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All Journal JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education eCo-Buss Jurnal Marketing Jurnal Ilmiah Wahana Pendidikan Jurnal Penkomi : Kajian Pendidikan dan Ekonomi eCo-Fin Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management
Rahmat Mulyana Dali
Universitas Ibn Khaldun Bogor
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : eCo-Buss

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Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Reklame PAD Kota Bogor Firli Fissilmi Kaaffah; Imam Sundarta; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.764

Abstract

This study aims to find out whether the realization of hotel taxes and advertisement taxes has been effective and whether these two taxes have a high contribution to the local revenue of Bogor City. This research method uses a qualitative descriptive analysis method. The research data used is secondary data, which consists of target data and realization of hotel tax revenue, advertisement tax, and PAD from 2018 to 2022. Then the data is processed using effectiveness and contribution analysis. The average level of effectiveness during 2018–2022 for hotel taxes is 121.28%, and 111.42% of advertisement taxes are considered effective. This shows that the Bogor City government has succeeded in achieving the targets of these two taxes. The average contribution rate for hotel tax is 7.89%, and hotel tax is 1.08%, which means that the proportion of hotel tax and advertisement tax makes a small or very small contribution to Bogor City's PAD revenue.
Analisis Efektivitas dan Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Bogor Tahun 2018-2022 Ani Apriani; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.770

Abstract

The purpose of this study was to see and analyze the level of effectiveness and contribution of the entertainment tax to Regional Original Revenue from 2018-2022. This research was conducted at BAPENDA Bogor City. This study uses descriptive quantitative methods by collecting, analyzing, interpreting research data to be calculated in order to provide answers to problems regarding the results of the effectiveness and contribution of entertainment tax. Data collection techniques carried out in this study were documentation and observation. This research answers the problem of effectiveness by making a comparison between the realization of the entertainment tax and the target of the entertainment tax and then multiplying it by 100%, as well as the amount of the contribution by comparing the realization of the entertainment tax to the Regional Original Revenue and then multiplying it by 100%. From the research results obtained from the level of effectiveness of the realization of entertainment tax revenue to the target of entertainment tax is 92.35% with the criteria (effective) with a percentage rate of 90% -100%, while the contribution of entertainment tax to the realization of PAD is 2.05% with the criteria (very little contribution) with the percentage results still below 10%.
Pengaruh Penggunaan E-Filing dan E-SPT Terhadap Pelaporan E-SPT Oleh WPOP Yang Terdaftar Di Wilayah Kabupaten Bogor Nur Sabila Yassarah; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.765

Abstract

The purpose of this study was to determine the effect of using E-Filing and E-SPT partially and simultaneously on E-SPT reporting by registered individual taxpayers (WPOP) in the Bogor Regency area. Research by quantitative descriptive research methods, individual taxpayers with the type of work employees of Stated-Owned Enterprises (BUMN), civil servants and private employees who are registered at the Primary Tax Service Office (KPP) in the Bogor Regency area will be an object of research. The number of samples used in this study were 100 respondents who were calculted based on the slovin method formula with the method of determining the sample, namely accidental sampling or called convenience sampling. Data collection was carried out by distributing questionnaires and observing then analyzed using multiple resgression analysis techniques with SPSS 22.0 version. The results of this study indicate of E-Filing partially has no significant and positive effect on E-SPT reporting, the use of E-SPT partially has a significant positive effect on E-SPT reporting and the use of E-Filing and E-SPT simultaneously has a significant positive effect on E-SPT reporting.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Bogor (Studi Kasus Pada Badan Pengelolaan Pendapatam Daerah Kabupaten Bogor) Nisa Alfiani; Rahmat Mulyana Dali; R. Dudung Abdul Syukur
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.816

Abstract

Pajak restoran menjadi satu diantara penyumbang utama dalam pendapatan pajak daerah di Kabupaten Bogor dan berperan penting dalam peningkatan PAD (pendapatan asli daerah). Wabah Covid – 19 yang menyebar di Indonesia , berdampak terhadap berbagai sektor perekonomian salah satunya penerimaan dari pajak restoran. Tujuan dari penelitian ini adalah untuk menilai seberapa efektif dan sejauh mana pajak restoran berkontribusi terhadap Pendapatan Asli Daerah Kabupaten Bogor selama periode tahun 2017 hingga 2021. Penelitian dilakukan di Badan Pengelolaan Pendapatan Daerah Kabupaten Bogor. Metodologi yang diterapkan adalah pendekatan kualitatif deskriptif, sumber data digunakan mencakup data primer melalui wawancara serta data sekunder yang terdiri dari laporan realisasi anggaran Kabupaten Bogor. Hasil dari penelitian menunjukkan bahwa tingkat efektivitas pada periode 2017 memiliki besaran 103,79% , selanjutnya yaitu 118,88% di tahun 2018, 119,96% di tahun 2019  , 127,46% di tahun 2020, dan pada tahun 2021 persentase nya sebesesar 120,26%. Secara keseluruhan efektivitas pajak restoran mulai tahun 2017 sampai tahun 2021 masuk dalam kategori sangat efektif karena memiliki presentase diatas 100% dengan rata rata 118,07%, hasil tersebut menggambarkan bahwa pemerintah daerah daerah Kabupaten bogor dapat merealisasikan pendapatan lebih tinggi dari target yang telah ditetapkan. Sedangkan tingkat kontribusi dari pajak restoran pada tahun 2017 memiliki presentase 3,61%, tahun 2018 naik menjadi 5,06%, tahun 2019 kembali naik jadi 5,46%, tahun 2020 mengalami penurunan sehingga presentase nya menjadi sebesar 4,42% dan pada tahun 2021 mengalami peningkatan dari tahun sebelumnya menjadi 4,55%. Besaran kontribusi pajak restoran terhadap PAD Kabupaten Bogor tahun  2017-2021 termasuk dalam klasifikasi sangat kurang karena memiliki presentase >10%,  presentase rata-rata yaitu sebesar 4,62%.
Co-Authors ., Marmiah A. Syukur, Dudung Agus Cahyana Ammullah, Irfan Anak Agung Dewi Megawati, Anak Agung Dewi Andrima Putri, Meisilia Ani Apriani Anita Sari Ardiansyah, Krisna Asep Sulaeman, Wildan Maulana Azolla Degita Azis Dali, Yudiana Diah Yudhawati Divas Perdana, Friga Dudung Abdul Syukur Erpiyani, Resti Fachmi, Fachmi Firli Fissilmi Kaaffah Futri, Amelia Handayani, Meldi Hartanti Nugrahaningsih Helma Helma Hidayah, Fahrena Rachma Hurriyaturrohman Hurriyaturrohman Indrawati, Vini Indriani, Noni irma yunita IRWANSYAH M. Imam Sundarta Masruri, M. Anwar MAYANGSARI, ANISA Mochamad Fadhlan Fitryadi Muhamad Azis Firdaus Muhamad Nur Rizqi Muhamad Saepudin Muhammad Hanafi Muiz, Muhamad Abdul Mukharomah, Nurul Rizki Nisa Alfiani Nur Sabila Yassarah Pratama, Andikha Putra Rachmatullaily Tinakartika Rinda Rachmawati, Restu Raida Dzaqiatul Haqimah Ramdhani, Reza Rasiman Rasiman Resti Erpiyani Rina Cahya Ramadhani Rio Fazliansyah Sari, Dinda Utari Indah Shinta, Renea Sulanjari, Jingga Rosti Sundarta, Muhamad Imam Syahrani Arselia Putri Vega, Armelia Yudiana Yudiana, Yudiana