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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia TRANSIENT: Jurnal Ilmiah Teknik Elektro E-SOSPOL Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Social and Political Science Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) JAE (Jurnal Akuntansi dan Ekonomi) Community Empowerment Mattawang: Jurnal Pengabdian Masyarakat ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Educoretax International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Hukum dan Politik dalam Berbagai Perspektif Journal of International Multidisciplinary Research
GALIH WICAKSONO
Jurusan Teknik Elektro, Universitas Diponegoro Semarang Jl. Prof. Sudharto, SH, Kampus UNDIP Tembalang, Semarang 50275, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Journal of International Multidisciplinary Research

 1 
Peran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Dalam Optimalisasi Pendapatan Asli Daerah Di Kabupaten Trenggalek Hanifa Aqil; Kennes Novisyadhenti; Wahyu Sultan Maulana; Wicaksono, Galih
Journal of International Multidisciplinary Research Vol. 2 No. 1 (2024): Januari 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/paq7rg37

Abstract

Rural and Urban Land and Building Tax or what can be called PBB-P2 is one of the revenues included in Regional Original Income (PAD). With the existence of Law Number 23 of 2014 which is an amendment to Law Number 32 of 2004 concerning Regional Government, and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government which will give authority to the Government Regions to PBB-P2 areas in order to carry out government functions and increase regional income sources. The research method used is descriptive quantitative using several data obtained from research conducted by the Central Statistics Agency from 2017 to 2021. Based on the results of this research, it shows that the level of PBB-P2 effectiveness in Trenggalek Regency is classified as very effective. In contrast to the level of contribution of Rural and Urban Land and Building Tax to PAD, it is actually still not optimal. With this research, it is hoped that Trenggalek Regency can create new strategies and treatments to improve the system for managing Rural and Urban Land and Building Tax revenues in the context of optimizing Original Regional Income in Trenggalek Regency.
THE ROLE OF RESTAURANT TAXES IN INCREASING REGIONAL REVENUE IN SLEMAN Meiba Ayumy Subroto; Sava Lidya Utami; Kristina Ineke Asa; Wicaksono, Galih; Adit Ardiansyah
Journal of International Multidisciplinary Research Vol. 2 No. 1 (2024): Januari 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/1y6dd026

Abstract

Regional Autonomy is a strategic step taken by the government to overcome uneven development in Indonesia where local governments are responsible for improving regional development. One of the important factors for the success of regional development is the effectiveness of local revenue reflected through local taxes. The effectiveness of local taxes is a study of the collection performance carried out by the Regional Revenue Service during one fiscal year to determine the effectiveness of local taxes realized with the set target. Sleman Regency is one of the regions that currently has high Regional Original Revenue and one of the sources of revenue is restaurant tax. Sleman as one of the strategic areas provides many opportunities to increase Regional Original Revenue through taxes, including restaurant tax. The results of calculations and observations of data on the effectiveness of restaurant tax revenue in Sleman Regency for the last 4 years starting from 2019 to 2022 have fluctuated. The average effectiveness rate that reaches 112% indicates a very effective achievement. In terms of restaurant tax contribution to Regional Original Revenue, 2022 is the year with the largest restaurant tax contribution over the past 4 years because in that year Indonesia has begun to recover from covid-19, but the contribution of restaurant tax to Sleman Regency's Original Revenue is still in the category of less with an average restaurant tax contribution of 10.66%.
Co-Authors Adit Ardiansyah Adnan, Fahrobby Ajub Ajulian Zahra Macrina Aman Suyadi Anggraini, Nishfahul Nor Anik Suwandari Anwar Anwar Aryo Prakoso Asmandani, vena Asmandani, Venantya Asmandani, Venantya Azhwari, Ayu Riana Sari Bambang Sutopo Bidhari, Sandhika Cipta Boedijono Boedijono, Boedijono Edy Wahyudi Hanifa Aqil Hapzi Ali Huda, Muhammad Nasrulloh Kennes Novisyadhenti Krisnamurti Kristina Ineke Asa Lestari, Lina Puji Luh Putu Indah Budyawati Meiba Ayumy Subroto Mohamad Dimyati Munawaroh, Inas Suryani Nian Riawati, Nian Nurcahyaning Dwi Kusumaningrum Puspita, Yeni R Rizal Isnanto Rendy Setiawan Roring, Merlynnda Evitaloka Rosadi, Farra Shayrani Royce Wijaya Setya Putra Rusman, Ade Safitri, Deviana Safitri, Putri Apriliani Rahmah Sava Lidya Utami Sugeng Iswono Syandana, Wigar Zada Tree Setiawan Pamungkas, Tree Setiawan Wahyu Sultan Maulana Wahyu Widarjo, Wahyu Yeni Puspita