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All Journal Jurnal Sosial Ekonomi Pertanian Jurnal Litbang: Media Informasi Penelitian, Pengembangan dan IPTEK
Utomo, Rohadi
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Social Sciences

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Analisis Efektivitas dan Potensi Peningkatan Penerimaan Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah Utomo, Rohadi; Rahmaliza, Rahmaliza
Jurnal Litbang: Media Informasi Penelitian, Pengembangan dan IPTEK Vol 20, No 1 (2024): Juni
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah (BAPPERIDA) Kabupaten Pati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33658/jl.v20i1.382

Abstract

ENGLISHDiversion the transfer of Land and Building Tax management from central to regional taxes is intended to increase Original Regional Income. This research aims to determine the effectiveness of increasing Land and Building Tax revenue for Original Regional Income in Lubuklinggau City, and to analyze of Land and Building Tax management in Lubuklinggau City, especially the potential for revenue originating from Land and Building Tax. To measure the level effectiveness of Land and Building Tax revenue, data analysis of the potential and realization PBB revenue is used, while measuring the potential for increasing Land and Building Tax revenue is done by analyzing the area of potential tax areas, the selling value of tax objects, and calculating the potential based on Land and Building Tax rates with the selling value of taxable tax objects. The results of research show that in 2017-2021, Land and Building Tax revenue's effectiveness level was categorized as ineffective because the percentage of Land and Building Tax revenue realization was <60%. In 2021, the effectiveness value was 39.63%. Meanwhile, the potential for increasing Land and Building Tax revenue is significant. The current realization for 2021 was only 15.9% of the existing Land and Building Tax potential. INDONESIAPengalihan pengelolaan Pajak Bumi Bangunan (PBB) dari pajak pusat ke daerah dimaksudkan untuk meningkatkan Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan PBB Kota Lubuklinggau bagi peningkatan PAD Kota Lubuklinggau, serta untuk menganalisis pengelolaan PBB Kota Lubuklinggau terutama potensi penerimaan yang bersumber dari PBB. Untuk mengukur tingkat efektivitas penerimaan PBB digunakan analisis data potensi dan realisasi penerimaan PBB, sedangkan pengukuran potensi peningkatan penerimaan PBB dilakukan dengan menganalisis luas wilayah potensi pajak, objek pajak nilai jual, dan menghitung besarnya potensi penerimaan PBB berdasarkan tarif PBB dengan nilai jual objek pajak kena pajak. Hasil penelitian menunjukkan bahwa pada tahun 2017-2021, tingkat efektivitas penerimaan PBB dikategorikan tidak efektif karena persentase realisasi penerimaan PBB <60%. Tahun 2021 nilai efektivitas sebesar 39,63%. Sementara itu, potensi peningkatan pendapatan PBB cukup besar namun persentase potensi penerimaan PBB tahun 2021 hanya 15,9% dari potensi PBB yang ada, sehingga PBB di Lubuklinggau belum optimal. 
Food Balance Analysis in An Effort to Maintain Food Stability in Lubuklinggau City: -- Utomo, Rohadi; Christnawan, Dimas Bryanputra; Muhammad, Syarif Kavi
JSEP (Journal of Social and Agricultural Economics) Vol. 17 No. 2 (2024): JURNAL SOSIAL EKONOMI PERTANIAN (J-SEP)
Publisher : University of Jember

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Abstract

Food is a basic need whose demand continues to increase along with population growth. The most important issue of food security is how the state reaches out to various regions or interested parties and makes efforts to strengthen food security. This research aims to determine the picture of the food situation in Lubuklinggau City in 2022 with the hope that it can be used as a basis for determining policies to maintain the stability of food availability in Lubuklinggau City. The type of data used in this research is Lubuklinggau City Foodstuffs Balance (NBM) data for 2022, sourced from the Lubuklinggau City Food Security Service, which was quoted in 2023. The data was analyzed using a quantitative description. The results of this research, namely the Food Material Balance (NBM) Analysis of Provisional Figures (ASEM) for Lubuklinggau City in 2022, show a total energy availability of 2,392 Cal/cap/day, protein 63.4 grams/cap/day, and fat 79 grams/cap/day. This data shows that there have been several increases and some decreases compared to the 2021 Fixed Figure Food Ingredient Balance (ATAP). Judging from the Expected Food Pattern Score, it is explained that several food groups have reached the adequacy desirable dietery pattern (PPH), starting from the grain group, oils and fats, sugar, and vegetable and fruit groups with varying deficit and surplus values.
Co-Authors Christnawan, Dimas Bryanputra Muhammad, Syarif Kavi Rahmaliza, Rahmaliza