Garuda - Garba Rujukan Digital

Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Terhadap Pendapatan Asli Daerah Kota Yogyakarta Huda, Muhammad Nasrulloh; Wicaksono, Galih
Educoretax Vol 1 No 4 (2021): Desember 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i4.108

The Rural and Urban Land and Building Tax (PBB-P2) is one type of local tax that can increase Local Original Income (PAD), as well as in the City of Yogyakarta. This study aims to determine the level of effectiveness and contribution of PBB-P2 to PAD. The method used in this research is descriptive quantitative, namely by measuring the effectiveness and contribution of PBB-P2 to PAD in Yogyakarta City during 2018-2020. The data collection method is in the form of primary data through the opendata.jogjakota.go.id page belonging to the Yogyakarta City Government. The results showed that PBB-P2 revenue grew every year, even though the revenue target was always the same every year. For effectiveness, the findings show that the annual PBB-P2 revenue is in the very effective category, this is because the realized value is always greater than the set target. As for the contribution to PAD, it resulted in the finding that PBB-P2 revenue was in the category of less contribution, so that in the future it is necessary to increase the amount of the target and its realization, so as to produce an optimal contribution. Â Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu jenis pajak daerah yang dapat mendongkrak Pendapatan Asli Daerah (PAD), begitupula yang ada di Kota Yogyakarta. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kontribusi PBB-P2 terhadap PAD. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, yaitu dengan mengukur efektivitas dan kontribusi PBB-P2 terhadap PAD Kota Yogyakarta selama tahun 2018-2020. Metode pengumpulan data berupa data primer melalui laman opendata.jogjakota.go.id milik Pemerintah Kota Yogyakarta. Hasil penelitian menunjukkan bahwa penerimaan PBB-P2 mengalami pertumbuhan di setiap tahunnya, walaupun target penerimaan di setiap tahunnya selalu sama. Untuk efektivitas, menghasilkan temuan bahwa penerimaan PBB-P2 setiap tahunnya berada pada kategori sangat efektif, hal ini dikarenakan nilai realisasi selalu lebih besar dibandingkan dengan target yang ditetapkan. Untuk kontribusi terhadap PAD, menghasilkan temuan bahwa penerimaan PBB-P2 berada pada kategori kurang kontribusinya, sehingga untuk ke depannya perlu ditingkatkan lagi besaran target dan realisasinya, sehingga menghasilkan kontribusi yang optimal. Â

EFFECTIVENESS ANALYSIS OF THE LAND AND BUILDING TAX OF RURAL AND URBAN AREAS (PBB-P2) CONTRIBUTION TO LOCAL OWN-SOURCE REVENUE (PAD) OF TUBAN REGENCY Wicaksono, Galih; Kusumaningrum, Nurcahyaning Dwi; Safitri, Putri Apriliani Rahmah
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 1 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

The Land and Building Tax of Rural and Urban Areas (PBB-P2) are one of the most important local taxes, which has the potential to increase Local Own-Source Revenue (PAD). In the current era of regional autonomy, the government is in direct need of large enough funds to meet government financing in carrying out regional development through Local Own-Source Revenue (PAD), which is a source of regional revenue. This study aims to determine: (1) to determine the effectiveness of the Rural and Urban Land and Building Tax revenue (PBB-P2), (2) to determine the contribution of The Land and Building Tax of Rural and Urban Areas (PBB- P2) to Regional Original Income. (PAD). This research method uses descriptive quantitative methods and uses secondary data types. Based on the results of the study, it shows that for effectiveness, it is in the very effective category, because the revenue is greater than the target. And then, the contribution level of The Land and Building Tax of Rural and Urban Areas (PBB-P2) in Tuban Regency in 2018-2020 is still less effective. The Contribution rate each year always in the very poor category, but the revenue target and realization of The Land and Building Tax of Rural and Urban Areas (PBB-P2) on Regional Original Income have increased every year, the same is the case with the realization of Local Own-Source Revenue (PAD) every year has increased

Effectiveness and Contribution of Hotel Tax to Regional Income of Badung Regency Rosadi, Farra Shayrani; Munawaroh, Inas Suryani; Wicaksono, Galih; Huda, Muhammad Nasrulloh
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.469

According to Law Number 1 of 2022 concering Financial Relations between the Central Goverment and Regional Goverments, Local Own Revenue is regional taxes, regional levies, result of separated regional wealth management, and other legal regional original revenues in accordance with statutory regulations. The central goverment gives authority to regional goverments to regulate their respective regional PAD, so that regional goverments must be able to explore potential revenues in their areas. Hotel tax is a type pf regional tax that has the potential to provide income to PAD which can spur economic development in Badung Regency. The purpose of this study was to determine the effectiveness and contribution of hotel tax to local revenue. The method used in this research is descriptive quantitative. This study took secondary data contained in the website managed bt the Badung Regency Regional Revenue Agency (Bapenda). The result of this study indicate that the effectiveness in the 2019-2021, as well as its contribution to PAD is still in the less category.

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

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

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%.

Analisis Efektivitas dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Bondowoso Asmandani, Venantya; Wicaksono, Galih
Electronical Journal of Social and Political Sciences (E-SOSPOL) Vol 9 No 4 (2022): Kebijakan dan Media di Era Pasca Pandemi
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-sos.v9i4.36390

The central government gives authority to local governments to manage and regulate financial policies and management. Regional Autonomy has been implemented in Indonesia since 2001. The Covid-19 pandemic has caused problems for the economic sector in the world, especially in Indonesia. Thus affecting local tax revenues and local revenue receipts. Local governments must look at how effective local taxes are and how much they contribute to local revenue. The Bondowoso government has implemented an extensification and intensification strategy to be able to increase regional tax revenues and local revenue during the pandemic in 2020 and 2021. This study uses an analysis of effectiveness and contribution in Bondowoso in 2020 and 2021. The results of this study are that local taxes have the level of effectiveness for Bondowoso District Original Revenue which is very high in 2020 reaches 104.88% while for 2021 it has a fairly effective level of effectiveness, namely only reaching 84.50%. The contribution of local taxes to local revenue is not significant because it has a small number of PAD contributions, namely 13.73% and 15.70%.

PELOR (Pengelolaan Limbah Cair Domestik Dengan Pemanfaatan Pohon Kelor) di Desa Tiwingan Lama Wicaksono, Galih; Sari, Indah Purnama; Anggraini, Nishfahul Nor; Roring, Merlynnda Evitaloka; Azhwari, Ayu Riana Sari
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 3, No 4 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v3i4.12537

Limbah cair domestik adalah limbah cair hasil buangan dari kegiatan perumahan (rumah tangga) yang bersifat kompleks dan ditandai dengan tingginya konsentrasi bahan organik dan nutrisi, yaitu fosfor dan nitrogen. Salah satu metode yang dapat dilakukan dalam penelitian ini adalah uji normalitas, uji lanjutan secara statistik yang jika berdistribusi tidak normal (p<0,05) maka menggunakan uji Wilcoxon untuk perbedaan pengetahuan dan sikap sebelum dan sesudah pemberian edukasi mengenai pengelolaan limbah, serta penanaman pohon kelor dan gotong royong. Tujuan dari penelitian ini adalah untuk mengukur tingkat pengetahuan dan sikat masyarakat dalam pengelolaan limbah cair domestik melalui kegiatan penanaman pohon kelor, gotong royong dan penyuluhan mengenai pengelolaan limbah cair domestik. Dari penelitian ini didapatkan bahwa pencemaran air sungai terjadi akibat air limbah domestik penduduk dibuang langsung ke badan air tanpa melewati proses pengolahan terlebih dahulu sebanyak 51% dari 41 responden, serta terbatasnya instalasi pengolahan limbah terpadu di Desa. Hasil penelitian ini menunjukkan dalam pelaksanaan intervensi terdapat 32 orang yang menjadi responden bahwa sebelum dilaksanakannya intervensi terdapat rata-rata pengetahuan masyarakat sebesar 52,31 poin sedangkan sesudah dilaksanakan terdapat 73,44 poin sehingga didapatkan perbedaan 21,13 poin dengan p-value 0,000. Hasil yang didapatkan dalam sikap masyarakat menunjukkan bahwa sebelum dilaksankannya intervensi terdapat rata-rata 17 poin dan sesudah dilakukan terdapat 21,97 poin, sehingga didapatkan perbedaan 4,97 poin dengan p-value 0,000. Berdasarkan hasil wawancara kepada beberapa pihak terkait proses pengolahan limbah cair domestik dengan penanaman pohon kelor telah berjalan dengan baik dan sesuai dengan sistem yang diterapakan.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Pengaruh Kesadaran dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Prakoso, Aryo; Wicaksono, Galih; Iswono, Sugeng; Puspita, Yeni; Bidhari, Sandhika Cipta; Kusumaningrum, Nurcahyaning Dwi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Kepatuhan wajib pajak dalam membayar pajak merupakan faktor penting bagi sebuah negara dalam pembangunan. Salah satu fungsi pajak merupakan sebuah alat untuk menyejahterakan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesadaran dan pengetahuan wajib pajak terhadap tingkat kepatuhan wajib pajak, serta peran dari Pemerintah Kabupaten Banyuwangi dalam meningkatkan kepatuhan wajib pajak. Objek dari penelitian ini adalah wajib pajak restoran yang ada di Kabupaten Banyuwangi, dengan mengambil sampel sejumah 60 restoran. Penelitian ini menggunakan data sekunder, yaitu dengan cara membagikan kuesioner kepada wajib pajak restoran. Metode analisis data menggunakan regresi liniear berganda. Hasil dari penelitian ini adalah tingkat kesadaran dan pengetahuan wajib pajak secara bersama-sama berpengaruh signifikan terhadap tingkat kepatuhan. Namun secara parsial, hanya variabel tingkat pengetahuan wajib pajak yang berpengaruh signifikan terhadap kepatuhan wajib pajak.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Title

Found 27 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 27 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 27 Documents
Search