendapatan Asli Daerah (PAD) berada pada kategori sangat efektif dan efektif, karena pada tahun anggaran 2015 realisasinya mencapai 99% sedangkan sisanya selalu melebihi target atau mencapai angka lebih dari 100%. Kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) berada pada kategori sangat rendah dan rendah, karena selama tahun anggaran 2013-2015 mencapai angka dibawah 26%, sedangkan pada tahun anggaran 2016-2017 mencapai angka pada rentang 26%-50%. Masih rendahnya kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) disebabkan pajak restoran yang ditetapkan melalui Perda No 5 Tahun 2011 yaitu pembebanan pajak 10% atas setiap transaksi dengan pembeli masih banyak penolakan dari sebagian besar pengelola restoran, dengan alasan khawatir terjadi penurunan jumlah pembeli. 
SALES OF LOCAL GOODS TO THE INTERNATIONAL MARKET Lia Yulia; Nina Herlina; Purnama Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7467

Abstract

One of the mainstay products of Tasikmalaya City is Kelom Geulis. Kelom Geulis is taken from the Dutch "Kelompen" which means wooden sandals. While "Geulis" comes from the Sundanese language which means beautiful. Kelom Geulis crafts or beautiful wooden sandals are widely produced in Tamansari Gobras Village, Tasikmalaya City. Kelom Geulis Tasikmalaya has been exported to Southeast Asia, Korea, Japan, Africa, Panama, the Middle East and parts of Europe. However, currently, the existence of a global market has an impact on reducing interest in domestic products, one of which is Kelom Geulis. Kelom Geulis, which is a characteristic of Tasikmalaya City, should be developed to become a superior product that can bring Tasikmalaya culture to the international level. The purpose of this study was to determine the impact of the global market on the level of sales of kelom geulis in Tasikmalaya city. The location of the study was conducted in Tasikmalaya City, the focus of the study was in the village of Tamansari Gobras Tasikmalaya. Primary data sources obtained from field observations and interviews with sources. While secondary data has sources from archives, personal documents and official documents. Data collection methods and techniques in the form of interviews , documentation and observations using research instruments in the form of interview guidelines and field notes. Data analysis in this study by reducing data, presenting data, analyzing and interpreting data.
SALES OF LOCAL GOODS TO THE INTERNATIONAL MARKET Lia Yulia; Nina Herlina; Purnama Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6 No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7467

Abstract

One of the mainstay products of Tasikmalaya City is Kelom Geulis. Kelom Geulis is taken from the Dutch "Kelompen" which means wooden sandals. While "Geulis" comes from the Sundanese language which means beautiful. Kelom Geulis crafts or beautiful wooden sandals are widely produced in Tamansari Gobras Village, Tasikmalaya City. Kelom Geulis Tasikmalaya has been exported to Southeast Asia, Korea, Japan, Africa, Panama, the Middle East and parts of Europe. However, currently, the existence of a global market has an impact on reducing interest in domestic products, one of which is Kelom Geulis. Kelom Geulis, which is a characteristic of Tasikmalaya City, should be developed to become a superior product that can bring Tasikmalaya culture to the international level. The purpose of this study was to determine the impact of the global market on the level of sales of kelom geulis in Tasikmalaya city. The location of the study was conducted in Tasikmalaya City, the focus of the study was in the village of Tamansari Gobras Tasikmalaya. Primary data sources obtained from field observations and interviews with sources. While secondary data has sources from archives, personal documents and official documents. Data collection methods and techniques in the form of interviews , documentation and observations using research instruments in the form of interview guidelines and field notes. Data analysis in this study by reducing data, presenting data, analyzing and interpreting data.
Co-Authors Badriah, Elis Endah Puspitasari Kartika, Risna Lia Yulia Lia Yulia Nina Herlina